[专业英语]注册会计师英语加试实用资料大全一(财务英语1-3) [复制链接]

allotment 分配；配股 #d %v=.1  
allotment notice 股份配售通知；配股通知 ]~]TZb  
allotment of shares 股份分配 9e`};DE   
allowable 可获宽免；免税的 9ad)=3A&L  
allowable business loss 可扣除的营业亏损 (nL zWvN  
allowable expenses 可扣税的支出 Fxa{ 9
'99  
allowance 免税额；津贴；备抵；准备金  dHx4yFS  
allowance for debts 债项的免税额 #WG}"[ ,c  
allowance for depreciation by wear and tear 耗损折旧免税额 cZN<}n+q  
allowance for funeral expenses 殡殓费的免税额 uB
"B{:Kz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fGV'l__\\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ltNI+G  
allowance to debtor 给债务人的津贴 X$;x2mz nM  
alteration of capital 资本更改 Pxf>=kY  
alternate trustee 候补受托人  t }4  
amalgamation 合并 OiAuL:D  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Vyi.:lL _8  
ambit of charges 征税范围；收费范围 +Iuu8t  
amended valuation 经修订的估值 ;v]C8}L^  
American Commodities Exchange 美国商品交易所 -sv%A7i  
American Express Bank Limited 美国运通银行 ,$t1LV;o=  
American Stock Exchange 美国证券交易所 l7T?Yx j  
amortization 摊销 b& yuy  
amount due from banks 存放银行同业的款项 Me z&@{  
amount due from banks abroad 存放海外银行同业的款项 D,..gsg  
amount due from holding companies 控股公司欠款 A\S=>[ar-  
amount due from local banks 存放本港银行同业的款项 Sm {Sq  
amount due to banks 银行同业的存款 m#WXZr  
amount due to banks abroad 海外银行同业的存款 *P\lzM  
amount due to holding companies 控股公司存款 )kjQ W&)g  
amount due to local banks 本港银行同业的存款 F6~ ;f;  
amount due to outport banks 外埠银行同业的存款 tOVTHx3E]  
amount for note issue 发行纸币的款额 ;rL>{UhG  
amount of bond 担保契据的款额 1^]IuPxq  
amount of consideration 代价款额 uy2~<)  
amount of contribution 供款数额 +vJ}'uR3P  
amount of indebtedness 负债款额 &zgliT!If  
amount of principal of the loan 贷款本金额 h(@.bt#
 
amount of rates chargeable 应征差饷数额 mN{H^  
amount of share capital 股本额 vxf09v{-  
amount of sums assured 承保款额 7)D[}UXz  
amount of variation 变动幅度 i;~.kgtq4  
amount of vote 拨款数额 U= GJuixy  
amount payable 应付款额 zK~_e\m  
amount receivable 应收款额 *?Wz/OJ0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KU"+i8"  
analysis 分析 ?r|iZKa  
ancillary risk 附属风险 Y/UvNb<lK  
annual account 周年帐目；周年帐目报表；年度决算；年结 x Y$x=)  
annual accounting date 年结日期 zytW3sTZA  
annual allowance 每年免税额；年积金；年度津贴；年津 IIMf\JdM  
annual balance 年度余额 @P0rNO%y
 
annual disposable income 每年可动用收入 f8K0/z  
annual estimates 周年预算 j/oc+ M^  
annual fee 年费 rg[#(  
annual general meeting 周年大会 1h`F*:nva  
annual growth rate 年增率；每年增长率 XjzGtZ#6  
annual long-term supplement 长期个案每年补助金 L}Sb0 o.  
annual pensionable emolument 可供计算退休金的年薪 LsGO~EiJ  
annual report 年报 CEkf0%YJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 roriNr/e  
annual return 周年报表；周年申报表；每年报税表格 D dwFKc&  
Annual Return Rules 《周年报表规则》 ;K l'[~z  
annual review of consumer prices 每年消费物价回顾 w$s6NBF7  
annual roll-forward basis 逐年延展方式 ;L76V$&  
annual salary 年薪 '%e@7Cs  
annual statement 年度报表；年度决算表 GZ5DI+3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {gEz;:!):  
annuitant 年金受益人 cfBlHeYE  
annuity 年金 4+>~Ui_#  
annuity contract 年金合约 AWFq5YMSI  
annuity on human life 人寿年金  7a_u=\,  
antecedent debt 先前的债项 +#>nOn(B  
ante-dated cheque 倒填日期支票 oEZhKVyc.y  
anticipated expenditure 预期开支 &<&eKq  
anticipated net profit 预期纯利 e GAto  
anticipated revenue 预期收入 , DuyPBAms  
anti-inflation measure 反通货膨胀措施 ]n1#8T&<*z  
anti-inflationary stance 反通货膨胀立场 ae3 Gn}tf  
apparent deficit 表面赤字 to_dNJbv  
apparent financial solvency 表面偿债能力 0%rE*h9+  
apparent partner 表面合伙人 .j)DE}[q>  
application for personal assessment 个人入息课税申请书 JC$_Pg
!  
application of fund 资金应用 !6taOT >v  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 j/wQ2"@a  
appointed actuary 委任精算师 @QpL*F  
appointed auditor 委任核数师；委任审计师 vfDX~_N  
appointed trustee 委任的受托人 8rBa}v9  
appointer 委任人 USgO`l\}4  
apportioned pro rata 按比例分摊 b H5lLcdf  
apportionment 分配；分摊 Y*jkUQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P_Gu~B
!Y  
apportionment formula 分摊方程式 w?fq%-6f*  
apportionment of estate duty 遗产税的分摊 FD~uUZTM  
appraisal 估价；评估 ;x|?N*  
appreciable growth 可观增长 Hjs#p{t[  
appreciable impact 显着影响 ]~3a~  
appreciable increase 可观增长 ER!s  
appreciation 增值；升值 %dd B$(  
appreciation against other currencies 相对其他货币升值 KCa@0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J8@bPS27q  
appreciation tax 增值税 {^:i}4ZRl  
appropriation 拨款；拨用；拨付 LDo~  
appropriation account 拨款帐目 A)SnPbI-p  
Appropriation Bill 拨款法案 -:!T@
rV,d  
appropriation-in-aid system 补助拨款办法 /_(l:q^  
approved assets 核准资产 $Vs5d=
B  
approved basket stock 认可一篮子证券 %gqu7}'  
approved budget 核准预算 Wb^g{F!W  
approved charitable donation 认可慈善捐款 PM:u~D$Jd  
approved charitable institution 认可慈善机构 R6GlQ G
 
approved currency 核准货币；认可货币 $ JCOL  
approved estimates 核准预算 `ST;";7!  
approved estimates of expenditure 核准开支预算 9-=kVmT&g  
approved overseas insurer 核准海外保险人 |BbrB[+ v[  
approved overseas trust company 核准海外信托公司 p7Yb8#XfU  
approved pooled investment fund 核准汇集投资基金 5NKyF  
approved provident fund scheme 认可公积金计划  k^UrFl  
approved provision 核准拨款 ,0,& L  
approved redeemable share 核准可赎回股份 ;,KT+!H$  
approved regional stock 认可地区性证券 #zn`)n  
approved retirement scheme 认可退休金计划 u]3VK  
approved subordinated loan 核准附属贷款 pug;1UZ  
arbitrage 套戥；套汇；套利 ,I f9w$(z  
arbitrageur 套戥者；套汇者 O~Dm|hP  
arbitrary amount 临时款项 %yVP@M  
arrangement 措施；安排；协定 TDR#'i  
arrears 欠款 B]#iZ,Tp  
arrears of pay 欠付薪酬 2F,?}jJ.K  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,{RWs^W2  
articles of association 组织章程；组织细则；组织章程细则 `GooSX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !1+!;R@&H>  
ascertainment of profit 确定利润 Zq/=uB7Z  
"Asia Clear" “亚洲结算系统”