[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 ;LPfXpR  
allotment notice 股份配售通知；配股通知 P90yI  
allotment of shares 股份分配 )|R)Q6UJ  
allowable 可获宽免；免税的 li'YDtMKCY  
allowable business loss 可扣除的营业亏损 J~zUp(>K  
allowable expenses 可扣税的支出 o!Ieb  
allowance 免税额；津贴；备抵；准备金
6"5A%{J  
allowance for debts 债项的免税额 p\tm:QWD;  
allowance for depreciation by wear and tear 耗损折旧免税额
G kl71VX  
allowance for funeral expenses 殡殓费的免税额 bL+_j}{:N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _~J {wM  
allowance for repairs and outgoings 修葺及支出方面的免税额 mCsMqDH  
allowance to debtor 给债务人的津贴 p6]1w]*R  
alteration of capital 资本更改 s_OF(o  
alternate trustee 候补受托人 z2_*%S@  
amalgamation 合并 .B]MpmpK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vkx7paY_  
ambit of charges 征税范围；收费范围 n,V[eW#m'L  
amended valuation 经修订的估值 %G_B^p4  
American Commodities Exchange 美国商品交易所 FaQe_;  
American Express Bank Limited 美国运通银行 2W96Zju\  
American Stock Exchange 美国证券交易所 p;59?  
amortization 摊销 gx8ouOh  
amount due from banks 存放银行同业的款项 t?x<g<PJ4  
amount due from banks abroad 存放海外银行同业的款项 Sw8]EH6  
amount due from holding companies 控股公司欠款 :bu/^mW[  
amount due from local banks 存放本港银行同业的款项 V6&! 9b  
amount due to banks 银行同业的存款 9Zt`u,;  
amount due to banks abroad 海外银行同业的存款 RXp w!  
amount due to holding companies 控股公司存款 Pg0x/X{t  
amount due to local banks 本港银行同业的存款 9N%We|L,c  
amount due to outport banks 外埠银行同业的存款 a}B
Yov  
amount for note issue 发行纸币的款额 u~
M q*  
amount of bond 担保契据的款额 'KS,'%  
amount of consideration 代价款额 4$iz4U:P  
amount of contribution 供款数额 *8yAG]z  
amount of indebtedness 负债款额 F3v!AvA|  
amount of principal of the loan 贷款本金额 1EO7H{E=  
amount of rates chargeable 应征差饷数额 i &Tbz!  
amount of share capital 股本额 j9x<Y ]  
amount of sums assured 承保款额 &
I+5  
amount of variation 变动幅度 G_3O]BMKd)  
amount of vote 拨款数额 ?cBwPetp  
amount payable 应付款额 hYT0l$Ng  
amount receivable 应收款额 nA-. mWD_C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H1pO!>M  
analysis 分析 =)H.cuc  
ancillary risk 附属风险 hLd^ agX  
annual account 周年帐目；周年帐目报表；年度决算；年结 7 S#J>*  
annual accounting date 年结日期 #zv3b[@  
annual allowance 每年免税额；年积金；年度津贴；年津 2\A$6N;_  
annual balance 年度余额 R[h9"0Y^  
annual disposable income 每年可动用收入 xjuN
-  
annual estimates 周年预算 n/;WxnnQ  
annual fee 年费 8rnwXPBN  
annual general meeting 周年大会 $k@O`xD,q  
annual growth rate 年增率；每年增长率 UN;H+gNnN  
annual long-term supplement 长期个案每年补助金 -[4T  
annual pensionable emolument 可供计算退休金的年薪 jiV< +T?  
annual report 年报 ~drS} V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <Dl*l{zba  
annual return 周年报表；周年申报表；每年报税表格 V%7WUq  
Annual Return Rules 《周年报表规则》 =\&;Fi]  
annual review of consumer prices 每年消费物价回顾 6"LcJ%o  
annual roll-forward basis 逐年延展方式 RVnjNy;O`  
annual salary 年薪 o lR?n(v  
annual statement 年度报表；年度决算表 }WC[$Y_@  
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 [64:4/<}  
annuitant 年金受益人 'Vzp2  
annuity 年金 '1P 2$#  
annuity contract 年金合约 ="1Ind@w!  
annuity on human life 人寿年金 GfxZ'VIn  
antecedent debt 先前的债项 9|^2",V  
ante-dated cheque 倒填日期支票 >a!/QMh  
anticipated expenditure 预期开支 Thp[+KP>  
anticipated net profit 预期纯利
aD<A.Lhy  
anticipated revenue 预期收入 59LZv-l  
anti-inflation measure 反通货膨胀措施 *.ll<p+(-  
anti-inflationary stance 反通货膨胀立场 /wQy17g  
apparent deficit 表面赤字 -/wtI   
apparent financial solvency 表面偿债能力 2@n{yYwy  
apparent partner 表面合伙人 e&|'I"  
application for personal assessment 个人入息课税申请书 KB3Htw%W[+  
application of fund 资金应用
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application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 |IeTqEu9  
appointed actuary 委任精算师 Avge eJi  
appointed auditor 委任核数师；委任审计师 j"t(0m  
appointed trustee 委任的受托人 n*R])=F@c  
appointer 委任人 /QK6Rac-  
apportioned pro rata 按比例分摊 CmP9Q2  
apportionment 分配；分摊 i^/T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zq3\}9  
apportionment formula 分摊方程式 B+|Kjlt  
apportionment of estate duty 遗产税的分摊 P>y@kPi  
appraisal 估价；评估 m<<+  
appreciable growth 可观增长 ]g#:KAqz  
appreciable impact 显着影响 JinU
V6cr  
appreciable increase 可观增长 a kkNI3  
appreciation 增值；升值 n2"a{Ofhlf  
appreciation against other currencies 相对其他货币升值 ^rB8? kt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _>o:R$ %}  
appreciation tax 增值税 w1FcB$  
appropriation 拨款；拨用；拨付 AmUr.ofu  
appropriation account 拨款帐目 <v"R.<  
Appropriation Bill 拨款法案 frm>4)9+  
appropriation-in-aid system 补助拨款办法 S^JbyD_yoh  
approved assets 核准资产 vOH4#  
approved basket stock 认可一篮子证券 DHg:8%3x  
approved budget 核准预算 \,'m</o~,  
approved charitable donation 认可慈善捐款 =ke2;}X  
approved charitable institution 认可慈善机构 %HhBt5w  
approved currency 核准货币；认可货币 0gu_yg!R  
approved estimates 核准预算 s-NX 
o  
approved estimates of expenditure 核准开支预算 M:=J^0  
approved overseas insurer 核准海外保险人 ^L,K& Jd  
approved overseas trust company 核准海外信托公司 ^ 7`BP%6  
approved pooled investment fund 核准汇集投资基金 (=FRmdeYl1  
approved provident fund scheme 认可公积金计划 3xy<tqfr  
approved provision 核准拨款 WSPI|#Xr%  
approved redeemable share 核准可赎回股份 CmWeY$Jb  
approved regional stock 认可地区性证券 _f7 9wx\B  
approved retirement scheme 认可退休金计划 bS{bkE>  
approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利 b.OsiT;_j  
arbitrageur 套戥者；套汇者 8:q1~`?5"b  
arbitrary amount 临时款项 B5`EoZ  
arrangement 措施；安排；协定  }t!Gey  
arrears 欠款 i:dR\|B  
arrears of pay 欠付薪酬 cQjv$$&6[  
arrears of revenue 逾期未收税款；逾期未收的帐项 8%:Iv(UMk  
articles of association 组织章程；组织细则；组织章程细则 [XN={  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1wii8B6  
ascertainment of profit 确定利润 9v#CE!  
"Asia Clear" “亚洲结算系统”