[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 pp+z5  
allotment notice 股份配售通知；配股通知 r`sG !  
allotment of shares 股份分配 s=Xg6D  
allowable 可获宽免；免税的 %zN~%mJ
G  
allowable business loss 可扣除的营业亏损 Q"K`~QF"  
allowable expenses 可扣税的支出 7 b{y  
allowance 免税额；津贴；备抵；准备金 R]l2,0:  
allowance for debts 债项的免税额 U. 1&'U*  
allowance for depreciation by wear and tear 耗损折旧免税额 t\O#5mo  
allowance for funeral expenses 殡殓费的免税额 f%yNq6l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QC(ce)Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 e\}'i-  
allowance to debtor 给债务人的津贴 vBV_aB1{  
alteration of capital 资本更改 &X,
6v  
alternate trustee 候补受托人 (d['f]S+ &  
amalgamation 合并 \^d
YmU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =00sB  
ambit of charges 征税范围；收费范围 lr=quWDY  
amended valuation 经修订的估值 {5(M  
American Commodities Exchange 美国商品交易所 |N|[E5Cn  
American Express Bank Limited 美国运通银行 Zbf~E {  
American Stock Exchange 美国证券交易所 d!y_N&z|(  
amortization 摊销 /}S1e P6  
amount due from banks 存放银行同业的款项 ,vB nr_D#  
amount due from banks abroad 存放海外银行同业的款项 T+>W(w i  
amount due from holding companies 控股公司欠款 'JJ :  
amount due from local banks 存放本港银行同业的款项 6%&DJBU!  
amount due to banks 银行同业的存款 < Q6  
amount due to banks abroad 海外银行同业的存款 <FwAV=}6p  
amount due to holding companies 控股公司存款 h5lngw  
amount due to local banks 本港银行同业的存款 P Q"v  
amount due to outport banks 外埠银行同业的存款 o`nJJ:Cxq-  
amount for note issue 发行纸币的款额 G*g*+D[HM  
amount of bond 担保契据的款额 |5*:Th C[  
amount of consideration 代价款额 0NXaAf:2Z  
amount of contribution 供款数额 <-HWs@8#  
amount of indebtedness 负债款额 o),@I#fM  
amount of principal of the loan 贷款本金额 UW&K\P  
amount of rates chargeable 应征差饷数额 /a\]Dwj5  
amount of share capital 股本额 ?Skv2!X|  
amount of sums assured 承保款额 G;]zX<2^3  
amount of variation 变动幅度 eY_BECJ+OO  
amount of vote 拨款数额 6>[J^k%~w)  
amount payable 应付款额 *s?C\)x  
amount receivable 应收款额 <o@__l.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wv30;7~  
analysis 分析 ygxaT"3"=  
ancillary risk 附属风险 2,p= %  
annual account 周年帐目；周年帐目报表；年度决算；年结 |9mGX9q  
annual accounting date 年结日期 3u'@anre  
annual allowance 每年免税额；年积金；年度津贴；年津 RA}Y$}^#'  
annual balance 年度余额 5yf`3vV|3@  
annual disposable income 每年可动用收入 rGzGbI=   
annual estimates 周年预算 FZN}T{<  
annual fee 年费 }sM_^&e4X  
annual general meeting 周年大会 Hqb-)8 ~  
annual growth rate 年增率；每年增长率 c22L]Sxo  
annual long-term supplement 长期个案每年补助金 y7LM}dH#m  
annual pensionable emolument 可供计算退休金的年薪 uC?/p1  
annual report 年报 vH@b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Se[>z(  
annual return 周年报表；周年申报表；每年报税表格 R".*dC,0'B  
Annual Return Rules 《周年报表规则》 4TcW%  
annual review of consumer prices 每年消费物价回顾 Bb7Vf7>  
annual roll-forward basis 逐年延展方式 T 8Ye+eP}  
annual salary 年薪 Pk:b:(4  
annual statement 年度报表；年度决算表 
=9A!5  
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 Xliw(B'\a4  
annuitant 年金受益人 fAD {sg  
annuity 年金 >n5Kz]]
%  
annuity contract 年金合约 sX(rJLbD  
annuity on human life 人寿年金 I}\`l+  
antecedent debt 先前的债项 Lp{/  
ante-dated cheque 倒填日期支票 .FvIT]k-  
anticipated expenditure 预期开支 !uhh_3RH  
anticipated net profit 预期纯利 ;RW5XnVx  
anticipated revenue 预期收入 \ZC0bHsA  
anti-inflation measure 反通货膨胀措施 $  3R5p  
anti-inflationary stance 反通货膨胀立场 <#lNi.?.  
apparent deficit 表面赤字 gO bP  
apparent financial solvency 表面偿债能力 sf C/Q"Zs  
apparent partner 表面合伙人 8CRwHDB  
application for personal assessment 个人入息课税申请书 a'7RzN ,]  
application of fund 资金应用 JgB"N/Oz  
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 D`PA
@t  
appointed actuary 委任精算师 / 16 r_l  
appointed auditor 委任核数师；委任审计师 Ar`U/ %Cu  
appointed trustee 委任的受托人 _j] vR  
appointer 委任人 t#7owY$^  
apportioned pro rata 按比例分摊 8VMD304  
apportionment 分配；分摊  bRx}ih  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0fx.n  
apportionment formula 分摊方程式 *m&(h @l  
apportionment of estate duty 遗产税的分摊 nc:K!7:  
appraisal 估价；评估 uD:tT ~  
appreciable growth 可观增长 ?8$h%Ov-  
appreciable impact 显着影响 - S%8  
appreciable increase 可观增长 =2d h}8Mz  
appreciation 增值；升值 l6-%)6u>  
appreciation against other currencies 相对其他货币升值 ~.Cu,>fV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y&2O)z!B  
appreciation tax 增值税 Edl .R}&1  
appropriation 拨款；拨用；拨付 I0OfK3!^  
appropriation account 拨款帐目 |]OI)w*  
Appropriation Bill 拨款法案 eX o@3/  
appropriation-in-aid system 补助拨款办法 `YK#m4gc  
approved assets 核准资产 z?(QM:  
approved basket stock 认可一篮子证券 yu=(m~KX   
approved budget 核准预算 C oO0~q  
approved charitable donation 认可慈善捐款 9S{0vc/2@  
approved charitable institution 认可慈善机构 b+THn'2  
approved currency 核准货币；认可货币  -to3I  
approved estimates 核准预算 h5@JS1cY  
approved estimates of expenditure 核准开支预算 $!
:xjb  
approved overseas insurer 核准海外保险人 n<MreKixE  
approved overseas trust company 核准海外信托公司 d0-T\\U  
approved pooled investment fund 核准汇集投资基金 =T|m#*{.L  
approved provident fund scheme 认可公积金计划 0zXF{5Up  
approved provision 核准拨款 s@|TQ9e |j  
approved redeemable share 核准可赎回股份 01o,9_|FL  
approved regional stock 认可地区性证券 a`zw5  
approved retirement scheme 认可退休金计划 LZApz}  
approved subordinated loan 核准附属贷款 ]}BT'fky#  
arbitrage 套戥；套汇；套利 `MXGEJF  
arbitrageur 套戥者；套汇者 =kn-F T  
arbitrary amount 临时款项 >Q|S#(c  
arrangement 措施；安排；协定 >FReGiK$T  
arrears 欠款 i}Cy q  
arrears of pay 欠付薪酬 {_]<mwd  
arrears of revenue 逾期未收税款；逾期未收的帐项 Yx<wYzD  
articles of association 组织章程；组织细则；组织章程细则 xMo'SpVz:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r<-@.$lf  
ascertainment of profit 确定利润 "y=AVO   
"Asia Clear" “亚洲结算系统”