[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 0*o=JM]  
allotment notice 股份配售通知；配股通知 %`:+A?zL  
allotment of shares 股份分配 7s1LK/R|u  
allowable 可获宽免；免税的 pfg>H  
allowable business loss 可扣除的营业亏损 hj[sxC>z5  
allowable expenses 可扣税的支出 {1W
,-%  
allowance 免税额；津贴；备抵；准备金 "`5BAv;u  
allowance for debts 债项的免税额 9R4q^tGR\  
allowance for depreciation by wear and tear 耗损折旧免税额 2|LkCu)~,"  
allowance for funeral expenses 殡殓费的免税额 el,n5OZ7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9|//_4]  
allowance for repairs and outgoings 修葺及支出方面的免税额 D]d2opBLj  
allowance to debtor 给债务人的津贴 sg,9{R ^  
alteration of capital 资本更改 9_pOV%Qs  
alternate trustee 候补受托人 cin3)lm  
amalgamation 合并 +K[H!fD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xr pnc7  
ambit of charges 征税范围；收费范围 ~kPZh1n`  
amended valuation 经修订的估值 GK:pt8=  
American Commodities Exchange 美国商品交易所 3(La)|k  
American Express Bank Limited 美国运通银行 }L|XZL_Jo#  
American Stock Exchange 美国证券交易所 _1P8rc"Dx  
amortization 摊销 gnU##Km|  
amount due from banks 存放银行同业的款项 z@J;sz  
amount due from banks abroad 存放海外银行同业的款项 ,?s:s&4  
amount due from holding companies 控股公司欠款 ^ZO3
:"t!w  
amount due from local banks 存放本港银行同业的款项 Le}-F{~`^  
amount due to banks 银行同业的存款 `<d{(9:+  
amount due to banks abroad 海外银行同业的存款 woR }=\K  
amount due to holding companies 控股公司存款 ZNG{:5u,  
amount due to local banks 本港银行同业的存款 1fb!sbGD.k  
amount due to outport banks 外埠银行同业的存款 /<oBgFMoJ  
amount for note issue 发行纸币的款额 JV9Ft,xk  
amount of bond 担保契据的款额   |HB  
amount of consideration 代价款额 -AU!c^-o  
amount of contribution 供款数额 6B>H75S+H  
amount of indebtedness 负债款额 #me'1/z  
amount of principal of the loan 贷款本金额 &(HI BF'O  
amount of rates chargeable 应征差饷数额 x$aFJCL  
amount of share capital 股本额 {V~Gr  
amount of sums assured 承保款额 j4.deQ,  
amount of variation 变动幅度 *Ldno`1O  
amount of vote 拨款数额 *>p#/'_E  
amount payable 应付款额 [\e2 ID;  
amount receivable 应收款额 n:[GK_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zAdZXa[MRY  
analysis 分析 ZtqN8$[6n  
ancillary risk 附属风险 }
F4   
annual account 周年帐目；周年帐目报表；年度决算；年结 tXnD>H YV  
annual accounting date 年结日期 w"K;e(S  
annual allowance 每年免税额；年积金；年度津贴；年津 G8_|w6  
annual balance 年度余额 l@ W?qw  
annual disposable income 每年可动用收入 96 !e:TU  
annual estimates 周年预算 4I^8f||b_  
annual fee 年费 x(/{]$h  
annual general meeting 周年大会 9N]V F'  
annual growth rate 年增率；每年增长率 j-j,0!T~b  
annual long-term supplement 长期个案每年补助金
ThSB\  
annual pensionable emolument 可供计算退休金的年薪 o>Jr6:D(  
annual report 年报 v L"[7'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 73OYHp_j  
annual return 周年报表；周年申报表；每年报税表格 <v=T31aS  
Annual Return Rules 《周年报表规则》 s4{WPU9  
annual review of consumer prices 每年消费物价回顾 #y&O5    
annual roll-forward basis 逐年延展方式 &*wc` U  
annual salary 年薪 :=K <2
 
annual statement 年度报表；年度决算表 y6S:[Z{~A  
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 ^w|apI~HSE  
annuitant 年金受益人 ESAFsJ$r;  
annuity 年金 i'bUX=JK  
annuity contract 年金合约 R s)Nz< d  
annuity on human life 人寿年金 2{o eJ  
antecedent debt 先前的债项 qKd&d  
ante-dated cheque 倒填日期支票 ,HE +|y#  
anticipated expenditure 预期开支 J_PbRb  
anticipated net profit 预期纯利 +Tw]u`  
anticipated revenue 预期收入 >AT T<U=  
anti-inflation measure 反通货膨胀措施 .[KXO0Ui6u  
anti-inflationary stance 反通货膨胀立场 e2PM^1{_  
apparent deficit 表面赤字 #U j~F  
apparent financial solvency 表面偿债能力 0'9zXJ"  
apparent partner 表面合伙人 NXw$PM|+R  
application for personal assessment 个人入息课税申请书 =whYo?cE(  
application of fund 资金应用 gP?uLnzvi  
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 R2[-Q"|Ra  
appointed actuary 委任精算师 q|+`ihut  
appointed auditor 委任核数师；委任审计师 3r(i=ac0  
appointed trustee 委任的受托人 {)8!>K%G  
appointer 委任人 mt(2HBNoz  
apportioned pro rata 按比例分摊 g
/ict2!  
apportionment 分配；分摊 EecV%E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4/tp-dBip  
apportionment formula 分摊方程式 !w9w{dtW=  
apportionment of estate duty 遗产税的分摊 F};G&  
appraisal 估价；评估 xiW;Y{kZ  
appreciable growth 可观增长 .oNs8._:  
appreciable impact 显着影响  qg+bh  
appreciable increase 可观增长 <8Zm}-U  
appreciation 增值；升值 XeT{y]lkd  
appreciation against other currencies 相对其他货币升值 S
EeDq/h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oHbG-p  
appreciation tax 增值税 ,{br6*E
 
appropriation 拨款；拨用；拨付 71#

ipZ
 
appropriation account 拨款帐目 /=bg(?nX  
Appropriation Bill 拨款法案 XPt<k&o1,  
appropriation-in-aid system 补助拨款办法 ?Gq|OT8  
approved assets 核准资产 #&cNR_"w  
approved basket stock 认可一篮子证券 dlx"L%  
approved budget 核准预算 :sY pZX1  
approved charitable donation 认可慈善捐款 LPNJuz  
approved charitable institution 认可慈善机构 kCu "G  
approved currency 核准货币；认可货币 &7YTz3aj  
approved estimates 核准预算 $C;)Tlh  
approved estimates of expenditure 核准开支预算 6?3f+=e"~!  
approved overseas insurer 核准海外保险人 c9eLNVM  
approved overseas trust company 核准海外信托公司 mXH\z  
approved pooled investment fund 核准汇集投资基金 / ao|v  
approved provident fund scheme 认可公积金计划 d/k70Ybk  
approved provision 核准拨款 `bJ+r)+5  
approved redeemable share 核准可赎回股份 K; +w'/{  
approved regional stock 认可地区性证券 5IPZ;
  
approved retirement scheme 认可退休金计划 d,_Ky#K5b  
approved subordinated loan 核准附属贷款 X7*i-v@  
arbitrage 套戥；套汇；套利 o"Dk`L2  
arbitrageur 套戥者；套汇者 >2[\WF*"X  
arbitrary amount 临时款项 cBO.96ZHE  
arrangement 措施；安排；协定 /8(\AuDT  
arrears 欠款 I+?9}t  
arrears of pay 欠付薪酬 csPziH$wl  
arrears of revenue 逾期未收税款；逾期未收的帐项 J\BTrN7  
articles of association 组织章程；组织细则；组织章程细则 02lI-xHe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9"=1 O  
ascertainment of profit 确定利润 /7nircXj@  
"Asia Clear" “亚洲结算系统”