[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 `Jn,IDq  
allotment notice 股份配售通知；配股通知 {UP'tXah  
allotment of shares 股份分配 6dF $?I&  
allowable 可获宽免；免税的 |}Q( F+cL  
allowable business loss 可扣除的营业亏损 Oz:D.V 3~  
allowable expenses 可扣税的支出 '4$lL6ly>  
allowance 免税额；津贴；备抵；准备金 {5SfE$r  
allowance for debts 债项的免税额 +Qt[1Xq  
allowance for depreciation by wear and tear 耗损折旧免税额 P?uf?{  
allowance for funeral expenses 殡殓费的免税额 smV!y8&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %>i@F=O2<  
allowance for repairs and outgoings 修葺及支出方面的免税额 "c wR^DoD&  
allowance to debtor 给债务人的津贴 "
hW(S  
alteration of capital 资本更改 /4yOs@#  
alternate trustee 候补受托人 y $:yz;  
amalgamation 合并 d;{y`4p)s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EY]a6@;  
ambit of charges 征税范围；收费范围 a~WqUL  
amended valuation 经修订的估值 S0F@#mSQ?  
American Commodities Exchange 美国商品交易所 @\ }sb]  
American Express Bank Limited 美国运通银行 5)mVy?Z
  
American Stock Exchange 美国证券交易所 9x(}F<L  
amortization 摊销 |H:<:*=6c  
amount due from banks 存放银行同业的款项 NW)M?f+6  
amount due from banks abroad 存放海外银行同业的款项 ?gLAWz  
amount due from holding companies 控股公司欠款 C(s\LI!r  
amount due from local banks 存放本港银行同业的款项 T:U4:"  
amount due to banks 银行同业的存款 N?$7Z v[G  
amount due to banks abroad 海外银行同业的存款 f7Zf}1|  
amount due to holding companies 控股公司存款 L.kD,'G}>  
amount due to local banks 本港银行同业的存款 IK3qE!,&U  
amount due to outport banks 外埠银行同业的存款 :.DI_XN`  
amount for note issue 发行纸币的款额 JPLI @zX^  
amount of bond 担保契据的款额 zHV|-R  
amount of consideration 代价款额 H"O$&  
amount of contribution 供款数额 0rcjorWI
 
amount of indebtedness 负债款额 u^l*5F%DK  
amount of principal of the loan 贷款本金额 @m?{80;uQ  
amount of rates chargeable 应征差饷数额 x:qr\Rz  
amount of share capital 股本额 wk@yTTnb  
amount of sums assured 承保款额 m`c#:s'_  
amount of variation 变动幅度 W
Kxm9y V  
amount of vote 拨款数额 u%xDsTDP  
amount payable 应付款额 YxJ`-6  
amount receivable 应收款额 [.a;L">  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M\dO({o  
analysis 分析 E`t
Qe5K  
ancillary risk 附属风险 N#UXP5
C(  
annual account 周年帐目；周年帐目报表；年度决算；年结 PRwu  
annual accounting date 年结日期 ge$LIsE8  
annual allowance 每年免税额；年积金；年度津贴；年津 *="m3:c'J  
annual balance 年度余额 YN^T$,*  
annual disposable income 每年可动用收入 O^0"  
annual estimates 周年预算 2A>C+Y[7\  
annual fee 年费 -AC`q/bCD  
annual general meeting 周年大会 a1|c2kT  
annual growth rate 年增率；每年增长率 UQ~4c,  
annual long-term supplement 长期个案每年补助金 odpUM@OAW  
annual pensionable emolument 可供计算退休金的年薪 HUkerV  
annual report 年报 gfm;xT/y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /VO^5Dnb  
annual return 周年报表；周年申报表；每年报税表格 $3 4j6;oN  
Annual Return Rules 《周年报表规则》 jN6b*-2  
annual review of consumer prices 每年消费物价回顾 <BPRV> 0X  
annual roll-forward basis 逐年延展方式 wyzOcx>M  
annual salary 年薪 ]\BUoQ7I/  
annual statement 年度报表；年度决算表 5%P[^}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 TP{Gt.e  
annuitant 年金受益人 JOHRmfqR  
annuity 年金 `NSy"6{Z  
annuity contract 年金合约 FCiq?@  
annuity on human life 人寿年金 xs%LRF#u  
antecedent debt 先前的债项 7]s%rya  
ante-dated cheque 倒填日期支票 \?&Au  
anticipated expenditure 预期开支 4uUs7T  
anticipated net profit 预期纯利 _f3 WRyN0  
anticipated revenue 预期收入 B+Z13;}B  
anti-inflation measure 反通货膨胀措施 J$QBI&D  
anti-inflationary stance 反通货膨胀立场 [4XC#OgA  
apparent deficit 表面赤字 m?;$;x~Dj  
apparent financial solvency 表面偿债能力 > :Ze4}(  
apparent partner 表面合伙人 x@m<Ym-  
application for personal assessment 个人入息课税申请书 c#QF G1  
application of fund 资金应用 %iJ|H(P  
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 $O9Xx  
appointed actuary 委任精算师 VNj@5s  
appointed auditor 委任核数师；委任审计师 7~b!4x|Z  
appointed trustee 委任的受托人 "OL~ul5  
appointer 委任人 P'tMu6+)  
apportioned pro rata 按比例分摊 BS7J#8cu  
apportionment 分配；分摊 ErDL^M-`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XV=S)  
apportionment formula 分摊方程式 8bOT*^b$H  
apportionment of estate duty 遗产税的分摊 C),7- ?  
appraisal 估价；评估 M4?8x uC  
appreciable growth 可观增长 Uo6(|mm  
appreciable impact 显着影响 0^#DNq*NQ  
appreciable increase 可观增长 8Z#21X>  
appreciation 增值；升值 ?4G(N=/&  
appreciation against other currencies 相对其他货币升值 M&y5AB0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *vnXlV4L  
appreciation tax 增值税 //.>>-~1m  
appropriation 拨款；拨用；拨付 g19S  
appropriation account 拨款帐目 i a4k:\  
Appropriation Bill 拨款法案 #s2B%X  
appropriation-in-aid system 补助拨款办法 ]1sNmi$T  
approved assets 核准资产 [se^.[0,  
approved basket stock 认可一篮子证券 =& -[TPW  
approved budget 核准预算 1h=D4yN  
approved charitable donation 认可慈善捐款 % l7fR
}  
approved charitable institution 认可慈善机构 | pW\Ec#(  
approved currency 核准货币；认可货币 *eUc.MX6x  
approved estimates 核准预算 P`TIaP9%E  
approved estimates of expenditure 核准开支预算 mxJXL":|  
approved overseas insurer 核准海外保险人 \

.<KA  
approved overseas trust company 核准海外信托公司 )X5(#E  
approved pooled investment fund 核准汇集投资基金 S&?7K-F>_o  
approved provident fund scheme 认可公积金计划 S|K}k:v8  
approved provision 核准拨款 <o0~H  
approved redeemable share 核准可赎回股份 /IR#A%U  
approved regional stock 认可地区性证券 ."mlSW "Wm  
approved retirement scheme 认可退休金计划 q*8lnk  
approved subordinated loan 核准附属贷款 rLF*D B3l  
arbitrage 套戥；套汇；套利 8_xLl2  
arbitrageur 套戥者；套汇者 (oaYF+ T  
arbitrary amount 临时款项 ;h~er6&  
arrangement 措施；安排；协定 M{Gxjmdx  
arrears 欠款 K]fp Go  
arrears of pay 欠付薪酬 JsQ6l%9  
arrears of revenue 逾期未收税款；逾期未收的帐项 Y~qb;N\  
articles of association 组织章程；组织细则；组织章程细则 c2<,|D|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q$a  
ascertainment of profit 确定利润 [B9;?G  
"Asia Clear" “亚洲结算系统”