[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 1G$fU zS  
allotment notice 股份配售通知；配股通知 d]{wZ#x  
allotment of shares 股份分配 dmI~$*  
allowable 可获宽免；免税的 o@*eC L=  
allowable business loss 可扣除的营业亏损 Q>Voa&tYn  
allowable expenses 可扣税的支出 4r&DW'  
allowance 免税额；津贴；备抵；准备金 rp^
=vfW  
allowance for debts 债项的免税额 ;rXkU9  
allowance for depreciation by wear and tear 耗损折旧免税额 QVLv}w`O  
allowance for funeral expenses 殡殓费的免税额 7DZxrVw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v EppkS U1  
allowance for repairs and outgoings 修葺及支出方面的免税额 {9:[nqX  
allowance to debtor 给债务人的津贴 d5
Hp&tm  
alteration of capital 资本更改 TgMa!Vz  
alternate trustee 候补受托人 Wi7!J[ B  
amalgamation 合并 Sk7l&B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uq?((  
ambit of charges 征税范围；收费范围 &\tD$g~"  
amended valuation 经修订的估值 yvR3
|  
American Commodities Exchange 美国商品交易所 &O8vI,M  
American Express Bank Limited 美国运通银行 " kp+1sG8  
American Stock Exchange 美国证券交易所 DEJ0<pnQr  
amortization 摊销 i!0w? /g9  
amount due from banks 存放银行同业的款项 WXHvUiFf  
amount due from banks abroad 存放海外银行同业的款项 :kU#5Aj gK  
amount due from holding companies 控股公司欠款 Qp>'V<%m-  
amount due from local banks 存放本港银行同业的款项 %G6Q+LMwm  
amount due to banks 银行同业的存款 wHx@&Tp  
amount due to banks abroad 海外银行同业的存款
cPaz-  
amount due to holding companies 控股公司存款 ,~8&0p  
amount due to local banks 本港银行同业的存款 WxPu{N  
amount due to outport banks 外埠银行同业的存款 rtM29~c>@  
amount for note issue 发行纸币的款额 f2h`bO  
amount of bond 担保契据的款额 qmmQHS  
amount of consideration 代价款额 (F =/r]Q  
amount of contribution 供款数额 B:mtl?69g  
amount of indebtedness 负债款额 &#/UWv}f 0  
amount of principal of the loan 贷款本金额 B`{7-Asc1  
amount of rates chargeable 应征差饷数额 d23;c )'  
amount of share capital 股本额 n[[2<s*YJ  
amount of sums assured 承保款额 IKo,P$ PE  
amount of variation 变动幅度 r0^*|+   
amount of vote 拨款数额 M
ZIZ"b  
amount payable 应付款额 ]mzghH:E  
amount receivable 应收款额 'kuLkM,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1&Z#$iD  
analysis 分析 \]Bwib%h  
ancillary risk 附属风险 op8[8pt%  
annual account 周年帐目；周年帐目报表；年度决算；年结 2xxw8_~C  
annual accounting date 年结日期 zrDcO~w  
annual allowance 每年免税额；年积金；年度津贴；年津 q"LE6?hs  
annual balance 年度余额 2I[(UMI$7  
annual disposable income 每年可动用收入 .n\j<Kq  
annual estimates 周年预算 Z\[6'R4.#  
annual fee 年费 62.)fC
Q^  
annual general meeting 周年大会 hQb3 8W[  
annual growth rate 年增率；每年增长率 }1kZF{KD<[  
annual long-term supplement 长期个案每年补助金 ,7:?Du}  
annual pensionable emolument 可供计算退休金的年薪 Vq&}i~  
annual report 年报 5M v<8 P~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PenkqDc}  
annual return 周年报表；周年申报表；每年报税表格 b?U2g?lN:  
Annual Return Rules 《周年报表规则》 '"m-kor  
annual review of consumer prices 每年消费物价回顾 9P1!<6mN\  
annual roll-forward basis 逐年延展方式 `RlMfd  
annual salary 年薪 T`$!/BlZ  
annual statement 年度报表；年度决算表 B;64(Vsa8  
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 )+ (GE  
annuitant 年金受益人 7lUnqX.  
annuity 年金 $Wn!vbL  
annuity contract 年金合约 0/5{v6_rG  
annuity on human life 人寿年金 S*l=FRFI  
antecedent debt 先前的债项 s&d!+-\6_  
ante-dated cheque 倒填日期支票 .Lm0$o*`  
anticipated expenditure 预期开支 f0@4>\g  
anticipated net profit 预期纯利 wiP )"g.t  
anticipated revenue 预期收入 2cQG2N2*  
anti-inflation measure 反通货膨胀措施 $tqr+1P  
anti-inflationary stance 反通货膨胀立场 M@]@1Q.p  
apparent deficit 表面赤字 "?=$(7uc  
apparent financial solvency 表面偿债能力 cGM?r}zJ  
apparent partner 表面合伙人 i%GNmD  
application for personal assessment 个人入息课税申请书 6f*Q
Uw~  
application of fund 资金应用 kInU,/R*  
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 h f{RI4Jc  
appointed actuary 委任精算师 Ake$M^Bz  
appointed auditor 委任核数师；委任审计师 h$
)4%Fy  
appointed trustee 委任的受托人 P`L, eYc  
appointer 委任人 4?33t] "  
apportioned pro rata 按比例分摊 _ SJFuv/  
apportionment 分配；分摊 @(CJT -Ak  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lo
bC G  
apportionment formula 分摊方程式 MLvd6tIv,  
apportionment of estate duty 遗产税的分摊 _/z3QG{Ea^  
appraisal 估价；评估 B=)tq.Q7  
appreciable growth 可观增长 ~m3Tq.sYrY  
appreciable impact 显着影响 P TH'-G  
appreciable increase 可观增长 +W+o~BE  
appreciation 增值；升值 =X3Rk)2r  
appreciation against other currencies 相对其他货币升值 rqTsKrLe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5H2Ugk3  
appreciation tax 增值税 3Ct)5J  
appropriation 拨款；拨用；拨付 |xFSGrC  
appropriation account 拨款帐目 gaU(ebsE  
Appropriation Bill 拨款法案 m't8\fo^w  
appropriation-in-aid system 补助拨款办法 .cK<jF@'  
approved assets 核准资产 QV>hQ]L  
approved basket stock 认可一篮子证券 ,CIsZ1[VS  
approved budget 核准预算 >Yx,%a@~R  
approved charitable donation 认可慈善捐款 4W<8u(  
approved charitable institution 认可慈善机构 !i8'gq'q  
approved currency 核准货币；认可货币 AP9>_0=  
approved estimates 核准预算 oAF#bj_f  
approved estimates of expenditure 核准开支预算 ~j yl  
approved overseas insurer 核准海外保险人 '3]M1EP  
approved overseas trust company 核准海外信托公司 .R_-$/ZP  
approved pooled investment fund 核准汇集投资基金 \# _w=gs<i  
approved provident fund scheme 认可公积金计划 lZJbQ=K{  
approved provision 核准拨款 A>C8whx  
approved redeemable share 核准可赎回股份 c JOT{  
approved regional stock 认可地区性证券 4Un%p7Y~  
approved retirement scheme 认可退休金计划 BM[jF=0  
approved subordinated loan 核准附属贷款 qS[KB\RN1  
arbitrage 套戥；套汇；套利 fl+2'~  
arbitrageur 套戥者；套汇者 fzr0dcNgM  
arbitrary amount 临时款项 <_#a%+5d  
arrangement 措施；安排；协定 ]SL0Mn g8  
arrears 欠款 6Ao{Aej |  
arrears of pay 欠付薪酬 Vi>`g{\  
arrears of revenue 逾期未收税款；逾期未收的帐项 LvW7>-  
articles of association 组织章程；组织细则；组织章程细则 XXy&1C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g]9A?#GyE  
ascertainment of profit 确定利润 AEo  
"Asia Clear" “亚洲结算系统”