[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 TOb(  
allotment notice 股份配售通知；配股通知 ~Fe$/*v  
allotment of shares 股份分配 z 0}JiWR  
allowable 可获宽免；免税的 '>^!a!<G  
allowable business loss 可扣除的营业亏损 `9Rj;^NJ  
allowable expenses 可扣税的支出 T!jMh-8  
allowance 免税额；津贴；备抵；准备金 <\'aUfF v  
allowance for debts 债项的免税额 xxQgX~'x  
allowance for depreciation by wear and tear 耗损折旧免税额 -`A+Qp )  
allowance for funeral expenses 殡殓费的免税额 Y-s 6Z\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'Ul^V  
allowance for repairs and outgoings 修葺及支出方面的免税额

*%ta5a  
allowance to debtor 给债务人的津贴 ( }RJW:  
alteration of capital 资本更改 Djr/!j
  
alternate trustee 候补受托人 7PW7&]-WQ  
amalgamation 合并 VvUP;o&/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gspb\HJ^  
ambit of charges 征税范围；收费范围 0aqq*e'c  
amended valuation 经修订的估值 o}=c(u  
American Commodities Exchange 美国商品交易所 d6f T  
American Express Bank Limited 美国运通银行  <dKHZ4  
American Stock Exchange 美国证券交易所 RgD%pNhI  
amortization 摊销 DP.Y<V)B  
amount due from banks 存放银行同业的款项 |vPU]R>
6  
amount due from banks abroad 存放海外银行同业的款项 O9P4r*prA  
amount due from holding companies 控股公司欠款 @x@wo9<Fc  
amount due from local banks 存放本港银行同业的款项 $YiG0GK<"  
amount due to banks 银行同业的存款 lyzM?lK-  
amount due to banks abroad 海外银行同业的存款 +&4@HHU{G  
amount due to holding companies 控股公司存款
j%)@f0Ng  
amount due to local banks 本港银行同业的存款 GOUO  
amount due to outport banks 外埠银行同业的存款 pM-mZ/?  
amount for note issue 发行纸币的款额 ;3\'}2^|l  
amount of bond 担保契据的款额 v[\GhVb  
amount of consideration 代价款额 r@c!M|m@  
amount of contribution 供款数额 )tx2lyY:  
amount of indebtedness 负债款额 7?ILmYBw  
amount of principal of the loan 贷款本金额 P#9Pq,I  
amount of rates chargeable 应征差饷数额 C'6c,  
amount of share capital 股本额 RN2z/FUf  
amount of sums assured 承保款额 jG%J.u^k  
amount of variation 变动幅度 2i$_ ,[fi  
amount of vote 拨款数额 (7C$'T-ZK  
amount payable 应付款额 ujLje:Yc  
amount receivable 应收款额 +fN2%aC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s_P[lbHt
.  
analysis 分析 z .+J\  
ancillary risk 附属风险 o]B2^Yq;x  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ie}7#>S  
annual accounting date 年结日期 }vd72PB  
annual allowance 每年免税额；年积金；年度津贴；年津 c27Zh=;Tj  
annual balance 年度余额 e\._M$l  
annual disposable income 每年可动用收入 (_R!:H(]m  
annual estimates 周年预算 uMjL>YLq{?  
annual fee 年费 : cPV08i  
annual general meeting 周年大会 7[1VFc#tf  
annual growth rate 年增率；每年增长率 Xdh@ ^`  
annual long-term supplement 长期个案每年补助金 *rVI[kL  
annual pensionable emolument 可供计算退休金的年薪 |fY#2\)Yx  
annual report 年报 5&_R+g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [W99}bi$  
annual return 周年报表；周年申报表；每年报税表格 G_}oI|B  
Annual Return Rules 《周年报表规则》 DAy|'%rF1-  
annual review of consumer prices 每年消费物价回顾 xLP8*lvy  
annual roll-forward basis 逐年延展方式 69 J4p=c,  
annual salary 年薪 W~5gTiBZ]  
annual statement 年度报表；年度决算表 E(*S]Z
[  
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`hhJ  
annuitant 年金受益人 Gh}* <X;N  
annuity 年金 G+tzp&G@  
annuity contract 年金合约 ]YY4{E(9d  
annuity on human life 人寿年金 ZU`HaL$  
antecedent debt 先前的债项 y\:,.cZ+TQ  
ante-dated cheque 倒填日期支票 93 /`e}P"o  
anticipated expenditure 预期开支 9t
7 e~&R  
anticipated net profit 预期纯利 (`<B#D;  
anticipated revenue 预期收入 ~ujg250.L  
anti-inflation measure 反通货膨胀措施 <9x|)2P  
anti-inflationary stance 反通货膨胀立场 +&*>FeJY  
apparent deficit 表面赤字 %;#9lkOXWH  
apparent financial solvency 表面偿债能力 /U>8vV+C  
apparent partner 表面合伙人 _)~|Z~  
application for personal assessment 个人入息课税申请书 qnzNJ_ `R  
application of fund 资金应用 o3`0x9{  
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 '.e5Ku  
appointed actuary 委任精算师 ^y~oXS(  
appointed auditor 委任核数师；委任审计师 3*R(&O6}  
appointed trustee 委任的受托人 (kx>\FIK*  
appointer 委任人 dBHki*.u  
apportioned pro rata 按比例分摊 _he~Y2zFz  
apportionment 分配；分摊 )+.AgqxI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @^`5;JiUk  
apportionment formula 分摊方程式  LNvkC4  
apportionment of estate duty 遗产税的分摊 hysxHOL  
appraisal 估价；评估 1(kd3
qX  
appreciable growth 可观增长 lEpPi@2PK  
appreciable impact 显着影响 }'\M}YM  
appreciable increase 可观增长
4VzSqb  
appreciation 增值；升值 `KE(R8y  
appreciation against other currencies 相对其他货币升值 xG(:O@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 we?t/YB=  
appreciation tax 增值税 SNV;s,  
appropriation 拨款；拨用；拨付 .>'J ^^  
appropriation account 拨款帐目 UHDcheeRD  
Appropriation Bill 拨款法案 lb]k"L%KU7  
appropriation-in-aid system 补助拨款办法 (; Zl  
approved assets 核准资产 %Jn5M(myC  
approved basket stock 认可一篮子证券 6,]2;
'  
approved budget 核准预算 L~_zR>  
approved charitable donation 认可慈善捐款 }J=zO8OL  
approved charitable institution 认可慈善机构 +@PZ3 [s  
approved currency 核准货币；认可货币 o#IWH;ck.  
approved estimates 核准预算 /`w'X/'VJ  
approved estimates of expenditure 核准开支预算 &HJ~\6r\  
approved overseas insurer 核准海外保险人 =II E]<z  
approved overseas trust company 核准海外信托公司 Uzk_ ae  
approved pooled investment fund 核准汇集投资基金 OmP(&t7  
approved provident fund scheme 认可公积金计划 tI2p-d9B  
approved provision 核准拨款 *1}vn%wvn  
approved redeemable share 核准可赎回股份 <pUc( tPoz  
approved regional stock 认可地区性证券 .sUL5`  
approved retirement scheme 认可退休金计划 qj? I*peK)  
approved subordinated loan 核准附属贷款 U3w*z6OG  
arbitrage 套戥；套汇；套利 ,]?l(H $x'  
arbitrageur 套戥者；套汇者 q{.~=~  
arbitrary amount 临时款项 4_S%K&  
arrangement 措施；安排；协定 ,I[A~  
arrears 欠款 x[%% )[d  
arrears of pay 欠付薪酬 3*b!]^d:D  
arrears of revenue 逾期未收税款；逾期未收的帐项 zdDJcdbGd1  
articles of association 组织章程；组织细则；组织章程细则 Q1'D*F4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *Xd_=@L&B  
ascertainment of profit 确定利润 J15$P8J  
"Asia Clear" “亚洲结算系统”