[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 r e.chQ6  
allotment notice 股份配售通知；配股通知 u;18s-NY  
allotment of shares 股份分配 &@u;xc| v  
allowable 可获宽免；免税的 [hSE^ m  
allowable business loss 可扣除的营业亏损 a@$U?=\e  
allowable expenses 可扣税的支出 gq~>S1  
allowance 免税额；津贴；备抵；准备金 &;S.1tg  
allowance for debts 债项的免税额 xjB2?:/2  
allowance for depreciation by wear and tear 耗损折旧免税额 Oaf!\z}  
allowance for funeral expenses 殡殓费的免税额 zc>/1>?M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h$.y)v  
allowance for repairs and outgoings 修葺及支出方面的免税额 FZ'|z8Dm  
allowance to debtor 给债务人的津贴 ` W,gYH7  
alteration of capital 资本更改 RL7OFfMe  
alternate trustee 候补受托人 ":E 7#9  
amalgamation 合并 ]`)50\pdw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A ^@:Ps  
ambit of charges 征税范围；收费范围 L)H'g  
amended valuation 经修订的估值 01<~~6A  
American Commodities Exchange 美国商品交易所 1^ZQXUzl%i  
American Express Bank Limited 美国运通银行 Se/VOzzg  
American Stock Exchange 美国证券交易所 3qU#Rg ;7  
amortization 摊销 . #`lW7  
amount due from banks 存放银行同业的款项 M>^Ho2  
amount due from banks abroad 存放海外银行同业的款项 0PO'9#  
amount due from holding companies 控股公司欠款 G&$+8r  
amount due from local banks 存放本港银行同业的款项 :%c L(',Q  
amount due to banks 银行同业的存款
d~@&*1}  
amount due to banks abroad 海外银行同业的存款 )
u?pqFH  
amount due to holding companies 控股公司存款 f(~xdR))eh  
amount due to local banks 本港银行同业的存款 Qfx(+=|  
amount due to outport banks 外埠银行同业的存款
pi7Fd\A  
amount for note issue 发行纸币的款额 ~H!s{$. 5  
amount of bond 担保契据的款额 }la\?I  
amount of consideration 代价款额 qDZ?iTHQq  
amount of contribution 供款数额 U/'"w v1y  
amount of indebtedness 负债款额 l6Wa~ E  
amount of principal of the loan 贷款本金额 WtOpxAq  
amount of rates chargeable 应征差饷数额 3`[f<XaL  
amount of share capital 股本额 ZlD\)6 dZ  
amount of sums assured 承保款额 Lh.?G#EM  
amount of variation 变动幅度 bE:oF9J?  
amount of vote 拨款数额 ^*(*tS|M  
amount payable 应付款额 7ukJ\P5[&1  
amount receivable 应收款额 S^0Po%
d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 by; %k/  
analysis 分析 }9yAYZ0q{b  
ancillary risk 附属风险 1H sfCky{  
annual account 周年帐目；周年帐目报表；年度决算；年结 d\&{Ev9v  
annual accounting date 年结日期 4TcKs}z  
annual allowance 每年免税额；年积金；年度津贴；年津 C5oslP/@  
annual balance 年度余额 `t_S uZ`V  
annual disposable income 每年可动用收入 R!IODXP=  
annual estimates 周年预算 \|9@*]6:  
annual fee 年费 j}R!'m(P'  
annual general meeting 周年大会  ^_W+
 
annual growth rate 年增率；每年增长率 JW[y  
annual long-term supplement 长期个案每年补助金 <>JN&#3?  
annual pensionable emolument 可供计算退休金的年薪 _)s<E9t2N  
annual report 年报 8OE=7
PK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iIWz\FM  
annual return 周年报表；周年申报表；每年报税表格 5u +U^D  
Annual Return Rules 《周年报表规则》 Pf&\2_H3s9  
annual review of consumer prices 每年消费物价回顾 |"h# Q[3  
annual roll-forward basis 逐年延展方式 3a
IP^I1  
annual salary 年薪 Ay\=&4dv  
annual statement 年度报表；年度决算表 `B6~KZ  
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 V|GH4DT=  
annuitant 年金受益人 wGdnv}#  
annuity 年金 .?{rd3[ec  
annuity contract 年金合约 C "XvspJ  
annuity on human life 人寿年金 $D{KXkrd  
antecedent debt 先前的债项 XFpII45  
ante-dated cheque 倒填日期支票 N~7xj?  
anticipated expenditure 预期开支 JGQlx-qv  
anticipated net profit 预期纯利 S+(TRIjk  
anticipated revenue 预期收入 ZC}'! $r7  
anti-inflation measure 反通货膨胀措施 (iub\`  
anti-inflationary stance 反通货膨胀立场 I&JVY8'  
apparent deficit 表面赤字 ;UuCSfs{  
apparent financial solvency 表面偿债能力 rg Gm[SL*<  
apparent partner 表面合伙人 9gNQ,c \gT  
application for personal assessment 个人入息课税申请书 l&3f<e  
application of fund 资金应用 Co[fq3iX#  
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 .B2?%2S  
appointed actuary 委任精算师 *J^l r"%c  
appointed auditor 委任核数师；委任审计师 533n z8&9@  
appointed trustee 委任的受托人 TG4?"0`I5  
appointer 委任人 8m%+O#  
apportioned pro rata 按比例分摊 y/U(v"'4U  
apportionment 分配；分摊 wdS4iQD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~)>O=nR  
apportionment formula 分摊方程式 ffMh2   
apportionment of estate duty 遗产税的分摊 !RX\">z  
appraisal 估价；评估 =!}n .  
appreciable growth 可观增长 <T]BSQk  
appreciable impact 显着影响 ^s*j<fH  
appreciable increase 可观增长 *sNZ.Y:.  
appreciation 增值；升值 UjCQ W:[  
appreciation against other currencies 相对其他货币升值 #p'Xq }]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \@G 7Kk*l  
appreciation tax 增值税 >6fc`3*!  
appropriation 拨款；拨用；拨付 kLc}a5;  
appropriation account 拨款帐目 b(^gv  
Appropriation Bill 拨款法案 S$9>9!1>*  
appropriation-in-aid system 补助拨款办法 tA#7X r+  
approved assets 核准资产 :[icd2JCw]  
approved basket stock 认可一篮子证券 F3BWi[Xh  
approved budget 核准预算 LxD >eA  
approved charitable donation 认可慈善捐款 8MUY  
approved charitable institution 认可慈善机构 VI83 3  
approved currency 核准货币；认可货币 )_[eqr  
approved estimates 核准预算 XLwmX i  
approved estimates of expenditure 核准开支预算 :r5DR`Rfm  
approved overseas insurer 核准海外保险人 WhPwD6l>  
approved overseas trust company 核准海外信托公司 *Uq1q  
approved pooled investment fund 核准汇集投资基金 M#<U=Ha  
approved provident fund scheme 认可公积金计划 <cC0l-=  
approved provision 核准拨款 J\7ukm"9  
approved redeemable share 核准可赎回股份 _i@{:v  
approved regional stock 认可地区性证券 21(8/F ~{  
approved retirement scheme 认可退休金计划 "ecG\}R=  
approved subordinated loan 核准附属贷款 UO3Q
wZ4j;  
arbitrage 套戥；套汇；套利 <*D{uMw  
arbitrageur 套戥者；套汇者 h7],
/? s  
arbitrary amount 临时款项 ~Sq !P  
arrangement 措施；安排；协定 kjCXP  
arrears 欠款 Ipp#{'Do  
arrears of pay 欠付薪酬 -qbx:Kk(  
arrears of revenue 逾期未收税款；逾期未收的帐项 Mr0<b?I  
articles of association 组织章程；组织细则；组织章程细则 Gu#Vc.e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xJ$/#UdP  
ascertainment of profit 确定利润 Z!/!4( Fh  
"Asia Clear" “亚洲结算系统”