[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 I-glf?F)  
allotment notice 股份配售通知；配股通知 V oG_'P  
allotment of shares 股份分配 dp|VQWCq  
allowable 可获宽免；免税的 Z=KHsMnB  
allowable business loss 可扣除的营业亏损 *#y9Pve  
allowable expenses 可扣税的支出 D*_Z"q_B  
allowance 免税额；津贴；备抵；准备金 hD*83_S  
allowance for debts 债项的免税额 f)_k_<  
allowance for depreciation by wear and tear 耗损折旧免税额 XJSI/jpa@  
allowance for funeral expenses 殡殓费的免税额 4{v?<x8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1#w'<}h#U  
allowance for repairs and outgoings 修葺及支出方面的免税额 : q>uj5%  
allowance to debtor 给债务人的津贴 #{8t ?v l  
alteration of capital 资本更改 eV 5 e:9  
alternate trustee 候补受托人 ev
Qk,;pIm  
amalgamation 合并 nSSj&q-O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .wpp)M.w;H  
ambit of charges 征税范围；收费范围 6Cpn::WW}  
amended valuation 经修订的估值 Efa3{ 7>{  
American Commodities Exchange 美国商品交易所 y 1I(^<qO=  
American Express Bank Limited 美国运通银行 AqZ()p*z  
American Stock Exchange 美国证券交易所 j6&q6C X  
amortization 摊销 ?PSJQ3BC|  
amount due from banks 存放银行同业的款项 #qcF2&a%  
amount due from banks abroad 存放海外银行同业的款项 [QZ8M@Gty#  
amount due from holding companies 控股公司欠款 SB)Hz8<  
amount due from local banks 存放本港银行同业的款项 LLV1W0VO=P  
amount due to banks 银行同业的存款 vEZd;40y  
amount due to banks abroad 海外银行同业的存款 Ib}~Q@?2  
amount due to holding companies 控股公司存款
}Q1m  
amount due to local banks 本港银行同业的存款 4#Rq}/h  
amount due to outport banks 外埠银行同业的存款 qmF+@R&^i  
amount for note issue 发行纸币的款额 b~td^  
amount of bond 担保契据的款额 Y$4dqn  
amount of consideration 代价款额 Z,QSbw@,7  
amount of contribution 供款数额 P3_&(  
amount of indebtedness 负债款额
U|jip1\  
amount of principal of the loan 贷款本金额 ]vQU(@+I  
amount of rates chargeable 应征差饷数额 G0mvrc- (  
amount of share capital 股本额 ']^
_W0?=  
amount of sums assured 承保款额 b8O }XB  
amount of variation 变动幅度 vO 3-B   
amount of vote 拨款数额 +'`I]K>  
amount payable 应付款额 1\LK[tvh  
amount receivable 应收款额 &eIwlynm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aUyJi  
analysis 分析 6xW1 7P  
ancillary risk 附属风险 @"vTz8oY@  
annual account 周年帐目；周年帐目报表；年度决算；年结 a IgV"3  
annual accounting date 年结日期 ,9"A"p*R  
annual allowance 每年免税额；年积金；年度津贴；年津 'iikcf*)C  
annual balance 年度余额 [E:-$R  
annual disposable income 每年可动用收入 Sd?+j;/"  
annual estimates 周年预算 r34 GO1d  
annual fee 年费 FV>xAU$  
annual general meeting 周年大会 KKGwMJku}  
annual growth rate 年增率；每年增长率 HI!bq%TZ4  
annual long-term supplement 长期个案每年补助金 lj+}5ySG/  
annual pensionable emolument 可供计算退休金的年薪 Y}hz UKJ  
annual report 年报 $E35W=~)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wrEYbb  
annual return 周年报表；周年申报表；每年报税表格 `\Hs{t]  
Annual Return Rules 《周年报表规则》 )A*Sl 2ew  
annual review of consumer prices 每年消费物价回顾 z\6/?5D#
v  
annual roll-forward basis 逐年延展方式 &Tn7  
annual salary 年薪 gH[lpRu|7  
annual statement 年度报表；年度决算表 W}.p,d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =G-u "QJ6  
annuitant 年金受益人 n,
o;:c  
annuity 年金 QMBV"E_aY  
annuity contract 年金合约 Sp~gY]:  
annuity on human life 人寿年金 a^MR"i >@G  
antecedent debt 先前的债项 Xb5$ijH  
ante-dated cheque 倒填日期支票 mqv!"rk'w  
anticipated expenditure 预期开支 SO}en[()O  
anticipated net profit 预期纯利 L}.V` v{zc  
anticipated revenue 预期收入 5c+7c@.  
anti-inflation measure 反通货膨胀措施 1`I#4f  
anti-inflationary stance 反通货膨胀立场 jY8u1z  
apparent deficit 表面赤字 n 7m!   
apparent financial solvency 表面偿债能力 d+Bz pS@p  
apparent partner 表面合伙人 '$5o5\  
application for personal assessment 个人入息课税申请书 &Vi0.o  
application of fund 资金应用 Bg0 aLU)[  
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 $C?G7Vs  
appointed actuary 委任精算师 hXM2B2[  
appointed auditor 委任核数师；委任审计师 ;WpPdR2  
appointed trustee 委任的受托人 Gj(UA1~1  
appointer 委任人 ICI8xP}a?  
apportioned pro rata 按比例分摊 lITZ|u  
apportionment 分配；分摊 "K*+8IO2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G9uWn% 5r  
apportionment formula 分摊方程式 k.CHMl]  
apportionment of estate duty 遗产税的分摊 #$(w fb9  
appraisal 估价；评估 #p^r)+\3=  
appreciable growth 可观增长 fl18x;^I  
appreciable impact 显着影响 >`'>,n|  
appreciable increase 可观增长 q'p>__Ox  
appreciation 增值；升值 L7qlvS Q  
appreciation against other currencies 相对其他货币升值 u:7=Yy :  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hhvP*a_J  
appreciation tax 增值税 ofA6EmQ37  
appropriation 拨款；拨用；拨付 |~3$L\X  
appropriation account 拨款帐目 rO`nS<G  
Appropriation Bill 拨款法案 7OOod1  
appropriation-in-aid system 补助拨款办法 Y
)X58_En  
approved assets 核准资产 #O.-/&Z  
approved basket stock 认可一篮子证券 Fttny]  
approved budget 核准预算 X@7K#@5  
approved charitable donation 认可慈善捐款 e`Z3
{H}  
approved charitable institution 认可慈善机构 E~|`Q6&Y  
approved currency 核准货币；认可货币 (B zf
~#]~  
approved estimates 核准预算 K-}'Fiq  
approved estimates of expenditure 核准开支预算 8E!I9z  
approved overseas insurer 核准海外保险人 T6ZJSKM  
approved overseas trust company 核准海外信托公司 +6* .lRA  
approved pooled investment fund 核准汇集投资基金 4';]fmf@[i  
approved provident fund scheme 认可公积金计划 .W+ F<] r  
approved provision 核准拨款 "rA:;ntz  
approved redeemable share 核准可赎回股份 x{|n>3l`b9  
approved regional stock 认可地区性证券 ~Zd n#z\  
approved retirement scheme 认可退休金计划 {l7@<xZ??M  
approved subordinated loan 核准附属贷款 /fM6%V=Y  
arbitrage 套戥；套汇；套利 _(\\>'1q!  
arbitrageur 套戥者；套汇者 db!2nImNu\  
arbitrary amount 临时款项 Pk; 9\0k7  
arrangement 措施；安排；协定 +C)auzY7N  
arrears 欠款 \[+\JWJj  
arrears of pay 欠付薪酬 :6z0Ep"  
arrears of revenue 逾期未收税款；逾期未收的帐项 #:68}f"$  
articles of association 组织章程；组织细则；组织章程细则 Vy:ER  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CFh&z^]PR  
ascertainment of profit 确定利润 qt}[M|Q^r  
"Asia Clear" “亚洲结算系统”