[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 ?mU 3foa  
allotment notice 股份配售通知；配股通知 j6]+fo&3  
allotment of shares 股份分配 $w4%JBZr  
allowable 可获宽免；免税的 #Drs=7w  
allowable business loss 可扣除的营业亏损 l=,\ h&  
allowable expenses 可扣税的支出 ;jS 2bc:8a  
allowance 免税额；津贴；备抵；准备金 N3nFE:`u]  
allowance for debts 债项的免税额 4wk-f7I(  
allowance for depreciation by wear and tear 耗损折旧免税额 ZG:#r\a  
allowance for funeral expenses 殡殓费的免税额 %xF j;U?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 = _X#JP79  
allowance for repairs and outgoings 修葺及支出方面的免税额 of
H=h  
allowance to debtor 给债务人的津贴 K<TVp;N  
alteration of capital 资本更改 _:DnF  
alternate trustee 候补受托人 U
 ]jHe  
amalgamation 合并 5#3/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G- wQ weJ9  
ambit of charges 征税范围；收费范围 S<HR6Xw  
amended valuation 经修订的估值 . J[2\"W  
American Commodities Exchange 美国商品交易所 &.J8O+  
American Express Bank Limited 美国运通银行 (7/
fsfsF  
American Stock Exchange 美国证券交易所 ?0 93'lA  
amortization 摊销 K(@QKRZ7[  
amount due from banks 存放银行同业的款项 })RT2zw}  
amount due from banks abroad 存放海外银行同业的款项 ?@8[1$1a  
amount due from holding companies 控股公司欠款 k`FCyO   
amount due from local banks 存放本港银行同业的款项 0goKiPx  
amount due to banks 银行同业的存款 [!1z; /  
amount due to banks abroad 海外银行同业的存款 5{/CqUIl  
amount due to holding companies 控股公司存款 BNns#Q8a  
amount due to local banks 本港银行同业的存款  7AD h  
amount due to outport banks 外埠银行同业的存款 ]k~Vh[[  
amount for note issue 发行纸币的款额 {uH 4 j4)2  
amount of bond 担保契据的款额 9 f$S4O5  
amount of consideration 代价款额 ~_<I}!j/B  
amount of contribution 供款数额 tVVnQX  
amount of indebtedness 负债款额 O92a*)  
amount of principal of the loan 贷款本金额 ;Yo9e~  
amount of rates chargeable 应征差饷数额 yZkHBG4  
amount of share capital 股本额 AKs=2N>7  
amount of sums assured 承保款额 G%0G$3W"  
amount of variation 变动幅度 #!V [(/  
amount of vote 拨款数额 {];4  
amount payable 应付款额 Pl^-]~  
amount receivable 应收款额 7LMad %  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;ELQIHnD"  
analysis 分析 *I,3,zO  
ancillary risk 附属风险 SxV(.i'  
annual account 周年帐目；周年帐目报表；年度决算；年结 %
SORs(4  
annual accounting date 年结日期 v\7k  
annual allowance 每年免税额；年积金；年度津贴；年津 j$r.&,m  
annual balance 年度余额 R{{d4=:S  
annual disposable income 每年可动用收入
`s74g0h  
annual estimates 周年预算 !#cZ!  
annual fee 年费 18JhC*in  
annual general meeting 周年大会 2B&Y w  
annual growth rate 年增率；每年增长率 c*MSd  
annual long-term supplement 长期个案每年补助金 \%\b*OO  
annual pensionable emolument 可供计算退休金的年薪 $__e7  
annual report 年报 6ExUNp @U>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +LddW0h+=8  
annual return 周年报表；周年申报表；每年报税表格 9`{[J['V  
Annual Return Rules 《周年报表规则》 [P#^nyOh(  
annual review of consumer prices 每年消费物价回顾 s)Sa KE*d  
annual roll-forward basis 逐年延展方式 o%#Z  
annual salary 年薪 [XFZ2 'OO  
annual statement 年度报表；年度决算表 mw}obblR  
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 <jdS0YT  
annuitant 年金受益人 *;A I0  
annuity 年金 !R,9Pg*Ey  
annuity contract 年金合约 7s:`]V%  
annuity on human life 人寿年金 +o&E)S}wP  
antecedent debt 先前的债项 -f?Rr:#  
ante-dated cheque 倒填日期支票 9HMW!DSK`  
anticipated expenditure 预期开支 _i [.5  
anticipated net profit 预期纯利 tV2SX7N  
anticipated revenue 预期收入 etF?,^)h=g  
anti-inflation measure 反通货膨胀措施 Fs_,RXW"  
anti-inflationary stance 反通货膨胀立场 ( 8+_~_  
apparent deficit 表面赤字 W"9iFj X  
apparent financial solvency 表面偿债能力 rhFa rm4a  
apparent partner 表面合伙人 Yh/-6wg  
application for personal assessment 个人入息课税申请书 x)<5f|j  
application of fund 资金应用 pGw|T~e%  
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)Ft#vzg&e  
appointed actuary 委任精算师
y@g{:/cmO  
appointed auditor 委任核数师；委任审计师 rXo2MX@u  
appointed trustee 委任的受托人 ?#]K54?  
appointer 委任人 0@a6r=`el  
apportioned pro rata 按比例分摊 9/C0DDb  
apportionment 分配；分摊 M52kau  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,-u | l  
apportionment formula 分摊方程式 6suB!XF;  
apportionment of estate duty 遗产税的分摊 Y+N^_2@+C  
appraisal 估价；评估 ;cZ9C 1  
appreciable growth 可观增长 u#=Yv|9  
appreciable impact 显着影响 j9C=m"O  
appreciable increase 可观增长 N^|r.J  
appreciation 增值；升值 Z4'"*  
appreciation against other currencies 相对其他货币升值 .UbmU^y|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ne/jvWWN  
appreciation tax 增值税 s%]-Sw9  
appropriation 拨款；拨用；拨付 #I9|>XE1  
appropriation account 拨款帐目 GV)#>PL  
Appropriation Bill 拨款法案 9m56oT'U{  
appropriation-in-aid system 补助拨款办法 IBl}.o&]B#  
approved assets 核准资产 ia|^>V>-  
approved basket stock 认可一篮子证券 v}dt**l  
approved budget 核准预算 1DcYc-k#  
approved charitable donation 认可慈善捐款 IDBhhv3ak  
approved charitable institution 认可慈善机构 k1>%wR  
approved currency 核准货币；认可货币 j-$aa;  
approved estimates 核准预算 {neE(0 c  
approved estimates of expenditure 核准开支预算 pfg"6P  
approved overseas insurer 核准海外保险人 ,G1|] ~  
approved overseas trust company 核准海外信托公司 ^ 8)&~q*  
approved pooled investment fund 核准汇集投资基金 18w[T=7)  
approved provident fund scheme 认可公积金计划 [a;lYsOsJ  
approved provision 核准拨款 t&SJ!>7_c  
approved redeemable share 核准可赎回股份 d%9I*Qo0,  
approved regional stock 认可地区性证券 93fKv  
approved retirement scheme 认可退休金计划 _5M!ec  
approved subordinated loan 核准附属贷款 ;3\Fb3d  
arbitrage 套戥；套汇；套利 !_<.6ja  
arbitrageur 套戥者；套汇者 9In&vF7$  
arbitrary amount 临时款项 6f6_ztTL  
arrangement 措施；安排；协定 WlP@Tm5g/  
arrears 欠款 Ndi'b_Sh\  
arrears of pay 欠付薪酬 3f's>+,#%  
arrears of revenue 逾期未收税款；逾期未收的帐项 &{&lCBN  
articles of association 组织章程；组织细则；组织章程细则 aVuan&]*=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wd*T"
V3  
ascertainment of profit 确定利润 vJGxD\h  
"Asia Clear" “亚洲结算系统”