[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 #MUY!  
allotment notice 股份配售通知；配股通知 iaHL&)[YK  
allotment of shares 股份分配 /B)`pF.n  
allowable 可获宽免；免税的 ?.^n, [2  
allowable business loss 可扣除的营业亏损 N^4CA@'{  
allowable expenses 可扣税的支出 KpC!C9  
allowance 免税额；津贴；备抵；准备金 !p!^[/9"c  
allowance for debts 债项的免税额 {JQCfs  
allowance for depreciation by wear and tear 耗损折旧免税额 k|`Qk!tr  
allowance for funeral expenses 殡殓费的免税额 U3~rtc*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -8
:
/My  
allowance for repairs and outgoings 修葺及支出方面的免税额 m,V"S(A  
allowance to debtor 给债务人的津贴 ~Z' /b|x<3  
alteration of capital 资本更改 %>Mcme>(W  
alternate trustee 候补受托人 .S*VYt%K7  
amalgamation 合并 OM?FpRVU8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mwO9`AU;  
ambit of charges 征税范围；收费范围 ?D;7ut$~  
amended valuation 经修订的估值 B["jndyr  
American Commodities Exchange 美国商品交易所 Tly*i"[&  
American Express Bank Limited 美国运通银行 LjCUkbzQF  
American Stock Exchange 美国证券交易所 7ygz52  
amortization 摊销 Og7^7))  
amount due from banks 存放银行同业的款项 Y2[ik<  
amount due from banks abroad 存放海外银行同业的款项 #=N6[:,  
amount due from holding companies 控股公司欠款 @]etW>F_  
amount due from local banks 存放本港银行同业的款项 r6vI6|1  
amount due to banks 银行同业的存款 W:hTRq  
amount due to banks abroad 海外银行同业的存款 GD %qrK?  
amount due to holding companies 控股公司存款 m=rMx]k  
amount due to local banks 本港银行同业的存款 iL
Q;`/j  
amount due to outport banks 外埠银行同业的存款 ;$3e
pP  
amount for note issue 发行纸币的款额 )=AWgA  
amount of bond 担保契据的款额 sKC(xO@L;`  
amount of consideration 代价款额 2TgS )  
amount of contribution 供款数额 UJ><B"  
amount of indebtedness 负债款额 |k#EYf#Y  
amount of principal of the loan 贷款本金额 $}B&u)  
amount of rates chargeable 应征差饷数额 ogqKM_  
amount of share capital 股本额 ce:wF#Qs
 
amount of sums assured 承保款额 .rQcg.8/B  
amount of variation 变动幅度 Vg}+w Nt5  
amount of vote 拨款数额 Cz6bD$5  
amount payable 应付款额 W@RD bsc  
amount receivable 应收款额 (-xV W#39  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kQ"Ax? b  
analysis 分析 mc4|@p*  
ancillary risk 附属风险 ^ %O$7*  
annual account 周年帐目；周年帐目报表；年度决算；年结 Vi#[kn'
 
annual accounting date 年结日期 poy_?7G  
annual allowance 每年免税额；年积金；年度津贴；年津 [9yd29pQ]  
annual balance 年度余额 V`@/"Djj  
annual disposable income 每年可动用收入 sl`?9-_[  
annual estimates 周年预算 9M-W 1prb  
annual fee 年费 >0?ph<h1[q  
annual general meeting 周年大会 i ^, $/  
annual growth rate 年增率；每年增长率 `
>=@Kc  
annual long-term supplement 长期个案每年补助金 5b->pc  
annual pensionable emolument 可供计算退休金的年薪 #vc!SI  
annual report 年报 5%+epzy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h+w1 D}*  
annual return 周年报表；周年申报表；每年报税表格 ra8AUj~RX  
Annual Return Rules 《周年报表规则》 B<ZCuVWH:  
annual review of consumer prices 每年消费物价回顾 BwAmNW&i  
annual roll-forward basis 逐年延展方式 5a4i)I63o  
annual salary 年薪 zXk^ugFy  
annual statement 年度报表；年度决算表 h6?o)Q>N  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JsEnhE}]  
annuitant 年金受益人 E85TCS1  
annuity 年金 _&[-< cu  
annuity contract 年金合约 }!"Cvu  
annuity on human life 人寿年金 [AYJ(H/  
antecedent debt 先前的债项 +_jM$?:F}  
ante-dated cheque 倒填日期支票 tMXNi
\Bj  
anticipated expenditure 预期开支 _o&NbDH  
anticipated net profit 预期纯利 0^)~p{Zh  
anticipated revenue 预期收入 ng9_c  
anti-inflation measure 反通货膨胀措施 $ago  
anti-inflationary stance 反通货膨胀立场 j+e s  
apparent deficit 表面赤字 ,+X:#$  
apparent financial solvency 表面偿债能力 S5r.so
 
apparent partner 表面合伙人 k> ~D  
application for personal assessment 个人入息课税申请书 }?MbU6"  
application of fund 资金应用 i=&]%T6Qk  
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 J+wnrGoK  
appointed actuary 委任精算师 0IZF%`  
appointed auditor 委任核数师；委任审计师 V9 cj  
appointed trustee 委任的受托人 VxE;t
J>1  
appointer 委任人 x6ayF q=  
apportioned pro rata 按比例分摊 )~`UDaj_  
apportionment 分配；分摊 7>F[7_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u95D0S  
apportionment formula 分摊方程式 c4zGQoeH:  
apportionment of estate duty 遗产税的分摊 ( M{>9rk8  
appraisal 估价；评估 /m i&7C(6  
appreciable growth 可观增长 FI~=A/:  
appreciable impact 显着影响 B~b ='jN  
appreciable increase 可观增长 2`A[<S  
appreciation 增值；升值 mQ9shdvt-  
appreciation against other currencies 相对其他货币升值 Bn.5ivF3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rC_saHo>#R  
appreciation tax 增值税 wOLV?Vk  
appropriation 拨款；拨用；拨付 F+L%Ho;@P  
appropriation account 拨款帐目 7Sh1QDYZ  
Appropriation Bill 拨款法案 xNa66A-8  
appropriation-in-aid system 补助拨款办法 [.6bxK  
approved assets 核准资产 wFjQ1
<s=  
approved basket stock 认可一篮子证券 =5:S"WNj  
approved budget 核准预算 riRG9c |  
approved charitable donation 认可慈善捐款 w
c\`2(  
approved charitable institution 认可慈善机构 ?y__ V
r w  
approved currency 核准货币；认可货币 HVzkS|^F  
approved estimates 核准预算 BB_(!omq[  
approved estimates of expenditure 核准开支预算 b$- g"F  
approved overseas insurer 核准海外保险人 5Zmc3&vRl  
approved overseas trust company 核准海外信托公司 t_Rj1U  
approved pooled investment fund 核准汇集投资基金 Z?WVSJUVf  
approved provident fund scheme 认可公积金计划 )1$H7|  
approved provision 核准拨款 irP*:QM  
approved redeemable share 核准可赎回股份 M1T.  
approved regional stock 认可地区性证券
K@Xj)  
approved retirement scheme 认可退休金计划 f1?%p)C  
approved subordinated loan 核准附属贷款 J|@D @\?7  
arbitrage 套戥；套汇；套利 DghqSL^s  
arbitrageur 套戥者；套汇者 HrMbp  
arbitrary amount 临时款项 I3}]MAE  
arrangement 措施；安排；协定 [;o>q;75Jz  
arrears 欠款 ",#Ug"|2  
arrears of pay 欠付薪酬 <fA}_BH%]  
arrears of revenue 逾期未收税款；逾期未收的帐项 CrG!8}  
articles of association 组织章程；组织细则；组织章程细则 }*O8
]lG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 if3z Fh  
ascertainment of profit 确定利润 ;jO+<~YP!  
"Asia Clear" “亚洲结算系统”