[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 mUj=NRq  
allotment notice 股份配售通知；配股通知 -O o7]8  
allotment of shares 股份分配 {9 >jWNx  
allowable 可获宽免；免税的 5WR(jl+M  
allowable business loss 可扣除的营业亏损 {r9fKA  
allowable expenses 可扣税的支出 RV
xlN*  
allowance 免税额；津贴；备抵；准备金 [!@&t:A  
allowance for debts 债项的免税额 9(%ptnya  
allowance for depreciation by wear and tear 耗损折旧免税额 ToUeX
U [  
allowance for funeral expenses 殡殓费的免税额 4{d`-reHg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =]
R_6#  
allowance for repairs and outgoings 修葺及支出方面的免税额 a95QDz  
allowance to debtor 给债务人的津贴 0Ey*ci^ue  
alteration of capital 资本更改 U]!
D=+  
alternate trustee 候补受托人 a0Y/,S*K  
amalgamation 合并 {+V1>6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4v+4qyMyE  
ambit of charges 征税范围；收费范围 c'=p4Fcm  
amended valuation 经修订的估值 `+~@VZ3m  
American Commodities Exchange 美国商品交易所 D`;Q?fC  
American Express Bank Limited 美国运通银行 XYbc1+C  
American Stock Exchange 美国证券交易所 t^h{D   
amortization 摊销 )V!dmVQq{g  
amount due from banks 存放银行同业的款项 x,Im%!h  
amount due from banks abroad 存放海外银行同业的款项 :*wnO;eN  
amount due from holding companies 控股公司欠款 Z/ "jLfP  
amount due from local banks 存放本港银行同业的款项 6Xjr0C+  
amount due to banks 银行同业的存款 +L4_]  
amount due to banks abroad 海外银行同业的存款 1*_wJ  
amount due to holding companies 控股公司存款 7o$4ov;T  
amount due to local banks 本港银行同业的存款 &n% 3rC5{  
amount due to outport banks 外埠银行同业的存款 ,q yp2Y7  
amount for note issue 发行纸币的款额 =sG9]a<I  
amount of bond 担保契据的款额 tUXq!r<'dT  
amount of consideration 代价款额 ~!c~jcq]lZ  
amount of contribution 供款数额 _v2K1 1  
amount of indebtedness 负债款额 *i[^-  
amount of principal of the loan 贷款本金额 .P[ %t=W  
amount of rates chargeable 应征差饷数额 Z3K~C_0Cnu  
amount of share capital 股本额 K0xZZ`  
amount of sums assured 承保款额 &H!#jh\w  
amount of variation 变动幅度 sjLI^#a  
amount of vote 拨款数额 %J06]FG7  
amount payable 应付款额 h"S+8Y:1{k  
amount receivable 应收款额 &e\A v.n@-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;!(.hCHvr  
analysis 分析 9}`A_KzFx  
ancillary risk 附属风险 Ju$vuE
O  
annual account 周年帐目；周年帐目报表；年度决算；年结 y0Pr[XZ  
annual accounting date 年结日期 ;Ry )^5Q  
annual allowance 每年免税额；年积金；年度津贴；年津 Ly?yWS-x  
annual balance 年度余额 JF
x=X=C  
annual disposable income 每年可动用收入 lZTD>$  
annual estimates 周年预算 P=K+!3ZXo  
annual fee 年费 F`9;s@V*  
annual general meeting 周年大会 N@UO8'"9K&  
annual growth rate 年增率；每年增长率 fu/v1Nhm  
annual long-term supplement 长期个案每年补助金 u 89u#gCAC  
annual pensionable emolument 可供计算退休金的年薪 [@@Ovv  
annual report 年报 4 |$|]E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c43"o  
annual return 周年报表；周年申报表；每年报税表格 #NM.g  
Annual Return Rules 《周年报表规则》 .'Vjs2 2  
annual review of consumer prices 每年消费物价回顾 9?)r0
`:#  
annual roll-forward basis 逐年延展方式 ^
F<[5e)M  
annual salary 年薪 1MdVWFKXV  
annual statement 年度报表；年度决算表 p&=F:-  
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 /8baJ+D"4\  
annuitant 年金受益人 {q2H_H
  
annuity 年金 %=J<WA6\  
annuity contract 年金合约 %Uk]e5Hu  
annuity on human life 人寿年金 8
H_3.MK  
antecedent debt 先前的债项 tk5B b`a  
ante-dated cheque 倒填日期支票 ^'DrU<o  
anticipated expenditure 预期开支 ?U]/4]  
anticipated net profit 预期纯利 iG*3S)  
anticipated revenue 预期收入 U$KdY _Z97  
anti-inflation measure 反通货膨胀措施 zV { [0s  
anti-inflationary stance 反通货膨胀立场 #2c-@),  
apparent deficit 表面赤字 rm*Jo|eH`  
apparent financial solvency 表面偿债能力 6N >ksqo8%  
apparent partner 表面合伙人 !7SZZz  
application for personal assessment 个人入息课税申请书 {#CyO b4  
application of fund 资金应用 I(E1ym  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 p8F5b8]*  
appointed actuary 委任精算师 -b-P
vw4  
appointed auditor 委任核数师；委任审计师 B[^mWVp6L  
appointed trustee 委任的受托人 Pg%O
FhA  
appointer 委任人 4NxtU/5-sU  
apportioned pro rata 按比例分摊 VIL #q  
apportionment 分配；分摊 *ms?UFV[r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H".~@,-}  
apportionment formula 分摊方程式 e[}R1/!L  
apportionment of estate duty 遗产税的分摊 GeN8_i[  
appraisal 估价；评估 ,L&Ka|N0  
appreciable growth 可观增长 V|vU17Cgy  
appreciable impact 显着影响 1c S{3  
appreciable increase 可观增长 [#H$@g|CT  
appreciation 增值；升值 &#Sg1$/+  
appreciation against other currencies 相对其他货币升值 JZ&]"12]fR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F7^d@hSV  
appreciation tax 增值税 }2M2R}D  
appropriation 拨款；拨用；拨付 fRJSo%  
appropriation account 拨款帐目 HPs$R[  
Appropriation Bill 拨款法案 _$"qC[.  
appropriation-in-aid system 补助拨款办法 ^I9x@t  
approved assets 核准资产 aX6.XHWbDf  
approved basket stock 认可一篮子证券 O&]Y.Z9,A  
approved budget 核准预算 u79.`,Ad&  
approved charitable donation 认可慈善捐款 & v=2u,]T  
approved charitable institution 认可慈善机构 >4=sEj  
approved currency 核准货币；认可货币 bU1UNm`{C  
approved estimates 核准预算 ]J)WcM:  
approved estimates of expenditure 核准开支预算 94"R&
|  
approved overseas insurer 核准海外保险人 C\UD0r'p?  
approved overseas trust company 核准海外信托公司 $@q)IK%FDL  
approved pooled investment fund 核准汇集投资基金 Y;S+2])R2  
approved provident fund scheme 认可公积金计划 >L?)f3_a  
approved provision 核准拨款 )` S,vF~  
approved redeemable share 核准可赎回股份 [Z0&`qz  
approved regional stock 认可地区性证券 {U4BPKo f  
approved retirement scheme 认可退休金计划 6R5) &L  
approved subordinated loan 核准附属贷款 #X7fs5$&  
arbitrage 套戥；套汇；套利 ;ej;<7+  
arbitrageur 套戥者；套汇者 DGdSu6s$  
arbitrary amount 临时款项 <pRb#G"  
arrangement 措施；安排；协定 ~^=QBwDW8N  
arrears 欠款 P5Ms X~mT  
arrears of pay 欠付薪酬 y1^<!I  
arrears of revenue 逾期未收税款；逾期未收的帐项 pm O}m>  
articles of association 组织章程；组织细则；组织章程细则 <T:u&Ic  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m6QlIdl  
ascertainment of profit 确定利润 {$4fRxj  
"Asia Clear" “亚洲结算系统”