[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 $y8mK|3.3u  
allotment notice 股份配售通知；配股通知 -!@H["  
allotment of shares 股份分配 UE\% e9<l  
allowable 可获宽免；免税的 Wa(W&]  
allowable business loss 可扣除的营业亏损 bAN10U  
allowable expenses 可扣税的支出 d8rBu jT  
allowance 免税额；津贴；备抵；准备金 vz- 9<w;>a  
allowance for debts 债项的免税额 ={\![{L  
allowance for depreciation by wear and tear 耗损折旧免税额 ,|6Y\
L  
allowance for funeral expenses 殡殓费的免税额 p@vpd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ad^dF'SN  
allowance for repairs and outgoings 修葺及支出方面的免税额 VIb;96$Or  
allowance to debtor 给债务人的津贴 LFl2uV"  
alteration of capital 资本更改 ,?Ok[G!cm  
alternate trustee 候补受托人 $K`_ K#A  
amalgamation 合并 (qJIu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4 tbw*H5!5  
ambit of charges 征税范围；收费范围 C(f$!~M4b  
amended valuation 经修订的估值 D% oueW  
American Commodities Exchange 美国商品交易所 b*cW<vX}~  
American Express Bank Limited 美国运通银行 )gr}<}X)B  
American Stock Exchange 美国证券交易所 qi(&8in  
amortization 摊销 #c6ui0E%;t  
amount due from banks 存放银行同业的款项 )>ug{M%g  
amount due from banks abroad 存放海外银行同业的款项 >Dk1axZ!>/  
amount due from holding companies 控股公司欠款 7We?P,A\;  
amount due from local banks 存放本港银行同业的款项 ${wU+E*  
amount due to banks 银行同业的存款 =g/4{IL%  
amount due to banks abroad 海外银行同业的存款 -
K:yU4V  
amount due to holding companies 控股公司存款 8FAT(f//.  
amount due to local banks 本港银行同业的存款 nUiS<D2  
amount due to outport banks 外埠银行同业的存款 &/ \O2Aw8  
amount for note issue 发行纸币的款额 E7V38Z  
amount of bond 担保契据的款额 n>u.3w L  
amount of consideration 代价款额 yb[{aL^4%  
amount of contribution 供款数额 FX{~"  
amount of indebtedness 负债款额 /7c2OI=\  
amount of principal of the loan 贷款本金额 xt?3_?1  
amount of rates chargeable 应征差饷数额 X7t5b7  
amount of share capital 股本额 f1)HHUB  
amount of sums assured 承保款额 [Bl $IfU  
amount of variation 变动幅度 s;vWR^Ll  
amount of vote 拨款数额 P h9Hg'  
amount payable 应付款额  `2Wl  
amount receivable 应收款额 X(4s;i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M' &J_g  
analysis 分析 ,O$Z,J4VL  
ancillary risk 附属风险 `Af{H/qiI  
annual account 周年帐目；周年帐目报表；年度决算；年结 GwTT+  
annual accounting date 年结日期 s]$HkSH  
annual allowance 每年免税额；年积金；年度津贴；年津 NYWG#4D  
annual balance 年度余额 (J6"
;  
annual disposable income 每年可动用收入 f 1sy9nQs  
annual estimates 周年预算 Q2JdO 6[96  
annual fee 年费 jjJc1p0  
annual general meeting 周年大会 H+S~ bzz  
annual growth rate 年增率；每年增长率 SNQz8(O  
annual long-term supplement 长期个案每年补助金 i58ZV`Rk`  
annual pensionable emolument 可供计算退休金的年薪 .}IK}A/-  
annual report 年报 G> f^2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZC3tb
hV  
annual return 周年报表；周年申报表；每年报税表格 b=6MFPbg  
Annual Return Rules 《周年报表规则》 It#hp,@e  
annual review of consumer prices 每年消费物价回顾 #JK;&Dg!  
annual roll-forward basis 逐年延展方式 F?*Dr  
annual salary 年薪 _<Hb(z  
annual statement 年度报表；年度决算表 M'pb8jf  
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 ap Fs UsE  
annuitant 年金受益人 KC
@
k9e  
annuity 年金 #pS]k<o%1  
annuity contract 年金合约 `,F&y{A  
annuity on human life 人寿年金 FQ;4'B^k]  
antecedent debt 先前的债项 +")qi=
 
ante-dated cheque 倒填日期支票 B'WCN&N  
anticipated expenditure 预期开支 _myg._[  
anticipated net profit 预期纯利 kvMk :.  
anticipated revenue 预期收入 7
Vz[ji  
anti-inflation measure 反通货膨胀措施 v
7s]  
anti-inflationary stance 反通货膨胀立场 @rnp- +kq  
apparent deficit 表面赤字 \>*MMe  
apparent financial solvency 表面偿债能力 'Qm` A=  
apparent partner 表面合伙人 &/b?I `  
application for personal assessment 个人入息课税申请书 ]_^"|RJ  
application of fund 资金应用 I-RdAVB/Ep  
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 zWCW:dI  
appointed actuary 委任精算师 AzLbD2Pl  
appointed auditor 委任核数师；委任审计师 RB S[*D  
appointed trustee 委任的受托人 e%P+KX  
appointer 委任人 D8r>a"gx  
apportioned pro rata 按比例分摊 .){e7U6b{  
apportionment 分配；分摊 {]t\`fjrg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c8 bca`  
apportionment formula 分摊方程式 an*]62l  
apportionment of estate duty 遗产税的分摊 k| _$R?  
appraisal 估价；评估 *G%1_   
appreciable growth 可观增长 tnQR<
  
appreciable impact 显着影响 `jD8(}_  
appreciable increase 可观增长 @A~B ,  
appreciation 增值；升值 `c qH}2s#  
appreciation against other currencies 相对其他货币升值 blKDQ~T2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^kCk^D-Gz  
appreciation tax 增值税 Nz(c"3T;  
appropriation 拨款；拨用；拨付 e3yorQ][  
appropriation account 拨款帐目 Jcwh|w9D8  
Appropriation Bill 拨款法案 @+0@BO12  
appropriation-in-aid system 补助拨款办法 .u&&H_ UmE  
approved assets 核准资产 SQO>}#qm  
approved basket stock 认可一篮子证券 "e1{V8 4  
approved budget 核准预算 H(5S Kv5  
approved charitable donation 认可慈善捐款 >< <$  
approved charitable institution 认可慈善机构 ..P=D <'f  
approved currency 核准货币；认可货币 6=Y3(#Ddt  
approved estimates 核准预算 [?|l X$<  
approved estimates of expenditure 核准开支预算 TTA{#[=7  
approved overseas insurer 核准海外保险人 1M%{Uqsd-  
approved overseas trust company 核准海外信托公司 kcq9p2zKv  
approved pooled investment fund 核准汇集投资基金 WrE-Zti  
approved provident fund scheme 认可公积金计划 p`E|SNt/W  
approved provision 核准拨款 zh#OD{  
approved redeemable share 核准可赎回股份 X_-Hrp!h  
approved regional stock 认可地区性证券 (uuEjM$3%  
approved retirement scheme 认可退休金计划 Nt`F0 9S  
approved subordinated loan 核准附属贷款 @1pW!AdN  
arbitrage 套戥；套汇；套利 B#qL$M,|  
arbitrageur 套戥者；套汇者 kbIY%\QSO  
arbitrary amount 临时款项 rQd1Ch  
arrangement 措施；安排；协定 Jf%!I  
arrears 欠款 c t2_N  
arrears of pay 欠付薪酬 j:rs+1bc  
arrears of revenue 逾期未收税款；逾期未收的帐项 xWenKY,  
articles of association 组织章程；组织细则；组织章程细则 .XV]<)<K$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;X* K*q  
ascertainment of profit 确定利润 b:}wR*Adc  
"Asia Clear" “亚洲结算系统”