[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 =y%rG :!  
allotment notice 股份配售通知；配股通知 gJ3c;  
allotment of shares 股份分配 jU=<
r  
allowable 可获宽免；免税的 wH"kk4^  
allowable business loss 可扣除的营业亏损 {SG>'KXZ  
allowable expenses 可扣税的支出 {hqAnZ@]vr  
allowance 免税额；津贴；备抵；准备金 4B -yTyO  
allowance for debts 债项的免税额 .~=HgOJ  
allowance for depreciation by wear and tear 耗损折旧免税额 /&Jv,[2kV  
allowance for funeral expenses 殡殓费的免税额 cs_}&!c{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uD>z@J-v  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~fz uwz  
allowance to debtor 给债务人的津贴 Y: x/!-  
alteration of capital 资本更改 t7F.[uWD  
alternate trustee 候补受托人 Y/U{Qc\6  
amalgamation 合并 (E($3t8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x:5dCI  
ambit of charges 征税范围；收费范围 FN )d1q(~  
amended valuation 经修订的估值 ErbSl  
American Commodities Exchange 美国商品交易所 V!|e#}1/  
American Express Bank Limited 美国运通银行 IS]{}Y\3H  
American Stock Exchange 美国证券交易所 Ie'P#e'  
amortization 摊销 FUeq \Wuo  
amount due from banks 存放银行同业的款项 EZ#gp^$  
amount due from banks abroad 存放海外银行同业的款项 ~!+h?[miV  
amount due from holding companies 控股公司欠款 b;9
n'UX\  
amount due from local banks 存放本港银行同业的款项 *M~.3$NN  
amount due to banks 银行同业的存款 $W!]fcZlB  
amount due to banks abroad 海外银行同业的存款 tLX,+P2|  
amount due to holding companies 控股公司存款 S2=%x.  
amount due to local banks 本港银行同业的存款 FMu!z  
amount due to outport banks 外埠银行同业的存款 5M?mYNQR/H  
amount for note issue 发行纸币的款额 @R:#"  
amount of bond 担保契据的款额 ]1fZupM^6  
amount of consideration 代价款额 4/wwn6I}G  
amount of contribution 供款数额 E`p 'L!z  
amount of indebtedness 负债款额 p/|(,)'+jx  
amount of principal of the loan 贷款本金额 )&Z>@S^  
amount of rates chargeable 应征差饷数额 DB
bc|I/[l  
amount of share capital 股本额 q#1X[A()  
amount of sums assured 承保款额 Q5E:|)G  
amount of variation 变动幅度 p$!@I  
amount of vote 拨款数额 _J"mR]I+  
amount payable 应付款额 n@B{vyy  
amount receivable 应收款额 w@N{@tG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W7!.#b(hU  
analysis 分析 b>q6:=((  
ancillary risk 附属风险 Y">4Qx4W  
annual account 周年帐目；周年帐目报表；年度决算；年结 /GsrGX8  
annual accounting date 年结日期 %{ ~>n"  
annual allowance 每年免税额；年积金；年度津贴；年津 2uu[52H8d%  
annual balance 年度余额 kMe@+ysL  
annual disposable income 每年可动用收入 |Is'-g!  
annual estimates 周年预算 G
.VYp6)5  
annual fee 年费 cS~!8`Fwy  
annual general meeting 周年大会 5upShtC  
annual growth rate 年增率；每年增长率 '\4fU%  
annual long-term supplement 长期个案每年补助金 Pc4R!Tc  
annual pensionable emolument 可供计算退休金的年薪 nGZ\<-  
annual report 年报 {a4xF2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZDlu1>Q  
annual return 周年报表；周年申报表；每年报税表格 7t4v~'h;5e  
Annual Return Rules 《周年报表规则》 3}M\c)
 
annual review of consumer prices 每年消费物价回顾 5fq.*1f  
annual roll-forward basis 逐年延展方式 sQ(1/"gb  
annual salary 年薪 m'.T2e.u  
annual statement 年度报表；年度决算表 nL;K|W  
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 >)%#V<{<  
annuitant 年金受益人 S1C^+Sla]  
annuity 年金 xT+ ;w[s  
annuity contract 年金合约 Hs<n^fyf  
annuity on human life 人寿年金 ;qVG \wQq  
antecedent debt 先前的债项 T+W3_xISX  
ante-dated cheque 倒填日期支票 CveWl$T12  
anticipated expenditure 预期开支 M7U:g}  
anticipated net profit 预期纯利 b3^R,6]x&  
anticipated revenue 预期收入 K50t%yu#T]  
anti-inflation measure 反通货膨胀措施 (wlfMiO  
anti-inflationary stance 反通货膨胀立场 El1:?4;  
apparent deficit 表面赤字 O2@" w23  
apparent financial solvency 表面偿债能力 gN\*Y  
apparent partner 表面合伙人 {fElt
o   
application for personal assessment 个人入息课税申请书 z6}Pj>1  
application of fund 资金应用 .q0AoM  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 R8{e&nPE  
appointed actuary 委任精算师 T:)% P6/  
appointed auditor 委任核数师；委任审计师 oYg/*k7EDX  
appointed trustee 委任的受托人 G*Ib^;$u  
appointer 委任人 8v
$g  
apportioned pro rata 按比例分摊 \vs%U}IrO  
apportionment 分配；分摊 V4oak!}?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MyM+C}  
apportionment formula 分摊方程式 cCYl$MskZ  
apportionment of estate duty 遗产税的分摊 As p8qHS  
appraisal 估价；评估 /9TL&_A-T  
appreciable growth 可观增长 B^Bbso'{1  
appreciable impact 显着影响 ~e+0c'n\  
appreciable increase 可观增长 S^)WYF5  
appreciation 增值；升值 j`+0.Zlq  
appreciation against other currencies 相对其他货币升值 &Ky3Jb<:Gt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Flne=ij6g  
appreciation tax 增值税 ->Q`'@'|P  
appropriation 拨款；拨用；拨付 "sSjVu  
appropriation account 拨款帐目 0~:eSWz=  
Appropriation Bill 拨款法案 JYl\<Z' {  
appropriation-in-aid system 补助拨款办法 u & AQl.u  
approved assets 核准资产 s?~8O|Mu'  
approved basket stock 认可一篮子证券 t{[gKV-b  
approved budget 核准预算 ^$8Vh=D  
approved charitable donation 认可慈善捐款 nxf{PbHk  
approved charitable institution 认可慈善机构 qYDj*wqf  
approved currency 核准货币；认可货币 Kyyih|{  
approved estimates 核准预算 '[n)N@h  
approved estimates of expenditure 核准开支预算 S]5VEn;pV  
approved overseas insurer 核准海外保险人 T^+1rG  
approved overseas trust company 核准海外信托公司 sio)_8tp  
approved pooled investment fund 核准汇集投资基金 5_PWGaQa  
approved provident fund scheme 认可公积金计划 1Q0%7zRirI  
approved provision 核准拨款 k62$:9`5  
approved redeemable share 核准可赎回股份 K:Mujx:  
approved regional stock 认可地区性证券 Gmqs`{tc  
approved retirement scheme 认可退休金计划 v hR twi  
approved subordinated loan 核准附属贷款 D8q3TyCj%  
arbitrage 套戥；套汇；套利 zZ<ns+h  
arbitrageur 套戥者；套汇者 !~ BZHi6\  
arbitrary amount 临时款项 XTIu(f|d_;  
arrangement 措施；安排；协定 e!.7no  
arrears 欠款 Z={D0`  
arrears of pay 欠付薪酬 p6B .s_G4  
arrears of revenue 逾期未收税款；逾期未收的帐项 3j]UEA^  
articles of association 组织章程；组织细则；组织章程细则 :QxL 9&"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :~WPY9i`  
ascertainment of profit 确定利润 J2)-cY5G  
"Asia Clear" “亚洲结算系统”