[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 5fp&!HnG  
allotment notice 股份配售通知；配股通知 92*"3)
  
allotment of shares 股份分配 fCv.$5   
allowable 可获宽免；免税的 !P
d )  
allowable business loss 可扣除的营业亏损 3Ea/)EB]  
allowable expenses 可扣税的支出 .[6T7fdi  
allowance 免税额；津贴；备抵；准备金 M=EV^Tw-=  
allowance for debts 债项的免税额 )S@TYzdAN  
allowance for depreciation by wear and tear 耗损折旧免税额 Dkg-y9  
allowance for funeral expenses 殡殓费的免税额 RNcnE1=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ),-MrL8c%  
allowance for repairs and outgoings 修葺及支出方面的免税额 Bv6~! p  
allowance to debtor 给债务人的津贴 }
\W^$e-  
alteration of capital 资本更改 ^c){N-G  
alternate trustee 候补受托人 Uo|T6N  
amalgamation 合并 o4aFgal1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UGA``;f  
ambit of charges 征税范围；收费范围 sHSg _/|  
amended valuation 经修订的估值 I5rAL\y-G  
American Commodities Exchange 美国商品交易所 Y}r UVn  
American Express Bank Limited 美国运通银行 irGgo-x  
American Stock Exchange 美国证券交易所 0j' Xi_uM  
amortization 摊销  '^,|8A2  
amount due from banks 存放银行同业的款项 &Z7NF|  
amount due from banks abroad 存放海外银行同业的款项 >T^BD'z@'  
amount due from holding companies 控股公司欠款 L@G~9{U>  
amount due from local banks 存放本港银行同业的款项 A_5M
\iN\  
amount due to banks 银行同业的存款 9t&m\J >8;  
amount due to banks abroad 海外银行同业的存款 % +M,FgW  
amount due to holding companies 控股公司存款 TF@k{_f  
amount due to local banks 本港银行同业的存款 w?R#ly  
amount due to outport banks 外埠银行同业的存款 e:|Bn>*  
amount for note issue 发行纸币的款额 >WY\P4)k  
amount of bond 担保契据的款额 X@:@1+U  
amount of consideration 代价款额 ^'hh?mL  
amount of contribution 供款数额 4ZT0~37(  
amount of indebtedness 负债款额 qu/b:P  
amount of principal of the loan 贷款本金额 vUJQ<D  
amount of rates chargeable 应征差饷数额 YH0utc  
amount of share capital 股本额 R]TS5b-  
amount of sums assured 承保款额 .:SY: v r  
amount of variation 变动幅度 )Tf,G[z&ge  
amount of vote 拨款数额 '77 Gg  
amount payable 应付款额 L#u!T)!zW  
amount receivable 应收款额 @t3&#I}mc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hoZM;wC  
analysis 分析 -1]8f  
ancillary risk 附属风险 Q::_i"?c  
annual account 周年帐目；周年帐目报表；年度决算；年结  TsI%M  
annual accounting date 年结日期 ~J|B  
annual allowance 每年免税额；年积金；年度津贴；年津 CVGQ<,KVW  
annual balance 年度余额 wv&%09U  
annual disposable income 每年可动用收入 
"jP{m;p  
annual estimates 周年预算 dpB\=  
annual fee 年费 1&utf0TX6q  
annual general meeting 周年大会  dm{/  
annual growth rate 年增率；每年增长率
o/I`L  
annual long-term supplement 长期个案每年补助金 $`|\aXd[C*  
annual pensionable emolument 可供计算退休金的年薪 Z!oq2,ia  
annual report 年报 [^\HP]*Q{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sN@=Ri?\  
annual return 周年报表；周年申报表；每年报税表格 - ] U2G:  
Annual Return Rules 《周年报表规则》 zd{\ XW  
annual review of consumer prices 每年消费物价回顾 i0{sE  
annual roll-forward basis 逐年延展方式 I?Q[ZH:M  
annual salary 年薪 'a=QCO 0  
annual statement 年度报表；年度决算表 Y86mg7[U/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &h;J_Ps  
annuitant 年金受益人 4So ,m0v  
annuity 年金 i
fcC [.im  
annuity contract 年金合约
dC8,  
annuity on human life 人寿年金 aQL$?,  
antecedent debt 先前的债项 .=/TT|eMS  
ante-dated cheque 倒填日期支票 ^<+V[=X  
anticipated expenditure 预期开支 O|Y~^:ny  
anticipated net profit 预期纯利 7tU=5@M9D  
anticipated revenue 预期收入 h0zv@, u  
anti-inflation measure 反通货膨胀措施 _{y4 N0  
anti-inflationary stance 反通货膨胀立场 &K-0ld(;  
apparent deficit 表面赤字 URDXyAt  
apparent financial solvency 表面偿债能力 KDJ-IXoU  
apparent partner 表面合伙人 V})b.\"F  
application for personal assessment 个人入息课税申请书 qnTW?c9Z5  
application of fund 资金应用 A%%Vyz  
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 'zfj`aqc  
appointed actuary 委任精算师 U$wD'v3pw  
appointed auditor 委任核数师；委任审计师 5HW'nhE  
appointed trustee 委任的受托人 }"6 PM)s  
appointer 委任人 i'uSu8$'*  
apportioned pro rata 按比例分摊 .%x%(olf  
apportionment 分配；分摊 )|E 617g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8\$u/(DX  
apportionment formula 分摊方程式 9"b =W@  
apportionment of estate duty 遗产税的分摊 `
z?h= &N  
appraisal 估价；评估 'XW9+jj)/  
appreciable growth 可观增长 O <"\G!y~  
appreciable impact 显着影响 ngC^@*XAw9  
appreciable increase 可观增长 L3'$"L.|u  
appreciation 增值；升值 !9vq"J~hz"  
appreciation against other currencies 相对其他货币升值 roHJ$~q?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ACq:+/Qc  
appreciation tax 增值税 +VRM:&  
appropriation 拨款；拨用；拨付 e&ci\x%  
appropriation account 拨款帐目 tIL ]JB  
Appropriation Bill 拨款法案 0{!+N6MiR  
appropriation-in-aid system 补助拨款办法 >A ?,[p`<  
approved assets 核准资产 &a ?k1R>  
approved basket stock 认可一篮子证券 KU*XRZu)  
approved budget 核准预算 )5/,B-+O"  
approved charitable donation 认可慈善捐款 y.Y;<UGu  
approved charitable institution 认可慈善机构 3D2i32Y@!  
approved currency 核准货币；认可货币 W?R@ eq.9  
approved estimates 核准预算 }^zsN`  
approved estimates of expenditure 核准开支预算 /DoSU>%hK  
approved overseas insurer 核准海外保险人 O7# 8g$ZIv  
approved overseas trust company 核准海外信托公司 u E<1PgW  
approved pooled investment fund 核准汇集投资基金 S$ Z?T  
approved provident fund scheme 认可公积金计划 W|AK"vf  
approved provision 核准拨款 *`~]XM@H  
approved redeemable share 核准可赎回股份 QpiA~ 4  
approved regional stock 认可地区性证券 nIf~ds&TT  
approved retirement scheme 认可退休金计划 ['Y"6[1  
approved subordinated loan 核准附属贷款 Rh#QPYPq  
arbitrage 套戥；套汇；套利 nr- 32u  
arbitrageur 套戥者；套汇者 Fb\ E39  
arbitrary amount 临时款项 o3( :R0  
arrangement 措施；安排；协定 ^~J F7u  
arrears 欠款 _Z_R\  
arrears of pay 欠付薪酬 _DLELcH Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 OZ6:u^OS]  
articles of association 组织章程；组织细则；组织章程细则 ,U?^u%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F-%Hw  
ascertainment of profit 确定利润 |}isSCt  
"Asia Clear" “亚洲结算系统”