[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 `z)q/;}fC  
allotment notice 股份配售通知；配股通知 m:  
allotment of shares 股份分配 -)Zp"  
allowable 可获宽免；免税的 :
 U!@  
allowable business loss 可扣除的营业亏损 5zf bI  
allowable expenses 可扣税的支出 "xK#%eJjWd  
allowance 免税额；津贴；备抵；准备金 PDi]zp9>H  
allowance for debts 债项的免税额 bCbpJZ  
allowance for depreciation by wear and tear 耗损折旧免税额 W7PL]5y&  
allowance for funeral expenses 殡殓费的免税额 4[VW
~x07  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :Ou[LF.O  
allowance for repairs and outgoings 修葺及支出方面的免税额 Vhi4_~W3j]  
allowance to debtor 给债务人的津贴 )4tOTi[  
alteration of capital 资本更改 )oU%++cdo  
alternate trustee 候补受托人 I)YUGA5  
amalgamation 合并 R|u2ga~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WNmG
'hlA  
ambit of charges 征税范围；收费范围 F
).7%YfY  
amended valuation 经修订的估值 LjEG1$F>  
American Commodities Exchange 美国商品交易所 jo}yeGbU  
American Express Bank Limited 美国运通银行 J\%SAit@  
American Stock Exchange 美国证券交易所 S8Ec.]T  
amortization 摊销 ALY3en9,  
amount due from banks 存放银行同业的款项 JLn)U4>z w  
amount due from banks abroad 存放海外银行同业的款项 y:Ne}S*ncE  
amount due from holding companies 控股公司欠款 CAT{)*xc  
amount due from local banks 存放本港银行同业的款项 JV`"kk/  
amount due to banks 银行同业的存款 bCL/"OB  
amount due to banks abroad 海外银行同业的存款 3"O&IY<  
amount due to holding companies 控股公司存款 LuE0Hb"S8  
amount due to local banks 本港银行同业的存款 o6Jhl8  
amount due to outport banks 外埠银行同业的存款 ][TA7pDPV  
amount for note issue 发行纸币的款额 xMr=t U1C  
amount of bond 担保契据的款额 w =2; QJ<  
amount of consideration 代价款额 :6[G;F7s  
amount of contribution 供款数额 Q*54!^l+_r  
amount of indebtedness 负债款额 _X]\#^UiO2  
amount of principal of the loan 贷款本金额 ya'Ma<4  
amount of rates chargeable 应征差饷数额 IDK~ (t  
amount of share capital 股本额 Z(Z$>P&4  
amount of sums assured 承保款额 &y &pjo6v1  
amount of variation 变动幅度 yE_T#FN  
amount of vote 拨款数额 o#\c:D*k  
amount payable 应付款额 dIq*"Ry+~  
amount receivable 应收款额 8mM`v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1/tyne=m  
analysis 分析 ym;I(TC+  
ancillary risk 附属风险 'Y22 HVUX  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZuNUha&a  
annual accounting date 年结日期 %$6?em_  
annual allowance 每年免税额；年积金；年度津贴；年津 #DA,*  
annual balance 年度余额 B".3NQ  
annual disposable income 每年可动用收入 8JojKH  
annual estimates 周年预算 ,:6.Gi)|  
annual fee 年费 %%+@s  
annual general meeting 周年大会 9 Eqv^0u  
annual growth rate 年增率；每年增长率 b`fWT:?=  
annual long-term supplement 长期个案每年补助金 KSve_CBOh  
annual pensionable emolument 可供计算退休金的年薪 AvZOR  
annual report 年报 E4N"|u|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t3<HE_B|  
annual return 周年报表；周年申报表；每年报税表格 qNX+!Y}y  
Annual Return Rules 《周年报表规则》 qS/ 'Kyp_  
annual review of consumer prices 每年消费物价回顾 E^C [G)7n  
annual roll-forward basis 逐年延展方式 IO{iQ-Mg  
annual salary 年薪 -#`tS  
annual statement 年度报表；年度决算表 #}+_Hy  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sB=s .`9  
annuitant 年金受益人 ,E&W{b  
annuity 年金 T?KM}<$(O  
annuity contract 年金合约 (vPE?^}b  
annuity on human life 人寿年金 9/PX~j9O?  
antecedent debt 先前的债项 1B`JvNtd  
ante-dated cheque 倒填日期支票 xA>3]<O  
anticipated expenditure 预期开支 {`+:!X  
anticipated net profit 预期纯利 "P!zu(h4  
anticipated revenue 预期收入 rI'kZ0&  
anti-inflation measure 反通货膨胀措施 M!Ywjvw*)3  
anti-inflationary stance 反通货膨胀立场 :v%iF!+.P  
apparent deficit 表面赤字 4Ix~Feuph  
apparent financial solvency 表面偿债能力 ,GMuq_H  
apparent partner 表面合伙人 ')Qb,#/,%  
application for personal assessment 个人入息课税申请书 5 J 7XVe>  
application of fund 资金应用 }w5`Oig[  
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 yPks,7U  
appointed actuary 委任精算师 g>n1mK|  
appointed auditor 委任核数师；委任审计师 M5`wfF,j  
appointed trustee 委任的受托人 kPYQ
cOK8  
appointer 委任人 *n`8 -=  
apportioned pro rata 按比例分摊 ZW ZKyJQ  
apportionment 分配；分摊 P,bis7X.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7 aN}lQM  
apportionment formula 分摊方程式 bJB*
w  
apportionment of estate duty 遗产税的分摊 RJE<1!{  
appraisal 估价；评估 l<p6zD$l  
appreciable growth 可观增长 lTJM}K  
appreciable impact 显着影响 lTZcbaO?]  
appreciable increase 可观增长 zvKypx  
appreciation 增值；升值 ka<rlh<h  
appreciation against other currencies 相对其他货币升值 E@8&#<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2l}3L  
appreciation tax 增值税 Q@- 
h  
appropriation 拨款；拨用；拨付 eXCH*vZY  
appropriation account 拨款帐目 `_E@cZ4  
Appropriation Bill 拨款法案 eXQzCm  
appropriation-in-aid system 补助拨款办法 '_%`0p1  
approved assets 核准资产 E|ZLz~  
approved basket stock 认可一篮子证券 84y#L[  
approved budget 核准预算 |c:xK{Ik  
approved charitable donation 认可慈善捐款 o%l|16DR  
approved charitable institution 认可慈善机构 aZL FsSY  
approved currency 核准货币；认可货币 KTjf2/  
approved estimates 核准预算 p} i5z_tS  
approved estimates of expenditure 核准开支预算 !po29w:S  
approved overseas insurer 核准海外保险人 JDm7iJxc_  
approved overseas trust company 核准海外信托公司 ;op
8r u  
approved pooled investment fund 核准汇集投资基金 jHpFl4VPz  
approved provident fund scheme 认可公积金计划 IfpFs q:  
approved provision 核准拨款 ZJ}|t  
approved redeemable share 核准可赎回股份 }zqYn`ffD  
approved regional stock 认可地区性证券  `AxhA.&V  
approved retirement scheme 认可退休金计划 S@vLh=65  
approved subordinated loan 核准附属贷款 LYp=o8JW|  
arbitrage 套戥；套汇；套利 xyRZ v]K1  
arbitrageur 套戥者；套汇者 usOIbrQ  
arbitrary amount 临时款项 qb$f,E[  
arrangement 措施；安排；协定 zP#%ya:I  
arrears 欠款 q/^&si  
arrears of pay 欠付薪酬 `+EjmY   
arrears of revenue 逾期未收税款；逾期未收的帐项 < c[dpK5c  
articles of association 组织章程；组织细则；组织章程细则 Xw<Nnvz6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pax;#*QcQ  
ascertainment of profit 确定利润 NT L`9b  
"Asia Clear" “亚洲结算系统”