[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 v~cW:I  
allotment notice 股份配售通知；配股通知 {$:13AnK  
allotment of shares 股份分配 B"zg85 e  
allowable 可获宽免；免税的 =F[,-B~  
allowable business loss 可扣除的营业亏损 2`U&,,-Mf  
allowable expenses 可扣税的支出 13kb~'+&r  
allowance 免税额；津贴；备抵；准备金 d$~b`  
allowance for debts 债项的免税额 PQ1NQy8  
allowance for depreciation by wear and tear 耗损折旧免税额 5g2+Ar(  
allowance for funeral expenses 殡殓费的免税额 <Pt\)"JA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {*$J&{6V  
allowance for repairs and outgoings 修葺及支出方面的免税额 p&l: 937  
allowance to debtor 给债务人的津贴 !`=?<Fl  
alteration of capital 资本更改 OSIp  
alternate trustee 候补受托人 ?R:Hj=.  
amalgamation 合并 K3D $ hb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2U{RA's  
ambit of charges 征税范围；收费范围 2`m_"y  
amended valuation 经修订的估值 {Dq51  
American Commodities Exchange 美国商品交易所 ..TjEBp  
American Express Bank Limited 美国运通银行 += ~}PF  
American Stock Exchange 美国证券交易所 N<(`+?  
amortization 摊销 8E%*o  
amount due from banks 存放银行同业的款项 ,peE'   
amount due from banks abroad 存放海外银行同业的款项 #[y
l;1)  
amount due from holding companies 控股公司欠款 K(<P" g(  
amount due from local banks 存放本港银行同业的款项 NmF2E+'  
amount due to banks 银行同业的存款 Sxu v}y\  
amount due to banks abroad 海外银行同业的存款 6D(m8  
amount due to holding companies 控股公司存款 |c/rHEZ  
amount due to local banks 本港银行同业的存款 Nq6CvDXi  
amount due to outport banks 外埠银行同业的存款 7Z3qaXPH  
amount for note issue 发行纸币的款额 iUBni&B  
amount of bond 担保契据的款额 e'&{KD,-T  
amount of consideration 代价款额 %BLKB%5  
amount of contribution 供款数额 >GUTno$J  
amount of indebtedness 负债款额 =o
DrN7`,B  
amount of principal of the loan 贷款本金额 [1CxMk~"[  
amount of rates chargeable 应征差饷数额 ;f~'7RKy!G  
amount of share capital 股本额 b;l%1x9r  
amount of sums assured 承保款额 qJj5J;k  
amount of variation 变动幅度 h--bN*}H2  
amount of vote 拨款数额 # t Ki6u  
amount payable 应付款额 X5[sw;rk  
amount receivable 应收款额 z\ pT+9&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c'R|Wyf  
analysis 分析 m 0PF"(  
ancillary risk 附属风险 `<~P>  
annual account 周年帐目；周年帐目报表；年度决算；年结 b] V=wZ o  
annual accounting date 年结日期 3)\qts5  
annual allowance 每年免税额；年积金；年度津贴；年津 )&-E@% \  
annual balance 年度余额 mJ7kOQ-.$  
annual disposable income 每年可动用收入 Y))sk-  
annual estimates 周年预算 S:QEHd_C  
annual fee 年费 Z4' v  
annual general meeting 周年大会 C\D4C]/8  
annual growth rate 年增率；每年增长率 I5?LD=tt  
annual long-term supplement 长期个案每年补助金 (5&"Y?#o,  
annual pensionable emolument 可供计算退休金的年薪 b@hoH)<9E  
annual report 年报 u*`GIRfWT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6suc:rp";  
annual return 周年报表；周年申报表；每年报税表格 xpwzzO*U  
Annual Return Rules 《周年报表规则》 9k &$bC+Q  
annual review of consumer prices 每年消费物价回顾 Y;>'~V#R  
annual roll-forward basis 逐年延展方式 ?]N&H90^5  
annual salary 年薪 @oNrR$7  
annual statement 年度报表；年度决算表 %xz02$k  
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 c3dZ1v  
annuitant 年金受益人 &KWh5S@w  
annuity 年金 U+ =q_ <  
annuity contract 年金合约 6I0MJpLW  
annuity on human life 人寿年金 l/LUwDI{  
antecedent debt 先前的债项 ^(:Rbsl  
ante-dated cheque 倒填日期支票 $h9!"f[|j  
anticipated expenditure 预期开支 zu%pr 95U  
anticipated net profit 预期纯利 CuNHDYQ&3  
anticipated revenue 预期收入 b}*hodzF  
anti-inflation measure 反通货膨胀措施 ps{(UYM=b  
anti-inflationary stance 反通货膨胀立场 eS
U8/9B  
apparent deficit 表面赤字 V-3]h ba,  
apparent financial solvency 表面偿债能力 WAbhBA  
apparent partner 表面合伙人 ,P+&-}gn9  
application for personal assessment 个人入息课税申请书 5hMiCod  
application of fund 资金应用 u 36;;z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <n{9pZ5.  
appointed actuary 委任精算师 /o2eKx  
appointed auditor 委任核数师；委任审计师 NYeg,{q  
appointed trustee 委任的受托人 oP6G2@3P/  
appointer 委任人 RJSgts "F  
apportioned pro rata 按比例分摊 t {}1f  
apportionment 分配；分摊 QR)eJ5<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]\U'_G2]  
apportionment formula 分摊方程式 [tN/}_]  
apportionment of estate duty 遗产税的分摊 l-rnDl  
appraisal 估价；评估 qDW/8b\^  
appreciable growth 可观增长 d?n~9_9e  
appreciable impact 显着影响 V*~5*OwB  
appreciable increase 可观增长 >smaR^m  
appreciation 增值；升值 Jo@9f(hq  
appreciation against other currencies 相对其他货币升值 1Rh&04O>VL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j>iM(8`t1  
appreciation tax 增值税 xT/&'$@{)  
appropriation 拨款；拨用；拨付 +#no$m.bH  
appropriation account 拨款帐目 K0]Wb=v  
Appropriation Bill 拨款法案 BJ5#!I%h  
appropriation-in-aid system 补助拨款办法  ^8iy(  
approved assets 核准资产 ZSNg^)cN  
approved basket stock 认可一篮子证券 q'q{M-U<  
approved budget 核准预算 rgCId@R  
approved charitable donation 认可慈善捐款 uu>g(q?4II  
approved charitable institution 认可慈善机构 `*a,8M%  
approved currency 核准货币；认可货币 ^BZdR<;  
approved estimates 核准预算 iu'yB  
approved estimates of expenditure 核准开支预算 LFC k
6 R  
approved overseas insurer 核准海外保险人 92i#It}-/  
approved overseas trust company 核准海外信托公司 {`LV{!  
approved pooled investment fund 核准汇集投资基金 y ~fy0P:T  
approved provident fund scheme 认可公积金计划 7o<RvM  
approved provision 核准拨款 I(.XK ucU  
approved redeemable share 核准可赎回股份 yT4|eHl  
approved regional stock 认可地区性证券 -]e@cevy  
approved retirement scheme 认可退休金计划 ! [ X<
>  
approved subordinated loan 核准附属贷款 oaHBz_pg  
arbitrage 套戥；套汇；套利 RUEUn  
arbitrageur 套戥者；套汇者 62"ND+D4  
arbitrary amount 临时款项 k8TMdWW  
arrangement 措施；安排；协定 B06/mKZ7  
arrears 欠款 A{QS+fa/  
arrears of pay 欠付薪酬 ":Q^/;D}U  
arrears of revenue 逾期未收税款；逾期未收的帐项 o,-@vp  
articles of association 组织章程；组织细则；组织章程细则 ZD/!C9:&.0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |Bid(`t.  
ascertainment of profit 确定利润 seq$]  
"Asia Clear" “亚洲结算系统”