[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 @JJ,$?  
allotment notice 股份配售通知；配股通知 qm RdO R  
allotment of shares 股份分配 W(jXOgs+_  
allowable 可获宽免；免税的 ,/{(8hn  
allowable business loss 可扣除的营业亏损 5=< y%VF  
allowable expenses 可扣税的支出 @t
v3\eD  
allowance 免税额；津贴；备抵；准备金 b{T". @b  
allowance for debts 债项的免税额 PL+r*M%ll  
allowance for depreciation by wear and tear 耗损折旧免税额 c6 O1Z\M@\  
allowance for funeral expenses 殡殓费的免税额 50MdZ;R-3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K)NB{8 _  
allowance for repairs and outgoings 修葺及支出方面的免税额 _H[LUl9  
allowance to debtor 给债务人的津贴 0 #*M'C#  
alteration of capital 资本更改 <'s_3AC  
alternate trustee 候补受托人 Djv0]Sm^!  
amalgamation 合并 nR%ASUx:Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;F>$\"aG  
ambit of charges 征税范围；收费范围 "ecG\}R=  
amended valuation 经修订的估值 UO3Q
wZ4j;  
American Commodities Exchange 美国商品交易所 <*D{uMw  
American Express Bank Limited 美国运通银行 h7],
/? s  
American Stock Exchange 美国证券交易所 ~Sq !P  
amortization 摊销 kjCXP  
amount due from banks 存放银行同业的款项 |>w>}w`~  
amount due from banks abroad 存放海外银行同业的款项 05$;7xnf(  
amount due from holding companies 控股公司欠款 &x~&]  
amount due from local banks 存放本港银行同业的款项 Vz=ByyC  
amount due to banks 银行同业的存款 |jh&a+4W  
amount due to banks abroad 海外银行同业的存款 $U3|.4  
amount due to holding companies 控股公司存款 vTrjhTa\  
amount due to local banks 本港银行同业的存款 M5$YFGGR  
amount due to outport banks 外埠银行同业的存款 [VvTR#^  
amount for note issue 发行纸币的款额 PwF 1Pr`r  
amount of bond 担保契据的款额 ~3]ZN'b\  
amount of consideration 代价款额 N0Y$QWr_$  
amount of contribution 供款数额 px|y_.DB2x  
amount of indebtedness 负债款额 d4y?2p ?3  
amount of principal of the loan 贷款本金额 U)v['5%  
amount of rates chargeable 应征差饷数额 e_eNtVq  
amount of share capital 股本额 fY)Dx c&ue  
amount of sums assured 承保款额 X<pg^Y0  
amount of variation 变动幅度 kzMul<>sl  
amount of vote 拨款数额 :0G_n\  
amount payable 应付款额 {VBn@^'s  
amount receivable 应收款额 N)F&c!anh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KyQO>g{R  
analysis 分析 Vjv~RNGF  
ancillary risk 附属风险 5m.{ayE  
annual account 周年帐目；周年帐目报表；年度决算；年结 1iS]n;xcl/  
annual accounting date 年结日期 j41)X'MgJ  
annual allowance 每年免税额；年积金；年度津贴；年津 $P=B66t ^  
annual balance 年度余额 M%*D}s-QE  
annual disposable income 每年可动用收入 B=0U^wL  
annual estimates 周年预算 J[Ckz]  
annual fee 年费 <>gX'te  
annual general meeting 周年大会 |rjHH<  
annual growth rate 年增率；每年增长率 R`IFKmA EJ  
annual long-term supplement 长期个案每年补助金 z
%lu%  
annual pensionable emolument 可供计算退休金的年薪 ySfot`LQ  
annual report 年报 2kP 0//  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S5Hb9m&&  
annual return 周年报表；周年申报表；每年报税表格 c"nowbf  
Annual Return Rules 《周年报表规则》 Qs38VlR_m  
annual review of consumer prices 每年消费物价回顾 3K8#,TK3  
annual roll-forward basis 逐年延展方式 +"sjkdum1  
annual salary 年薪 2sezZeMV  
annual statement 年度报表；年度决算表 6Kl%|VrJs  
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 'H19@b5rx  
annuitant 年金受益人 xj6@85^  
annuity 年金 O\3 Lx  
annuity contract 年金合约 Dd:TFZo  
annuity on human life 人寿年金 M
2pe*z  
antecedent debt 先前的债项 :i{Svb*_'  
ante-dated cheque 倒填日期支票 -<g&U*/E  
anticipated expenditure 预期开支 GnX+.uQL|  
anticipated net profit 预期纯利 w^AY= Fc  
anticipated revenue 预期收入 d4#CZv[g/  
anti-inflation measure 反通货膨胀措施 JAQ y  
anti-inflationary stance 反通货膨胀立场 q=EHB5!q  
apparent deficit 表面赤字 & bKl(,  
apparent financial solvency 表面偿债能力 3/aK#TjK  
apparent partner 表面合伙人 w5C$39e\G  
application for personal assessment 个人入息课税申请书 ?%|w?Fdx-  
application of fund 资金应用 @r.w+E=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (6y[,lYH  
appointed actuary 委任精算师 }@)r\t4m  
appointed auditor 委任核数师；委任审计师 cuw 7P  
appointed trustee 委任的受托人 b7^Db6qu  
appointer 委任人 <Ny DrO"C3  
apportioned pro rata 按比例分摊 ^"\3dfzKM  
apportionment 分配；分摊 kFRl+,bi~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d@0p<at>~  
apportionment formula 分摊方程式 f3>L/9[[<P  
apportionment of estate duty 遗产税的分摊 3jI rB%  
appraisal 估价；评估 "jUM}@q5  
appreciable growth 可观增长 ;u(#-C2^{l  
appreciable impact 显着影响 7R4t%^F  
appreciable increase 可观增长 EbfE/_I  
appreciation 增值；升值 `{Jo>L.  
appreciation against other currencies 相对其他货币升值 .jXD0~N8q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rexNsKRK_  
appreciation tax 增值税 r_x|2 AoO  
appropriation 拨款；拨用；拨付 s|`ZV^R  
appropriation account 拨款帐目 iL$~d@AEn  
Appropriation Bill 拨款法案 /e:kBjysJ  
appropriation-in-aid system 补助拨款办法 D2y[?RG  
approved assets 核准资产 bQvh Ba?  
approved basket stock 认可一篮子证券 A2 r\=for  
approved budget 核准预算 hZ[(Ik]*Zd  
approved charitable donation 认可慈善捐款 _.{I1*6Y2  
approved charitable institution 认可慈善机构 cIS?EW]S%X  
approved currency 核准货币；认可货币 L0Ycf|[s,  
approved estimates 核准预算 8v ZY+Q >  
approved estimates of expenditure 核准开支预算 baO'FyCs9&  
approved overseas insurer 核准海外保险人 #Q]^9/;|4n  
approved overseas trust company 核准海外信托公司
G<$N*3  
approved pooled investment fund 核准汇集投资基金 6CV9ewr  
approved provident fund scheme 认可公积金计划 KLBX2H2^0  
approved provision 核准拨款 +%~/~1  
approved redeemable share 核准可赎回股份 ]aMeMhe-  
approved regional stock 认可地区性证券 W
>o>Y$H  
approved retirement scheme 认可退休金计划 *U mWcFoF  
approved subordinated loan 核准附属贷款 (a9>gLI0  
arbitrage 套戥；套汇；套利 6Mj
(B*c  
arbitrageur 套戥者；套汇者 \C}_l+nY  
arbitrary amount 临时款项 lVYrP|#  
arrangement 措施；安排；协定 d7]~t |  
arrears 欠款 m<e_Z~^G  
arrears of pay 欠付薪酬 %K[ u  
arrears of revenue 逾期未收税款；逾期未收的帐项 `3e>JIl"0  
articles of association 组织章程；组织细则；组织章程细则 PB(q9gf"1}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k9_c<TSzu  
ascertainment of profit 确定利润 -<{;.~nI.  
"Asia Clear" “亚洲结算系统”