[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 2"~!Pu^.j  
allotment notice 股份配售通知；配股通知 >>rW-&  
allotment of shares 股份分配 H4Ca+;  
allowable 可获宽免；免税的 2*vOo^f  
allowable business loss 可扣除的营业亏损 ?O8NyCeb7  
allowable expenses 可扣税的支出 M E[Wg\  
allowance 免税额；津贴；备抵；准备金 o \@1\#a  
allowance for debts 债项的免税额 KM g`O3_16  
allowance for depreciation by wear and tear 耗损折旧免税额 )pjd*+V  
allowance for funeral expenses 殡殓费的免税额 _J6|ju\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {q~Bss{z  
allowance for repairs and outgoings 修葺及支出方面的免税额 =5b5d  
allowance to debtor 给债务人的津贴 yHurt>
8b[  
alteration of capital 资本更改 <GF)5QB  
alternate trustee 候补受托人 _b<Fz`V  
amalgamation 合并 |A8Ar7)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =$}P'[V  
ambit of charges 征税范围；收费范围 5~<>h~yJ  
amended valuation 经修订的估值 W,`u5gbT  
American Commodities Exchange 美国商品交易所 #]vq <Y  
American Express Bank Limited 美国运通银行 d@b0z$<s  
American Stock Exchange 美国证券交易所 Bz_['7D  
amortization 摊销 82&JYx  
amount due from banks 存放银行同业的款项 'X_iiR8n@p  
amount due from banks abroad 存放海外银行同业的款项 `. /[/z-g  
amount due from holding companies 控股公司欠款 KunK.m  
amount due from local banks 存放本港银行同业的款项 Un]`
Gd]:  
amount due to banks 银行同业的存款 5{zXh  
amount due to banks abroad 海外银行同业的存款 Q nDymVF  
amount due to holding companies 控股公司存款 >a%NC'~rc  
amount due to local banks 本港银行同业的存款 d0>V^cB'?  
amount due to outport banks 外埠银行同业的存款 >B>CV8p6w  
amount for note issue 发行纸币的款额 Bg-C:Ok2'  
amount of bond 担保契据的款额 -DlKFN  
amount of consideration 代价款额  V-}d-Y  
amount of contribution 供款数额 #-'=)l}i1A  
amount of indebtedness 负债款额 owCQ71Q  
amount of principal of the loan 贷款本金额 S6$S% $  
amount of rates chargeable 应征差饷数额 t^Aios~F  
amount of share capital 股本额 h.%VWsAO7  
amount of sums assured 承保款额 #~Lh#@h  
amount of variation 变动幅度 25l
6@7q.  
amount of vote 拨款数额 +%>s\W+?]  
amount payable 应付款额 yH|ucN~k5S  
amount receivable 应收款额 % rdW:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {v+i!a'+  
analysis 分析 jm =E_86_  
ancillary risk 附属风险 ~4U[p 50  
annual account 周年帐目；周年帐目报表；年度决算；年结 oZ& ns!#  
annual accounting date 年结日期 Y`LZ/Tgk  
annual allowance 每年免税额；年积金；年度津贴；年津 F] +t/
 
annual balance 年度余额 9HLn_|yU  
annual disposable income 每年可动用收入 j23OgbI  
annual estimates 周年预算 6ApW+/  
annual fee 年费 r4gkSwy  
annual general meeting 周年大会 H'<9;bD -  
annual growth rate 年增率；每年增长率 }kT;UdIu;  
annual long-term supplement 长期个案每年补助金 1i_~ZzX8  
annual pensionable emolument 可供计算退休金的年薪 @!Il!+^3  
annual report 年报 k!xi (l<C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vROl}s;  
annual return 周年报表；周年申报表；每年报税表格 #v:<\-MjN  
Annual Return Rules 《周年报表规则》 D OkEWqM!  
annual review of consumer prices 每年消费物价回顾 )"m FlS<I  
annual roll-forward basis 逐年延展方式 ~1S7\e7{  
annual salary 年薪 L(PJ9wjkD  
annual statement 年度报表；年度决算表 Q[i;IbY  
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 p[0Ws460  
annuitant 年金受益人 E,xCfS)  
annuity 年金 ]RPv@z:V  
annuity contract 年金合约 6vX+-f  
annuity on human life 人寿年金 9*[!uu  
antecedent debt 先前的债项 7_S+/2}U*  
ante-dated cheque 倒填日期支票 9K#.0  
anticipated expenditure 预期开支 Ki^m&P   
anticipated net profit 预期纯利 ({m["d  
anticipated revenue 预期收入 s$C;31k  
anti-inflation measure 反通货膨胀措施 U@ |{RP  
anti-inflationary stance 反通货膨胀立场 z Rz#0  
apparent deficit 表面赤字 D?}LKs[  
apparent financial solvency 表面偿债能力 To]WCFp6@  
apparent partner 表面合伙人 jS5e"LMIq  
application for personal assessment 个人入息课税申请书 ? Q.Y  
application of fund 资金应用 E-X-LR{CC  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5>j,P   
appointed actuary 委任精算师 IqfR`iAix  
appointed auditor 委任核数师；委任审计师 4-E9a_  
appointed trustee 委任的受托人 Uk S86`.  
appointer 委任人 vD:.1,72  
apportioned pro rata 按比例分摊 -hQ=0h~\B.  
apportionment 分配；分摊 E"#<I*b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  *X*D, VY  
apportionment formula 分摊方程式 0w< iz;30  
apportionment of estate duty 遗产税的分摊 pJ+>qy5  
appraisal 估价；评估 t82Bp[t  
appreciable growth 可观增长 2YuaPq/  
appreciable impact 显着影响 qlPjz*<h"H  
appreciable increase 可观增长 eP&K]#  
appreciation 增值；升值 b7aAP*$  
appreciation against other currencies 相对其他货币升值 `WWf
?g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AW+4Vm_!l  
appreciation tax 增值税 XwX1i!'54  
appropriation 拨款；拨用；拨付 ^nkwT~Bya  
appropriation account 拨款帐目 ,{J2i#g<  
Appropriation Bill 拨款法案 ;f?OT7>kN  
appropriation-in-aid system 补助拨款办法 *:BNLM  
approved assets 核准资产 )lB-D;3[_  
approved basket stock 认可一篮子证券 |8`}yRsQ  
approved budget 核准预算 '!yyg#  
approved charitable donation 认可慈善捐款 XiKv2vwA  
approved charitable institution 认可慈善机构 "N4c>2Q  
approved currency 核准货币；认可货币 N%y%)MI8  
approved estimates 核准预算 w V;y]'  
approved estimates of expenditure 核准开支预算 6XFO@c}d  
approved overseas insurer 核准海外保险人 /Klwh1E  
approved overseas trust company 核准海外信托公司 n0!S;HH-  
approved pooled investment fund 核准汇集投资基金 YlPZa3\  
approved provident fund scheme 认可公积金计划 d`({
z]W;  
approved provision 核准拨款 oWs&W  
approved redeemable share 核准可赎回股份 ZJy D/9y  
approved regional stock 认可地区性证券 lba*&j]w=  
approved retirement scheme 认可退休金计划 CtjjN=5 9  
approved subordinated loan 核准附属贷款 tHJ1MDw'  
arbitrage 套戥；套汇；套利 p7.@ez ;  
arbitrageur 套戥者；套汇者 F b`V.  
arbitrary amount 临时款项 pNVao{::5  
arrangement 措施；安排；协定 fQOaTsyA  
arrears 欠款 o }Tv^>L  
arrears of pay 欠付薪酬 Bfi9%:eG  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?x N8HG4  
articles of association 组织章程；组织细则；组织章程细则 6TfXz2D'J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V X211U.Q  
ascertainment of profit 确定利润 Kz$Ijj  
"Asia Clear" “亚洲结算系统”