[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 O3H~|R+^  
allotment notice 股份配售通知；配股通知 ]xJ5}/  
allotment of shares 股份分配 3aMfZa<=  
allowable 可获宽免；免税的 +n#kpi'T  
allowable business loss 可扣除的营业亏损 mc{gcZIm  
allowable expenses 可扣税的支出 qIm?F>>@  
allowance 免税额；津贴；备抵；准备金 XQI.z7F  
allowance for debts 债项的免税额 JY$B%R4;]  
allowance for depreciation by wear and tear 耗损折旧免税额 /{|<3CEe  
allowance for funeral expenses 殡殓费的免税额 R4xoc;b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \?n4d#=$o  
allowance for repairs and outgoings 修葺及支出方面的免税额 J$Huzs#  
allowance to debtor 给债务人的津贴 y]1:IJL2;  
alteration of capital 资本更改 CHeU`!:  
alternate trustee 候补受托人 vkFfHzR$  
amalgamation 合并 Z^P]-CB|6A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AGxtmBB;  
ambit of charges 征税范围；收费范围 DyZe+,g;S  
amended valuation 经修订的估值 /]0-|Kg+R  
American Commodities Exchange 美国商品交易所 kzZdYiC  
American Express Bank Limited 美国运通银行 *{3&?pxx  
American Stock Exchange 美国证券交易所 oH;0_!  
amortization 摊销 m@Ziif-A  
amount due from banks 存放银行同业的款项 (``EBEn  
amount due from banks abroad 存放海外银行同业的款项 >0#WkmRY  
amount due from holding companies 控股公司欠款 l| /tKW  
amount due from local banks 存放本港银行同业的款项 d
[h2Y/AR  
amount due to banks 银行同业的存款 #X~{p4Lr  
amount due to banks abroad 海外银行同业的存款 :g1C,M~  
amount due to holding companies 控股公司存款 q(tdBd'o6  
amount due to local banks 本港银行同业的存款 M$|r8%z1  
amount due to outport banks 外埠银行同业的存款 -Oj}PGj$e\  
amount for note issue 发行纸币的款额 '%JIc~LJ  
amount of bond 担保契据的款额 OyU[(  
amount of consideration 代价款额 fpj,~+  
amount of contribution 供款数额 DA> _9o/l  
amount of indebtedness 负债款额 aD 33! :y  
amount of principal of the loan 贷款本金额 R-lB.9e#M  
amount of rates chargeable 应征差饷数额 ZS\jbii8  
amount of share capital 股本额 f 7g?{M  
amount of sums assured 承保款额 MS`wd  
amount of variation 变动幅度 d%IM`S;fh  
amount of vote 拨款数额 mkJC*45  
amount payable 应付款额 B,`B!rU  
amount receivable 应收款额 B/P E{ /  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P!;%DI!<b  
analysis 分析 z(-j%?  
ancillary risk 附属风险 D%tcYI(  
annual account 周年帐目；周年帐目报表；年度决算；年结 "rV-D1Dki  
annual accounting date 年结日期 2(_+PQ6C=  
annual allowance 每年免税额；年积金；年度津贴；年津 XYBvM]  
annual balance 年度余额 n|G x29E  
annual disposable income 每年可动用收入 fc}G6P;3{  
annual estimates 周年预算 D1Yc_  
annual fee 年费 6EHYIN^D  
annual general meeting 周年大会 MMyVm"w  
annual growth rate 年增率；每年增长率 }Mh@%2$  
annual long-term supplement 长期个案每年补助金 K^H{B& b8  
annual pensionable emolument 可供计算退休金的年薪 (A\X+S(  
annual report 年报 P>*B{fi^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a4zq`n|3U  
annual return 周年报表；周年申报表；每年报税表格 dNQR<v\IL  
Annual Return Rules 《周年报表规则》 9qhX\, h  
annual review of consumer prices 每年消费物价回顾 <W,M?r+  
annual roll-forward basis 逐年延展方式 $L~?!u&N  
annual salary 年薪 jm|x=s3}h  
annual statement 年度报表；年度决算表 u@(z(P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i_ha^mq3  
annuitant 年金受益人 ^/K]id7 2  
annuity 年金 z#$>f*b  
annuity contract 年金合约 'qhi 8=*  
annuity on human life 人寿年金 4$j7DJ8d
j  
antecedent debt 先前的债项 5xHP5+&  
ante-dated cheque 倒填日期支票 `y1nex-0  
anticipated expenditure 预期开支 RmR-uQU-c  
anticipated net profit 预期纯利 Bz&6kRPv  
anticipated revenue 预期收入 X(sN+7DOV  
anti-inflation measure 反通货膨胀措施 pzkl;"gK  
anti-inflationary stance 反通货膨胀立场 Z6.0X{6nA  
apparent deficit 表面赤字 7Wd}H Z  
apparent financial solvency 表面偿债能力 A Th<=1  
apparent partner 表面合伙人 K>!+5A$6i  
application for personal assessment 个人入息课税申请书 F&ud|X=m  
application of fund 资金应用 qDMVZb-(#  
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 #:^aE|s  
appointed actuary 委任精算师 In[!g  
appointed auditor 委任核数师；委任审计师 ]Wc:9Zb  
appointed trustee 委任的受托人 @X_<y  
appointer 委任人 {8!\aYI  
apportioned pro rata 按比例分摊 tWBfIHiha  
apportionment 分配；分摊 B=4xZJPy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k&|#(1CFY  
apportionment formula 分摊方程式 aP#nK  
apportionment of estate duty 遗产税的分摊 AW;ncx;  
appraisal 估价；评估 3Pj#k|(f[0  
appreciable growth 可观增长 M_<? <>|  
appreciable impact 显着影响 cip"
9|"  
appreciable increase 可观增长 'Y6x!i2  
appreciation 增值；升值 ,YEwz3$5u  
appreciation against other currencies 相对其他货币升值 NuL.l__W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G*oqhep  
appreciation tax 增值税 f WUFCbSU  
appropriation 拨款；拨用；拨付 ;
9WS#>o  
appropriation account 拨款帐目 EAPLe{qw:q  
Appropriation Bill 拨款法案 N ,8^AUJ3&  
appropriation-in-aid system 补助拨款办法 #@quuiYq  
approved assets 核准资产 B)5QI  
approved basket stock 认可一篮子证券 !>n^ ;u  
approved budget 核准预算 Ng1{NI+S  
approved charitable donation 认可慈善捐款 u$vA9g4  
approved charitable institution 认可慈善机构 DdI V~CxD  
approved currency 核准货币；认可货币 DlD;rL=  
approved estimates 核准预算 T-;|E^  
approved estimates of expenditure 核准开支预算 O]|T !  
approved overseas insurer 核准海外保险人 a9+l:c@  
approved overseas trust company 核准海外信托公司 lk<}`#(g  
approved pooled investment fund 核准汇集投资基金 G _5uO58  
approved provident fund scheme 认可公积金计划 | Ns-l (l  
approved provision 核准拨款 /t4#-vz  
approved redeemable share 核准可赎回股份 ZxDh94w/  
approved regional stock 认可地区性证券 h(<2{%j  
approved retirement scheme 认可退休金计划 lhp.zl  
approved subordinated loan 核准附属贷款 V|vKYEFry  
arbitrage 套戥；套汇；套利 +*'^T)sj/  
arbitrageur 套戥者；套汇者 vVA)x~^  
arbitrary amount 临时款项 qHU=X"rn  
arrangement 措施；安排；协定 \$Jz26 -n  
arrears 欠款 2^V/>|W>w  
arrears of pay 欠付薪酬 EG7.FjnVu  
arrears of revenue 逾期未收税款；逾期未收的帐项 ['`Vg=O.{  
articles of association 组织章程；组织细则；组织章程细则 ,MmX(O0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 SU8vz/\%y  
ascertainment of profit 确定利润 i_[nW  
"Asia Clear" “亚洲结算系统”