[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 ABE EJQ  
allotment notice 股份配售通知；配股通知 )`=N+k]  
allotment of shares 股份分配 >iJxq6!  
allowable 可获宽免；免税的 7DW-brd   
allowable business loss 可扣除的营业亏损 9<Zm}PE32  
allowable expenses 可扣税的支出 M/[9ZgDc  
allowance 免税额；津贴；备抵；准备金 O[ans_8  
allowance for debts 债项的免税额 uxrNkZia  
allowance for depreciation by wear and tear 耗损折旧免税额 T~>&m~} +  
allowance for funeral expenses 殡殓费的免税额 ?#5)TAW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \ }-v
 
allowance for repairs and outgoings 修葺及支出方面的免税额 v&^N+>p  
allowance to debtor 给债务人的津贴 TDtHRhq7  
alteration of capital 资本更改 $~EY:  
alternate trustee 候补受托人 L8;`*H  
amalgamation 合并 (yu0iXZY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c1]\.s  
ambit of charges 征税范围；收费范围 X bV?=   
amended valuation 经修订的估值 [xs`Pi  
American Commodities Exchange 美国商品交易所 B*Q.EKD8s  
American Express Bank Limited 美国运通银行 @S012} xH  
American Stock Exchange 美国证券交易所 Erl@]P4  
amortization 摊销 a 8jG')zg  
amount due from banks 存放银行同业的款项 %MfT5*||f  
amount due from banks abroad 存放海外银行同业的款项 wRWKem=  
amount due from holding companies 控股公司欠款 "MT{t><  
amount due from local banks 存放本港银行同业的款项 BW)t2kR&  
amount due to banks 银行同业的存款 Yh%  
amount due to banks abroad 海外银行同业的存款 $L"-JNS  
amount due to holding companies 控股公司存款 v2#qs*sW8  
amount due to local banks 本港银行同业的存款 atFu KYI  
amount due to outport banks 外埠银行同业的存款 "%t !+E>nr  
amount for note issue 发行纸币的款额 /Hc0~D4|x  
amount of bond 担保契据的款额 nYY'hjZ  
amount of consideration 代价款额 7"_gX  
amount of contribution 供款数额 6dCqS  
amount of indebtedness 负债款额 !P)7t`X  
amount of principal of the loan 贷款本金额 LD5E  
amount of rates chargeable 应征差饷数额 6~+?DIc  
amount of share capital 股本额 9;c]_zt  
amount of sums assured 承保款额 *!( ?=9[  
amount of variation 变动幅度 iQaFR@  
amount of vote 拨款数额 X?"Ro`S  
amount payable 应付款额 r(=3yd/G$  
amount receivable 应收款额 qoD M!~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hmd,g>J:<  
analysis 分析 jdDcmR  
ancillary risk 附属风险 UUql"$q
 
annual account 周年帐目；周年帐目报表；年度决算；年结 +%RXV~  
annual accounting date 年结日期 @*LESN>T@t  
annual allowance 每年免税额；年积金；年度津贴；年津 KWV{wW=-  
annual balance 年度余额 }%-`CJ,  
annual disposable income 每年可动用收入 &-Zg0T&tZ  
annual estimates 周年预算 ~&IL>2-B  
annual fee 年费 o;:a6D`   
annual general meeting 周年大会 ph1veD<ZZ  
annual growth rate 年增率；每年增长率 seH#v  
annual long-term supplement 长期个案每年补助金 ?+#E&F  
annual pensionable emolument 可供计算退休金的年薪 cE=v566  
annual report 年报 K31rt-IIt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mk~Lkwl  
annual return 周年报表；周年申报表；每年报税表格 k4-C*Gx$h  
Annual Return Rules 《周年报表规则》 C>7k|;BvF  
annual review of consumer prices 每年消费物价回顾 mE]W#?   
annual roll-forward basis 逐年延展方式 =M9Od7\J  
annual salary 年薪 U`"nX)$  
annual statement 年度报表；年度决算表 T%F8=kb-9  
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>p=nLK  
annuitant 年金受益人 = %7:[#n  
annuity 年金 3'6
>zp  
annuity contract 年金合约 (5N&b h`E  
annuity on human life 人寿年金 \bb,gRfP  
antecedent debt 先前的债项 ]urcA,a  
ante-dated cheque 倒填日期支票 CLD*\)QD\  
anticipated expenditure 预期开支 F3a"SKMW  
anticipated net profit 预期纯利 (sn|`k3I  
anticipated revenue 预期收入 V9m1n=r  
anti-inflation measure 反通货膨胀措施 ^\\cGJ&8c  
anti-inflationary stance 反通货膨胀立场 >b/0i$8  
apparent deficit 表面赤字 [H)p#x  
apparent financial solvency 表面偿债能力 18!0Hl>  
apparent partner 表面合伙人 z|yC[Ota  
application for personal assessment 个人入息课税申请书 D058=}^HE  
application of fund 资金应用 T ~t%3G  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o0Hh&:6!M  
appointed actuary 委任精算师 P>k S$U)  
appointed auditor 委任核数师；委任审计师 #,qikKjt2  
appointed trustee 委任的受托人 T,gMc  
appointer 委任人 ^IM;D)X&:  
apportioned pro rata 按比例分摊 &e%y|{Y  
apportionment 分配；分摊 1}!f.cWV(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y#Ch /Jg?|  
apportionment formula 分摊方程式 y?aOk-TaRA  
apportionment of estate duty 遗产税的分摊 Y
KUs>tQ!  
appraisal 估价；评估 Ph.$]yQCc]  
appreciable growth 可观增长 ?P`]^#  
appreciable impact 显着影响 ZWVcCa3  
appreciable increase 可观增长 !=0N38wA  
appreciation 增值；升值 w >rglm&  
appreciation against other currencies 相对其他货币升值 <  v_?}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e$tKKcj0T  
appreciation tax 增值税 G#CWl),=  
appropriation 拨款；拨用；拨付 } `  
appropriation account 拨款帐目 t/S~CIA  
Appropriation Bill 拨款法案 Z!|nc.
  
appropriation-in-aid system 补助拨款办法 T.W/S0#j3  
approved assets 核准资产 +2W# =G  
approved basket stock 认可一篮子证券 F1|4([-<]  
approved budget 核准预算 ">voi$Kzey  
approved charitable donation 认可慈善捐款 )CXJRo`j0  
approved charitable institution 认可慈善机构 JT<Ia  
approved currency 核准货币；认可货币 3QS"n. d  
approved estimates 核准预算 
m(Bv}9  
approved estimates of expenditure 核准开支预算 J/wot,j^  
approved overseas insurer 核准海外保险人 1rE
hL  
approved overseas trust company 核准海外信托公司 1p9f& w  
approved pooled investment fund 核准汇集投资基金 NCSb`SC:  
approved provident fund scheme 认可公积金计划 K#F~$k|
1B  
approved provision 核准拨款 0/(YH  
approved redeemable share 核准可赎回股份 8X*6i-j5E  
approved regional stock 认可地区性证券 Vv=d *  
approved retirement scheme 认可退休金计划 1/w['d4l!  
approved subordinated loan 核准附属贷款 kRE^G*?  
arbitrage 套戥；套汇；套利 xb_35'$M  
arbitrageur 套戥者；套汇者 v =SC*  
arbitrary amount 临时款项 8 s:sMU:Q  
arrangement 措施；安排；协定 +5)
;"71  
arrears 欠款 0
R*  
arrears of pay 欠付薪酬 HPwmi[  
arrears of revenue 逾期未收税款；逾期未收的帐项 l!q i:H<=1  
articles of association 组织章程；组织细则；组织章程细则 :fpYraBM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WZ~rsSZSV  
ascertainment of profit 确定利润 6eK18*j%H  
"Asia Clear" “亚洲结算系统”