[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 e.<$G'  
allotment notice 股份配售通知；配股通知 ,3t('S
E  
allotment of shares 股份分配 S(c,Sinc  
allowable 可获宽免；免税的 tf?u ;n  
allowable business loss 可扣除的营业亏损 .&A S-">Z  
allowable expenses 可扣税的支出 <303PPX^6  
allowance 免税额；津贴；备抵；准备金  G.3qg%  
allowance for debts 债项的免税额 ^;b$`*M1  
allowance for depreciation by wear and tear 耗损折旧免税额 DA_[pR  
allowance for funeral expenses 殡殓费的免税额 4,!S?:7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }2^_Gaj  
allowance for repairs and outgoings 修葺及支出方面的免税额 {jX h/`  
allowance to debtor 给债务人的津贴 o!`.LL%  
alteration of capital 资本更改 CF`tNA3fxm  
alternate trustee 候补受托人 b{C3r3B8  
amalgamation 合并 n1n1}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >g]S"ku|  
ambit of charges 征税范围；收费范围 >bia FK>t  
amended valuation 经修订的估值 \>8"r,hG|  
American Commodities Exchange 美国商品交易所 0Dj<-n{9  
American Express Bank Limited 美国运通银行 W2VH?-Gw  
American Stock Exchange 美国证券交易所 2},|RQETy  
amortization 摊销 W_NQi  
amount due from banks 存放银行同业的款项 Q7X6OFl?  
amount due from banks abroad 存放海外银行同业的款项 ^FJ=/#@T  
amount due from holding companies 控股公司欠款 E>tlY&0[$  
amount due from local banks 存放本港银行同业的款项 )&"l3*x  
amount due to banks 银行同业的存款 h2 2-vX  
amount due to banks abroad 海外银行同业的存款 k#8,:B2  
amount due to holding companies 控股公司存款 FqOV/B /z2  
amount due to local banks 本港银行同业的存款 5eI3a!E]O  
amount due to outport banks 外埠银行同业的存款 qm
-G=EX  
amount for note issue 发行纸币的款额  o*2TH2  
amount of bond 担保契据的款额 aHosu=NK  
amount of consideration 代价款额 `p@YV(  
amount of contribution 供款数额 VjbRjn5LI  
amount of indebtedness 负债款额 _ECWSfZ  
amount of principal of the loan 贷款本金额
lHBk&UN'  
amount of rates chargeable 应征差饷数额 =@U~sl[  
amount of share capital 股本额 )GDP?Nc<Ik  
amount of sums assured 承保款额 eeX^zaKl]  
amount of variation 变动幅度 x:W nF62  
amount of vote 拨款数额 (|_1ku3!  
amount payable 应付款额 uXiAN#1  
amount receivable 应收款额 \IL/?J 5d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8=rD'*  
analysis 分析 :-B,Q3d  
ancillary risk 附属风险 3fJGJW!zu  
annual account 周年帐目；周年帐目报表；年度决算；年结 7mipj] 
 
annual accounting date 年结日期 v\>!J?  
annual allowance 每年免税额；年积金；年度津贴；年津 h:iK;  
annual balance 年度余额 29DYL  
annual disposable income 每年可动用收入 
bmT_tNz  
annual estimates 周年预算 $Q,Fr; B  
annual fee 年费 6eSc
`t&  
annual general meeting 周年大会 rPoPs@CBD  
annual growth rate 年增率；每年增长率 gP
O,Z  
annual long-term supplement 长期个案每年补助金 \F;V69'  
annual pensionable emolument 可供计算退休金的年薪 .4c*  _$  
annual report 年报 1 "'t5?XW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GAONgz|ZI  
annual return 周年报表；周年申报表；每年报税表格 pi)7R:i  
Annual Return Rules 《周年报表规则》 7iCH$}  
annual review of consumer prices 每年消费物价回顾 @= f2\hU  
annual roll-forward basis 逐年延展方式 %|L+~=  
annual salary 年薪 iR;Sd >)  
annual statement 年度报表；年度决算表 4LqJ4jo  
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 x8i;
uH\8  
annuitant 年金受益人 zr~hGhfq  
annuity 年金 %~`8F\Hiu  
annuity contract 年金合约 tz&'!n}  
annuity on human life 人寿年金 S(kj"t*3  
antecedent debt 先前的债项 Y! e  
ante-dated cheque 倒填日期支票 +}H2|vP  
anticipated expenditure 预期开支 p=m)lR9  
anticipated net profit 预期纯利 QXZjsa_|  
anticipated revenue 预期收入 CL{R.OA  
anti-inflation measure 反通货膨胀措施 qgd#BJ=  
anti-inflationary stance 反通货膨胀立场 1&A@Zo5|  
apparent deficit 表面赤字 tZlz0BY!  
apparent financial solvency 表面偿债能力 pI2
g\cH>  
apparent partner 表面合伙人 '\qd{mM\r  
application for personal assessment 个人入息课税申请书 dI'cZt~n  
application of fund 资金应用 %N 8/g]`7  
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 .#zmX\a  
appointed actuary 委任精算师 <rd7<@>5D  
appointed auditor 委任核数师；委任审计师 fC>3{@h}*  
appointed trustee 委任的受托人 /fCj;8T3o  
appointer 委任人 J( +I`  
apportioned pro rata 按比例分摊 jE!<]   
apportionment 分配；分摊 e;KZTH;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >[TB8  
apportionment formula 分摊方程式 tFLdBv!=:^  
apportionment of estate duty 遗产税的分摊 t]?u<KD<  
appraisal 估价；评估 ft oz0Vb  
appreciable growth 可观增长 a nK7j2  
appreciable impact 显着影响 B0Ql1x#x  
appreciable increase 可观增长 dIiQ^M  
appreciation 增值；升值 "Sp+Q&2U  
appreciation against other currencies 相对其他货币升值 .a._WZF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qhlgu
!  
appreciation tax 增值税 JBa( O-T  
appropriation 拨款；拨用；拨付 6x%uWZa'  
appropriation account 拨款帐目 u
/?s_OR  
Appropriation Bill 拨款法案 2Qg.b-C  
appropriation-in-aid system 补助拨款办法 ,c#IxB/0  
approved assets 核准资产 d<mj=V@bd  
approved basket stock 认可一篮子证券 rblEyCR  
approved budget 核准预算 '51DdT
U  
approved charitable donation 认可慈善捐款 D<9FSxl6  
approved charitable institution 认可慈善机构 jUjgxP*7m  
approved currency 核准货币；认可货币 <eRE;8C-  
approved estimates 核准预算 *B"p:F7J|  
approved estimates of expenditure 核准开支预算 v;.7-9c*  
approved overseas insurer 核准海外保险人 nbM[?=WS  
approved overseas trust company 核准海外信托公司 &oJ=   
approved pooled investment fund 核准汇集投资基金 $_s"16s  
approved provident fund scheme 认可公积金计划 \Z0-o&;w  
approved provision 核准拨款 r )8[LN-  
approved redeemable share 核准可赎回股份 uJ jm50R<  
approved regional stock 认可地区性证券 k.nq,  
approved retirement scheme 认可退休金计划 7 \*_/[
B  
approved subordinated loan 核准附属贷款 (S/f!Dk&3  
arbitrage 套戥；套汇；套利 Q]WjW'Ry\  
arbitrageur 套戥者；套汇者 FoY_5/  
arbitrary amount 临时款项 ]i'hCa $$  
arrangement 措施；安排；协定 \6A-eWIQif  
arrears 欠款 Zcq'u jU  
arrears of pay 欠付薪酬 4QbDDvRQ^  
arrears of revenue 逾期未收税款；逾期未收的帐项 *nUD6(@g  
articles of association 组织章程；组织细则；组织章程细则 }3sj{:z{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 le%&r  
ascertainment of profit 确定利润 0ut/ ')[  
"Asia Clear" “亚洲结算系统”