[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 T|{1,wP  
allotment notice 股份配售通知；配股通知 RzOs,  
allotment of shares 股份分配 *h `P+_Q7  
allowable 可获宽免；免税的 1JFCYJy  
allowable business loss 可扣除的营业亏损 dV( "g],  
allowable expenses 可扣税的支出 ky^p\dMh  
allowance 免税额；津贴；备抵；准备金 #9a
\Ab  
allowance for debts 债项的免税额 H:d@@/  
allowance for depreciation by wear and tear 耗损折旧免税额 nSM8o<)H  
allowance for funeral expenses 殡殓费的免税额 k\qF> =  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4w\@D>@}H  
allowance for repairs and outgoings 修葺及支出方面的免税额 zB?} {@  
allowance to debtor 给债务人的津贴 ^4\hZ
 
alteration of capital 资本更改 i`Tp +e@a>  
alternate trustee 候补受托人 VJeoO)<j  
amalgamation 合并 Bv)^GU&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DLWG0$#!  
ambit of charges 征税范围；收费范围 }KBz8M5  
amended valuation 经修订的估值 |\ lsTY&2  
American Commodities Exchange 美国商品交易所 IYo{eX~=  
American Express Bank Limited 美国运通银行 m~#f L  
American Stock Exchange 美国证券交易所 nF Mc'm  
amortization 摊销 ' F)93SwU  
amount due from banks 存放银行同业的款项 !Rq.L  
amount due from banks abroad 存放海外银行同业的款项 @&AUbxoj  
amount due from holding companies 控股公司欠款 i1OF@~?  
amount due from local banks 存放本港银行同业的款项 Y2j>@  
amount due to banks 银行同业的存款 !6R;fD#^s  
amount due to banks abroad 海外银行同业的存款 * 7<{Xbsj^  
amount due to holding companies 控股公司存款 AO R{Xm  
amount due to local banks 本港银行同业的存款 6dCS Gb  
amount due to outport banks 外埠银行同业的存款 #}8l9[Q|M  
amount for note issue 发行纸币的款额 oV(|51(f  
amount of bond 担保契据的款额 JjXuy7XQ  
amount of consideration 代价款额 C3XB'CL6  
amount of contribution 供款数额 w=ib@_:f  
amount of indebtedness 负债款额 aw\\oN*  
amount of principal of the loan 贷款本金额 >;$C
@  
amount of rates chargeable 应征差饷数额 vG{+}o#  
amount of share capital 股本额 Tke3X\|  
amount of sums assured 承保款额 n7J6YtUwP  
amount of variation 变动幅度 zmw <y2`  
amount of vote 拨款数额 *v'
d1.Z  
amount payable 应付款额 t==CdCl  
amount receivable 应收款额 TQ/EH~Sz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X{ZcJ8K  
analysis 分析 :?2@qWaL  
ancillary risk 附属风险 b.LMJ'1  
annual account 周年帐目；周年帐目报表；年度决算；年结 8zMt&5jD  
annual accounting date 年结日期 GQ@`qYLZ+  
annual allowance 每年免税额；年积金；年度津贴；年津 d3m!34
ml  
annual balance 年度余额 p>g5WebB N  
annual disposable income 每年可动用收入 X\-IAv  
annual estimates 周年预算 O3YD jas  
annual fee 年费 /e2CB"c  
annual general meeting 周年大会 xzZ2?zWi  
annual growth rate 年增率；每年增长率 k3HPY}-  
annual long-term supplement 长期个案每年补助金 R
;G"LT  
annual pensionable emolument 可供计算退休金的年薪 9_h V1:  
annual report 年报 Skbd'j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EO_:C9=d{  
annual return 周年报表；周年申报表；每年报税表格 DFk0"+Ky  
Annual Return Rules 《周年报表规则》 lBpy0lo#  
annual review of consumer prices 每年消费物价回顾 TbUouoc  
annual roll-forward basis 逐年延展方式 d7f{2  
annual salary 年薪 t-;zgW5mwF  
annual statement 年度报表；年度决算表 z(8:7 G  
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 sbju3nvk  
annuitant 年金受益人 yGxAur=dE  
annuity 年金 @26gP:Um  
annuity contract 年金合约 ;ewqGDe'3  
annuity on human life 人寿年金 ,w9:)B7  
antecedent debt 先前的债项 K+s@.D9J  
ante-dated cheque 倒填日期支票 ?g6x y[  
anticipated expenditure 预期开支 k%|Sl>{Ir  
anticipated net profit 预期纯利 | #>:@{X<  
anticipated revenue 预期收入 !LunoC>B  
anti-inflation measure 反通货膨胀措施 3tt3:`g  
anti-inflationary stance 反通货膨胀立场 @(m+B\  
apparent deficit 表面赤字 mm l`,t8  
apparent financial solvency 表面偿债能力 Qf>$'C(7!a  
apparent partner 表面合伙人 ~YH'&L.O  
application for personal assessment 个人入息课税申请书 !:GlxmtoW?  
application of fund 资金应用 o#^(mGj_.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *%nV<}e^_=  
appointed actuary 委任精算师 =hP7Hea(N  
appointed auditor 委任核数师；委任审计师 C'wRF90  
appointed trustee 委任的受托人 YV{^2)^  
appointer 委任人 !jySID?q  
apportioned pro rata 按比例分摊 =^9I)JW  
apportionment 分配；分摊 ~fht [S?@M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MyJ\/`8  
apportionment formula 分摊方程式 ev{;}2~V  
apportionment of estate duty 遗产税的分摊 4eRV?tE9  
appraisal 估价；评估 ^D%hKIT  
appreciable growth 可观增长 qdOUvf  
appreciable impact 显着影响 ;UAi>//#   
appreciable increase 可观增长 <TDp8t9bU  
appreciation 增值；升值 ^5GyW`a}  
appreciation against other currencies 相对其他货币升值 DO^J=e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t++ a  
appreciation tax 增值税 C3]"y7  
appropriation 拨款；拨用；拨付 4#D<#!]^  
appropriation account 拨款帐目 sU=7)*$  
Appropriation Bill 拨款法案 TpSv7kT]  
appropriation-in-aid system 补助拨款办法 %$*WdK#  
approved assets 核准资产 z{q
|HO  
approved basket stock 认可一篮子证券 Fmd^9K  
approved budget 核准预算 moOc G3=9  
approved charitable donation 认可慈善捐款 # h/#h\  
approved charitable institution 认可慈善机构 9'5`0$,|^  
approved currency 核准货币；认可货币 na4^>:r~  
approved estimates 核准预算 YaT6vSz  
approved estimates of expenditure 核准开支预算 8k0f&Cak=  
approved overseas insurer 核准海外保险人 D^30R*gV  
approved overseas trust company 核准海外信托公司 7:S4 Ur  
approved pooled investment fund 核准汇集投资基金 o?O> pK  
approved provident fund scheme 认可公积金计划 WSKubn?7B  
approved provision 核准拨款 mH,L,3R;R  
approved redeemable share 核准可赎回股份 Q`BK R]/  
approved regional stock 认可地区性证券 Wp |qv  
approved retirement scheme 认可退休金计划 ,8`CsY^1  
approved subordinated loan 核准附属贷款 L|*0 A=6  
arbitrage 套戥；套汇；套利 j`o_Stbg  
arbitrageur 套戥者；套汇者 _-R &A@  
arbitrary amount 临时款项 H5)8TR3La  
arrangement 措施；安排；协定  
T1\@4x  
arrears 欠款 ~85>.o2RDW  
arrears of pay 欠付薪酬 w~%Rxdh?8W  
arrears of revenue 逾期未收税款；逾期未收的帐项 DCheG7lo{  
articles of association 组织章程；组织细则；组织章程细则 !LX)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t8?$q})RL  
ascertainment of profit 确定利润 ^Mmsja5K  
"Asia Clear" “亚洲结算系统”