[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 (BQ3M-  
allotment notice 股份配售通知；配股通知 *vE C,)  
allotment of shares 股份分配 p[cL#fBz  
allowable 可获宽免；免税的 yrNc[kS/  
allowable business loss 可扣除的营业亏损 n)!_HNc9  
allowable expenses 可扣税的支出 6$<o^Ha*R  
allowance 免税额；津贴；备抵；准备金 g E+OQWu  
allowance for debts 债项的免税额 /lQ0`^yB  
allowance for depreciation by wear and tear 耗损折旧免税额 +Qvgpx>  
allowance for funeral expenses 殡殓费的免税额 mKn357:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C|@k+^S  
allowance for repairs and outgoings 修葺及支出方面的免税额 {u6fa>R&$  
allowance to debtor 给债务人的津贴 ;/3/R/^g  
alteration of capital 资本更改 +ENW=N  
alternate trustee 候补受托人 VgTI2  
amalgamation 合并 `v2l1CQ:^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7kpW1tjY  
ambit of charges 征税范围；收费范围 =/!S  
amended valuation 经修订的估值 ZboJszNb;  
American Commodities Exchange 美国商品交易所 !Lug5U}  
American Express Bank Limited 美国运通银行 yzR=:0J  
American Stock Exchange 美国证券交易所 oYErG],  
amortization 摊销 fqsp1m$  
amount due from banks 存放银行同业的款项 J}KktD@!O  
amount due from banks abroad 存放海外银行同业的款项 v+bjC  
amount due from holding companies 控股公司欠款 !:[n3.vm  
amount due from local banks 存放本港银行同业的款项 Vy~$%H94  
amount due to banks 银行同业的存款 na:^7:I  
amount due to banks abroad 海外银行同业的存款 :!!`!*!JH  
amount due to holding companies 控股公司存款 hdqls0 r  
amount due to local banks 本港银行同业的存款 /G+gk0FW  
amount due to outport banks 外埠银行同业的存款 oxXW`C<  
amount for note issue 发行纸币的款额 6YGr"Kj &  
amount of bond 担保契据的款额 ;*H~Yb0  
amount of consideration 代价款额 gdY/RDxn:  
amount of contribution 供款数额 =U`c }dhS  
amount of indebtedness 负债款额 Q.$h![`6  
amount of principal of the loan 贷款本金额 OBQ!0NM_b  
amount of rates chargeable 应征差饷数额 $KHDS:&  
amount of share capital 股本额 q\Kdu5x{  
amount of sums assured 承保款额 x99 Oq!  
amount of variation 变动幅度 S*s9 ?  
amount of vote 拨款数额 v 8a  
amount payable 应付款额 }0),b ?*e  
amount receivable 应收款额 %k)I=|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j&GK
pt  
analysis 分析 $_5v^QL  
ancillary risk 附属风险 B4Oa7$M/U  
annual account 周年帐目；周年帐目报表；年度决算；年结 )!-'SH  
annual accounting date 年结日期 c&(,  
annual allowance 每年免税额；年积金；年度津贴；年津 %$?Q%  
annual balance 年度余额 gRI|rDC)B  
annual disposable income 每年可动用收入 Mg/2w  
annual estimates 周年预算 y36aoKH  
annual fee 年费 x[6Bc  
annual general meeting 周年大会 !iOu07<n&D  
annual growth rate 年增率；每年增长率 *OcptmY<  
annual long-term supplement 长期个案每年补助金 l= S_#  
annual pensionable emolument 可供计算退休金的年薪 |XG7
UH  
annual report 年报 H9!*DA<W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `Db}q^mQ  
annual return 周年报表；周年申报表；每年报税表格 HbVm O]#$D  
Annual Return Rules 《周年报表规则》 `2   
annual review of consumer prices 每年消费物价回顾 ! NEq|Y  
annual roll-forward basis 逐年延展方式 f+AIxSw  
annual salary 年薪 (@
sKE  
annual statement 年度报表；年度决算表 &H{>7q#r  
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 kA`qExw%  
annuitant 年金受益人 vb!KuI!:p  
annuity 年金 <P-r)=^  
annuity contract 年金合约 *E_= 8OV  
annuity on human life 人寿年金 - [j0B|cwG  
antecedent debt 先前的债项 x#j_}L!V;  
ante-dated cheque 倒填日期支票 epm|pA*  
anticipated expenditure 预期开支 ^KR(p!%  
anticipated net profit 预期纯利 r'?&VS-Cj  
anticipated revenue 预期收入 8!Kfe  
anti-inflation measure 反通货膨胀措施 ,1L^#?Q~  
anti-inflationary stance 反通货膨胀立场 CP^^ct-C  
apparent deficit 表面赤字  ond/e&1  
apparent financial solvency 表面偿债能力 &pl;U\dc*a  
apparent partner 表面合伙人 R8*4E0\br  
application for personal assessment 个人入息课税申请书 $hh=-#J8  
application of fund 资金应用 GssoT<Y)Z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i%w'Cs0y  
appointed actuary 委任精算师 4HAfTQ 1G  
appointed auditor 委任核数师；委任审计师 !>j-j  
appointed trustee 委任的受托人 v)EJ|2`  
appointer 委任人 rD ?o97  
apportioned pro rata 按比例分摊 '?
t{-z,  
apportionment 分配；分摊 +.St"f/1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,0xN#&?Ohh  
apportionment formula 分摊方程式  tvILLR  
apportionment of estate duty 遗产税的分摊 P6rL;_~e  
appraisal 估价；评估 zV#k #/$  
appreciable growth 可观增长 u5[Wr:  
appreciable impact 显着影响 NunT2JP.  
appreciable increase 可观增长 3kg+*]tLx  
appreciation 增值；升值 d[de5Xra  
appreciation against other currencies 相对其他货币升值 ><HXd+- sd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
 `(<>`  
appreciation tax 增值税 9AaixI  
appropriation 拨款；拨用；拨付 yM xS'j1  
appropriation account 拨款帐目 lM]7@A
 
Appropriation Bill 拨款法案 0)#I5tEre  
appropriation-in-aid system 补助拨款办法 de[_T%A  
approved assets 核准资产 \)hmg  
approved basket stock 认可一篮子证券 -v] 0@jNe  
approved budget 核准预算 gnt[l0m  
approved charitable donation 认可慈善捐款 Lm/^ 8V+  
approved charitable institution 认可慈善机构 i7_BnJJX{B  
approved currency 核准货币；认可货币 '_8Vay~  
approved estimates 核准预算 +8"H%#~  
approved estimates of expenditure 核准开支预算 ;x"B ):?\  
approved overseas insurer 核准海外保险人 6}0#({s:R  
approved overseas trust company 核准海外信托公司 N?p$-{  
approved pooled investment fund 核准汇集投资基金 HU'}c*d]
 
approved provident fund scheme 认可公积金计划 oc.x1<Nd  
approved provision 核准拨款 _G42|lA$/  
approved redeemable share 核准可赎回股份 =`")\?z}  
approved regional stock 认可地区性证券 aqlYB7  
approved retirement scheme 认可退休金计划 =Ur/v'm  
approved subordinated loan 核准附属贷款 >:Ec   
arbitrage 套戥；套汇；套利 5UqCRz<,R  
arbitrageur 套戥者；套汇者 "[G P)nC  
arbitrary amount 临时款项 SU^/qF%8  
arrangement 措施；安排；协定 TG($l2  
arrears 欠款 x<].mx  
arrears of pay 欠付薪酬 {^v50d  
arrears of revenue 逾期未收税款；逾期未收的帐项 uG<+IT|x  
articles of association 组织章程；组织细则；组织章程细则 . 2WZ b_B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'ga@=;Wj  
ascertainment of profit 确定利润 Ty5\zxC|  
"Asia Clear" “亚洲结算系统”