[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 xwuGJ   
allotment notice 股份配售通知；配股通知 [Lck55V+Q  
allotment of shares 股份分配 {6*$yLWK  
allowable 可获宽免；免税的 |j 9d.M  
allowable business loss 可扣除的营业亏损 ~]sj.>P  
allowable expenses 可扣税的支出 oo+i3af&7  
allowance 免税额；津贴；备抵；准备金 /+V}.  
allowance for debts 债项的免税额 4>x$I9^Y!  
allowance for depreciation by wear and tear 耗损折旧免税额 A-n@:` n~  
allowance for funeral expenses 殡殓费的免税额 M =/+q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s3(mkdXv  
allowance for repairs and outgoings 修葺及支出方面的免税额 6o5NeKZ  
allowance to debtor 给债务人的津贴 kM:Z(Z7$  
alteration of capital 资本更改 /9SEW! E  
alternate trustee 候补受托人 fL^$G;_?3  
amalgamation 合并 ~Q+E""  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yH=Hrz:<eM  
ambit of charges 征税范围；收费范围 ]_"c_QG  
amended valuation 经修订的估值 v3p0  
American Commodities Exchange 美国商品交易所 9
"W 3t]  
American Express Bank Limited 美国运通银行 F"-u8in`
 
American Stock Exchange 美国证券交易所 ABx< Ep6  
amortization 摊销 `EXo=Dqc  
amount due from banks 存放银行同业的款项 OLH[F  
amount due from banks abroad 存放海外银行同业的款项 &i(\g7%U  
amount due from holding companies 控股公司欠款 ?\Bm>p%+  
amount due from local banks 存放本港银行同业的款项 WyA`V C  
amount due to banks 银行同业的存款 #&k`-@b5|  
amount due to banks abroad 海外银行同业的存款 Y)O88C  
amount due to holding companies 控股公司存款 1Yk!R9.  
amount due to local banks 本港银行同业的存款 1"\^@qRv#  
amount due to outport banks 外埠银行同业的存款 ,`pUz[wl  
amount for note issue 发行纸币的款额
?&`PN<~2z  
amount of bond 担保契据的款额 [QwBSq8)  
amount of consideration 代价款额 <)68ol~<  
amount of contribution 供款数额 vVbBg; {  
amount of indebtedness 负债款额 5cUz^ >  
amount of principal of the loan 贷款本金额 9ZD>_a  
amount of rates chargeable 应征差饷数额 }'KHF0   
amount of share capital 股本额 wsKOafrV  
amount of sums assured 承保款额 3>T2k }  
amount of variation 变动幅度 lcX'n8/3  
amount of vote 拨款数额 ^g'P H{68  
amount payable 应付款额 1zcaI^e#  
amount receivable 应收款额 7&hhKEA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 im-XP@<  
analysis 分析 ]lqe,>  
ancillary risk 附属风险 .A Dik}o  
annual account 周年帐目；周年帐目报表；年度决算；年结 6"oG bte  
annual accounting date 年结日期 1 u~Xk?  
annual allowance 每年免税额；年积金；年度津贴；年津 )KdEl9o  
annual balance 年度余额 N x;Oz  
annual disposable income 每年可动用收入 _x`oab0@  
annual estimates 周年预算 I3.cy i  
annual fee 年费 #?h-<KQQ  
annual general meeting 周年大会 EXbaijHQG  
annual growth rate 年增率；每年增长率 !h 
ugn6  
annual long-term supplement 长期个案每年补助金 O>@ ChQF  
annual pensionable emolument 可供计算退休金的年薪 ==Ah& ){4^  
annual report 年报 'QdDXw5o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o)L)|  
annual return 周年报表；周年申报表；每年报税表格 l9Av@|  
Annual Return Rules 《周年报表规则》 &SW~4{n:  
annual review of consumer prices 每年消费物价回顾 a7>^^? |  
annual roll-forward basis 逐年延展方式 ["H2H rI2  
annual salary 年薪 xFScj0Y  
annual statement 年度报表；年度决算表 [9C{\t  
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 YXLZ2-%ohZ  
annuitant 年金受益人 wZg~k\_lF  
annuity 年金 1>=]lMW  
annuity contract 年金合约 >c@jl  
annuity on human life 人寿年金 %BwvA_T'Q  
antecedent debt 先前的债项 S}3?  
ante-dated cheque 倒填日期支票 ._[uSBR'  
anticipated expenditure 预期开支 2{xf{)hO?  
anticipated net profit 预期纯利 4*&2D-8<K  
anticipated revenue 预期收入 "rnVPHnQR
 
anti-inflation measure 反通货膨胀措施 j a' _syn  
anti-inflationary stance 反通货膨胀立场 C <d]0)  
apparent deficit 表面赤字 zXW)v/ ZD  
apparent financial solvency 表面偿债能力 -PCFOm"  
apparent partner 表面合伙人 PVi0|  
application for personal assessment 个人入息课税申请书 ?&JKq^9\I  
application of fund 资金应用 X?$"dqA  
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 f;%=S:3  
appointed actuary 委任精算师 C/ !7E:  
appointed auditor 委任核数师；委任审计师 9>6?tb"f*H  
appointed trustee 委任的受托人 v=~+o[  
appointer 委任人 > ofWHl[-  
apportioned pro rata 按比例分摊 Ys>Z=Eky  
apportionment 分配；分摊 (&1565  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?/fC"MJq?  
apportionment formula 分摊方程式 T2}X~A  
apportionment of estate duty 遗产税的分摊 6J<R;g23R]  
appraisal 估价；评估 gn:&akg  
appreciable growth 可观增长 x3l~kZ(  
appreciable impact 显着影响 N (0%C?  
appreciable increase 可观增长 Y^QG\6q  
appreciation 增值；升值 r-AD*h@QZ  
appreciation against other currencies 相对其他货币升值 cDq*B*e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  (H;,E-
 
appreciation tax 增值税 7 &iav2q  
appropriation 拨款；拨用；拨付 GE*%I1?]  
appropriation account 拨款帐目 eWr2UX v$  
Appropriation Bill 拨款法案 ?h:xO\h8  
appropriation-in-aid system 补助拨款办法 )C$pjjo/`  
approved assets 核准资产 =@P]eK /  
approved basket stock 认可一篮子证券 I`nC\%g  
approved budget 核准预算 !>:]k?$b  
approved charitable donation 认可慈善捐款 bR<XQHl  
approved charitable institution 认可慈善机构 `Krk <G  
approved currency 核准货币；认可货币 /<k]mY cu  
approved estimates 核准预算 ZKJhmk  
approved estimates of expenditure 核准开支预算 XZ:6A]62I  
approved overseas insurer 核准海外保险人 +t8#rT ^B  
approved overseas trust company 核准海外信托公司 C$d b)5-  
approved pooled investment fund 核准汇集投资基金 <q`|,mc  
approved provident fund scheme 认可公积金计划 c#Qlr{ES  
approved provision 核准拨款 UHS"{%  
approved redeemable share 核准可赎回股份 G5NAwpZf  
approved regional stock 认可地区性证券 i,mZg+;w  
approved retirement scheme 认可退休金计划 9h"3u;/,  
approved subordinated loan 核准附属贷款 ;( (|0Xa  
arbitrage 套戥；套汇；套利 W)AfXy  
arbitrageur 套戥者；套汇者 L\q-Z..  
arbitrary amount 临时款项 F{E`MK~f_  
arrangement 措施；安排；协定 U^kk0OT^  
arrears 欠款 mM'uRhO+  
arrears of pay 欠付薪酬 zFr#j~L"  
arrears of revenue 逾期未收税款；逾期未收的帐项 M%OUkcWCk  
articles of association 组织章程；组织细则；组织章程细则 ^;[^L=}8$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =vsvx{o?  
ascertainment of profit 确定利润 GHQm$|3I  
"Asia Clear" “亚洲结算系统”