[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 /q*Qx )y+1  
allotment notice 股份配售通知；配股通知 `/gEKrhL-  
allotment of shares 股份分配 O>b&-U"R  
allowable 可获宽免；免税的 +aXk^+~j  
allowable business loss 可扣除的营业亏损 ^Q43)H0
  
allowable expenses 可扣税的支出 L_.xr ?  
allowance 免税额；津贴；备抵；准备金 Un8#f+odR  
allowance for debts 债项的免税额 H(5ui`'s  
allowance for depreciation by wear and tear 耗损折旧免税额 @=MZ6q  
allowance for funeral expenses 殡殓费的免税额 )=,9`+Zta  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [X$|dOm'N  
allowance for repairs and outgoings 修葺及支出方面的免税额 lo>-}xd  
allowance to debtor 给债务人的津贴 kERaY9L\  
alteration of capital 资本更改 =A6u=  
alternate trustee 候补受托人 +*:x#$phx  
amalgamation 合并 NBbY## w0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]Nd'%M  
ambit of charges 征税范围；收费范围 J4'!  
amended valuation 经修订的估值 B4*X0x  
American Commodities Exchange 美国商品交易所 9rf|r 3  
American Express Bank Limited 美国运通银行 I")"
s  
American Stock Exchange 美国证券交易所 n/-p;#R  
amortization 摊销 ^$&"<  
amount due from banks 存放银行同业的款项 33v%e  
amount due from banks abroad 存放海外银行同业的款项 <'4!G"_EP  
amount due from holding companies 控股公司欠款 [V#&sAe  
amount due from local banks 存放本港银行同业的款项 yw3U"/yw  
amount due to banks 银行同业的存款 ;2xXX,'R7  
amount due to banks abroad 海外银行同业的存款 [ ;3EzZL  
amount due to holding companies 控股公司存款 ru6HnLhL  
amount due to local banks 本港银行同业的存款 (Aov}I+  
amount due to outport banks 外埠银行同业的存款 #`6OC)1J  
amount for note issue 发行纸币的款额 1 Q0Yer  
amount of bond 担保契据的款额 5f^`4pT  
amount of consideration 代价款额 m|?" k38  
amount of contribution 供款数额 Z+"E*  
amount of indebtedness 负债款额 Q'Jpsmwu  
amount of principal of the loan 贷款本金额 9(FcA5Y  
amount of rates chargeable 应征差饷数额 8 *(W |J  
amount of share capital 股本额 N:gstp  
amount of sums assured 承保款额 IpaJ<~ p  
amount of variation 变动幅度 0or6_y6  
amount of vote 拨款数额 Velbq  
amount payable 应付款额 U}vtVvx  
amount receivable 应收款额 I!0$% ]F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o y%g{,V  
analysis 分析 dv4r\ R^  
ancillary risk 附属风险 \<MTY:  
annual account 周年帐目；周年帐目报表；年度决算；年结 vsr~[d=  
annual accounting date 年结日期 `v/tf|v6  
annual allowance 每年免税额；年积金；年度津贴；年津 4S{l>/I  
annual balance 年度余额 Vo9)KxR  
annual disposable income 每年可动用收入 5-Qv
Q&eH.  
annual estimates 周年预算 Rp@}9qijb  
annual fee 年费 YWBP'Mo  
annual general meeting 周年大会 B=RKi\K6a  
annual growth rate 年增率；每年增长率 lj}1'K@M  
annual long-term supplement 长期个案每年补助金 Nm:|C 3_I  
annual pensionable emolument 可供计算退休金的年薪 cX=b q_  
annual report 年报 B& f~.UH  
Annual Report on the Consumer Price Index 《消费物价指数年报》  d7-F&!sQ  
annual return 周年报表；周年申报表；每年报税表格 $lG--s  
Annual Return Rules 《周年报表规则》 &MGgO
\|6  
annual review of consumer prices 每年消费物价回顾 },QFyT  
annual roll-forward basis 逐年延展方式 v' Py[[R  
annual salary 年薪 @S
VEhk#  
annual statement 年度报表；年度决算表 LM`tNZ1Fc!  
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 QX~72X=(  
annuitant 年金受益人 z )}wo3  
annuity 年金 r'JK$9  
annuity contract 年金合约 /7HIL?r  
annuity on human life 人寿年金 H&K)q5~  
antecedent debt 先前的债项 T6?d`i i1  
ante-dated cheque 倒填日期支票 eEds-&_  
anticipated expenditure 预期开支 FVLA^$5 c  
anticipated net profit 预期纯利 +w}%gps  
anticipated revenue 预期收入 1nM?>j%k  
anti-inflation measure 反通货膨胀措施 6I.+c
 
anti-inflationary stance 反通货膨胀立场 ;>hPHx  
apparent deficit 表面赤字 V@s/]|rf,  
apparent financial solvency 表面偿债能力 HvfTC<+H  
apparent partner 表面合伙人 PT*@#:MA  
application for personal assessment 个人入息课税申请书 Z.Y8z#[xg  
application of fund 资金应用 sVl:EVv  
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 JC?V].) y5  
appointed actuary 委任精算师 WAXrA$:3J  
appointed auditor 委任核数师；委任审计师 O!cO/]<  
appointed trustee 委任的受托人 xx2:5  
appointer 委任人 &(U=O?r7  
apportioned pro rata 按比例分摊 $,@+Ua  
apportionment 分配；分摊 RoXOGVo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9!OCilG  
apportionment formula 分摊方程式 |P?B AWYeQ  
apportionment of estate duty 遗产税的分摊 #2t\>7]  
appraisal 估价；评估 VQJ5$4a&  
appreciable growth 可观增长 gGz_t,=  
appreciable impact 显着影响 !{=%l+^.  
appreciable increase 可观增长 u6&Ixi/s'  
appreciation 增值；升值 YO4ppL~xe  
appreciation against other currencies 相对其他货币升值 sN/Xofh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]tV{#iIJ*  
appreciation tax 增值税 nQ*oOxe|X  
appropriation 拨款；拨用；拨付 $R}iL  
appropriation account 拨款帐目 8{^GC(W{]  
Appropriation Bill 拨款法案 {y%O_-C'r  
appropriation-in-aid system 补助拨款办法
C2%3+  
approved assets 核准资产 6B P%&RL  
approved basket stock 认可一篮子证券 hzVr3;3Zn  
approved budget 核准预算 `-e}:9~q  
approved charitable donation 认可慈善捐款 9jFDBy+  
approved charitable institution 认可慈善机构 d~s-;T  
approved currency 核准货币；认可货币 e/~<\  
approved estimates 核准预算 pNme jz:   
approved estimates of expenditure 核准开支预算 jS)-COk  
approved overseas insurer 核准海外保险人 Ho {?m^  
approved overseas trust company 核准海外信托公司 fH {$LjH(  
approved pooled investment fund 核准汇集投资基金 \DdVMn  
approved provident fund scheme 认可公积金计划  ]@ 0V  
approved provision 核准拨款 78A4n C  
approved redeemable share 核准可赎回股份 6m<9^NT  
approved regional stock 认可地区性证券 os+wTUR^  
approved retirement scheme 认可退休金计划 <1K: G/!  
approved subordinated loan 核准附属贷款 e/l?|+m 6  
arbitrage 套戥；套汇；套利 l@9:VhU(  
arbitrageur 套戥者；套汇者 h.%Qn vL  
arbitrary amount 临时款项 <t2?Oii;  
arrangement 措施；安排；协定 4h@ of'  
arrears 欠款 ,$*klod  
arrears of pay 欠付薪酬 rMx_ <tXX  
arrears of revenue 逾期未收税款；逾期未收的帐项 Gs?sO?j  
articles of association 组织章程；组织细则；组织章程细则 dNmX<WXG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5{=MUU=  
ascertainment of profit 确定利润 hRiGW_t  
"Asia Clear" “亚洲结算系统”