[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 ;f+bIYQz  
allotment notice 股份配售通知；配股通知 ;<)<4N"  
allotment of shares 股份分配 hqVxvS"  
allowable 可获宽免；免税的 s2ixiv=  
allowable business loss 可扣除的营业亏损 Cqc5jx0)  
allowable expenses 可扣税的支出 @fO[{V  
allowance 免税额；津贴；备抵；准备金 EQ>]~  
allowance for debts 债项的免税额 U>=& 2Z2?  
allowance for depreciation by wear and tear 耗损折旧免税额
@<,YUp,%S  
allowance for funeral expenses 殡殓费的免税额 +_ZXzz
cO<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y=spD^tM8  
allowance for repairs and outgoings 修葺及支出方面的免税额 t,vj)|:  
allowance to debtor 给债务人的津贴 |v31weD8  
alteration of capital 资本更改 o/5loV3h  
alternate trustee 候补受托人 z}&JapJ  
amalgamation 合并 2E*h,Mo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g;G]X i.B}  
ambit of charges 征税范围；收费范围 t2 0Es  
amended valuation 经修订的估值 nb,+!)+  
American Commodities Exchange 美国商品交易所 $F/Uk;*d!  
American Express Bank Limited 美国运通银行 .`Rju|l  
American Stock Exchange 美国证券交易所 8-cCWo
c  
amortization 摊销 mKN#dmw6  
amount due from banks 存放银行同业的款项 r}Ec_0_lt  
amount due from banks abroad 存放海外银行同业的款项 "D1u2>(  
amount due from holding companies 控股公司欠款 7r,h[9~e  
amount due from local banks 存放本港银行同业的款项 ;'~GuZ#I  
amount due to banks 银行同业的存款 )CM3vL {  
amount due to banks abroad 海外银行同业的存款 i_M0P12  
amount due to holding companies 控股公司存款 Dj(!i1eQNZ  
amount due to local banks 本港银行同业的存款 E[kf%\  
amount due to outport banks 外埠银行同业的存款 dAkJ5\=*  
amount for note issue 发行纸币的款额 1}Mdo&:t  
amount of bond 担保契据的款额 O{w'i|  
amount of consideration 代价款额 ?vr9l7VOi  
amount of contribution 供款数额 b]cnTR2E  
amount of indebtedness 负债款额 ~![J~CkPS  
amount of principal of the loan 贷款本金额 Q 8>  
amount of rates chargeable 应征差饷数额 n0rAO
kW  
amount of share capital 股本额 + o[-ED  
amount of sums assured 承保款额 C^8n;i9  
amount of variation 变动幅度 5KIlU78  
amount of vote 拨款数额 j8#xNA  
amount payable 应付款额 xR`M#d5"  
amount receivable 应收款额 ywj'S7~A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *p Q'w  
analysis 分析 W34_@,GD  
ancillary risk 附属风险 V4>qR {5  
annual account 周年帐目；周年帐目报表；年度决算；年结 %=EN 3>,  
annual accounting date 年结日期 c|KN@)A  
annual allowance 每年免税额；年积金；年度津贴；年津 ll8Zo+-[  
annual balance 年度余额 MR
`lF-|a|  
annual disposable income 每年可动用收入 |p\vH#6y+  
annual estimates 周年预算 09L"~:rg  
annual fee 年费 QK0-jYG^  
annual general meeting 周年大会 3Eu;_u_  
annual growth rate 年增率；每年增长率 lJIcU RI4  
annual long-term supplement 长期个案每年补助金 JNk6:j&Pf  
annual pensionable emolument 可供计算退休金的年薪 |(77ao3  
annual report 年报 Ka +N5 T.f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5g\>x;cc  
annual return 周年报表；周年申报表；每年报税表格 nC2e^=^  
Annual Return Rules 《周年报表规则》 FBGe s[,  
annual review of consumer prices 每年消费物价回顾 PqVz^(Wz  
annual roll-forward basis 逐年延展方式 }Md5a%s<  
annual salary 年薪 +pG[ [}/  
annual statement 年度报表；年度决算表 jWjp0ii  
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 c[<>e#s+;  
annuitant 年金受益人 yi&6HNb  
annuity 年金 )
p!.V(,  
annuity contract 年金合约 +]dh`8*8>1  
annuity on human life 人寿年金 w8iXuRv  
antecedent debt 先前的债项 Iy8fN"I9D  
ante-dated cheque 倒填日期支票 |zCT~#  
anticipated expenditure 预期开支 Z;M th#  
anticipated net profit 预期纯利 !LAC_b  
anticipated revenue 预期收入 7A
dg;  
anti-inflation measure 反通货膨胀措施 "%E<%g  
anti-inflationary stance 反通货膨胀立场 KMll8X  
apparent deficit 表面赤字 \h48]ZjC`  
apparent financial solvency 表面偿债能力 \qZ>WCp>r  
apparent partner 表面合伙人 Xt9vTCox  
application for personal assessment 个人入息课税申请书 >_'0 s  
application of fund 资金应用 /C\tJ
s  
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 E -+t[W  
appointed actuary 委任精算师  hSgH;k  
appointed auditor 委任核数师；委任审计师 =V>inH  
appointed trustee 委任的受托人 )1, U~+JFU  
appointer 委任人 a>8&B  
apportioned pro rata 按比例分摊 Mfinh@K,  
apportionment 分配；分摊 `W9~u: F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f(UB$^4  
apportionment formula 分摊方程式 j{&$_  
apportionment of estate duty 遗产税的分摊 ?R":"*eu  
appraisal 估价；评估 %Kzu&*9Hb  
appreciable growth 可观增长 Y5z5LG4  
appreciable impact 显着影响 aExt TE  
appreciable increase 可观增长 dC(5I{ I|  
appreciation 增值；升值 5hj _YqQ7  
appreciation against other currencies 相对其他货币升值 F_d>@-<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0T
2^$^g  
appreciation tax 增值税 M.3ULt8  
appropriation 拨款；拨用；拨付 FFq8LM8  
appropriation account 拨款帐目 u2 t=*<X  
Appropriation Bill 拨款法案 Dn[uzY6  
appropriation-in-aid system 补助拨款办法 Y. Uca<{.[  
approved assets 核准资产 )K!!Zq3;|  
approved basket stock 认可一篮子证券 dJ.up*aR  
approved budget 核准预算 Mi)h<lY  
approved charitable donation 认可慈善捐款 \5P 5N]]  
approved charitable institution 认可慈善机构 ;Z.sK-NJ4  
approved currency 核准货币；认可货币 Z9q1z~qSQ  
approved estimates 核准预算 k
7kPeq  
approved estimates of expenditure 核准开支预算 g#l
MT%  
approved overseas insurer 核准海外保险人 J b?x-%Za  
approved overseas trust company 核准海外信托公司 *-X`^R  
approved pooled investment fund 核准汇集投资基金 Ejt?B')aB5  
approved provident fund scheme 认可公积金计划 %:N;+
1  
approved provision 核准拨款 $[0\Th  
approved redeemable share 核准可赎回股份 UK5u"@T  
approved regional stock 认可地区性证券 GJIZu&C  
approved retirement scheme 认可退休金计划 3R<
VpN){  
approved subordinated loan 核准附属贷款 F60?%gg  
arbitrage 套戥；套汇；套利 _%KRZx}  
arbitrageur 套戥者；套汇者 p]rV\,Yss  
arbitrary amount 临时款项 hMyN$7Z  
arrangement 措施；安排；协定 sL)7MtNwy  
arrears 欠款 &mkL4jXG  
arrears of pay 欠付薪酬 }poLHS/  
arrears of revenue 逾期未收税款；逾期未收的帐项 "Pl.G[Buc-  
articles of association 组织章程；组织细则；组织章程细则 tQE<'94A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eC
jyx|:J  
ascertainment of profit 确定利润 K"cV7U rE  
"Asia Clear" “亚洲结算系统”