[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[maUy_A  
allotment notice 股份配售通知；配股通知 (w-u"1&  
allotment of shares 股份分配 K4yYNlY  
allowable 可获宽免；免税的 5 QeGx3'  
allowable business loss 可扣除的营业亏损 3oKGeB;Ja  
allowable expenses 可扣税的支出 =, 0a3D6b  
allowance 免税额；津贴；备抵；准备金 ;!}SgzSH}  
allowance for debts 债项的免税额 h=tu+pn  
allowance for depreciation by wear and tear 耗损折旧免税额 ;?!
rpj  
allowance for funeral expenses 殡殓费的免税额 85fDuJ9$Z"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [w/t  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z)A+ wM  
allowance to debtor 给债务人的津贴 CJOl|"UyJ  
alteration of capital 资本更改 VB\6SG  
alternate trustee 候补受托人 C]H <L#)ZU  
amalgamation 合并 gB(W`:[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J9FNjM[qe  
ambit of charges 征税范围；收费范围 ZX;k*OrW  
amended valuation 经修订的估值 \k=Qq(=  
American Commodities Exchange 美国商品交易所 $ddYH  
American Express Bank Limited 美国运通银行 hN53=X:  
American Stock Exchange 美国证券交易所 >>cd3)b  
amortization 摊销 T/;hIX:R  
amount due from banks 存放银行同业的款项 PQ]9xzOg[  
amount due from banks abroad 存放海外银行同业的款项 @qDrTH]5  
amount due from holding companies 控股公司欠款 lnWiE}F  
amount due from local banks 存放本港银行同业的款项 -], ?kP  
amount due to banks 银行同业的存款 gL"}53A  
amount due to banks abroad 海外银行同业的存款 #}(Df&  
amount due to holding companies 控股公司存款 LwPM7S~ *  
amount due to local banks 本港银行同业的存款 =)YYx8
gR  
amount due to outport banks 外埠银行同业的存款 h /QP=Zd  
amount for note issue 发行纸币的款额 ;8T=uCi  
amount of bond 担保契据的款额 I 6YT|R  
amount of consideration 代价款额 D,j5k3< #  
amount of contribution 供款数额 /&d`c=nH  
amount of indebtedness 负债款额 d-sh
6q5  
amount of principal of the loan 贷款本金额 ->&VbR)  
amount of rates chargeable 应征差饷数额 }hitU(5t0  
amount of share capital 股本额 uW~,H}E  
amount of sums assured 承保款额 /& :9
VMMj  
amount of variation 变动幅度 PJ@,01  
amount of vote 拨款数额 ^6oqq[$  
amount payable 应付款额 }.cmiC  
amount receivable 应收款额 %QgAilj,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SQU% N  
analysis 分析 <57l|}8  
ancillary risk 附属风险 +i#sS19h  
annual account 周年帐目；周年帐目报表；年度决算；年结 Mgs|*u-5  
annual accounting date 年结日期 )xx/di  
annual allowance 每年免税额；年积金；年度津贴；年津 [0ffOTy  
annual balance 年度余额 nj0AO0  
annual disposable income 每年可动用收入 }l?_Cfvu  
annual estimates 周年预算 J<#`IaV  
annual fee 年费 9*+0j2uhQ  
annual general meeting 周年大会
yO; C3q  
annual growth rate 年增率；每年增长率 .0E4c8R\X  
annual long-term supplement 长期个案每年补助金 /_OZ1jX  
annual pensionable emolument 可供计算退休金的年薪 d 4\E  
annual report 年报 K_|~3 g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tW:/R@@  
annual return 周年报表；周年申报表；每年报税表格 wv.Ulrpx.  
Annual Return Rules 《周年报表规则》 Hq\E06S@  
annual review of consumer prices 每年消费物价回顾 , ."(Gp  
annual roll-forward basis 逐年延展方式 yXV|
4  
annual salary 年薪 ?
< O  
annual statement 年度报表；年度决算表 Rfc&OV  
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 `6N-MsP  
annuitant 年金受益人 AOx3QgC^NO  
annuity 年金 W}2 &Pax  
annuity contract 年金合约 j$8|ym^OX  
annuity on human life 人寿年金 NZC='3Uz  
antecedent debt 先前的债项 MupW=3.38  
ante-dated cheque 倒填日期支票 EKd3$(^  
anticipated expenditure 预期开支 )cK
tc  
anticipated net profit 预期纯利 iQzX-a|4]  
anticipated revenue 预期收入 TflS@Z7C  
anti-inflation measure 反通货膨胀措施 #f3;}1(  
anti-inflationary stance 反通货膨胀立场 oUvk2]H  
apparent deficit 表面赤字 27],O@2?L  
apparent financial solvency 表面偿债能力 (d'j'U:C  
apparent partner 表面合伙人 NC.P2^%  
application for personal assessment 个人入息课税申请书 NVc!g  
application of fund 资金应用 "-QRkif  
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 k g,ys4  
appointed actuary 委任精算师 q= yZx)  
appointed auditor 委任核数师；委任审计师 &:
;;u\  
appointed trustee 委任的受托人 {pe7]P?  
appointer 委任人 uH&,%k9GVK  
apportioned pro rata 按比例分摊 W-!Bl&jF[  
apportionment 分配；分摊 =tc`:!$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t&9as}  
apportionment formula 分摊方程式 V4eng "  
apportionment of estate duty 遗产税的分摊 ,|.*,  
appraisal 估价；评估 s"=F^#  
appreciable growth 可观增长 |J<pLz  
appreciable impact 显着影响 Oh/b?|imG  
appreciable increase 可观增长 ZcTL#OTP  
appreciation 增值；升值 `  -[Bo  
appreciation against other currencies 相对其他货币升值 rO(TG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `\ef0  
appreciation tax 增值税 @4_rxu&  
appropriation 拨款；拨用；拨付 6L8tz8  
appropriation account 拨款帐目 ;c X^8;F0  
Appropriation Bill 拨款法案 G/fP(o-Wd  
appropriation-in-aid system 补助拨款办法 &,N3uy;Gc  
approved assets 核准资产 " y~muE:.
 
approved basket stock 认可一篮子证券 i.&Kpw9;m  
approved budget 核准预算 [W9e>Nsp0  
approved charitable donation 认可慈善捐款 5BU%%fBJ.  
approved charitable institution 认可慈善机构 Db#W/8 a8k  
approved currency 核准货币；认可货币 NMl ?Y uEv  
approved estimates 核准预算 jSie&V@px  
approved estimates of expenditure 核准开支预算 AB2mt:^  
approved overseas insurer 核准海外保险人 Q7uAf3  
approved overseas trust company 核准海外信托公司 U0h)pdo  
approved pooled investment fund 核准汇集投资基金 H~?*KcZ 0\  
approved provident fund scheme 认可公积金计划 #QTfT&m+G}  
approved provision 核准拨款 }fJ:wku  
approved redeemable share 核准可赎回股份 <78$]Z2we  
approved regional stock 认可地区性证券 j<ABO")v  
approved retirement scheme 认可退休金计划 FJa[ToZ4+  
approved subordinated loan 核准附属贷款 ~?AC:  
arbitrage 套戥；套汇；套利 U|Bsa(?nx  
arbitrageur 套戥者；套汇者 qGpP,  
arbitrary amount 临时款项 C#U<k0R  
arrangement 措施；安排；协定 !,? <zg  
arrears 欠款 !,Xyl} #  
arrears of pay 欠付薪酬 ?k L|>1TY  
arrears of revenue 逾期未收税款；逾期未收的帐项 p^KlH=1n.6  
articles of association 组织章程；组织细则；组织章程细则 R`@8.]cpPy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }BI~am_  
ascertainment of profit 确定利润 ),cQUB  
"Asia Clear" “亚洲结算系统”