[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 '<v_YxEn  
allotment notice 股份配售通知；配股通知 Y#[>j4<T  
allotment of shares 股份分配 .)Af&+KT  
allowable 可获宽免；免税的 Z.v2!u  
allowable business loss 可扣除的营业亏损 <z+b88D  
allowable expenses 可扣税的支出 z')zVoW,  
allowance 免税额；津贴；备抵；准备金 JLZ=$d  
allowance for debts 债项的免税额 <>9zXbI  
allowance for depreciation by wear and tear 耗损折旧免税额 5Rc^5Nv  
allowance for funeral expenses 殡殓费的免税额 K,o@~fj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y7x[noGtR  
allowance for repairs and outgoings 修葺及支出方面的免税额 &GetRDr  
allowance to debtor 给债务人的津贴 ;?`l1:C5)  
alteration of capital 资本更改 h~zG*B5F  
alternate trustee 候补受托人 ! !9l@  
amalgamation 合并 <F7g;s'q9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =O?#>3A}  
ambit of charges 征税范围；收费范围 us,1:@a)a  
amended valuation 经修订的估值 S7 _^E  
American Commodities Exchange 美国商品交易所 o"5[~$O  
American Express Bank Limited 美国运通银行 
(b}}'  
American Stock Exchange 美国证券交易所 $F,&7{^  
amortization 摊销 Uq8=R)1<|d  
amount due from banks 存放银行同业的款项 !o k6*m  
amount due from banks abroad 存放海外银行同业的款项 4EB&Zmg[K  
amount due from holding companies 控股公司欠款 OalBr?^  
amount due from local banks 存放本港银行同业的款项 >tFv&1iR  
amount due to banks 银行同业的存款 q%Fc?d9  
amount due to banks abroad 海外银行同业的存款 ".=LzjE<gv  
amount due to holding companies 控股公司存款 6QC=:_M;  
amount due to local banks 本港银行同业的存款 ^
Nu0+S  
amount due to outport banks 外埠银行同业的存款 on=I*?+R  
amount for note issue 发行纸币的款额 +#|):aF  
amount of bond 担保契据的款额 ,*w  
amount of consideration 代价款额 i$Sq. NU  
amount of contribution 供款数额 |y*-)t  
amount of indebtedness 负债款额 P4~=_Hh  
amount of principal of the loan 贷款本金额 (3;dtp>Xx  
amount of rates chargeable 应征差饷数额 ^ew<|J2,B  
amount of share capital 股本额 eyLVu.  
amount of sums assured 承保款额 },=0]tvZG#  
amount of variation 变动幅度 53w@
 
amount of vote 拨款数额 ~il{6Z+#n  
amount payable 应付款额 %j=xLV\  
amount receivable 应收款额 /KWR08ftp  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U=G^wL  
analysis 分析 }}VB#
 
ancillary risk 附属风险 yQXHEB  
annual account 周年帐目；周年帐目报表；年度决算；年结 clwJ+kku@  
annual accounting date 年结日期 ?<#2raH-  
annual allowance 每年免税额；年积金；年度津贴；年津 UI,i2<&  
annual balance 年度余额 
W?B(Jsv  
annual disposable income 每年可动用收入 5}/TB_W7j  
annual estimates 周年预算 ?5oeyBA@  
annual fee 年费 (Wm4JmX%  
annual general meeting 周年大会 >,JA=s  
annual growth rate 年增率；每年增长率 ,VM)ZK=Tr  
annual long-term supplement 长期个案每年补助金 rkW2_UTZE  
annual pensionable emolument 可供计算退休金的年薪 :gNTQZR  
annual report 年报 8] BOq:
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 a V4p0s6ZZ  
annual return 周年报表；周年申报表；每年报税表格 [AZN a  
Annual Return Rules 《周年报表规则》 f#W5Nu'*!  
annual review of consumer prices 每年消费物价回顾 0K&\5xXM  
annual roll-forward basis 逐年延展方式 ]757oAXl  
annual salary 年薪 d/57;6I_  
annual statement 年度报表；年度决算表 P K]$D[a0  
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 ( _{\tgSm  
annuitant 年金受益人 SgOn:xg;3L  
annuity 年金 V|h/a\P  
annuity contract 年金合约 $6c8<!B_  
annuity on human life 人寿年金 Z{|U!tn
 
antecedent debt 先前的债项 'kD~tpZ  
ante-dated cheque 倒填日期支票 a^*@j:[  
anticipated expenditure 预期开支 Dw@0P  
anticipated net profit 预期纯利 ZL3aO,G2  
anticipated revenue 预期收入 ?d -$lI  
anti-inflation measure 反通货膨胀措施 r`THOj\cM  
anti-inflationary stance 反通货膨胀立场 Y68T&swD  
apparent deficit 表面赤字 6L~tUe.G  
apparent financial solvency 表面偿债能力 5Y4i|R  
apparent partner 表面合伙人 \y-Lt!}  
application for personal assessment 个人入息课税申请书 3KF[ v{  
application of fund 资金应用 f&\v+'[p  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4gTDHQP  
appointed actuary 委任精算师 8qEK6-  
appointed auditor 委任核数师；委任审计师 t^=6czk  
appointed trustee 委任的受托人 #NAlje(7  
appointer 委任人 ' Vp6=,P  
apportioned pro rata 按比例分摊 I.<>6ISI@  
apportionment 分配；分摊 e6n^l$'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &DMKZMj<Q*  
apportionment formula 分摊方程式 ~ "]6  
apportionment of estate duty 遗产税的分摊 NC*h7  
appraisal 估价；评估 dJhT}"x  
appreciable growth 可观增长 1|L3} 2  
appreciable impact 显着影响 ?Afx{
H7  
appreciable increase 可观增长 /;%[:x  
appreciation 增值；升值 i6^COr  
appreciation against other currencies 相对其他货币升值 H-Uy~Ry*T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8q6b3q:c  
appreciation tax 增值税 p2|BbC\N  
appropriation 拨款；拨用；拨付 V01-n{~G  
appropriation account 拨款帐目 Z7eD+4gD  
Appropriation Bill 拨款法案 He4sP
`&I  
appropriation-in-aid system 补助拨款办法 Tm8c:S^uq)  
approved assets 核准资产 MS
mvQ  
approved basket stock 认可一篮子证券 C} #:<Jx  
approved budget 核准预算 y7I')}SC  
approved charitable donation 认可慈善捐款 lg0iNc!  
approved charitable institution 认可慈善机构 u3 mTsq!  
approved currency 核准货币；认可货币 }ug|&25D  
approved estimates 核准预算 x,\PV>  
approved estimates of expenditure 核准开支预算 d1c_F~h<  
approved overseas insurer 核准海外保险人 v'C`;I  
approved overseas trust company 核准海外信托公司 F<y5zqGy@  
approved pooled investment fund 核准汇集投资基金 bF88F_  
approved provident fund scheme 认可公积金计划 eZ]4,,m  
approved provision 核准拨款 $18|@\Znj  
approved redeemable share 核准可赎回股份 =o5ZcC  
approved regional stock 认可地区性证券 M]?#]3XBNo  
approved retirement scheme 认可退休金计划 _5^p+  
approved subordinated loan 核准附属贷款 G[YbgG=9Y  
arbitrage 套戥；套汇；套利 @`N)`u85[  
arbitrageur 套戥者；套汇者 V~+{douq  
arbitrary amount 临时款项 .[1"Med J  
arrangement 措施；安排；协定 yfS`g-j{~  
arrears 欠款 C:n55BE9  
arrears of pay 欠付薪酬 :^DuB_  
arrears of revenue 逾期未收税款；逾期未收的帐项 &v+8RY^F=  
articles of association 组织章程；组织细则；组织章程细则 u-zl-?Ne  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T!uK_  
ascertainment of profit 确定利润 l>RW&C&T  
"Asia Clear" “亚洲结算系统”