[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 baD063P;  
allotment notice 股份配售通知；配股通知 } r(b:}DN  
allotment of shares 股份分配 5qH*"i+|s  
allowable 可获宽免；免税的 c_ncx|dUs  
allowable business loss 可扣除的营业亏损 d)V8FX,t  
allowable expenses 可扣税的支出 sgP{A}4
W  
allowance 免税额；津贴；备抵；准备金 T8Mqu`$r  
allowance for debts 债项的免税额 $ c-O+~  
allowance for depreciation by wear and tear 耗损折旧免税额 Z8Ig
,  
allowance for funeral expenses 殡殓费的免税额 NA2={RB;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /0qbRk i  
allowance for repairs and outgoings 修葺及支出方面的免税额 RtR@wZ2\s  
allowance to debtor 给债务人的津贴 9tv,,I;iU  
alteration of capital 资本更改 ~n@rX=Y)]0  
alternate trustee 候补受托人 +kd1q  
amalgamation 合并 q/zU'7%@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >U`G3(#7S  
ambit of charges 征税范围；收费范围 :8eI_X  
amended valuation 经修订的估值 [u!n=ev  
American Commodities Exchange 美国商品交易所 >i*,6Psl[Z  
American Express Bank Limited 美国运通银行 O6/ vFEB  
American Stock Exchange 美国证券交易所 { rLgyrj$  
amortization 摊销 wH!$TAZ:Yw  
amount due from banks 存放银行同业的款项 ?ckV 2  
amount due from banks abroad 存放海外银行同业的款项 ;AJQ2  
amount due from holding companies 控股公司欠款 vVSDPlN;  
amount due from local banks 存放本港银行同业的款项 m-azd~r[  
amount due to banks 银行同业的存款 UJh;Hp:  
amount due to banks abroad 海外银行同业的存款 V'{\g|)  
amount due to holding companies 控股公司存款 ^wWbW&<Tg  
amount due to local banks 本港银行同业的存款 Q;VuoHj!  
amount due to outport banks 外埠银行同业的存款 kd!?N  
amount for note issue 发行纸币的款额 OS;
T;  
amount of bond 担保契据的款额 Ws|`E`6O  
amount of consideration 代价款额 9h6Oq(0b8  
amount of contribution 供款数额 ";=!PL  
amount of indebtedness 负债款额 WN=0s  
amount of principal of the loan 贷款本金额 aR6F%7gvz  
amount of rates chargeable 应征差饷数额 F4G81^H  
amount of share capital 股本额 :p}8#rb  
amount of sums assured 承保款额 CR'%=N04^  
amount of variation 变动幅度 =3(Auchl$Y  
amount of vote 拨款数额 F<b'{qf"  
amount payable 应付款额 Z[I M\# "  
amount receivable 应收款额 =[]6NjKS,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DNq(\@x[!  
analysis 分析 2%fIe  
ancillary risk 附属风险 g=4^u
*  
annual account 周年帐目；周年帐目报表；年度决算；年结 J6s]vV q"  
annual accounting date 年结日期 R]X 0D.  
annual allowance 每年免税额；年积金；年度津贴；年津 i:aW .QZ.  
annual balance 年度余额 tjFX(;^[  
annual disposable income 每年可动用收入 0)Ephsw  
annual estimates 周年预算 MBg[hu%  
annual fee 年费 _

xv3UzD  
annual general meeting 周年大会 \fT QNF  
annual growth rate 年增率；每年增长率 +`GtZnt#  
annual long-term supplement 长期个案每年补助金 GqRXNs!  
annual pensionable emolument 可供计算退休金的年薪 PhC3F4  
annual report 年报 h97#(_wV>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A/<u>cCW  
annual return 周年报表；周年申报表；每年报税表格 z4SJxL  
Annual Return Rules 《周年报表规则》 ]S&ki
}i&  
annual review of consumer prices 每年消费物价回顾 P!|Z%H  
annual roll-forward basis 逐年延展方式 &;-zy%#l  
annual salary 年薪 c$V5E t  
annual statement 年度报表；年度决算表 0i_:J  
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 K#Ck,Y "  
annuitant 年金受益人 IANSpWea?  
annuity 年金 @/<UhnI  
annuity contract 年金合约 fYUV[Gm  
annuity on human life 人寿年金 wv3,% lN  
antecedent debt 先前的债项 RN(I}]]a  
ante-dated cheque 倒填日期支票 RJ3oI+gI  
anticipated expenditure 预期开支 :/|"db&`  
anticipated net profit 预期纯利 ;Z{D @g+  
anticipated revenue 预期收入 S/5QK(XLC)  
anti-inflation measure 反通货膨胀措施 j-ej7  
anti-inflationary stance 反通货膨胀立场 nU_O|l9  
apparent deficit 表面赤字 Io.RT+slB  
apparent financial solvency 表面偿债能力 p?Azn>qBa  
apparent partner 表面合伙人 |2q3spd  
application for personal assessment 个人入息课税申请书 +>q#eUS)  
application of fund 资金应用 Z71m(//*}  
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 1'<C-[1  
appointed actuary 委任精算师 %)r ~GCd  
appointed auditor 委任核数师；委任审计师 uAPVR  
appointed trustee 委任的受托人 N;|^C{uz  
appointer 委任人 mF*x&^ie  
apportioned pro rata 按比例分摊 w95M B*N  
apportionment 分配；分摊 *vaYI3{qN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {=[>N>"  
apportionment formula 分摊方程式 [Iks8ZWr_  
apportionment of estate duty 遗产税的分摊 >lRZvf-i  
appraisal 估价；评估 } 9S}?R  
appreciable growth 可观增长 )SmnLvL  
appreciable impact 显着影响 [ /o'l:  
appreciable increase 可观增长 &|>~7(
 
appreciation 增值；升值 >u$8Z  
appreciation against other currencies 相对其他货币升值 8v;^jo>ug  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5YD~l(,S1]  
appreciation tax 增值税 f,HUr% @  
appropriation 拨款；拨用；拨付 5M
l=<^  
appropriation account 拨款帐目 7s(tAb
PdB  
Appropriation Bill 拨款法案 @yuiNj.T  
appropriation-in-aid system 补助拨款办法 +x"uP  
approved assets 核准资产 QadguV6|  
approved basket stock 认可一篮子证券 -@#w)  
approved budget 核准预算 WBE>0L  
approved charitable donation 认可慈善捐款 SB\%"nnV  
approved charitable institution 认可慈善机构 OT{"C"%5t  
approved currency 核准货币；认可货币 &$ h~Q  
approved estimates 核准预算 8?+|4:#=*J  
approved estimates of expenditure 核准开支预算 !K>iSF
<  
approved overseas insurer 核准海外保险人 +Y%6y]8  
approved overseas trust company 核准海外信托公司 F[jE#M=k  
approved pooled investment fund 核准汇集投资基金 "bo0O7InOV  
approved provident fund scheme 认可公积金计划 P"w\hF  
approved provision 核准拨款 V"4Z9Qg}  
approved redeemable share 核准可赎回股份 Vx_33";S\  
approved regional stock 认可地区性证券 ,S-h~x  
approved retirement scheme 认可退休金计划 Y2 @8B6  
approved subordinated loan 核准附属贷款 bU! v  
arbitrage 套戥；套汇；套利 X$Vi=fvt  
arbitrageur 套戥者；套汇者 I_J&>}V'  
arbitrary amount 临时款项 11=$]K>  
arrangement 措施；安排；协定 q\Y4vWg  
arrears 欠款 Cu[-<>my  
arrears of pay 欠付薪酬 g":[rXvId  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~K;QdV=YX  
articles of association 组织章程；组织细则；组织章程细则 n<ZPWlJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LIZB!S@V\  
ascertainment of profit 确定利润 Zzlf1#26\  
"Asia Clear" “亚洲结算系统”