[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 pVM1%n:#  
allotment notice 股份配售通知；配股通知 -"EPU]q  
allotment of shares 股份分配 9iV9q]($0  
allowable 可获宽免；免税的 DzIV5FG  
allowable business loss 可扣除的营业亏损 |]~],  
allowable expenses 可扣税的支出 ,Jx.Kj.,  
allowance 免税额；津贴；备抵；准备金 5me#/NqLHY  
allowance for debts 债项的免税额 ;ojJXH~$}  
allowance for depreciation by wear and tear 耗损折旧免税额 -jzoGzC3  
allowance for funeral expenses 殡殓费的免税额 Jn%Etz-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yx&d\/9  
allowance for repairs and outgoings 修葺及支出方面的免税额 YU XxQ|  
allowance to debtor 给债务人的津贴 J+TtM>  
alteration of capital 资本更改 TR%8O;  
alternate trustee 候补受托人 22*~CIh~x  
amalgamation 合并 MEu{'[C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x)pR^t7u8  
ambit of charges 征税范围；收费范围 X|yVRQ?F`  
amended valuation 经修订的估值  A"1%E.1  
American Commodities Exchange 美国商品交易所 O^q~dda  
American Express Bank Limited 美国运通银行 yg4#,4---b  
American Stock Exchange 美国证券交易所 0+k..l  
amortization 摊销 Jl1\*1"  
amount due from banks 存放银行同业的款项 yMD3h$w3a  
amount due from banks abroad 存放海外银行同业的款项 N_G84wxx  
amount due from holding companies 控股公司欠款 T oT('  
amount due from local banks 存放本港银行同业的款项 h;@>E:4Tg  
amount due to banks 银行同业的存款 +-T|ov<  
amount due to banks abroad 海外银行同业的存款 `.Zm}'  
amount due to holding companies 控股公司存款 ,4=mlte"  
amount due to local banks 本港银行同业的存款 E:-~SH}  
amount due to outport banks 外埠银行同业的存款 P4LiU2C  
amount for note issue 发行纸币的款额 b`JS&E  
amount of bond 担保契据的款额 >*uj )u%  
amount of consideration 代价款额 jxZf,]>T  
amount of contribution 供款数额 HA0F'k  
amount of indebtedness 负债款额 l;$FR4}d  
amount of principal of the loan 贷款本金额 +~|Jn_:A f  
amount of rates chargeable 应征差饷数额 BSy{"K*M  
amount of share capital 股本额 @NL37C  
amount of sums assured 承保款额 |)br-?2  
amount of variation 变动幅度 o+L[o_er  
amount of vote 拨款数额 i(Zz
E  
amount payable 应付款额 hUX8j9N>  
amount receivable 应收款额 C$$Zwgy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'V8o["P  
analysis 分析 Z|fi$2k0!  
ancillary risk 附属风险 ?a*w6,y.  
annual account 周年帐目；周年帐目报表；年度决算；年结 {c~w Ms#  
annual accounting date 年结日期 -0TI7 @  
annual allowance 每年免税额；年积金；年度津贴；年津 s:cJF  
annual balance 年度余额 %zo 6A1Q;  
annual disposable income 每年可动用收入 @ 'c(q=K;  
annual estimates 周年预算 | O9b  
annual fee 年费 \y6Y}C v  
annual general meeting 周年大会 k2fJ  
annual growth rate 年增率；每年增长率 I!}V+gu=  
annual long-term supplement 长期个案每年补助金 k!G{#(++&6  
annual pensionable emolument 可供计算退休金的年薪 eA{A3.f"Hz  
annual report 年报 &g>MZ"Z|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 J1w3g,  
annual return 周年报表；周年申报表；每年报税表格  E(wS6  
Annual Return Rules 《周年报表规则》 {NcJL< ;tS  
annual review of consumer prices 每年消费物价回顾 CEBu[TT/9  
annual roll-forward basis 逐年延展方式 l8:!{I?s=  
annual salary 年薪 _yF@k~ h  
annual statement 年度报表；年度决算表 /sn }Q-Zy2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^6Zx-Mf\  
annuitant 年金受益人 bSn={O"M  
annuity 年金 %_!0V*X*  
annuity contract 年金合约 HR?bnkv|id  
annuity on human life 人寿年金 f,|;eF-Z  
antecedent debt 先前的债项 2 E?]!9T~|  
ante-dated cheque 倒填日期支票 (D6ks5Uui  
anticipated expenditure 预期开支 9P,[MZ  
anticipated net profit 预期纯利 !vVW8hbp  
anticipated revenue 预期收入 C1(RgY|  
anti-inflation measure 反通货膨胀措施 *M$mAy<  
anti-inflationary stance 反通货膨胀立场 N"tX K  
apparent deficit 表面赤字 .3jijc j  
apparent financial solvency 表面偿债能力 \gK'g-)}  
apparent partner 表面合伙人 1r*yYm'  
application for personal assessment 个人入息课税申请书 etUfdZ  
application of fund 资金应用 S4c- i2Rq  
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 LN5BU,4=  
appointed actuary 委任精算师 E2z=U  
appointed auditor 委任核数师；委任审计师 \So)g)K  
appointed trustee 委任的受托人 ZoYllk   
appointer 委任人 '4D7:  
apportioned pro rata 按比例分摊 +]GP"yv-  
apportionment 分配；分摊 ,Z :2ba  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /;:4$2R(;  
apportionment formula 分摊方程式 7h2/8YUgQ  
apportionment of estate duty 遗产税的分摊 U>00B|<GJ  
appraisal 估价；评估 ]Nw]po+  
appreciable growth 可观增长 Wb#<ctM>  
appreciable impact 显着影响 R4'>5.M  
appreciable increase 可观增长 t-n'I/^5  
appreciation 增值；升值 smn(q)tt  
appreciation against other currencies 相对其他货币升值 b6H7>x
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [6 "5  
appreciation tax 增值税 1|s`z  
appropriation 拨款；拨用；拨付 +2k{yl  
appropriation account 拨款帐目 {?++T 0  
Appropriation Bill 拨款法案 1HqN`])l/j  
appropriation-in-aid system 补助拨款办法 \Tn
K<83  
approved assets 核准资产 A>315!d"  
approved basket stock 认可一篮子证券 XbeT x  
approved budget 核准预算 Fp" c {  
approved charitable donation 认可慈善捐款 !,{N>{I  
approved charitable institution 认可慈善机构 R?,v:S&i7;  
approved currency 核准货币；认可货币 *a0#PfS[  
approved estimates 核准预算 PR AP~P&^  
approved estimates of expenditure 核准开支预算 7q 5 \]J[  
approved overseas insurer 核准海外保险人 r+6 DlT a  
approved overseas trust company 核准海外信托公司 %Wm)  
approved pooled investment fund 核准汇集投资基金 9eE FX7  
approved provident fund scheme 认可公积金计划 <lU(9) L;&  
approved provision 核准拨款 {zc*yV\  
approved redeemable share 核准可赎回股份 O<mA+yk  
approved regional stock 认可地区性证券 Eh|6{LDn!  
approved retirement scheme 认可退休金计划 sFvYCRw /  
approved subordinated loan 核准附属贷款 l}T@Cgt  
arbitrage 套戥；套汇；套利 cG3tn&AXi  
arbitrageur 套戥者；套汇者 D8xE"6T>  
arbitrary amount 临时款项 3h%Nd&_9  
arrangement 措施；安排；协定 kmlO}0  
arrears 欠款 &oJ [ *pQ  
arrears of pay 欠付薪酬 |oX9SUl  
arrears of revenue 逾期未收税款；逾期未收的帐项 "(~fl<;  
articles of association 组织章程；组织细则；组织章程细则 R%t|R79I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J-azBi  
ascertainment of profit 确定利润 %U.x9UL  
"Asia Clear" “亚洲结算系统”