[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 IT,d(UV_  
allotment notice 股份配售通知；配股通知 5rG&Z5  
allotment of shares 股份分配 .Q'/e>0  
allowable 可获宽免；免税的 ^X2U A{  
allowable business loss 可扣除的营业亏损 QuuR_Ao?c'  
allowable expenses 可扣税的支出 Uh.XL=wY  
allowance 免税额；津贴；备抵；准备金 C;m7~R  
allowance for debts 债项的免税额 mHTZ:84  
allowance for depreciation by wear and tear 耗损折旧免税额 -rE_pV;  
allowance for funeral expenses 殡殓费的免税额 &P8 Run  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *"rgK|CM$  
allowance for repairs and outgoings 修葺及支出方面的免税额 @
8zp(1.  
allowance to debtor 给债务人的津贴 .Z=4,m
>  
alteration of capital 资本更改 8o' a  
alternate trustee 候补受托人 cG%ttfq\  
amalgamation 合并 f"XFf@!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |12Cg>;j*n  
ambit of charges 征税范围；收费范围 >z0~!!YZ  
amended valuation 经修订的估值 y'sy]Q~  
American Commodities Exchange 美国商品交易所 HVb9YU+  
American Express Bank Limited 美国运通银行 m9*Lo[EXO  
American Stock Exchange 美国证券交易所 iG<rB-"  
amortization 摊销 Dd+ f,$  
amount due from banks 存放银行同业的款项 ciKkazx
.  
amount due from banks abroad 存放海外银行同业的款项 ?h`Ned0P  
amount due from holding companies 控股公司欠款 tT7< V{i4  
amount due from local banks 存放本港银行同业的款项  ESOuDD2<  
amount due to banks 银行同业的存款 M1._{Jw5  
amount due to banks abroad 海外银行同业的存款 _!FM^N}|  
amount due to holding companies 控股公司存款 4Q0@\dR9  
amount due to local banks 本港银行同业的存款 @\gTi;u/x  
amount due to outport banks 外埠银行同业的存款 x
'Z<  
amount for note issue 发行纸币的款额 zGz^T  
amount of bond 担保契据的款额
F?j;3@z[A  
amount of consideration 代价款额 W":is"  
amount of contribution 供款数额 U^_'e_)  
amount of indebtedness 负债款额 w, 0tY=h6  
amount of principal of the loan 贷款本金额 |xI\)VE^  
amount of rates chargeable 应征差饷数额 />fP )56*  
amount of share capital 股本额 b `Wn98s  
amount of sums assured 承保款额 Qy ; M:q  
amount of variation 变动幅度 6T6 S9A*nT  
amount of vote 拨款数额 8kZ~  
amount payable 应付款额 &fBLPF%6  
amount receivable 应收款额 %hK?\Pg3=E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \Cx) ~bq<  
analysis 分析 _]E ~ci}  
ancillary risk 附属风险 66\0JsT?3  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^G63GYh]y  
annual accounting date 年结日期 7Dy\-9:v  
annual allowance 每年免税额；年积金；年度津贴；年津 cmDskQ:  
annual balance 年度余额 4)=LOGW  
annual disposable income 每年可动用收入 pL$UI3VCP  
annual estimates 周年预算 -&Fxg>FrYb  
annual fee 年费 }G&#pw2  
annual general meeting 周年大会 =YX/]g|9K  
annual growth rate 年增率；每年增长率 t1HUp dHY  
annual long-term supplement 长期个案每年补助金 (_ov_3  
annual pensionable emolument 可供计算退休金的年薪 bwM>
#@H  
annual report 年报 s~$kzEtjjU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *(ex:1sW  
annual return 周年报表；周年申报表；每年报税表格 fk!wq.a  
Annual Return Rules 《周年报表规则》 w<_ .T#  
annual review of consumer prices 每年消费物价回顾 bo&!oY#  
annual roll-forward basis 逐年延展方式 = PldXw0  
annual salary 年薪 oS)0,p  
annual statement 年度报表；年度决算表 Egt;Bj#%  
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 woZ'T  
annuitant 年金受益人 *iF>}yhe  
annuity 年金 uF>I0J#z?  
annuity contract 年金合约 <\x/Y$jm0n  
annuity on human life 人寿年金 ToJV.AdfT  
antecedent debt 先前的债项 rtDm<aUh  
ante-dated cheque 倒填日期支票 i;^ e6A>  
anticipated expenditure 预期开支 3+m#v8h1  
anticipated net profit 预期纯利 h$ M+Yo+  
anticipated revenue 预期收入 YZ\$b=-  
anti-inflation measure 反通货膨胀措施 !TY4C`/  
anti-inflationary stance 反通货膨胀立场 _1*EMq6  
apparent deficit 表面赤字 @Z!leyam  
apparent financial solvency 表面偿债能力 #{(?a.:  
apparent partner 表面合伙人 } oJ+2OepN  
application for personal assessment 个人入息课税申请书 UuxWP\ ~2  
application of fund 资金应用 T3['6%  
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 h 88iZK  
appointed actuary 委任精算师 zsI0Q47\  
appointed auditor 委任核数师；委任审计师 Ig1cf9 :  
appointed trustee 委任的受托人 U;Hu:q*  
appointer 委任人 4UoUuKzt  
apportioned pro rata 按比例分摊 r6]r+!63"  
apportionment 分配；分摊 )8&Q.? T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~!]FF}6  
apportionment formula 分摊方程式 #e&j]Q$Eh  
apportionment of estate duty 遗产税的分摊 'q1)W'  
appraisal 估价；评估 J),7ukLu^  
appreciable growth 可观增长 }.gDaxj  
appreciable impact 显着影响 -]5dD VSO  
appreciable increase 可观增长 $c0SWz  
appreciation 增值；升值 -w 2!k  
appreciation against other currencies 相对其他货币升值 <(d^2-0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Iz@lrO6  
appreciation tax 增值税 ^`YSl*:  
appropriation 拨款；拨用；拨付 Q"
VFcp:  
appropriation account 拨款帐目 ,e>C)wq;  
Appropriation Bill 拨款法案 >;o^qi_$  
appropriation-in-aid system 补助拨款办法 F$ Us! NN  
approved assets 核准资产 -'{ioHt&X/  
approved basket stock 认可一篮子证券 *%ZfE,bu8<  
approved budget 核准预算 {^9,Dy_D  
approved charitable donation 认可慈善捐款 *we3i  
approved charitable institution 认可慈善机构 `(=)8>|e  
approved currency 核准货币；认可货币 0$&Z_oJ  
approved estimates 核准预算 gU>Y  
approved estimates of expenditure 核准开支预算 4'+/R%jk"  
approved overseas insurer 核准海外保险人 B/E1nBobC  
approved overseas trust company 核准海外信托公司 *~4uF  
approved pooled investment fund 核准汇集投资基金 3w{4G<I  
approved provident fund scheme 认可公积金计划 8c+i+g
p!  
approved provision 核准拨款 {_3ZKD(\  
approved redeemable share 核准可赎回股份 |kV,B_q
z  
approved regional stock 认可地区性证券 ;#/b=j\pi  
approved retirement scheme 认可退休金计划 lZ^XZjwoM  
approved subordinated loan 核准附属贷款 *v:+AE  
arbitrage 套戥；套汇；套利 a>sUq["  
arbitrageur 套戥者；套汇者 FO3!tJ\L  
arbitrary amount 临时款项 ErB6fl  
arrangement 措施；安排；协定 2|EHNy!  
arrears 欠款 ~u%9@}Oo>  
arrears of pay 欠付薪酬 QEUg=*3W=  
arrears of revenue 逾期未收税款；逾期未收的帐项 JS&l h  
articles of association 组织章程；组织细则；组织章程细则 E3,Z(dpX!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5/:Zj,41{  
ascertainment of profit 确定利润 Zi7(lG  
"Asia Clear" “亚洲结算系统”