[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 RZHfT0*jL  
allotment notice 股份配售通知；配股通知 "}3sL#|z  
allotment of shares 股份分配 )^(gwE  
allowable 可获宽免；免税的 wh(_<VZ  
allowable business loss 可扣除的营业亏损 4 
{M   
allowable expenses 可扣税的支出 Z=&|__+d  
allowance 免税额；津贴；备抵；准备金 We y*\@  
allowance for debts 债项的免税额 DWU=qD+  
allowance for depreciation by wear and tear 耗损折旧免税额 )+L|<6JXA  
allowance for funeral expenses 殡殓费的免税额 TJv .T2|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %V=%ARP|  
allowance for repairs and outgoings 修葺及支出方面的免税额 :of([e|u6  
allowance to debtor 给债务人的津贴  5 'set?  
alteration of capital 资本更改 s",Ea*  
alternate trustee 候补受托人 atZe`0  
amalgamation 合并 5M=U*BI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ovx *  
ambit of charges 征税范围；收费范围 )5@P|{FF  
amended valuation 经修订的估值 uUjjAGZ  
American Commodities Exchange 美国商品交易所 `dm*vd  
American Express Bank Limited 美国运通银行 X
HA|v ^  
American Stock Exchange 美国证券交易所 ;y(;7n_ a  
amortization 摊销 byI" ?  
amount due from banks 存放银行同业的款项 B :%Vq2`  
amount due from banks abroad 存放海外银行同业的款项 sV#%U%un  
amount due from holding companies 控股公司欠款 7I ~O|Mw  
amount due from local banks 存放本港银行同业的款项 2{j$1EdI@-  
amount due to banks 银行同业的存款 gs1yWnSv5  
amount due to banks abroad 海外银行同业的存款 G/JGb2I/7|  
amount due to holding companies 控股公司存款 &KMI C  
amount due to local banks 本港银行同业的存款 N'y<<tTA
 
amount due to outport banks 外埠银行同业的存款 FF#Aq  
amount for note issue 发行纸币的款额 6c!
F%xU}  
amount of bond 担保契据的款额 6 ZRc|ZQ  
amount of consideration 代价款额 `i.fm1I]  
amount of contribution 供款数额 d*tWFr|J-  
amount of indebtedness 负债款额 /rpr_Xw}  
amount of principal of the loan 贷款本金额 :WRD<D_4  
amount of rates chargeable 应征差饷数额 &S(>L[)9  
amount of share capital 股本额 Y%/RGYKh  
amount of sums assured 承保款额 WdOxwsq"  
amount of variation 变动幅度 i1x4$}  
amount of vote 拨款数额 Z=8&`  
amount payable 应付款额 Osz=OO{  
amount receivable 应收款额 80Y%C-Y:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y-})/zFc  
analysis 分析 v/ Ge+o0K  
ancillary risk 附属风险 3!9JXq%Hl  
annual account 周年帐目；周年帐目报表；年度决算；年结 P DY :?/  
annual accounting date 年结日期 uNI&U7_"  
annual allowance 每年免税额；年积金；年度津贴；年津 V(Pw|u" e  
annual balance 年度余额 !%$[p'  
annual disposable income 每年可动用收入 n#}@|"J  
annual estimates 周年预算 \SmsS^z(]  
annual fee 年费 b; of9hY  
annual general meeting 周年大会 R'Ue>k  
annual growth rate 年增率；每年增长率 xp1/@Pw?  
annual long-term supplement 长期个案每年补助金 GDCp@%xW  
annual pensionable emolument 可供计算退休金的年薪 ;R6f9tu2  
annual report 年报 _b8KK4UR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (ORbhjl  
annual return 周年报表；周年申报表；每年报税表格 X[
Iy6q t  
Annual Return Rules 《周年报表规则》 3~fi#{  
annual review of consumer prices 每年消费物价回顾 <SJ6<'  
annual roll-forward basis 逐年延展方式 >e;jGk?-  
annual salary 年薪 _v#puFy  
annual statement 年度报表；年度决算表 8\;, d  
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 9wCgJ$te  
annuitant 年金受益人 5@l5exuG*m  
annuity 年金 S
8qg"YR  
annuity contract 年金合约 Re~6'  
annuity on human life 人寿年金 ~hq\XQX  
antecedent debt 先前的债项 3]1 !g6  
ante-dated cheque 倒填日期支票 jy0aKSn8  
anticipated expenditure 预期开支 D)G oWt  
anticipated net profit 预期纯利 k-&<_ghT \  
anticipated revenue 预期收入 #qVvh3#g  
anti-inflation measure 反通货膨胀措施 ;F1y!h67<  
anti-inflationary stance 反通货膨胀立场 e,#w*|  
apparent deficit 表面赤字 $MvKwQ/   
apparent financial solvency 表面偿债能力 W\j'8^kI9  
apparent partner 表面合伙人 bCP2_h3*  
application for personal assessment 个人入息课税申请书 M>=@Z*u/+  
application of fund 资金应用 &p#PYs|H  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Ag T)J  
appointed actuary 委任精算师 W2h*t"5W  
appointed auditor 委任核数师；委任审计师 fahQ^#&d`  
appointed trustee 委任的受托人 fwUvFK1G  
appointer 委任人 ag8)^p'9  
apportioned pro rata 按比例分摊 O:I]v@  
apportionment 分配；分摊
n]vCvmt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8Mtd}{Fw*  
apportionment formula 分摊方程式 i<m) s$u  
apportionment of estate duty 遗产税的分摊 q;R&valn  
appraisal 估价；评估 d. d J^M  
appreciable growth 可观增长 5.-:)=  
appreciable impact 显着影响 e\(X:T  
appreciable increase 可观增长 B{0]v-w  
appreciation 增值；升值 v2rzHzFU  
appreciation against other currencies 相对其他货币升值 FLJ&ZU=s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s8A"x`5(  
appreciation tax 增值税 r[):'ys,C  
appropriation 拨款；拨用；拨付 5X3JQ"z  
appropriation account 拨款帐目 ,y"vf^BE.  
Appropriation Bill 拨款法案 msw'n  
appropriation-in-aid system 补助拨款办法 %npLgCF  
approved assets 核准资产 <gX({FA  
approved basket stock 认可一篮子证券 cb'Y
a_  
approved budget 核准预算 @rqmDpU  
approved charitable donation 认可慈善捐款 Y\<w|LkD8  
approved charitable institution 认可慈善机构 Lm!]m\LRZD  
approved currency 核准货币；认可货币 _Cf:\
Xs m  
approved estimates 核准预算 f }r \  
approved estimates of expenditure 核准开支预算 3Yx'/=]  
approved overseas insurer 核准海外保险人 ((AK7hb  
approved overseas trust company 核准海外信托公司  h('5x,G%  
approved pooled investment fund 核准汇集投资基金 '/D 2d  
approved provident fund scheme 认可公积金计划 Jo qhmn$j  
approved provision 核准拨款
RpU i'  
approved redeemable share 核准可赎回股份 K_t >T)K  
approved regional stock 认可地区性证券 T/u61}'U{  
approved retirement scheme 认可退休金计划 /qKor;x  
approved subordinated loan 核准附属贷款 rVhfj~Ts  
arbitrage 套戥；套汇；套利 6;~V@t  
arbitrageur 套戥者；套汇者 "Cvr("'O  
arbitrary amount 临时款项 5KbPpKpd  
arrangement 措施；安排；协定 r9-ayp#pC  
arrears 欠款 X9c <g;  
arrears of pay 欠付薪酬 nT4Ryld  
arrears of revenue 逾期未收税款；逾期未收的帐项 S_*Gv O  
articles of association 组织章程；组织细则；组织章程细则 *EO*Gg0d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NG\'Ii:-J  
ascertainment of profit 确定利润 |61ns6i!  
"Asia Clear" “亚洲结算系统”