[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 1Ypru<.)W  
allotment notice 股份配售通知；配股通知 J^U#dYd  
allotment of shares 股份分配 US-P>yF  
allowable 可获宽免；免税的 l78zS'  
allowable business loss 可扣除的营业亏损 Y>r9"X|&H  
allowable expenses 可扣税的支出 mhL,:UE  
allowance 免税额；津贴；备抵；准备金 6:Ra3!V"v  
allowance for debts 债项的免税额 OX!9T.j  
allowance for depreciation by wear and tear 耗损折旧免税额 9k1n-p o  
allowance for funeral expenses 殡殓费的免税额 ^$VOC>>9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wJ i
p{  
allowance for repairs and outgoings 修葺及支出方面的免税额 {A{=RPL  
allowance to debtor 给债务人的津贴 ^b'[81%  
alteration of capital 资本更改 1N2s[ \q$  
alternate trustee 候补受托人 7tJPjp4l  
amalgamation 合并 F9N)UW:w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZhW>H  
ambit of charges 征税范围；收费范围 bX8Bn0#a+  
amended valuation 经修订的估值 qm2  
American Commodities Exchange 美国商品交易所 rk `x81  
American Express Bank Limited 美国运通银行 ]*?qaIdqu  
American Stock Exchange 美国证券交易所 jvA]EN6$;~  
amortization 摊销 V#zDYrp  
amount due from banks 存放银行同业的款项 El,p}Bi.  
amount due from banks abroad 存放海外银行同业的款项 +v/_R{ M  
amount due from holding companies 控股公司欠款 '~2;WF0h  
amount due from local banks 存放本港银行同业的款项 Y6f0 ?lB  
amount due to banks 银行同业的存款 lj(}{O  
amount due to banks abroad 海外银行同业的存款 Ji gc@@B.  
amount due to holding companies 控股公司存款 iphe0QE[#}  
amount due to local banks 本港银行同业的存款 1s .Ose  
amount due to outport banks 外埠银行同业的存款 J=ZNx;{6  
amount for note issue 发行纸币的款额 )=#QTiJ  
amount of bond 担保契据的款额 xDm^f^}>  
amount of consideration 代价款额 >O?5mfMK  
amount of contribution 供款数额 ,*Jm\ u  
amount of indebtedness 负债款额 {'T=&`&OF  
amount of principal of the loan 贷款本金额 Qn_*(CSp  
amount of rates chargeable 应征差饷数额 #)z_TM07P  
amount of share capital 股本额 5 #~u U  
amount of sums assured 承保款额 ;CD@RP{$n  
amount of variation 变动幅度 -:&qNY:Vp  
amount of vote 拨款数额 %[b~4,c1  
amount payable 应付款额 v[\' M  
amount receivable 应收款额 #}3$n/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B[}#m'Lv  
analysis 分析 B/7
c`V  
ancillary risk 附属风险 %Sf%XNtu  
annual account 周年帐目；周年帐目报表；年度决算；年结 blEs!/A`  
annual accounting date 年结日期 30bScW<08  
annual allowance 每年免税额；年积金；年度津贴；年津 LNPw b1)  
annual balance 年度余额 dX?8@uzu  
annual disposable income 每年可动用收入 |p}qK Fdi  
annual estimates 周年预算 8S R~{  
annual fee 年费 %3
!DRz  
annual general meeting 周年大会 sE{A~{a`  
annual growth rate 年增率；每年增长率 A@^Y2:pY  
annual long-term supplement 长期个案每年补助金 gq\ulLyOeZ  
annual pensionable emolument 可供计算退休金的年薪 v@(Y:\>  
annual report 年报 v!JQ;OX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 x8|sdZFxo  
annual return 周年报表；周年申报表；每年报税表格 &z8I@ ^<  
Annual Return Rules 《周年报表规则》 wGr
5V!  
annual review of consumer prices 每年消费物价回顾 WW\t<O;z  
annual roll-forward basis 逐年延展方式 >,wm-4&E  
annual salary 年薪 )2~Iqzc4  
annual statement 年度报表；年度决算表 }}y~\TB~}  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F l@%?  
annuitant 年金受益人 {N!Xp:(<7_  
annuity 年金 z]:{ruvH  
annuity contract 年金合约 9Kf# jZ  
annuity on human life 人寿年金 8K$q6V%#  
antecedent debt 先前的债项 4EQ-48h17  
ante-dated cheque 倒填日期支票 KG=h!]Meq  
anticipated expenditure 预期开支 8&+m5xS  
anticipated net profit 预期纯利 I*hCIy#;  
anticipated revenue 预期收入 ^UOVXRn  
anti-inflation measure 反通货膨胀措施 ?Zu2=<DU  
anti-inflationary stance 反通货膨胀立场 0<(F 8  
apparent deficit 表面赤字 I
Y jt*p5  
apparent financial solvency 表面偿债能力 LVt{`   
apparent partner 表面合伙人 &i Yy  
application for personal assessment 个人入息课税申请书 ay4E\=k  
application of fund 资金应用 U(*k:Fw  
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 F-0|&0  
appointed actuary 委任精算师 &Cv0oi&B  
appointed auditor 委任核数师；委任审计师 tgz  
appointed trustee 委任的受托人 D_VAtz  
appointer 委任人 w%Vw*i6o  
apportioned pro rata 按比例分摊 (nL''#Ka  
apportionment 分配；分摊 walQo^<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ':Avh|q3N  
apportionment formula 分摊方程式 gK7bP'S8H  
apportionment of estate duty 遗产税的分摊 w=Cqv~  
appraisal 估价；评估 fdk]i/*)  
appreciable growth 可观增长 8y:c3jzP_  
appreciable impact 显着影响 y{{7)G  
appreciable increase 可观增长 Ed
gcdSb7  
appreciation 增值；升值 :s(vn Ie^  
appreciation against other currencies 相对其他货币升值 u^5X@.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uv >T8(w  
appreciation tax 增值税 gN./u   
appropriation 拨款；拨用；拨付 %z9eVkPI~  
appropriation account 拨款帐目 =\uQGH  
Appropriation Bill 拨款法案 eksYIQZ]  
appropriation-in-aid system 补助拨款办法 )}`3haG  
approved assets 核准资产 x.J% c[Q8  
approved basket stock 认可一篮子证券 N i\*<:_  
approved budget 核准预算 "lU%Pm]>  
approved charitable donation 认可慈善捐款
'Ll,HgU;  
approved charitable institution 认可慈善机构 q4Z9;^S  
approved currency 核准货币；认可货币 B{`4"uEb$G  
approved estimates 核准预算 %#g9d  
approved estimates of expenditure 核准开支预算 E}&Z=+v}   
approved overseas insurer 核准海外保险人 9j6##@{  
approved overseas trust company 核准海外信托公司 ciQG.]  
approved pooled investment fund 核准汇集投资基金 -^a?]`3_v  
approved provident fund scheme 认可公积金计划 /1s|FI$-L  
approved provision 核准拨款 mI;#Zq_j  
approved redeemable share 核准可赎回股份 pzL !42  
approved regional stock 认可地区性证券 F?>rWP   
approved retirement scheme 认可退休金计划 HZ>8@AVa\  
approved subordinated loan 核准附属贷款 qQzf&"  
arbitrage 套戥；套汇；套利 <0?h$hf4c  
arbitrageur 套戥者；套汇者 /<J&ZoeJB  
arbitrary amount 临时款项 io8c[#"uU  
arrangement 措施；安排；协定 <|,0%bq)|  
arrears 欠款 7soiy A  
arrears of pay 欠付薪酬 RfM uWo:  
arrears of revenue 逾期未收税款；逾期未收的帐项 <[N"W82p  
articles of association 组织章程；组织细则；组织章程细则 2`|1 !x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5|I2  
ascertainment of profit 确定利润 Cq-d,  
"Asia Clear" “亚洲结算系统”