[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 iS.gN&\z^  
allotment notice 股份配售通知；配股通知 Bt$,=k  
allotment of shares 股份分配 0~WXA=XG  
allowable 可获宽免；免税的 BLqK5~  
allowable business loss 可扣除的营业亏损 iRG6Cw2  
allowable expenses 可扣税的支出 d*k5h<jM
 
allowance 免税额；津贴；备抵；准备金 Tw`dLK?  
allowance for debts 债项的免税额 I D-I<Ev  
allowance for depreciation by wear and tear 耗损折旧免税额 .T(vGiU  
allowance for funeral expenses 殡殓费的免税额 -p7 HQ/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x]%,?Vd?  
allowance for repairs and outgoings 修葺及支出方面的免税额 p*YV*Arv  
allowance to debtor 给债务人的津贴 v<l]K$5J&  
alteration of capital 资本更改 W)  
alternate trustee 候补受托人 .Sa=VC?EZ  
amalgamation 合并 w EI? 9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wnXU=  
ambit of charges 征税范围；收费范围 ){,Mv:#+T  
amended valuation 经修订的估值 G OG[^T  
American Commodities Exchange 美国商品交易所 >zfx2wh\a  
American Express Bank Limited 美国运通银行 ;KmrBNF  
American Stock Exchange 美国证券交易所 j8^#698X  
amortization 摊销 u:W/6QS  
amount due from banks 存放银行同业的款项 mOTA  
amount due from banks abroad 存放海外银行同业的款项 |lzcyz  
amount due from holding companies 控股公司欠款 /FPO'} 6i  
amount due from local banks 存放本港银行同业的款项 7u:kR;wk  
amount due to banks 银行同业的存款 l a 0:jO5  
amount due to banks abroad 海外银行同业的存款 x=x%F;  
amount due to holding companies 控股公司存款 pTTM(Hrx  
amount due to local banks 本港银行同业的存款 w6mYLK%  
amount due to outport banks 外埠银行同业的存款 ]{+Y!tD  
amount for note issue 发行纸币的款额 pg_H'0R  
amount of bond 担保契据的款额 `}$bJCSF.n  
amount of consideration 代价款额 J#3[,~  
amount of contribution 供款数额 e8(Qx3T?b  
amount of indebtedness 负债款额 D88IU9V&n  
amount of principal of the loan 贷款本金额 i$6a0'@U  
amount of rates chargeable 应征差饷数额 P;'ZdZ(SLu  
amount of share capital 股本额 -w)v38iX!  
amount of sums assured 承保款额 SXJjagAoML  
amount of variation 变动幅度 .~rg#*]^  
amount of vote 拨款数额 [fvjvN`  
amount payable 应付款额 <~_XT>`y  
amount receivable 应收款额 b^}U^2S%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W.D>$R2  
analysis 分析 swJQwY  
ancillary risk 附属风险 j:2F97  
annual account 周年帐目；周年帐目报表；年度决算；年结 m&(qr5>b  
annual accounting date 年结日期 9p^gF2?k  
annual allowance 每年免税额；年积金；年度津贴；年津 U^)`_\/;?  
annual balance 年度余额 UFj!7gX]  
annual disposable income 每年可动用收入 $ZB`4!JxG  
annual estimates 周年预算 A =&`TfXu  
annual fee 年费 Pl`Nniy  
annual general meeting 周年大会 WW^+X~Y  
annual growth rate 年增率；每年增长率 cb{"1z  
annual long-term supplement 长期个案每年补助金 ;7H^;+P  
annual pensionable emolument 可供计算退休金的年薪
d:

_;  
annual report 年报 ;3bUgI}.J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (#z6w#CU(  
annual return 周年报表；周年申报表；每年报税表格 [io|qLr}\  
Annual Return Rules 《周年报表规则》 1O,8=,K2a  
annual review of consumer prices 每年消费物价回顾 2hryY  
annual roll-forward basis 逐年延展方式 ,]n~j-
X  
annual salary 年薪 gMPp'^g]_  
annual statement 年度报表；年度决算表 #ZnNJ\6  
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 JZ:yPvJ  
annuitant 年金受益人 WoNY8 8hT  
annuity 年金 0O]v|  
annuity contract 年金合约 tAY{
+N]f  
annuity on human life 人寿年金 42}8es.aa  
antecedent debt 先前的债项 $ye>;
Ek  
ante-dated cheque 倒填日期支票 :l iDoGDi  
anticipated expenditure 预期开支 Jm< uE]9  
anticipated net profit 预期纯利 NN5Ejr,  
anticipated revenue 预期收入 vr2PCG[~  
anti-inflation measure 反通货膨胀措施 ^7=7V0>,:  
anti-inflationary stance 反通货膨胀立场 zf^|H% ~^  
apparent deficit 表面赤字 0bIgOLP  
apparent financial solvency 表面偿债能力 V s=o@  
apparent partner 表面合伙人 0O*kC43E_  
application for personal assessment 个人入息课税申请书 n;>=QG -v  
application of fund 资金应用 .`v%9-5v  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o?a3hD  
appointed actuary 委任精算师 )1HWD]>4  
appointed auditor 委任核数师；委任审计师 L*vKIP<EMM  
appointed trustee 委任的受托人 O(D2F$VlL  
appointer 委任人 G\V*j$}!  
apportioned pro rata 按比例分摊 6Q_A-X3hk  
apportionment 分配；分摊 u-mD"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iXvrZofE  
apportionment formula 分摊方程式 _z 5W*..  
apportionment of estate duty 遗产税的分摊 uaU2D-ft"  
appraisal 估价；评估 MPw?HpM  
appreciable growth 可观增长 Cz9MXb]B  
appreciable impact 显着影响 '
!,(G3  
appreciable increase 可观增长 've[Mx  
appreciation 增值；升值 D&~%w!  
appreciation against other currencies 相对其他货币升值 |')PQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~#}T|  
appreciation tax 增值税 e6jA4X+a  
appropriation 拨款；拨用；拨付 'V&Uh]>  
appropriation account 拨款帐目 DZ`m{l3H  
Appropriation Bill 拨款法案 }@tgc?CD  
appropriation-in-aid system 补助拨款办法 e+{lf*"3  
approved assets 核准资产 *yjnC  
approved basket stock 认可一篮子证券 f:J-X~T_f  
approved budget 核准预算 W}MN-0  
approved charitable donation 认可慈善捐款 _5x]BH6f  
approved charitable institution 认可慈善机构 Qh -:P`CN
 
approved currency 核准货币；认可货币 ('Uj|m}9  
approved estimates 核准预算 hCd? Kti  
approved estimates of expenditure 核准开支预算 6DgdS5GhT_  
approved overseas insurer 核准海外保险人 (+/d*4  
approved overseas trust company 核准海外信托公司 )4c?BCgy  
approved pooled investment fund 核准汇集投资基金 CgYX^h?Y9  
approved provident fund scheme 认可公积金计划 *kYGXT,f]  
approved provision 核准拨款 2+~gZxHq  
approved redeemable share 核准可赎回股份 .uxM&|0H  
approved regional stock 认可地区性证券 ;DR5?N/a  
approved retirement scheme 认可退休金计划 }<l:~-y|  
approved subordinated loan 核准附属贷款 0(:SEiz6s  
arbitrage 套戥；套汇；套利 %%>nM'4<  
arbitrageur 套戥者；套汇者 |\G^:V[.  
arbitrary amount 临时款项 cY kb3(  
arrangement 措施；安排；协定  Y#~A":A  
arrears 欠款 5$cjCjY  
arrears of pay 欠付薪酬 -)}Z $;1a  
arrears of revenue 逾期未收税款；逾期未收的帐项 gTU5r4xm~  
articles of association 组织章程；组织细则；组织章程细则 z0SF2L H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PJe_qP  
ascertainment of profit 确定利润 CS(2bj^6D  
"Asia Clear" “亚洲结算系统”