[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 VWDXEa9  
allotment notice 股份配售通知；配股通知 U$jw8I'.  
allotment of shares 股份分配 6Y?%G>$6  
allowable 可获宽免；免税的 l3kYfq{";"  
allowable business loss 可扣除的营业亏损 eD5:0;X2  
allowable expenses 可扣税的支出 -5;Kyio  
allowance 免税额；津贴；备抵；准备金 9D@ $Y54  
allowance for debts 债项的免税额 8axz`2`  
allowance for depreciation by wear and tear 耗损折旧免税额 ZS&>%G  
allowance for funeral expenses 殡殓费的免税额 k |}&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZslH2#  
allowance for repairs and outgoings 修葺及支出方面的免税额 `q =e<$  
allowance to debtor 给债务人的津贴 ,Vb;2  
alteration of capital 资本更改  +6paM  
alternate trustee 候补受托人 T,N"8N{K"  
amalgamation 合并 W=b<"z]RE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X 'D~#r  
ambit of charges 征税范围；收费范围 GjTj..G/  
amended valuation 经修订的估值 }xhat,9  
American Commodities Exchange 美国商品交易所 /8m2oL\<  
American Express Bank Limited 美国运通银行 j7r!N^  
American Stock Exchange 美国证券交易所 2y6@:VxSh  
amortization 摊销 &XG k  
amount due from banks 存放银行同业的款项 DXX(qk)6  
amount due from banks abroad 存放海外银行同业的款项 h M{&
if
 
amount due from holding companies 控股公司欠款 9J>b6  
amount due from local banks 存放本港银行同业的款项 [t)omPy<c  
amount due to banks 银行同业的存款 
F.;G6  
amount due to banks abroad 海外银行同业的存款 lIR0jgP@z  
amount due to holding companies 控股公司存款 Jt-s6-2  
amount due to local banks 本港银行同业的存款 YA(_*h  
amount due to outport banks 外埠银行同业的存款 n0nf;E  
amount for note issue 发行纸币的款额 F\pw0^K;N  
amount of bond 担保契据的款额 dFdll3bC  
amount of consideration 代价款额 ?Q$LIoR  
amount of contribution 供款数额 bpe8 `b(#  
amount of indebtedness 负债款额 2kv%k3Q{  
amount of principal of the loan 贷款本金额 00DWXGt20o  
amount of rates chargeable 应征差饷数额 E>_?9~8Mf  
amount of share capital 股本额 RX]x3-  
amount of sums assured 承保款额 L|sWSrqd  
amount of variation 变动幅度 %y@iA91K  
amount of vote 拨款数额 'vgO`  
amount payable 应付款额 OBF3)L]  
amount receivable 应收款额 k:?+75?$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &5*)r@+  
analysis 分析 p)
 x.Y  
ancillary risk 附属风险 >)I
h[0~M  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]>utLi5dX  
annual accounting date 年结日期 iU)-YFO  
annual allowance 每年免税额；年积金；年度津贴；年津 R'E8>ee;^  
annual balance 年度余额 m~K[+P  
annual disposable income 每年可动用收入 c[=%v]j:u  
annual estimates 周年预算 Bjg 21b w^  
annual fee 年费 $Cu/!GA4.>  
annual general meeting 周年大会 [\9
WqHs  
annual growth rate 年增率；每年增长率 6r"PtHr  
annual long-term supplement 长期个案每年补助金 ,+p&ZpH
 
annual pensionable emolument 可供计算退休金的年薪 mwuFXu/  
annual report 年报 8ad !.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 L_+0[A  
annual return 周年报表；周年申报表；每年报税表格 o]NL_SM_  
Annual Return Rules 《周年报表规则》 #=WDJT:  
annual review of consumer prices 每年消费物价回顾 
9"yBO`  
annual roll-forward basis 逐年延展方式 -25#Vh  
annual salary 年薪 >40B Fxc  
annual statement 年度报表；年度决算表 Z_%}pe39B  
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 Fa( }:Ug  
annuitant 年金受益人 Y^)VHE]  
annuity 年金 >K`.!!av,Y  
annuity contract 年金合约 {HqwpB\@  
annuity on human life 人寿年金 _ Ko
0  
antecedent debt 先前的债项 ?Y"bt^4j  
ante-dated cheque 倒填日期支票 &`rV{%N"  
anticipated expenditure 预期开支 y)3(  
anticipated net profit 预期纯利 vOYcS$,^X%  
anticipated revenue 预期收入 :oB4\/(G#  
anti-inflation measure 反通货膨胀措施 -_jV.`t  
anti-inflationary stance 反通货膨胀立场 >l$vu-k)~4  
apparent deficit 表面赤字 PVO9KWv**  
apparent financial solvency 表面偿债能力 $,k SR}  
apparent partner 表面合伙人 YQR*?/?a  
application for personal assessment 个人入息课税申请书 >J=x";,D|~  
application of fund 资金应用 #( nheL  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }iy`Ko+B"b  
appointed actuary 委任精算师 .}fc*2.'  
appointed auditor 委任核数师；委任审计师 Fqzk/m  
appointed trustee 委任的受托人 Vvx(7p-GQ  
appointer 委任人 M3Kpp_d_!  
apportioned pro rata 按比例分摊 x7e  
apportionment 分配；分摊 </y V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rL URP2~  
apportionment formula 分摊方程式 PiB)pUYj  
apportionment of estate duty 遗产税的分摊 *f8,R"]-g  
appraisal 估价；评估 +N[dYm  
appreciable growth 可观增长 MW9B -x  
appreciable impact 显着影响 ej,MmLu~^  
appreciable increase 可观增长 [
hj|8)  
appreciation 增值；升值 \3q{E",\>@  
appreciation against other currencies 相对其他货币升值
SX}GKu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "sFdr
XJ  
appreciation tax 增值税 whNRUOK:  
appropriation 拨款；拨用；拨付 ;J\{r$q  
appropriation account 拨款帐目 8
O{]ML  
Appropriation Bill 拨款法案 'D(Hqdr;:  
appropriation-in-aid system 补助拨款办法 eEsEW<su  
approved assets 核准资产 lGB7(  
approved basket stock 认可一篮子证券 ;lGa.RD[ a  
approved budget 核准预算 p!'
wOThO`  
approved charitable donation 认可慈善捐款 se_zCS4Y  
approved charitable institution 认可慈善机构 +bm2vIh$  
approved currency 核准货币；认可货币 y<F$@  
approved estimates 核准预算 :&)RK~1m_  
approved estimates of expenditure 核准开支预算 62EJ#
q[  
approved overseas insurer 核准海外保险人 M _U$I7  
approved overseas trust company 核准海外信托公司 S=aXmz<  
approved pooled investment fund 核准汇集投资基金 j~DoMP5Ls  
approved provident fund scheme 认可公积金计划 3|:uIoR{  
approved provision 核准拨款 lO, 2  
approved redeemable share 核准可赎回股份 v,>F0ofJ  
approved regional stock 认可地区性证券 qw87B!D  
approved retirement scheme 认可退休金计划 !^axO  
approved subordinated loan 核准附属贷款 0'97af  
arbitrage 套戥；套汇；套利 &s/aJgJhp  
arbitrageur 套戥者；套汇者 SATZ!  
arbitrary amount 临时款项 ">fgoDQ  
arrangement 措施；安排；协定 #<'/sqL  
arrears 欠款 2L<TqC{,-  
arrears of pay 欠付薪酬 oU~V0{7g  
arrears of revenue 逾期未收税款；逾期未收的帐项 NkO$ M  
articles of association 组织章程；组织细则；组织章程细则 LR)is  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `"ie57-  
ascertainment of profit 确定利润 ^J% w[F E  
"Asia Clear" “亚洲结算系统”