[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 >vDa`|g  
allotment notice 股份配售通知；配股通知 C@{#OOa  
allotment of shares 股份分配 .eg?FB'7  
allowable 可获宽免；免税的 ~ . }  
allowable business loss 可扣除的营业亏损 LL|uMe"Jb  
allowable expenses 可扣税的支出 mE`OG8  
allowance 免税额；津贴；备抵；准备金 ze+_iQ5  
allowance for debts 债项的免税额 &n_aMZ;  
allowance for depreciation by wear and tear 耗损折旧免税额 o"^+i#H!  
allowance for funeral expenses 殡殓费的免税额 zYCrfr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wT;3>%Mtr  
allowance for repairs and outgoings 修葺及支出方面的免税额 O5:?nD  
allowance to debtor 给债务人的津贴 g"Eg=CU  
alteration of capital 资本更改 4fK(<2i  
alternate trustee 候补受托人 \7W4)>At-  
amalgamation 合并 Q9-o$4#R[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D(EY"s37  
ambit of charges 征税范围；收费范围 [I4:R_\  
amended valuation 经修订的估值 _|VWf8?\  
American Commodities Exchange 美国商品交易所 IO,ddVO  
American Express Bank Limited 美国运通银行 svt%UE|_:$  
American Stock Exchange 美国证券交易所 s:_M+_7_  
amortization 摊销 K4]42#
  
amount due from banks 存放银行同业的款项 qH3<,s*  
amount due from banks abroad 存放海外银行同业的款项 f L @rv  
amount due from holding companies 控股公司欠款 "A_,Ga  
amount due from local banks 存放本港银行同业的款项 ~hubh!d=  
amount due to banks 银行同业的存款 7+I%0U}m  
amount due to banks abroad 海外银行同业的存款 ]}4{|& e  
amount due to holding companies 控股公司存款  U>0' K3_  
amount due to local banks 本港银行同业的存款 1ga-8&!  
amount due to outport banks 外埠银行同业的存款 f.V
 1  
amount for note issue 发行纸币的款额  3kAmRU  
amount of bond 担保契据的款额 Ee &A5~  
amount of consideration 代价款额 [@SLt$9"  
amount of contribution 供款数额 64qm  
amount of indebtedness 负债款额 Jr0D:  
amount of principal of the loan 贷款本金额 ooJ ^8L  
amount of rates chargeable 应征差饷数额 Ix+===6  
amount of share capital 股本额 "`b"PQ<x  
amount of sums assured 承保款额 q1:Y]Rbe  
amount of variation 变动幅度 h8IjTd]z{$  
amount of vote 拨款数额 3|$>2IRq  
amount payable 应付款额 deD%E-Ja  
amount receivable 应收款额 (
K5w0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )_*<uSl  
analysis 分析 6kW<i,A -  
ancillary risk 附属风险 2k\i/i/Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 +f{CfWIKs  
annual accounting date 年结日期 Sq9I]A  
annual allowance 每年免税额；年积金；年度津贴；年津 ' 0iXx   
annual balance 年度余额 w]Q0}Z  
annual disposable income 每年可动用收入 #St=%!  
annual estimates 周年预算 7qfo%n"  
annual fee 年费 )Fc`rY  
annual general meeting 周年大会 U) tqo_  
annual growth rate 年增率；每年增长率 zdDn. vG  
annual long-term supplement 长期个案每年补助金
E)eRi"a46  
annual pensionable emolument 可供计算退休金的年薪 OBGA~E;%  
annual report 年报 |aH;@V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RX-qL,dc  
annual return 周年报表；周年申报表；每年报税表格 r 5!ie!5gE  
Annual Return Rules 《周年报表规则》 Kjbz\ ~  
annual review of consumer prices 每年消费物价回顾 oY!nM%z/  
annual roll-forward basis 逐年延展方式 Wa #!O$u  
annual salary 年薪 s?;rP,{:p  
annual statement 年度报表；年度决算表 !Vtt.j &4  
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 U.7;:W}c  
annuitant 年金受益人 _dCsYI%  
annuity 年金 Q>\y%&df  
annuity contract 年金合约 X[L6Av  
annuity on human life 人寿年金 DNsDE
U  
antecedent debt 先前的债项 C$X )I~M  
ante-dated cheque 倒填日期支票 @(XX68  
anticipated expenditure 预期开支 +y!B`'J  
anticipated net profit 预期纯利 C-@  
anticipated revenue 预期收入 't2dP,u<-  
anti-inflation measure 反通货膨胀措施 IUX~dO  
anti-inflationary stance 反通货膨胀立场 VGbuEC[Y  
apparent deficit 表面赤字 19)fN-0
Z  
apparent financial solvency 表面偿债能力 I(6k.PQ  
apparent partner 表面合伙人 >QwZt  
application for personal assessment 个人入息课税申请书 $gi{)'z  
application of fund 资金应用 G~Xh4*#J  
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 (2He]M\  
appointed actuary 委任精算师 #q{i<E 07  
appointed auditor 委任核数师；委任审计师 az7<@vSXi  
appointed trustee 委任的受托人 P0m;AqS#R  
appointer 委任人 B_FfXFQm<  
apportioned pro rata 按比例分摊 @Q:5{?  
apportionment 分配；分摊 ,E]u[7A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 
jr@u  
apportionment formula 分摊方程式 $y!k)"k  
apportionment of estate duty 遗产税的分摊 {I s?>m4  
appraisal 估价；评估 '}a[9v76  
appreciable growth 可观增长 ># FO0R  
appreciable impact 显着影响 3c5=>'^F  
appreciable increase 可观增长 ;IhkGPpWP  
appreciation 增值；升值 "hRw_<  
appreciation against other currencies 相对其他货币升值 ZN)a}\]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _vA\j  
appreciation tax 增值税 yteJHaq  
appropriation 拨款；拨用；拨付 Hu$]V*rAG  
appropriation account 拨款帐目 n7~!klF-  
Appropriation Bill 拨款法案 }8E//$J  
appropriation-in-aid system 补助拨款办法 27b
7~!  
approved assets 核准资产 Wc4K?3 ZM  
approved basket stock 认可一篮子证券 5MJ`B:He+  
approved budget 核准预算 `r"euO r\  
approved charitable donation 认可慈善捐款 <fX]`57Dc`  
approved charitable institution 认可慈善机构 o[AQ S`  
approved currency 核准货币；认可货币 A8JEig 3Ix  
approved estimates 核准预算 XcJ'w  
approved estimates of expenditure 核准开支预算 ,RFcR[ak  
approved overseas insurer 核准海外保险人 wyO@oi Vn  
approved overseas trust company 核准海外信托公司 4]$cf:  
approved pooled investment fund 核准汇集投资基金 7+aTrE{  
approved provident fund scheme 认可公积金计划 Y$3H$F.+  
approved provision 核准拨款 #84p
RU~  
approved redeemable share 核准可赎回股份 }G$rr.G  
approved regional stock 认可地区性证券 ^6v ob  
approved retirement scheme 认可退休金计划 ZOl =zn  
approved subordinated loan 核准附属贷款 ]}Hcb)'j@  
arbitrage 套戥；套汇；套利 ua(y! Im  
arbitrageur 套戥者；套汇者 $rf4h]&<  
arbitrary amount 临时款项 jRXpEiM  
arrangement 措施；安排；协定 O~F/pJN`  
arrears 欠款 SJ1 1LF3)  
arrears of pay 欠付薪酬 %-@`|  
arrears of revenue 逾期未收税款；逾期未收的帐项 _%Ay\4H^\  
articles of association 组织章程；组织细则；组织章程细则 pfW0)V1t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 620y[iiK$  
ascertainment of profit 确定利润 jnFCtCB  
"Asia Clear" “亚洲结算系统”