[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 Z5G]p4  
allotment notice 股份配售通知；配股通知 fvcW'T}r  
allotment of shares 股份分配 "1XXE3^^  
allowable 可获宽免；免税的 z\f
W )/  
allowable business loss 可扣除的营业亏损 YDQ:eebg(  
allowable expenses 可扣税的支出 6a4'xq7  
allowance 免税额；津贴；备抵；准备金 ?a5h iN0  
allowance for debts 债项的免税额 v7i^O`{eD?  
allowance for depreciation by wear and tear 耗损折旧免税额 Oj4v#GK]  
allowance for funeral expenses 殡殓费的免税额 ZV'$k\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D|@bGN  
allowance for repairs and outgoings 修葺及支出方面的免税额 $#%U\mIz  
allowance to debtor 给债务人的津贴 Jd5\&ma  
alteration of capital 资本更改
j G-  
alternate trustee 候补受托人 BBHK  
amalgamation 合并 }p~OCW!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #zON_[+s9  
ambit of charges 征税范围；收费范围 O
'k+7y  
amended valuation 经修订的估值 /g_9 m  
American Commodities Exchange 美国商品交易所 Z_H?WGO  
American Express Bank Limited 美国运通银行 O: ,$%  
American Stock Exchange 美国证券交易所 ;LCTCt`  
amortization 摊销 U|gpC y  
amount due from banks 存放银行同业的款项 M|\^UF2e  
amount due from banks abroad 存放海外银行同业的款项 V0K16#}1gM  
amount due from holding companies 控股公司欠款 JD6aiI!Su  
amount due from local banks 存放本港银行同业的款项 1T ( u  
amount due to banks 银行同业的存款 *GQDfs`m  
amount due to banks abroad 海外银行同业的存款 .VT;H1#  
amount due to holding companies 控股公司存款 +R-h ,$\=7  
amount due to local banks 本港银行同业的存款 n(g)UNx  
amount due to outport banks 外埠银行同业的存款 pO%{'%RA  
amount for note issue 发行纸币的款额 9O;cJ)tXY  
amount of bond 担保契据的款额 %2f//SZ:  
amount of consideration 代价款额 M!1U@6n!=)  
amount of contribution 供款数额 lDN"atSf  
amount of indebtedness 负债款额 %Y~>Jl  
amount of principal of the loan 贷款本金额 0n Y6A~  
amount of rates chargeable 应征差饷数额 U@G"`RYl  
amount of share capital 股本额 bS.s?a  
amount of sums assured 承保款额 vCw<G6tD  
amount of variation 变动幅度 i AdGgK  
amount of vote 拨款数额 U-i.(UyZ  
amount payable 应付款额 "~F3*lk#E  
amount receivable 应收款额 zuSq+pxL@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v??TJ^1  
analysis 分析 oM!xz1kVL  
ancillary risk 附属风险 kb71q:[  
annual account 周年帐目；周年帐目报表；年度决算；年结 O] Y v  
annual accounting date 年结日期 :ygWNK[6D  
annual allowance 每年免税额；年积金；年度津贴；年津 S,)d(g3>  
annual balance 年度余额 $B;_Jo\|  
annual disposable income 每年可动用收入 ,~COZi;R.D  
annual estimates 周年预算 H&#{l)  
annual fee 年费 h.)h@$d  
annual general meeting 周年大会 S}(8f!9<  
annual growth rate 年增率；每年增长率 Z$p0&~  
annual long-term supplement 长期个案每年补助金 k.<3HU  
annual pensionable emolument 可供计算退休金的年薪 y<pnp?x4  
annual report 年报 >nzu], U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %SrM|&[  
annual return 周年报表；周年申报表；每年报税表格 A4.4Dji,x  
Annual Return Rules 《周年报表规则》 { :Aw_z:'  
annual review of consumer prices 每年消费物价回顾 y%S1ZTScO  
annual roll-forward basis 逐年延展方式 hfqqQ!,l!  
annual salary 年薪 ndink$  
annual statement 年度报表；年度决算表 !v|FT. T`  
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 |
?d#eQ9a  
annuitant 年金受益人 #`(WUn0H?  
annuity 年金 'fx UV<K&  
annuity contract 年金合约 -'`TL$  
annuity on human life 人寿年金 K*q[(,9  
antecedent debt 先前的债项 UDy(dn>J:J  
ante-dated cheque 倒填日期支票 \P;rES'  
anticipated expenditure 预期开支 ('O}&F1  
anticipated net profit 预期纯利 ?-MP_9!JK  
anticipated revenue 预期收入 0fm*` 4Q  
anti-inflation measure 反通货膨胀措施 UH? p]4Nz  
anti-inflationary stance 反通货膨胀立场 k'T^dY&c  
apparent deficit 表面赤字 *>NX%by)  
apparent financial solvency 表面偿债能力 a2w T6jY  
apparent partner 表面合伙人 Tlq-m2]  
application for personal assessment 个人入息课税申请书 1TS0X:TCn  
application of fund 资金应用 r@U3sO#N  
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 a,|?5j9,P  
appointed actuary 委任精算师 4jNG^@O  
appointed auditor 委任核数师；委任审计师 R!(ZMRMn  
appointed trustee 委任的受托人 slu(SmQ  
appointer 委任人 JTU#vq:TY  
apportioned pro rata 按比例分摊 *T`-|H*6@  
apportionment 分配；分摊  S?ujRp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %zBCq"y  
apportionment formula 分摊方程式 0nJE/JZ  
apportionment of estate duty 遗产税的分摊 xYfD()w<I  
appraisal 估价；评估 #m<tJnEO  
appreciable growth 可观增长 >&,[H: Z  
appreciable impact 显着影响 :s={[KBP  
appreciable increase 可观增长 ,CvG 20>  
appreciation 增值；升值 :#5xA?=* S  
appreciation against other currencies 相对其他货币升值 Bc7V)YK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dY7'OAUyVl  
appreciation tax 增值税 m8R9{LC  
appropriation 拨款；拨用；拨付 R=Zn -q  
appropriation account 拨款帐目 NGC,lv  
Appropriation Bill 拨款法案 y [#pC<^  
appropriation-in-aid system 补助拨款办法 .zg8 i_  
approved assets 核准资产 Fmyj*)J[Z  
approved basket stock 认可一篮子证券 0AK,&nbF  
approved budget 核准预算 mLh kI!4[  
approved charitable donation 认可慈善捐款 `B/0iA  
approved charitable institution 认可慈善机构 6%,C_7j  
approved currency 核准货币；认可货币 hRC
 
approved estimates 核准预算 N_eX/ux  
approved estimates of expenditure 核准开支预算 tVuWVJ4M  
approved overseas insurer 核准海外保险人 +Hvc_Av''  
approved overseas trust company 核准海外信托公司 E/M_lvQ
 
approved pooled investment fund 核准汇集投资基金 7hP<f}xL  
approved provident fund scheme 认可公积金计划 k%s_0 @  
approved provision 核准拨款 \Ig68dFf%  
approved redeemable share 核准可赎回股份 3`E=#ff%  
approved regional stock 认可地区性证券 sm,VYYs  
approved retirement scheme 认可退休金计划 te
|?)j  
approved subordinated loan 核准附属贷款 S$TmZk=  
arbitrage 套戥；套汇；套利 G!w"{Bk?9  
arbitrageur 套戥者；套汇者 2. G=8:l  
arbitrary amount 临时款项 dZ#&YG )?e  
arrangement 措施；安排；协定 (*} yjUYLZ  
arrears 欠款 +gd4\ZG  
arrears of pay 欠付薪酬
sUZX }  
arrears of revenue 逾期未收税款；逾期未收的帐项 `Z:R Ce^  
articles of association 组织章程；组织细则；组织章程细则 aj8A8ma*}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ca i<,3H  
ascertainment of profit 确定利润 <+MyZM(z>  
"Asia Clear" “亚洲结算系统”