[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 ,9`sC8w|  
allotment notice 股份配售通知；配股通知 ?ye)&  
allotment of shares 股份分配 {]n5h#c 5*  
allowable 可获宽免；免税的 EX~ U(JB6  
allowable business loss 可扣除的营业亏损 NgaX&m`  
allowable expenses 可扣税的支出 _iO,GT=J-  
allowance 免税额；津贴；备抵；准备金 Bq#?g@V  
allowance for debts 债项的免税额 tq8B)<(]  
allowance for depreciation by wear and tear 耗损折旧免税额 f.!)O@HzH  
allowance for funeral expenses 殡殓费的免税额 S2HG
f~rE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5P,{h  
allowance for repairs and outgoings 修葺及支出方面的免税额 |-bSoq7t  
allowance to debtor 给债务人的津贴 mA
|!IhM  
alteration of capital 资本更改 h1^q};3!W\  
alternate trustee 候补受托人 8&7LF  
amalgamation 合并 )3V5P%Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 np}F [v  
ambit of charges 征税范围；收费范围 ;X[mfg\  
amended valuation 经修订的估值 q.`+d[Q2  
American Commodities Exchange 美国商品交易所 K{%}kUj>  
American Express Bank Limited 美国运通银行 ^
z-e"  
American Stock Exchange 美国证券交易所 U+3,(O  
amortization 摊销 D0Oh,Fe#M\  
amount due from banks 存放银行同业的款项 cor? #  
amount due from banks abroad 存放海外银行同业的款项 vd c k  
amount due from holding companies 控股公司欠款 (Eq0 |
"cj  
amount due from local banks 存放本港银行同业的款项 bJj<xjBM  
amount due to banks 银行同业的存款 6kK\nZ$o$  
amount due to banks abroad 海外银行同业的存款 Vv~rgNh  
amount due to holding companies 控股公司存款 UN>!#Ji:$  
amount due to local banks 本港银行同业的存款 /%\E2
+6  
amount due to outport banks 外埠银行同业的存款 "2o,X
F  
amount for note issue 发行纸币的款额 ?%J{1+hY  
amount of bond 担保契据的款额 jhr{JApbJv  
amount of consideration 代价款额 Jtnuo]{R  
amount of contribution 供款数额 AF g*  
amount of indebtedness 负债款额 >wS52ng  
amount of principal of the loan 贷款本金额 ^a4y+!  
amount of rates chargeable 应征差饷数额 -9Wx;u4]o  
amount of share capital 股本额 (D]l/akP  
amount of sums assured 承保款额 ,F`:4=H%  
amount of variation 变动幅度 "Sz pFw  
amount of vote 拨款数额 US A!N  
amount payable 应付款额 q
OVs9'R  
amount receivable 应收款额 W
X&Man!f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5M4mFC6  
analysis 分析 lG;RfDI-  
ancillary risk 附属风险 Nc:, [8{l  
annual account 周年帐目；周年帐目报表；年度决算；年结 4#MvOjA5[  
annual accounting date 年结日期 |#q5#@,  
annual allowance 每年免税额；年积金；年度津贴；年津 ,'?%z>RZm  
annual balance 年度余额 55 )!cw4  
annual disposable income 每年可动用收入 $m]~d6  
annual estimates 周年预算 }A3(g$8KR  
annual fee 年费 L!x7]g,^  
annual general meeting 周年大会 p:U9#(v)  
annual growth rate 年增率；每年增长率 W|_  @ju  
annual long-term supplement 长期个案每年补助金 }2:/&H'  
annual pensionable emolument 可供计算退休金的年薪 ^o}!=aMr  
annual report 年报 ?}\aG3_4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y[k%<f  
annual return 周年报表；周年申报表；每年报税表格 P*_
!^2  
Annual Return Rules 《周年报表规则》 +h_'hz&HlS  
annual review of consumer prices 每年消费物价回顾 kFZw"5hb  
annual roll-forward basis 逐年延展方式 w-*$gk]  
annual salary 年薪 rs2G{a  
annual statement 年度报表；年度决算表 Nlemb:'eP3  
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 Y4e64`V)  
annuitant 年金受益人 %wn|H>  
annuity 年金 xa#0y  
annuity contract 年金合约 o6,$;-?F_  
annuity on human life 人寿年金 Ymk k"y.w  
antecedent debt 先前的债项 0{#c  
ante-dated cheque 倒填日期支票 'yxRz5  
anticipated expenditure 预期开支 "v@$ CR9<T  
anticipated net profit 预期纯利 dIgaw;Ch]  
anticipated revenue 预期收入 {Tb(4or?=b  
anti-inflation measure 反通货膨胀措施 /( % Q  
anti-inflationary stance 反通货膨胀立场 R`
q*a_  
apparent deficit 表面赤字 % \p:S)R  
apparent financial solvency 表面偿债能力 z6 2gF|Uj  
apparent partner 表面合伙人 WW82=2rJ9  
application for personal assessment 个人入息课税申请书 0(\ybppx  
application of fund 资金应用 .q$HL t  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8gwJ%"-K  
appointed actuary 委任精算师 ikf!7-,  
appointed auditor 委任核数师；委任审计师 _Bm/v^(  
appointed trustee 委任的受托人 o?@,f/"5  
appointer 委任人 W}
p>jP}  
apportioned pro rata 按比例分摊 >Vz Gx(7q  
apportionment 分配；分摊 &0Yv*,4]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VZBT 'N  
apportionment formula 分摊方程式 )X2=x^u*U  
apportionment of estate duty 遗产税的分摊 F!OVx<  
appraisal 估价；评估 |Z'NMJU  
appreciable growth 可观增长 8 ##-fv]  
appreciable impact 显着影响 Q/&H3N  
appreciable increase 可观增长
d~@&*1}  
appreciation 增值；升值 )
u?pqFH  
appreciation against other currencies 相对其他货币升值 f(~xdR))eh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qfx(+=|  
appreciation tax 增值税
pi7Fd\A  
appropriation 拨款；拨用；拨付 ~H!s{$. 5  
appropriation account 拨款帐目 g]?&qF}  
Appropriation Bill 拨款法案 Lsa&A+fru  
appropriation-in-aid system 补助拨款办法 ?n<b:oO  
approved assets 核准资产 GADbXp3  
approved basket stock 认可一篮子证券 )\#w=P  
approved budget 核准预算  *X- 6]C  
approved charitable donation 认可慈善捐款 yx?Z&9z <  
approved charitable institution 认可慈善机构 ={,\6a|]:  
approved currency 核准货币；认可货币 _ #]uk&5a  
approved estimates 核准预算 aHx(~&hRcL  
approved estimates of expenditure 核准开支预算 17g\XC@ Cl  
approved overseas insurer 核准海外保险人 cr
Hd$~q,  
approved overseas trust company 核准海外信托公司 ;/?M&rX  
approved pooled investment fund 核准汇集投资基金 _V\rs{ 5  
approved provident fund scheme 认可公积金计划 >a7'_n_o  
approved provision 核准拨款 %&m/e?@%I  
approved redeemable share 核准可赎回股份 R{Q*"sf  
approved regional stock 认可地区性证券 `t_S uZ`V  
approved retirement scheme 认可退休金计划 (#x<qi,T  
approved subordinated loan 核准附属贷款  x~p8Mcv  
arbitrage 套戥；套汇；套利 j}R!'m(P'  
arbitrageur 套戥者；套汇者  ^_W+
 
arbitrary amount 临时款项 JW[y  
arrangement 措施；安排；协定 wz^Q,Od  
arrears 欠款 _)s<E9t2N  
arrears of pay 欠付薪酬 8OE=7
PK  
arrears of revenue 逾期未收税款；逾期未收的帐项 N>qOiw[  
articles of association 组织章程；组织细则；组织章程细则 [iVCorU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dl_ h0  
ascertainment of profit 确定利润 |"h# Q[3  
"Asia Clear" “亚洲结算系统”