[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 './j<2|;U  
allotment notice 股份配售通知；配股通知 l$$N~FN  
allotment of shares 股份分配 f!;4-.p`  
allowable 可获宽免；免税的 RkVU^N"  
allowable business loss 可扣除的营业亏损 +Z0@z^6\  
allowable expenses 可扣税的支出 Fj<#*2{]B  
allowance 免税额；津贴；备抵；准备金 [m7^Euury  
allowance for debts 债项的免税额 LJK<Xen  
allowance for depreciation by wear and tear 耗损折旧免税额 KlbL<9P>  
allowance for funeral expenses 殡殓费的免税额 ?[>+'6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vk Cv`E  
allowance for repairs and outgoings 修葺及支出方面的免税额 nlaJ  
allowance to debtor 给债务人的津贴 M#II,z>q  
alteration of capital 资本更改 3dG[dYj  
alternate trustee 候补受托人 UT w f!  
amalgamation 合并 f.ku v"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F%!ZHE7  
ambit of charges 征税范围；收费范围 A+d&aE}3V  
amended valuation 经修订的估值 g6:S"Em  
American Commodities Exchange 美国商品交易所 0 \f3La  
American Express Bank Limited 美国运通银行 bV_@
!KL$  
American Stock Exchange 美国证券交易所 )En*5-1  
amortization 摊销 _idTsd:\  
amount due from banks 存放银行同业的款项 |,c\R"8xS  
amount due from banks abroad 存放海外银行同业的款项 vy?Zz<c;  
amount due from holding companies 控股公司欠款 SXn\k;F<  
amount due from local banks 存放本港银行同业的款项 PzThVeJ+  
amount due to banks 银行同业的存款 n!5 :I#B  
amount due to banks abroad 海外银行同业的存款 `~'yy q  
amount due to holding companies 控股公司存款 5\Sm^t|Tx  
amount due to local banks 本港银行同业的存款 +~lZ]a7k  
amount due to outport banks 外埠银行同业的存款 %dMq'j  
amount for note issue 发行纸币的款额 fI@4 v\  
amount of bond 担保契据的款额 e1ru#'z  
amount of consideration 代价款额 o@6:|X)7  
amount of contribution 供款数额 Op^r}7
 
amount of indebtedness 负债款额 )0Av:
eF-+  
amount of principal of the loan 贷款本金额 .^BL7  
amount of rates chargeable 应征差饷数额 y'ULhDgq^B  
amount of share capital 股本额 IM:*uv  
amount of sums assured 承保款额 YK Nz[x$|  
amount of variation 变动幅度 < &[=,R0 @  
amount of vote 拨款数额 &Pu}"M$[MH  
amount payable 应付款额 dLQV>oF  
amount receivable 应收款额 \Ub=Wm\
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -gZI^EII  
analysis 分析 _h1n]@ d5  
ancillary risk 附属风险 6j9P`#Lt  
annual account 周年帐目；周年帐目报表；年度决算；年结 >(Mu9ie*`  
annual accounting date 年结日期 )*_4=-8H  
annual allowance 每年免税额；年积金；年度津贴；年津 6|*em4  
annual balance 年度余额 h^#K4/  
annual disposable income 每年可动用收入 _&s37A&\  
annual estimates 周年预算 DuJbWtA  
annual fee 年费 |U}al[  
annual general meeting 周年大会 X!r9  
annual growth rate 年增率；每年增长率 7XLz Ewa  
annual long-term supplement 长期个案每年补助金 _U<sz{6  
annual pensionable emolument 可供计算退休金的年薪 *G)=6\  
annual report 年报 zRDBl02v$T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0^htwec!  
annual return 周年报表；周年申报表；每年报税表格 NWCJ|  
Annual Return Rules 《周年报表规则》 {J-kcD!bz`  
annual review of consumer prices 每年消费物价回顾 NYbeIfL  
annual roll-forward basis 逐年延展方式 O+U9 p
  
annual salary 年薪 nJH+P!AC  
annual statement 年度报表；年度决算表 0mj^Tms  
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 pq0F!XmU  
annuitant 年金受益人 "Xq.b"N{*  
annuity 年金 ,1+AfI  
annuity contract 年金合约 G 
@ib  
annuity on human life 人寿年金 > D:(HWL  
antecedent debt 先前的债项 ?ysC7((  
ante-dated cheque 倒填日期支票 ^b-o  
anticipated expenditure 预期开支 $
7%e|0jC  
anticipated net profit 预期纯利 xf/ SUO F  
anticipated revenue 预期收入 @?,iy?BSG  
anti-inflation measure 反通货膨胀措施 qF!oP  
anti-inflationary stance 反通货膨胀立场 =lIG#{`Q  
apparent deficit 表面赤字 P)he3  
apparent financial solvency 表面偿债能力
L' w }  
apparent partner 表面合伙人 'yG9Rt  
application for personal assessment 个人入息课税申请书 u*/.  
application of fund 资金应用 ;Js-27_0  
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 Ic_>[E?k  
appointed actuary 委任精算师 D,Ft*(|T  
appointed auditor 委任核数师；委任审计师 jcNYW_G  
appointed trustee 委任的受托人 'Q\I@s }  
appointer 委任人 P h(bgQg  
apportioned pro rata 按比例分摊 d\Q~L 3x  
apportionment 分配；分摊 *^]Hqf(`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U2 0@B`<  
apportionment formula 分摊方程式 83io@*D  
apportionment of estate duty 遗产税的分摊 ]mEY/)~7  
appraisal 估价；评估 6J3:[7k=&  
appreciable growth 可观增长 V> K sbPqR  
appreciable impact 显着影响 <1~5l~  
appreciable increase 可观增长 P9j[ NEV  
appreciation 增值；升值 FOz7W  
appreciation against other currencies 相对其他货币升值 @SA:64 9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^(5Up=.EA  
appreciation tax 增值税 u;$g13  
appropriation 拨款；拨用；拨付 oZ%rzLH  
appropriation account 拨款帐目 6 Fz?'Xf  
Appropriation Bill 拨款法案 fhCMbq4T  
appropriation-in-aid system 补助拨款办法 'xO5Le(=M  
approved assets 核准资产 X.)caF^j  
approved basket stock 认可一篮子证券 ;[ UGEi  
approved budget 核准预算 ,A`.u\f(:  
approved charitable donation 认可慈善捐款 gWcl@|I;\  
approved charitable institution 认可慈善机构
JVO,@~~  
approved currency 核准货币；认可货币 i@7b  
approved estimates 核准预算 rSGp]W|  
approved estimates of expenditure 核准开支预算 4c "x&x|  
approved overseas insurer 核准海外保险人 nSWW^ ;  
approved overseas trust company 核准海外信托公司 o'
U::  
approved pooled investment fund 核准汇集投资基金 x[]}Jf{t  
approved provident fund scheme 认可公积金计划 }%z {tn  
approved provision 核准拨款 ")%)e;V3  
approved redeemable share 核准可赎回股份 rVU::C+-  
approved regional stock 认可地区性证券 aYIAy]*1e  
approved retirement scheme 认可退休金计划 k"-2OT  
approved subordinated loan 核准附属贷款 >^vyp!  
arbitrage 套戥；套汇；套利 SF?Ublc!  
arbitrageur 套戥者；套汇者 3K Y-+ k  
arbitrary amount 临时款项 )m .KV5K!  
arrangement 措施；安排；协定 {Vy2uow0  
arrears 欠款 VFUuG3p)  
arrears of pay 欠付薪酬 b(<#n6a}\  
arrears of revenue 逾期未收税款；逾期未收的帐项 H=2sT+Sp  
articles of association 组织章程；组织细则；组织章程细则 * !4r}h`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^{L/) Xy5  
ascertainment of profit 确定利润 kjWY{7b!  
"Asia Clear" “亚洲结算系统”