[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 7vrl'^1  
allotment notice 股份配售通知；配股通知 aW)-?(6>  
allotment of shares 股份分配 IEsEdw]aZE  
allowable 可获宽免；免税的 59Xi3KY  
allowable business loss 可扣除的营业亏损 :t8b39
  
allowable expenses 可扣税的支出 }@'$b<!B  
allowance 免税额；津贴；备抵；准备金 c dl&9-}  
allowance for debts 债项的免税额 k;AD`7(=  
allowance for depreciation by wear and tear 耗损折旧免税额 n22zq6m  
allowance for funeral expenses 殡殓费的免税额 bMg(B-uF7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0WZ_7C?  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ai=se2  
allowance to debtor 给债务人的津贴 r~jm`y  
alteration of capital 资本更改 5\5/   
alternate trustee 候补受托人 P;=n9hgHI  
amalgamation 合并 r@h5w_9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V@e?#iz  
ambit of charges 征税范围；收费范围 p*4':TFuD;  
amended valuation 经修订的估值 lYVz3p  
American Commodities Exchange 美国商品交易所 4B =7
:r  
American Express Bank Limited 美国运通银行 LtWP0@JA  
American Stock Exchange 美国证券交易所 Fq~yL!#!  
amortization 摊销 J%v=yBC2  
amount due from banks 存放银行同业的款项 V:In>u$QJ!  
amount due from banks abroad 存放海外银行同业的款项 NO "xL,  
amount due from holding companies 控股公司欠款 Bu<M\w?7Y  
amount due from local banks 存放本港银行同业的款项 ww\CQ6/h  
amount due to banks 银行同业的存款 d 6}r#\  
amount due to banks abroad 海外银行同业的存款 TJ_$vI  
amount due to holding companies 控股公司存款 c}Ft^Il  
amount due to local banks 本港银行同业的存款 =9y[1t  
amount due to outport banks 外埠银行同业的存款 :|V$\!o'U  
amount for note issue 发行纸币的款额 ]/[FR5>  
amount of bond 担保契据的款额 #^lL5=  
amount of consideration 代价款额 $2oTkOA   
amount of contribution 供款数额 1an^1!  
amount of indebtedness 负债款额 ]i&6c
  
amount of principal of the loan 贷款本金额 'y;EhOw j,  
amount of rates chargeable 应征差饷数额 >Ea8G,  
amount of share capital 股本额 >Wm`v.-  
amount of sums assured 承保款额 b
#uL?f  
amount of variation 变动幅度 [;4g  
amount of vote 拨款数额 gn8R[5:!V  
amount payable 应付款额 mXRB7k  
amount receivable 应收款额 q@QksAq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eJF5n#  
analysis 分析 b3&zjjQ  
ancillary risk 附属风险 bR*-Ht+wd  
annual account 周年帐目；周年帐目报表；年度决算；年结 6]V4muz#c  
annual accounting date 年结日期 .*@;@06?
 
annual allowance 每年免税额；年积金；年度津贴；年津 iEVb"w059  
annual balance 年度余额 6Z>FTz_  
annual disposable income 每年可动用收入 m'Amli@[  
annual estimates 周年预算 Sz%tJD..  
annual fee 年费 bZnuNYty75  
annual general meeting 周年大会 r54&XE]O  
annual growth rate 年增率；每年增长率 @oNH@a j%  
annual long-term supplement 长期个案每年补助金 Od)Uv1  
annual pensionable emolument 可供计算退休金的年薪 <6EeD5{*  
annual report 年报 03|PYk 6EW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o1-m1<ft  
annual return 周年报表；周年申报表；每年报税表格 N+m)/x =:  
Annual Return Rules 《周年报表规则》 *"+=K,#D  
annual review of consumer prices 每年消费物价回顾 W3]_m8,Z  
annual roll-forward basis 逐年延展方式 5m*iE*+  
annual salary 年薪 ZOft.P O  
annual statement 年度报表；年度决算表 NTdixfR  
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 j2Cks_$:  
annuitant 年金受益人 fL_4uC i\  
annuity 年金 ~xA-V4.  
annuity contract 年金合约 Qiua  
annuity on human life 人寿年金 3)F|*F3R  
antecedent debt 先前的债项 j|4<i9^}  
ante-dated cheque 倒填日期支票 ?zeJ#i  
anticipated expenditure 预期开支 2QD3&Q9  
anticipated net profit 预期纯利 @KWb+?_H{<  
anticipated revenue 预期收入 q4R5<LW"  
anti-inflation measure 反通货膨胀措施 AJf4_+H e  
anti-inflationary stance 反通货膨胀立场 9%8"e>~  
apparent deficit 表面赤字 B( ]M&  
apparent financial solvency 表面偿债能力 zO~8?jDN4|  
apparent partner 表面合伙人 d:ARf  
application for personal assessment 个人入息课税申请书 "oTHq]Ku  
application of fund 资金应用 NE"@Bk cm  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 bt"W(m&f  
appointed actuary 委任精算师 =+/
eLKG  
appointed auditor 委任核数师；委任审计师 !Z`j2 e}  
appointed trustee 委任的受托人  I~q
#eO)  
appointer 委任人 '{a/2
l  
apportioned pro rata 按比例分摊 vX{J' H]u  
apportionment 分配；分摊 #D <C )Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hXfQ)$J  
apportionment formula 分摊方程式 ql<i]Y  
apportionment of estate duty 遗产税的分摊 (*Z)(O*z  
appraisal 估价；评估 a K&b{d  
appreciable growth 可观增长 dq7x3v^"ZG  
appreciable impact 显着影响 |2?'9<  
appreciable increase 可观增长 I, -hf=-  
appreciation 增值；升值 kjW+QT?T&  
appreciation against other currencies 相对其他货币升值 r#+d&.|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o]+z)5zC  
appreciation tax 增值税 :?k>HQe  
appropriation 拨款；拨用；拨付 :H7D ~ n  
appropriation account 拨款帐目 L; T8?+x  
Appropriation Bill 拨款法案 e&simX;W  
appropriation-in-aid system 补助拨款办法 LUG;(Fko  
approved assets 核准资产 XxT#X3D/,"  
approved basket stock 认可一篮子证券 k'gh  
approved budget 核准预算 ^@I   
approved charitable donation 认可慈善捐款  +EFgE1w  
approved charitable institution 认可慈善机构 R?,an2  
approved currency 核准货币；认可货币 s8QMewU  
approved estimates 核准预算 (hTCK8HK  
approved estimates of expenditure 核准开支预算 c ;%_EN%  
approved overseas insurer 核准海外保险人 {FO;Yg'  
approved overseas trust company 核准海外信托公司 hhSy0  
approved pooled investment fund 核准汇集投资基金 3 j!3E  
approved provident fund scheme 认可公积金计划 uXI_M )  
approved provision 核准拨款 r>dwDBE  
approved redeemable share 核准可赎回股份 IYqBQnX}oM  
approved regional stock 认可地区性证券 *"R|4"uy  
approved retirement scheme 认可退休金计划 G3{Q"^S"  
approved subordinated loan 核准附属贷款 M^MdRu  
arbitrage 套戥；套汇；套利 XOxr?NPQ^  
arbitrageur 套戥者；套汇者 ~hZ"2$(0  
arbitrary amount 临时款项 .clP#r{U  
arrangement 措施；安排；协定 ~u)}ScTp  
arrears 欠款 7q?9Tj3  
arrears of pay 欠付薪酬  LG-y]4a}  
arrears of revenue 逾期未收税款；逾期未收的帐项 0n@rLF  
articles of association 组织章程；组织细则；组织章程细则 aY3^C q(r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JCz@s~f\y  
ascertainment of profit 确定利润 sqla}~CiX  
"Asia Clear" “亚洲结算系统”