[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 PR,8c  
allotment notice 股份配售通知；配股通知 7?);wh7`  
allotment of shares 股份分配 #)iPvV'  
allowable 可获宽免；免税的 ,pVe@d'  
allowable business loss 可扣除的营业亏损 ft4hzmuzM  
allowable expenses 可扣税的支出 ~]'yUd1gSZ  
allowance 免税额；津贴；备抵；准备金 vY,D02EMw  
allowance for debts 债项的免税额 "g!ek3w(  
allowance for depreciation by wear and tear 耗损折旧免税额 Az:A,;~+,!  
allowance for funeral expenses 殡殓费的免税额 \Xr*1DI<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o*oFCR]j  
allowance for repairs and outgoings 修葺及支出方面的免税额 0Fsa&<{6?  
allowance to debtor 给债务人的津贴 )HX(-"c  
alteration of capital 资本更改 #qK5i1<  
alternate trustee 候补受托人 +wI<w|!  
amalgamation 合并 *u< ZQq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 
<\P `<  
ambit of charges 征税范围；收费范围 %'S
[f  
amended valuation 经修订的估值 8`90a\t'Z  
American Commodities Exchange 美国商品交易所 Ry?f; s  
American Express Bank Limited 美国运通银行 #u +~ ^M  
American Stock Exchange 美国证券交易所 QFgKEUNgl  
amortization 摊销 BPVOBL@   
amount due from banks 存放银行同业的款项 }d5~w[  
amount due from banks abroad 存放海外银行同业的款项 WF2t{<]^e  
amount due from holding companies 控股公司欠款 3.KNAObO  
amount due from local banks 存放本港银行同业的款项 4Tb"+Y
}  
amount due to banks 银行同业的存款 U\-R'Z>M  
amount due to banks abroad 海外银行同业的存款 tZu1jBO_Q4  
amount due to holding companies 控股公司存款 JC;&]S.  
amount due to local banks 本港银行同业的存款 ?I\,RiZkz^  
amount due to outport banks 外埠银行同业的存款 @Y}G,i  
amount for note issue 发行纸币的款额 =hY/Yr%P  
amount of bond 担保契据的款额 ,lFp4C  
amount of consideration 代价款额 u1\r:q  
amount of contribution 供款数额 yD@eT:lyi  
amount of indebtedness 负债款额 oY7jj=z#T  
amount of principal of the loan 贷款本金额 Q{yjIy/b  
amount of rates chargeable 应征差饷数额 0sB[]E|7[s  
amount of share capital 股本额 )t CNp  
amount of sums assured 承保款额 J"TF@7{p  
amount of variation 变动幅度 p%K(dA  
amount of vote 拨款数额 z<.? 8bd  
amount payable 应付款额 h 9}x6t,  
amount receivable 应收款额 % iZM9Q&NC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \)ZC
B7|  
analysis 分析 Z#YNL-x  
ancillary risk 附属风险 cH+ ~|3  
annual account 周年帐目；周年帐目报表；年度决算；年结 G&"O)$h  
annual accounting date 年结日期 81w"*G5AM  
annual allowance 每年免税额；年积金；年度津贴；年津 b`F]oQ_*  
annual balance 年度余额 ~@#a*="  
annual disposable income 每年可动用收入 OB*V4Yv  
annual estimates 周年预算 S0}=uL#dt  
annual fee 年费 Ys&)5j-  
annual general meeting 周年大会 :+"H h%  
annual growth rate 年增率；每年增长率 c]/S<w<  
annual long-term supplement 长期个案每年补助金 FW|_8q?}<  
annual pensionable emolument 可供计算退休金的年薪  T;V!>W37  
annual report 年报 2<n@%'OQp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8IE^u<H(:  
annual return 周年报表；周年申报表；每年报税表格 \N$)Q.M  
Annual Return Rules 《周年报表规则》 qB&Je$_uh  
annual review of consumer prices 每年消费物价回顾 *N"CV={No  
annual roll-forward basis 逐年延展方式 3xiDt?&H  
annual salary 年薪 0?dr(   
annual statement 年度报表；年度决算表 Rz[3cN)?q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vo%"(!  
annuitant 年金受益人 5}c8v2R:B  
annuity 年金 90K&oof?M  
annuity contract 年金合约 1l Cr?  
annuity on human life 人寿年金 U]@?[+I0]  
antecedent debt 先前的债项 [^^Pl:+  
ante-dated cheque 倒填日期支票 MH9vg5QKp  
anticipated expenditure 预期开支 bZ``*{I/  
anticipated net profit 预期纯利 `*U$pg  
anticipated revenue 预期收入 BRM!g9  
anti-inflation measure 反通货膨胀措施 8m=O408Q  
anti-inflationary stance 反通货膨胀立场 DuIXv7"[  
apparent deficit 表面赤字 +T8MQ[(4  
apparent financial solvency 表面偿债能力 {^
1''  
apparent partner 表面合伙人 P(/eVD#v  
application for personal assessment 个人入息课税申请书 3dSC`K  
application of fund 资金应用 S4'<kF0z  
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
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appointed actuary 委任精算师 bdG@%K',  
appointed auditor 委任核数师；委任审计师 * ^V?u  
appointed trustee 委任的受托人 ]}p<P):hO  
appointer 委任人 P{yb%@I~J  
apportioned pro rata 按比例分摊 m^=El7+  
apportionment 分配；分摊 RB BmGZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9y<h.T
 
apportionment formula 分摊方程式 )^+hm+27v  
apportionment of estate duty 遗产税的分摊 4 Tw~4b  
appraisal 估价；评估 1<5Ug8q  
appreciable growth 可观增长 h9#)Eo  
appreciable impact 显着影响 | L1+7  
appreciable increase 可观增长 I~&9c/&  
appreciation 增值；升值 xV 2C4K  
appreciation against other currencies 相对其他货币升值 R= F_U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MU(I#Prpe  
appreciation tax 增值税 ! Dj2/][  
appropriation 拨款；拨用；拨付 |"I)1[7  
appropriation account 拨款帐目 `E?0jQ  
Appropriation Bill 拨款法案 )*S:C   
appropriation-in-aid system 补助拨款办法 w( _42)v]g  
approved assets 核准资产  bLAHVi<.  
approved basket stock 认可一篮子证券 HD/!J9&  
approved budget 核准预算 Pg{1'-  
approved charitable donation 认可慈善捐款 Dad$_%  
approved charitable institution 认可慈善机构 ??U/Qi180  
approved currency 核准货币；认可货币 9dBxCdpu  
approved estimates 核准预算 W5=)B`v  
approved estimates of expenditure 核准开支预算
i7e6lC  
approved overseas insurer 核准海外保险人 !8|}-eFY  
approved overseas trust company 核准海外信托公司 ~BX=n9  
approved pooled investment fund 核准汇集投资基金 Z7RBJK7|.  
approved provident fund scheme 认可公积金计划 >%0$AW|Exu  
approved provision 核准拨款 j49Uj}:j  
approved redeemable share 核准可赎回股份 v8j3 K  
approved regional stock 认可地区性证券 $(Mz@#%  
approved retirement scheme 认可退休金计划 "aCAA#$J  
approved subordinated loan 核准附属贷款 q! ?*M?Oz  
arbitrage 套戥；套汇；套利 b*M?\ aA  
arbitrageur 套戥者；套汇者 +
yHz7^6-5  
arbitrary amount 临时款项 ?%
}!_F`h%  
arrangement 措施；安排；协定 qc5[e  
arrears 欠款 Z0m`%(MJa  
arrears of pay 欠付薪酬 mbGma  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^W,5A;*3  
articles of association 组织章程；组织细则；组织章程细则 8.Y|I5l7G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |E.BGdS  
ascertainment of profit 确定利润 46Sz#^y P  
"Asia Clear" “亚洲结算系统”