[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 mHy]$Z  
allotment notice 股份配售通知；配股通知 ^xrR3m*d  
allotment of shares 股份分配 )9O{4PbU!  
allowable 可获宽免；免税的 KNhH4K2iP8  
allowable business loss 可扣除的营业亏损 Xqk$[peS  
allowable expenses 可扣税的支出 E3qX$|.$/  
allowance 免税额；津贴；备抵；准备金 hyp`6?f  
allowance for debts 债项的免税额 HS7!
O  
allowance for depreciation by wear and tear 耗损折旧免税额 o hCPNm  
allowance for funeral expenses 殡殓费的免税额 H Vy^^$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Mtr~d  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;z#9>99rH  
allowance to debtor 给债务人的津贴 I uDk9<[b:  
alteration of capital 资本更改 zD'gGxM1  
alternate trustee 候补受托人 V<7Gd8rDMM  
amalgamation 合并 4=Zlsp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g@L4G?hLn  
ambit of charges 征税范围；收费范围 Bv3v;^  
amended valuation 经修订的估值 " O`;zC  
American Commodities Exchange 美国商品交易所
Hw Is7  
American Express Bank Limited 美国运通银行 P?
F:x=@'|  
American Stock Exchange 美国证券交易所 RfD$@q9  
amortization 摊销 >
*MB_m2|  
amount due from banks 存放银行同业的款项 {mDaK&]Oh  
amount due from banks abroad 存放海外银行同业的款项 FYJB.lAT  
amount due from holding companies 控股公司欠款 ?l/rg6mbI'  
amount due from local banks 存放本港银行同业的款项 6yU~^))bx  
amount due to banks 银行同业的存款 }|d:(*  
amount due to banks abroad 海外银行同业的存款 v3p..A~XZ.  
amount due to holding companies 控股公司存款 $W2AiE[Wm  
amount due to local banks 本港银行同业的存款 {BF\G%v;+  
amount due to outport banks 外埠银行同业的存款 LuVj9+1 S  
amount for note issue 发行纸币的款额 |w5#a_adM  
amount of bond 担保契据的款额 `
# V"@Go  
amount of consideration 代价款额 Am0$UeSZ  
amount of contribution 供款数额 DCm;dh  
amount of indebtedness 负债款额 W[jxfZD9v  
amount of principal of the loan 贷款本金额 ?/\;K1c p  
amount of rates chargeable 应征差饷数额 4R]|  
amount of share capital 股本额 2a^(8A`7W  
amount of sums assured 承保款额 TsD >m  
amount of variation 变动幅度 ^$(|(N[;   
amount of vote 拨款数额 A28w/=e7  
amount payable 应付款额 ">o/\sXeH  
amount receivable 应收款额 1L0ku@%t9Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L%DL n  
analysis 分析 Z6=!}a%  
ancillary risk 附属风险 ;Cw n1N9S  
annual account 周年帐目；周年帐目报表；年度决算；年结 C9z{8 ;  
annual accounting date 年结日期 VYwaU^  
annual allowance 每年免税额；年积金；年度津贴；年津 bMZ0%(q
 
annual balance 年度余额 gSC@uf  
annual disposable income 每年可动用收入 -H \nFJ6+  
annual estimates 周年预算 cE3c o(j  
annual fee 年费 gR+Z"]  
annual general meeting 周年大会 kBTu M"  
annual growth rate 年增率；每年增长率 TcC=_je460  
annual long-term supplement 长期个案每年补助金 zR4huo  
annual pensionable emolument 可供计算退休金的年薪 U{x'@/Ld  
annual report 年报 5*CwQJC<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1Nz\3] -  
annual return 周年报表；周年申报表；每年报税表格 @6E[K'5c1  
Annual Return Rules 《周年报表规则》 zt8ZJlNK  
annual review of consumer prices 每年消费物价回顾 [H&m@*UO  
annual roll-forward basis 逐年延展方式 OV[-m;h|  
annual salary 年薪 L*_xu _F  
annual statement 年度报表；年度决算表 z7CYYU?  
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 &.}zZ/  
annuitant 年金受益人 |LQmdgVr$  
annuity 年金 s[g1ei9  
annuity contract 年金合约 S.I<Hs   
annuity on human life 人寿年金 kO4C^pl"v  
antecedent debt 先前的债项 ,R)[$n  
ante-dated cheque 倒填日期支票 c*h5lM'n6  
anticipated expenditure 预期开支 V$@2:@8mo  
anticipated net profit 预期纯利  }N[sydL  
anticipated revenue 预期收入 ql8:s>1T  
anti-inflation measure 反通货膨胀措施 Mk?9`?g.  
anti-inflationary stance 反通货膨胀立场 sqy5r
ug  
apparent deficit 表面赤字 qUo(hbp  
apparent financial solvency 表面偿债能力 Z` Aiw."|  
apparent partner 表面合伙人 2|cIu 'U  
application for personal assessment 个人入息课税申请书 1^,rS  
application of fund 资金应用 8dpVB#]pp,  
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 CI,-qi  
appointed actuary 委任精算师 G{J9Fb8  
appointed auditor 委任核数师；委任审计师 9> |rI w  
appointed trustee 委任的受托人 ;HC"hEc!  
appointer 委任人 >3ODqRu  
apportioned pro rata 按比例分摊 R6!3Y/Q@  
apportionment 分配；分摊 U!Lws#\X  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ed{9UJWh  
apportionment formula 分摊方程式 wjl?@
K  
apportionment of estate duty 遗产税的分摊 q q`UvU  
appraisal 估价；评估 Yc %eTh  
appreciable growth 可观增长 WgIVhj  
appreciable impact 显着影响 < ;g0?M\  
appreciable increase 可观增长 O-7 \qz  
appreciation 增值；升值 (/)JnBy0  
appreciation against other currencies 相对其他货币升值 h m"B kOA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]*@7o^4i  
appreciation tax 增值税 5pDxFs=v  
appropriation 拨款；拨用；拨付 -,rl[1ZYZ  
appropriation account 拨款帐目 u&<L
W4  
Appropriation Bill 拨款法案 ^cY5!W.q8  
appropriation-in-aid system 补助拨款办法 Uq&|iB#mF  
approved assets 核准资产 sC#Ixq'ls7  
approved basket stock 认可一篮子证券 iU3co|q7  
approved budget 核准预算 5p~Z-kU&  
approved charitable donation 认可慈善捐款 _x lgsa  
approved charitable institution 认可慈善机构 | zAey\  
approved currency 核准货币；认可货币 IuTTMAt  
approved estimates 核准预算 =gj]R  
approved estimates of expenditure 核准开支预算 snK/,lm.  
approved overseas insurer 核准海外保险人 3"B|w^6'2  
approved overseas trust company 核准海外信托公司 UeVF@rw  
approved pooled investment fund 核准汇集投资基金 B1GSZUd^?0  
approved provident fund scheme 认可公积金计划 LWW0lG!_F  
approved provision 核准拨款 O`2%
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approved redeemable share 核准可赎回股份 %=|I;kI?  
approved regional stock 认可地区性证券 o(a*Fk$  
approved retirement scheme 认可退休金计划 5/(Dh![l  
approved subordinated loan 核准附属贷款 ^c2 8Q.<w(  
arbitrage 套戥；套汇；套利 3:C *'@  
arbitrageur 套戥者；套汇者 _[<I&^%  
arbitrary amount 临时款项 gC'GZi^  
arrangement 措施；安排；协定 `0so)2ty+  
arrears 欠款 ;zGGT^Dn  
arrears of pay 欠付薪酬 ,7'l$-rl  
arrears of revenue 逾期未收税款；逾期未收的帐项 G1D(-X4ALZ  
articles of association 组织章程；组织细则；组织章程细则 k'{lo_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j\ )Qn2r  
ascertainment of profit 确定利润 CfVz '  
"Asia Clear" “亚洲结算系统”