[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 E/zclD5S  
allotment notice 股份配售通知；配股通知 L54]l^ls>  
allotment of shares 股份分配 M@z_tR'3\  
allowable 可获宽免；免税的 j5[Y0)pV\  
allowable business loss 可扣除的营业亏损 O6ph_$nt.  
allowable expenses 可扣税的支出 nTl2F1(sV7  
allowance 免税额；津贴；备抵；准备金 _=cU2  
allowance for debts 债项的免税额 RGL2S]UFs  
allowance for depreciation by wear and tear 耗损折旧免税额 !QpOrg  
allowance for funeral expenses 殡殓费的免税额 r
)HZaq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ? G`6}NP  
allowance for repairs and outgoings 修葺及支出方面的免税额 Wu"1M^a  
allowance to debtor 给债务人的津贴 15S& ,$1&  
alteration of capital 资本更改 =I aWf  
alternate trustee 候补受托人 s"XwO8yhM  
amalgamation 合并 UeO/<ml3>J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PGJh>[s  
ambit of charges 征税范围；收费范围 \{@
m  
amended valuation 经修订的估值 Y7.+ Ma#|  
American Commodities Exchange 美国商品交易所 bO\++zOF  
American Express Bank Limited 美国运通银行 5G}4z>-]F)  
American Stock Exchange 美国证券交易所 =O }^2OARo  
amortization 摊销 &T,|?0>~=J  
amount due from banks 存放银行同业的款项 j~k,d .17M  
amount due from banks abroad 存放海外银行同业的款项 *~)6
 sm  
amount due from holding companies 控股公司欠款 |O_JUl  
amount due from local banks 存放本港银行同业的款项 (p[#[CI9  
amount due to banks 银行同业的存款 >+a\BK"k  
amount due to banks abroad 海外银行同业的存款 R%WY!I8C  
amount due to holding companies 控股公司存款 -xHR6  
amount due to local banks 本港银行同业的存款 Ojc Tu  
amount due to outport banks 外埠银行同业的存款 Vc(4d-d5  
amount for note issue 发行纸币的款额 6kH6"  
amount of bond 担保契据的款额 9fEe={ B+  
amount of consideration 代价款额 o99ExQ.  
amount of contribution 供款数额 <R7{W"QTA)  
amount of indebtedness 负债款额 z< L2W",  
amount of principal of the loan 贷款本金额 U3{<+vSR `  
amount of rates chargeable 应征差饷数额 KEOk%'c,  
amount of share capital 股本额 +& B?f  
amount of sums assured 承保款额 YGo?%.X  
amount of variation 变动幅度 hI:.Qp`r  
amount of vote 拨款数额 tn5%zJ#+  
amount payable 应付款额 BYq80Vk% @  
amount receivable 应收款额 UH!(`Z\C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r@4A%ql<  
analysis 分析 7 ~~ug   
ancillary risk 附属风险 O`@Nl  
annual account 周年帐目；周年帐目报表；年度决算；年结 @ b!]Jw  
annual accounting date 年结日期 o pTXI*QA  
annual allowance 每年免税额；年积金；年度津贴；年津 @"7S$@cO  
annual balance 年度余额 8&2+=<Q~  
annual disposable income 每年可动用收入 pkn^K+<n,  
annual estimates 周年预算 lb_N"90p  
annual fee 年费 ,#)d  
annual general meeting 周年大会 G=:/v  
annual growth rate 年增率；每年增长率 aZmN(AJ8v  
annual long-term supplement 长期个案每年补助金 E.K^v/dNdq  
annual pensionable emolument 可供计算退休金的年薪 E
OB8|:*  
annual report 年报 1&MCS%UTL  
Annual Report on the Consumer Price Index 《消费物价指数年报》
Xd(^7~i  
annual return 周年报表；周年申报表；每年报税表格 3}|[<^$  
Annual Return Rules 《周年报表规则》 P{o)Ir8Tt  
annual review of consumer prices 每年消费物价回顾 3]*Kz*i  
annual roll-forward basis 逐年延展方式 G8av5zR  
annual salary 年薪 i7#4&r  
annual statement 年度报表；年度决算表 Bv<gVt  
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 tkj-.~@g0'  
annuitant 年金受益人 "Vp nr +6  
annuity 年金 Z*k(Q5
&U  
annuity contract 年金合约 4#IT" i  
annuity on human life 人寿年金 iHPsRq!  
antecedent debt 先前的债项 h.EI(Ev"GN  
ante-dated cheque 倒填日期支票 qZd*'ki<  
anticipated expenditure 预期开支 P(shbi@  
anticipated net profit 预期纯利 w ,j*I7V  
anticipated revenue 预期收入 >$D!mraih  
anti-inflation measure 反通货膨胀措施 eAlOMSL\  
anti-inflationary stance 反通货膨胀立场 wKM9fs  
apparent deficit 表面赤字 Z}S[
fN8  
apparent financial solvency 表面偿债能力 CTNL->  
apparent partner 表面合伙人 _LaG%* R6  
application for personal assessment 个人入息课税申请书 a}yb~:TC  
application of fund 资金应用 Tx.N#,T|  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;I4vPh5Q  
appointed actuary 委任精算师 ;\pVc)\4"  
appointed auditor 委任核数师；委任审计师 -.h)CM@L  
appointed trustee 委任的受托人 d"FB+$  
appointer 委任人 kSz+UMC-7:  
apportioned pro rata 按比例分摊 Hhknjx  
apportionment 分配；分摊 1$0Kvvg[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,j_js8r  
apportionment formula 分摊方程式 D
kWp  
apportionment of estate duty 遗产税的分摊 Gn2{C%  
appraisal 估价；评估 @;4;72@O  
appreciable growth 可观增长 I-R7+o  
appreciable impact 显着影响 ;^ME  
appreciable increase 可观增长 Vgj#-7bdyi  
appreciation 增值；升值 ,8 4|qI  
appreciation against other currencies 相对其他货币升值 nqy
*>X`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q4cCg7|0  
appreciation tax 增值税 kPX+n+$  
appropriation 拨款；拨用；拨付 $'V^_|EL7  
appropriation account 拨款帐目 HA0!>_I dC  
Appropriation Bill 拨款法案 ,i y
y2  
appropriation-in-aid system 补助拨款办法 j=O+U_w  
approved assets 核准资产 A$@;Q5/2  
approved basket stock 认可一篮子证券 U"r*kO %  
approved budget 核准预算 d'';0[W)  
approved charitable donation 认可慈善捐款 9Vt ^q%DC  
approved charitable institution 认可慈善机构 a/V,iCiH  
approved currency 核准货币；认可货币 t<v.r b  
approved estimates 核准预算 GJ%^hr`P  
approved estimates of expenditure 核准开支预算 = 2 HY]H  
approved overseas insurer 核准海外保险人 (7g"ppf  
approved overseas trust company 核准海外信托公司 xrg"/?84  
approved pooled investment fund 核准汇集投资基金 dEk#"cvg  
approved provident fund scheme 认可公积金计划 jF?0,g  
approved provision 核准拨款 ?,$:~O*w  
approved redeemable share 核准可赎回股份 Tksv7*5$  
approved regional stock 认可地区性证券 O<$w-(  
approved retirement scheme 认可退休金计划 <W0(!<U  
approved subordinated loan 核准附属贷款 {bXN[=j  
arbitrage 套戥；套汇；套利 Z,)H f  
arbitrageur 套戥者；套汇者 4V:W 8k 9D  
arbitrary amount 临时款项 RnH?95n?{  
arrangement 措施；安排；协定 L/u|90)L  
arrears 欠款 'UX^]  
arrears of pay 欠付薪酬 wH|%3@eJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 {"'M2w:|D1  
articles of association 组织章程；组织细则；组织章程细则 ?^~ZsOd8B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }uIQ@f`  
ascertainment of profit 确定利润 UCVYO. 9"  
"Asia Clear" “亚洲结算系统”