[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 ZkAU17f  
allotment notice 股份配售通知；配股通知 K@#(*."  
allotment of shares 股份分配 CPP` qt%f  
allowable 可获宽免；免税的 9:,V 5n =  
allowable business loss 可扣除的营业亏损 V>ieh2G(  
allowable expenses 可扣税的支出 Fe]B&n  
allowance 免税额；津贴；备抵；准备金 c%&:6QniZ  
allowance for debts 债项的免税额 _acE :H  
allowance for depreciation by wear and tear 耗损折旧免税额 HR ;)|j{!  
allowance for funeral expenses 殡殓费的免税额 %1O;fQL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L1ieaKw  
allowance for repairs and outgoings 修葺及支出方面的免税额 NbC@z9Q  
allowance to debtor 给债务人的津贴 m\$\ 09  
alteration of capital 资本更改 $4tWI O  
alternate trustee 候补受托人 Sg6"WV{<  
amalgamation 合并 c8L~S/t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mMb'@  
ambit of charges 征税范围；收费范围 f2^r[kPX"  
amended valuation 经修订的估值 JS*m65e  
American Commodities Exchange 美国商品交易所 | \'rP_I>  
American Express Bank Limited 美国运通银行 T
{Sb^-H#X  
American Stock Exchange 美国证券交易所 bty/  
amortization 摊销 mH Ic f{RG  
amount due from banks 存放银行同业的款项 t: #6sF  
amount due from banks abroad 存放海外银行同业的款项 o3I Tr';  
amount due from holding companies 控股公司欠款 J]&y$?C  
amount due from local banks 存放本港银行同业的款项 }RHn)}+  
amount due to banks 银行同业的存款 Jcbw DlUb  
amount due to banks abroad 海外银行同业的存款 ^1Zeb$Nw'  
amount due to holding companies 控股公司存款 KnsT\>[K  
amount due to local banks 本港银行同业的存款 tZ^Ou89:rG  
amount due to outport banks 外埠银行同业的存款 1 E73i_L  
amount for note issue 发行纸币的款额 o(:[r@Z0z  
amount of bond 担保契据的款额 _Y
8hb!#(  
amount of consideration 代价款额 q)Fq i  
amount of contribution 供款数额 wvbPnf^y  
amount of indebtedness 负债款额 E-I-0h 2  
amount of principal of the loan 贷款本金额 *d"DA[ (  
amount of rates chargeable 应征差饷数额 ai nG6Y<O`  
amount of share capital 股本额 %n h
m  
amount of sums assured 承保款额 zipS ]YD  
amount of variation 变动幅度 `e(vH` VZ  
amount of vote 拨款数额 [k6nW:C
 
amount payable 应付款额 q|Qk2M  
amount receivable 应收款额 &_"]5/"(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 WHjUR0NZ  
analysis 分析 yil[gPy4B  
ancillary risk 附属风险 KuMF^0V%c  
annual account 周年帐目；周年帐目报表；年度决算；年结 Td G!&:>  
annual accounting date 年结日期 !<SA6m#  
annual allowance 每年免税额；年积金；年度津贴；年津 SQqD:{#g"  
annual balance 年度余额 1RK=,Wx  
annual disposable income 每年可动用收入 );Z1a&K5k  
annual estimates 周年预算 tQH+)*  
annual fee 年费 Q($Z%1S  
annual general meeting 周年大会 :{oZ~<  
annual growth rate 年增率；每年增长率 df n9!h  
annual long-term supplement 长期个案每年补助金 IRn2|  
annual pensionable emolument 可供计算退休金的年薪 n84GZ5O>7  
annual report 年报 "g'jPwFG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7vABq(  
annual return 周年报表；周年申报表；每年报税表格 3:8{"md@2  
Annual Return Rules 《周年报表规则》 Nk
p)Ax&  
annual review of consumer prices 每年消费物价回顾 aj?a^}X  
annual roll-forward basis 逐年延展方式 Db6om7N  
annual salary 年薪 f|R"uW +  
annual statement 年度报表；年度决算表 VY)9|JJCO  
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 q*2N{  
annuitant 年金受益人 D<Zp!J1o  
annuity 年金 'k4 E4OB  
annuity contract 年金合约 BRk0CLr5  
annuity on human life 人寿年金 tUgEeh6  
antecedent debt 先前的债项 |i ZfYi&^  
ante-dated cheque 倒填日期支票 T'LIrf  
anticipated expenditure 预期开支 :%sXO  
anticipated net profit 预期纯利 uPRQU+  
anticipated revenue 预期收入 Q",0F{'  
anti-inflation measure 反通货膨胀措施 [+OnV&  
anti-inflationary stance 反通货膨胀立场 LrATSq@  
apparent deficit 表面赤字 S-YM%8A[  
apparent financial solvency 表面偿债能力 7f~Sf  
apparent partner 表面合伙人 ' 4ER00  
application for personal assessment 个人入息课税申请书 qA!]E^0*Ke  
application of fund 资金应用 !}4MN:r  
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 Gkp<o  
appointed actuary 委任精算师 $2u 'N:o  
appointed auditor 委任核数师；委任审计师 kdn'6>\  
appointed trustee 委任的受托人 b*FC\:\  
appointer 委任人 "h|'}7p  
apportioned pro rata 按比例分摊 1&P<  
apportionment 分配；分摊 >-O/U5<!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fm^@i;D  
apportionment formula 分摊方程式 \TF!S"V  
apportionment of estate duty 遗产税的分摊 zcva-ze:;  
appraisal 估价；评估 L*Me."*  
appreciable growth 可观增长 0 s70r  
appreciable impact 显着影响 h68]=KyK  
appreciable increase 可观增长 P( ;?kg}0  
appreciation 增值；升值 WyZL9K{?  
appreciation against other currencies 相对其他货币升值 XEdzpkB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fPrLM'  
appreciation tax 增值税 P|HKn,ar  
appropriation 拨款；拨用；拨付 \4 AM*lZ  
appropriation account 拨款帐目 STglw-TC\  
Appropriation Bill 拨款法案 iC*F
  
appropriation-in-aid system 补助拨款办法 on8WQf'A#  
approved assets 核准资产 BbRBT@  
approved basket stock 认可一篮子证券 :Dd$i_3=  
approved budget 核准预算 o}<4*qlI  
approved charitable donation 认可慈善捐款 |,aG%MTL  
approved charitable institution 认可慈善机构 5bA)j!#)|X  
approved currency 核准货币；认可货币 efD)S92  
approved estimates 核准预算 JKX_q&bUw  
approved estimates of expenditure 核准开支预算 fPR$kch  
approved overseas insurer 核准海外保险人 rvyrxw%[  
approved overseas trust company 核准海外信托公司  CT\;xt,S  
approved pooled investment fund 核准汇集投资基金 @o-B{EH8  
approved provident fund scheme 认可公积金计划 /'hCi]b@v  
approved provision 核准拨款 |Xw/E)jA  
approved redeemable share 核准可赎回股份 3  E3qd'  
approved regional stock 认可地区性证券 YOrrkbJ(  
approved retirement scheme 认可退休金计划 (D 9Su^:1  
approved subordinated loan 核准附属贷款 $-c!W!H  
arbitrage 套戥；套汇；套利 Ed:eGm }  
arbitrageur 套戥者；套汇者 R@wjccu  
arbitrary amount 临时款项 sO5?aB&  
arrangement 措施；安排；协定 8&Myva  
arrears 欠款 k2xHH$+{#=  
arrears of pay 欠付薪酬 &|aqP \Q5  
arrears of revenue 逾期未收税款；逾期未收的帐项 1&/FG(*/  
articles of association 组织章程；组织细则；组织章程细则 fi+R2p~vs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NWd<+-pC6  
ascertainment of profit 确定利润
XUF\r]B,9  
"Asia Clear" “亚洲结算系统”