[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 z%}"=  
allotment notice 股份配售通知；配股通知 {4+/0\  
allotment of shares 股份分配 [if(B\&  
allowable 可获宽免；免税的 V9[_aP;  
allowable business loss 可扣除的营业亏损 1d<?K7%^  
allowable expenses 可扣税的支出 tB;PGk_6  
allowance 免税额；津贴；备抵；准备金 r/h\>s+N  
allowance for debts 债项的免税额 b:(+d"S  
allowance for depreciation by wear and tear 耗损折旧免税额 ~<1s [Hu  
allowance for funeral expenses 殡殓费的免税额 wBt7S!>G  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N XB8u6  
allowance for repairs and outgoings 修葺及支出方面的免税额 +Xg:*b9So  
allowance to debtor 给债务人的津贴 8GkWo8rPk  
alteration of capital 资本更改 cqU6 Y*n  
alternate trustee 候补受托人 UP#@gxF  
amalgamation 合并 O_ #++G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZK4V-?/[6  
ambit of charges 征税范围；收费范围 @3n!5XM{EE  
amended valuation 经修订的估值 l>*X+TpA,  
American Commodities Exchange 美国商品交易所 | .+P ;g  
American Express Bank Limited 美国运通银行 3]S*p ErY  
American Stock Exchange 美国证券交易所 9fp"r,aHN&  
amortization 摊销 -zECxHjx  
amount due from banks 存放银行同业的款项 qkfof{z  
amount due from banks abroad 存放海外银行同业的款项 u^Cl s!C  
amount due from holding companies 控股公司欠款 tGOJ4 =  
amount due from local banks 存放本港银行同业的款项 _JC*4  
amount due to banks 银行同业的存款 7sVM[lr<  
amount due to banks abroad 海外银行同业的存款 1F.._5_"]  
amount due to holding companies 控股公司存款 } W]A`-Jv  
amount due to local banks 本港银行同业的存款 w&@tP^`  
amount due to outport banks 外埠银行同业的存款 >V.?XZ nt  
amount for note issue 发行纸币的款额 ]MCH]/  
amount of bond 担保契据的款额 #8jiz+1 _  
amount of consideration 代价款额 i,^-9  
amount of contribution 供款数额 /CALXwL  
amount of indebtedness 负债款额 {GtX:v#  
amount of principal of the loan 贷款本金额 D[^K0<-Z  
amount of rates chargeable 应征差饷数额 9>{ml&$  
amount of share capital 股本额 K^x{rn.Zf  
amount of sums assured 承保款额 +;+G+Tn  
amount of variation 变动幅度 G5hRx@vfrL  
amount of vote 拨款数额 dpz@T>MS=  
amount payable 应付款额 pg5W`
4-F  
amount receivable 应收款额
2-m@-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {"jtR<{)  
analysis 分析 /'oo;e  
ancillary risk 附属风险 JQb{?C  
annual account 周年帐目；周年帐目报表；年度决算；年结 6O?zi|J[:  
annual accounting date 年结日期 
N5 sR  
annual allowance 每年免税额；年积金；年度津贴；年津 #Q2s3"X[  
annual balance 年度余额 Z7wl~Hk  
annual disposable income 每年可动用收入 '(iPI  
annual estimates 周年预算 54{E&QvL8o  
annual fee 年费 6[t(FcS  
annual general meeting 周年大会 fFEB#l!oUb  
annual growth rate 年增率；每年增长率 uznqq}  
annual long-term supplement 长期个案每年补助金 L%[>z'Zp  
annual pensionable emolument 可供计算退休金的年薪 h[!@8  
annual report 年报 NxJnU<g-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $,Q]GIC  
annual return 周年报表；周年申报表；每年报税表格 jNbVp{%/S}  
Annual Return Rules 《周年报表规则》 a2?@OJ  
annual review of consumer prices 每年消费物价回顾 .3) 27Cjw  
annual roll-forward basis 逐年延展方式 ;/NC[:'$D  
annual salary 年薪 NJJ=c
h  
annual statement 年度报表；年度决算表 zw'%n+5m  
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 3L2NenJB  
annuitant 年金受益人 L'Iw9RAJ  
annuity 年金 t=eI*M+>h  
annuity contract 年金合约 Lapeh>1T  
annuity on human life 人寿年金 Sa)sDf1+`  
antecedent debt 先前的债项 {$t*XTY6R  
ante-dated cheque 倒填日期支票 FzOWM7+\  
anticipated expenditure 预期开支 :tbI=NDb  
anticipated net profit 预期纯利 ?9?A)?O<j~  
anticipated revenue 预期收入 h[Sd3Z*  
anti-inflation measure 反通货膨胀措施 9PV]bt,  
anti-inflationary stance 反通货膨胀立场 eSIG+{;&  
apparent deficit 表面赤字 ?(zCv9Pg  
apparent financial solvency 表面偿债能力 ElTB{C>u  
apparent partner 表面合伙人 l4mRNYv)z  
application for personal assessment 个人入息课税申请书 E el*P M  
application of fund 资金应用 /\Cf*cJ  
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 qu#xc0?  
appointed actuary 委任精算师 ta5_k&3N  
appointed auditor 委任核数师；委任审计师 FaJK R  
appointed trustee 委任的受托人 hrJ(][8  
appointer 委任人 ,^n&Q'p3  
apportioned pro rata 按比例分摊 }>y!I5O  
apportionment 分配；分摊 `3?
HQ2n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @}PXBU   
apportionment formula 分摊方程式 *Dq ++  
apportionment of estate duty 遗产税的分摊 DXj>u9*%
 
appraisal 估价；评估 34CcZEQQ  
appreciable growth 可观增长 $XcH
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appreciable impact 显着影响 Q
m7];,  
appreciable increase 可观增长 "N
'W~XPG  
appreciation 增值；升值 S;t`C~l
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appreciation against other currencies 相对其他货币升值 \^pc"?Rc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U<F|A!Fg  
appreciation tax 增值税 A* :|d~  
appropriation 拨款；拨用；拨付 s%rmfIp"  
appropriation account 拨款帐目 AMB{Fssz  
Appropriation Bill 拨款法案 DO{otn9<  
appropriation-in-aid system 补助拨款办法 4V{&[ Z  
approved assets 核准资产 Yx,E5
}-  
approved basket stock 认可一篮子证券 7MZH'nO  
approved budget 核准预算 mw^>dv?  
approved charitable donation 认可慈善捐款 sk07|9nU  
approved charitable institution 认可慈善机构 &=S:I!9;;  
approved currency 核准货币；认可货币 5|jY  
approved estimates 核准预算 rS!@AgPLE  
approved estimates of expenditure 核准开支预算 Y|wjt\M  
approved overseas insurer 核准海外保险人 z{ M2tLNb  
approved overseas trust company 核准海外信托公司 .*`]x  
approved pooled investment fund 核准汇集投资基金 qGhg?u"n:  
approved provident fund scheme 认可公积金计划 }^Sk.:;n3  
approved provision 核准拨款 &Qv HjjQ?u  
approved redeemable share 核准可赎回股份 l-nH  
approved regional stock 认可地区性证券 &ID! lEd  
approved retirement scheme 认可退休金计划 [f {qb\  
approved subordinated loan 核准附属贷款 4P5^.\.  
arbitrage 套戥；套汇；套利 <L*`WO]\l  
arbitrageur 套戥者；套汇者 tBJ 4lb  
arbitrary amount 临时款项 $8(QBZq  
arrangement 措施；安排；协定 DC/Cz
kv9  
arrears 欠款 a-S tOO5s  
arrears of pay 欠付薪酬 vw:GNpg'R6  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~ a4Y8r  
articles of association 组织章程；组织细则；组织章程细则 rqp]{?33  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \`z%5/@f;  
ascertainment of profit 确定利润 o_b3G  
"Asia Clear" “亚洲结算系统”