[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 f`K[oCfu  
allotment notice 股份配售通知；配股通知 s+<`iH9Hm  
allotment of shares 股份分配 :*I='M9B  
allowable 可获宽免；免税的 ~?JNI8  
allowable business loss 可扣除的营业亏损 1:;S6
{oQ  
allowable expenses 可扣税的支出 z]/!4+  
allowance 免税额；津贴；备抵；准备金 #ZyY(S1.  
allowance for debts 债项的免税额 nKnQ %R  
allowance for depreciation by wear and tear 耗损折旧免税额 s H(io  
allowance for funeral expenses 殡殓费的免税额 hX)PdRk#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V\nj7Gr:sF  
allowance for repairs and outgoings 修葺及支出方面的免税额 i4}+n^oSYo  
allowance to debtor 给债务人的津贴 I~F]e|Ehqr  
alteration of capital 资本更改 S;^'Ek"Z.  
alternate trustee 候补受托人 x8!uI)#tS  
amalgamation 合并 85:KlBe%+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "t)$4gERK  
ambit of charges 征税范围；收费范围 gvFs$X*^:  
amended valuation 经修订的估值 ]4onY>  
American Commodities Exchange 美国商品交易所 ZJ8"5RW  
American Express Bank Limited 美国运通银行 Y[0mTL4IO  
American Stock Exchange 美国证券交易所 e'A1%g)  
amortization 摊销 *X /i<  
amount due from banks 存放银行同业的款项 <nU8.?\?~  
amount due from banks abroad 存放海外银行同业的款项 | Di7,$c  
amount due from holding companies 控股公司欠款 n
{I1ZlEeh  
amount due from local banks 存放本港银行同业的款项 kB9@ &t+  
amount due to banks 银行同业的存款 B9dc*  
amount due to banks abroad 海外银行同业的存款 WX* uhR  
amount due to holding companies 控股公司存款 ]@!3os,CNF  
amount due to local banks 本港银行同业的存款 xzXNcQ  
amount due to outport banks 外埠银行同业的存款 TSTkMlCG  
amount for note issue 发行纸币的款额 l4gZHMh
'  
amount of bond 担保契据的款额 d7G DIYH<  
amount of consideration 代价款额 K=1prv2  
amount of contribution 供款数额 @|:yK|6O  
amount of indebtedness 负债款额 "&C>=  
amount of principal of the loan 贷款本金额 w0X})&,{`m  
amount of rates chargeable 应征差饷数额 '{w[).c.  
amount of share capital 股本额 9qkJ<  
amount of sums assured 承保款额 f^)iv ]p  
amount of variation 变动幅度 .hRtQU  
amount of vote 拨款数额 xW|8-q  
amount payable 应付款额 w<u@L  
amount receivable 应收款额 Van=dzG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NG8F'=<  
analysis 分析 RiZ)#0  
ancillary risk 附属风险  z.Vf,<H  
annual account 周年帐目；周年帐目报表；年度决算；年结 3 MCV?"0  
annual accounting date 年结日期 T"3:dkQw  
annual allowance 每年免税额；年积金；年度津贴；年津 'cqY-64CJZ  
annual balance 年度余额 ZypK''&oc  
annual disposable income 每年可动用收入 I9e3-2THfj  
annual estimates 周年预算 .%+anVXS  
annual fee 年费 h_Ssm{C\  
annual general meeting 周年大会 %\L{Ud%7  
annual growth rate 年增率；每年增长率 L d{`k  
annual long-term supplement 长期个案每年补助金 `CRF E5  
annual pensionable emolument 可供计算退休金的年薪 j;I(w [@P  
annual report 年报 hC4 M}(XM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A ^t _"J  
annual return 周年报表；周年申报表；每年报税表格 Wuk!\<T{  
Annual Return Rules 《周年报表规则》 Aho-\9/x%  
annual review of consumer prices 每年消费物价回顾 w"O{@2B3:H  
annual roll-forward basis 逐年延展方式 FX!Qd&kl1  
annual salary 年薪 ;9<?~S  
annual statement 年度报表；年度决算表 
26p_fKY  
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 8JXS:J.|v  
annuitant 年金受益人 H43d[@h  
annuity 年金 N2 t`  
annuity contract 年金合约 X]
D:vuB  
annuity on human life 人寿年金 wq|7sk{  
antecedent debt 先前的债项 2UIZ<#|D>s  
ante-dated cheque 倒填日期支票 u2IU/z8 ^  
anticipated expenditure 预期开支 Cj=_WWo  
anticipated net profit 预期纯利 _S,UpR~2W  
anticipated revenue 预期收入 SkmKf~v  
anti-inflation measure 反通货膨胀措施 ?zf 3AZ9  
anti-inflationary stance 反通货膨胀立场 $rJgBN  
apparent deficit 表面赤字 A-, hm=?  
apparent financial solvency 表面偿债能力 Q!r&vQ/g  
apparent partner 表面合伙人 9fWR8iV  
application for personal assessment 个人入息课税申请书 FOteNQTj  
application of fund 资金应用 VUOe7c=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P$]
K  
appointed actuary 委任精算师 <\$?.tTZ{  
appointed auditor 委任核数师；委任审计师 <rvM)EJv|  
appointed trustee 委任的受托人 $3gM P+  
appointer 委任人 "YAnGGx)LZ  
apportioned pro rata 按比例分摊 r?w>x`  
apportionment 分配；分摊 ]E)D})r`#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,J
=lHj  
apportionment formula 分摊方程式 RY3=UeoF  
apportionment of estate duty 遗产税的分摊 A]1dR\p  
appraisal 估价；评估 S..8,5mBH  
appreciable growth 可观增长 } 57Jn5&'  
appreciable impact 显着影响 mmG]|Cl@  
appreciable increase 可观增长 Z;[xaP\S  
appreciation 增值；升值 j\NCoos  
appreciation against other currencies 相对其他货币升值 2`rJ
r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7H|0.  
appreciation tax 增值税 \6bvk_
 
appropriation 拨款；拨用；拨付 i '10qWz  
appropriation account 拨款帐目 _~'M
Q`P  
Appropriation Bill 拨款法案 s:cJF  
appropriation-in-aid system 补助拨款办法 %zo 6A1Q;  
approved assets 核准资产 @ 'c(q=K;  
approved basket stock 认可一篮子证券 C+>mehDC_G  
approved budget 核准预算 \y6Y}C v  
approved charitable donation 认可慈善捐款 k2fJ  
approved charitable institution 认可慈善机构 "a(e2H2&T4  
approved currency 核准货币；认可货币 }{kn/m/  
approved estimates 核准预算 FS!9 j8  
approved estimates of expenditure 核准开支预算 6pt|Crvu
 
approved overseas insurer 核准海外保险人 4"\x#  
approved overseas trust company 核准海外信托公司 K7C!ZXw~  
approved pooled investment fund 核准汇集投资基金 45x4JG  
approved provident fund scheme 认可公积金计划 4>2\{0r  
approved provision 核准拨款 Thk CKM  
approved redeemable share 核准可赎回股份 _yF@k~ h  
approved regional stock 认可地区性证券 m%UF{I,  
approved retirement scheme 认可退休金计划 I8 [ *  
approved subordinated loan 核准附属贷款 O3)B]!xL  
arbitrage 套戥；套汇；套利 n2:Uu>/  
arbitrageur 套戥者；套汇者 -[&Z{1A4x4  
arbitrary amount 临时款项 97<Z,q72Y  
arrangement 措施；安排；协定 C~
?p85  
arrears 欠款 `z.sWF|f!O  
arrears of pay 欠付薪酬  !VXy67  
arrears of revenue 逾期未收税款；逾期未收的帐项 JG&E"j#q  
articles of association 组织章程；组织细则；组织章程细则 I Wm@pfC+g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -ik=P]?  
ascertainment of profit 确定利润 }D`ZWTjDay  
"Asia Clear" “亚洲结算系统”