[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 t N4-<6  
allotment notice 股份配售通知；配股通知 Z!3R  
allotment of shares 股份分配 &Q*  7  
allowable 可获宽免；免税的 qkqtPbQ 7  
allowable business loss 可扣除的营业亏损 Dus!Ki~8(t  
allowable expenses 可扣税的支出 5?[hr5E.
E  
allowance 免税额；津贴；备抵；准备金  q]U!n  
allowance for debts 债项的免税额 V9jxmu F,  
allowance for depreciation by wear and tear 耗损折旧免税额 LTB rg[X  
allowance for funeral expenses 殡殓费的免税额 r
BOH9L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 - ,?LS w  
allowance for repairs and outgoings 修葺及支出方面的免税额 O[\mPFu5  
allowance to debtor 给债务人的津贴 Ze <)B *  
alteration of capital 资本更改 >!Xj%RW  
alternate trustee 候补受托人 USaa#s4'  
amalgamation 合并 =R"LB}>h}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w[$oH ^7  
ambit of charges 征税范围；收费范围 )+ 'r-AF*  
amended valuation 经修订的估值 al9( 9)  
American Commodities Exchange 美国商品交易所 \(--$9  
American Express Bank Limited 美国运通银行 C_JO:$\rE  
American Stock Exchange 美国证券交易所 ydA@@C\&  
amortization 摊销 ;G[0%z+*  
amount due from banks 存放银行同业的款项 *Ms&WYN-  
amount due from banks abroad 存放海外银行同业的款项 Q @[gj:w  
amount due from holding companies 控股公司欠款 zszmG^W{  
amount due from local banks 存放本港银行同业的款项 /8!n7a7  
amount due to banks 银行同业的存款 o1"N
{Eu  
amount due to banks abroad 海外银行同业的存款 u-tD_U
Ick  
amount due to holding companies 控股公司存款 5=I"bnIU  
amount due to local banks 本港银行同业的存款 9dm<(I}  
amount due to outport banks 外埠银行同业的存款 RR'sW@  
amount for note issue 发行纸币的款额 uUV"86B_  
amount of bond 担保契据的款额 +25=u|#4r  
amount of consideration 代价款额 ooBB g@  
amount of contribution 供款数额 <sw=:HU  
amount of indebtedness 负债款额 o 0T1pGs'  
amount of principal of the loan 贷款本金额 5W$Jxuyqj  
amount of rates chargeable 应征差饷数额 *K|ah:(r1\  
amount of share capital 股本额 oz]&=>$1I  
amount of sums assured 承保款额 wX_~H*m?  
amount of variation 变动幅度 y0ObcP.MA  
amount of vote 拨款数额 l}r9kS  
amount payable 应付款额 z"mpwmv5  
amount receivable 应收款额 BoST?"&}'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |
)C*i  
analysis 分析 [S8*b^t4  
ancillary risk 附属风险 y/kB`Z(Yj  
annual account 周年帐目；周年帐目报表；年度决算；年结 =FI[/"476  
annual accounting date 年结日期 5pC}ZgEa<  
annual allowance 每年免税额；年积金；年度津贴；年津 N3*1,/,l.  
annual balance 年度余额 ?L0k|7  
annual disposable income 每年可动用收入 1Lk(G9CoY  
annual estimates 周年预算 rZcSG(d`53  
annual fee 年费 w W/q#kc  
annual general meeting 周年大会 +GL$[ 5G  
annual growth rate 年增率；每年增长率 0xO*8aKT  
annual long-term supplement 长期个案每年补助金 Lq1?Y  
annual pensionable emolument 可供计算退休金的年薪 {qbe ye!  
annual report 年报 rGXUV`5Na  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V0#Ocq,  
annual return 周年报表；周年申报表；每年报税表格 eO(U):C2  
Annual Return Rules 《周年报表规则》 z6rT<~xZtu  
annual review of consumer prices 每年消费物价回顾 iRlpNsN  
annual roll-forward basis 逐年延展方式 U8y?S]}vo  
annual salary 年薪 Jj\lF*B  
annual statement 年度报表；年度决算表 p\F%Nj,  
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 {:#nrD"  
annuitant 年金受益人 Kd58'$  
annuity 年金 E`V\/`5D  
annuity contract 年金合约 al-rgh  
annuity on human life 人寿年金 y22DBB8  
antecedent debt 先前的债项 h3&|yS|  
ante-dated cheque 倒填日期支票 deV nAu =  
anticipated expenditure 预期开支 g>;@(:e^/  
anticipated net profit 预期纯利 {V[}#Mf  
anticipated revenue 预期收入 <Z<meB[g  
anti-inflation measure 反通货膨胀措施 @\XeRx;  
anti-inflationary stance 反通货膨胀立场 g}W|q"l?i  
apparent deficit 表面赤字 "om7 :d  
apparent financial solvency 表面偿债能力 ^3S&LC 1;|  
apparent partner 表面合伙人 t|i<}2  
application for personal assessment 个人入息课税申请书  7gZ}Qy  
application of fund 资金应用 Y&8,f|{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 wT6zeEV~*  
appointed actuary 委任精算师 qIQRl1Tw;V  
appointed auditor 委任核数师；委任审计师 m%apGp'=1  
appointed trustee 委任的受托人 6hv.;n};  
appointer 委任人 EY<"B2_%  
apportioned pro rata 按比例分摊 ~6@`;s`[Y  
apportionment 分配；分摊 `OWHf?t:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {,+c  
apportionment formula 分摊方程式 M<n'ZDK`W  
apportionment of estate duty 遗产税的分摊 ^]D1 ':  
appraisal 估价；评估 h=:/9O{H  
appreciable growth 可观增长 {?IbbT  
appreciable impact 显着影响  f $:SacF  
appreciable increase 可观增长 G$MEVfd"
 
appreciation 增值；升值 ^bfZd  
appreciation against other currencies 相对其他货币升值 wW1\{<hgr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c$71~|-[  
appreciation tax 增值税 1ONkmVtL  
appropriation 拨款；拨用；拨付  w:QO@  
appropriation account 拨款帐目 \#t)B J2  
Appropriation Bill 拨款法案 O0xqA\  
appropriation-in-aid system 补助拨款办法 ],S {?!'1  
approved assets 核准资产 ByJPSucD  
approved basket stock 认可一篮子证券 3oMHy5  
approved budget 核准预算 D_0Vu/v  
approved charitable donation 认可慈善捐款 2~? E'  
approved charitable institution 认可慈善机构 SeDk/}/~e  
approved currency 核准货币；认可货币 z|D*ymz*EY  
approved estimates 核准预算 O .ce= E  
approved estimates of expenditure 核准开支预算 2wIJ;rh  
approved overseas insurer 核准海外保险人 qJrKt=CE  
approved overseas trust company 核准海外信托公司 !Kg']4  
approved pooled investment fund 核准汇集投资基金  qrw  
approved provident fund scheme 认可公积金计划 ektU,Oo  
approved provision 核准拨款 2a48(~<_  
approved redeemable share 核准可赎回股份 Wu/#}Bw#  
approved regional stock 认可地区性证券 !=, Y =5M,  
approved retirement scheme 认可退休金计划 |oXd4  
approved subordinated loan 核准附属贷款 tMX$8W0 c  
arbitrage 套戥；套汇；套利 /}m*|cG/  
arbitrageur 套戥者；套汇者 -HQbvXAS  
arbitrary amount 临时款项 yvoz 3_!  
arrangement 措施；安排；协定 aW&)3C2-x  
arrears 欠款 U WvVYdy7  
arrears of pay 欠付薪酬 +|,4g_(j  
arrears of revenue 逾期未收税款；逾期未收的帐项 #Ir?v  
articles of association 组织章程；组织细则；组织章程细则 qz>R"pj0g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mQ"uG?NE  
ascertainment of profit 确定利润 ucx02^uA  
"Asia Clear" “亚洲结算系统”