[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 *GC9o/  
allotment notice 股份配售通知；配股通知 deqL  
allotment of shares 股份分配 ^cI 0d,3=  
allowable 可获宽免；免税的 9D H
}6fO  
allowable business loss 可扣除的营业亏损 Ji;R{tZ.R  
allowable expenses 可扣税的支出 oF=UjA  
allowance 免税额；津贴；备抵；准备金 m:C|R-IL  
allowance for debts 债项的免税额 2|}KBny  
allowance for depreciation by wear and tear 耗损折旧免税额 f1RX`rXf  
allowance for funeral expenses 殡殓费的免税额 }!1pA5x$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t4FaU7  
allowance for repairs and outgoings 修葺及支出方面的免税额 9Fh1rZD<  
allowance to debtor 给债务人的津贴 YnwP\Arfq  
alteration of capital 资本更改 l
^4!  
alternate trustee 候补受托人 4qg] oiT  
amalgamation 合并 _-nIy*',=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &BkdC,o  
ambit of charges 征税范围；收费范围 O;SD90
  
amended valuation 经修订的估值 V38v2LI  
American Commodities Exchange 美国商品交易所 8BggK6 X  
American Express Bank Limited 美国运通银行
[|dQZ  
American Stock Exchange 美国证券交易所 "V:E BR  
amortization 摊销 hgI;^ia  
amount due from banks 存放银行同业的款项 !/6KQdF  
amount due from banks abroad 存放海外银行同业的款项 '/Ag3R  
amount due from holding companies 控股公司欠款 ZfSAXr "(  
amount due from local banks 存放本港银行同业的款项 c@)}zcw*  
amount due to banks 银行同业的存款 ALl0(<u67  
amount due to banks abroad 海外银行同业的存款 z]0UW\S/  
amount due to holding companies 控股公司存款 A"no!AN  
amount due to local banks 本港银行同业的存款 &J}w_BFww  
amount due to outport banks 外埠银行同业的存款 6
^vHFJ$  
amount for note issue 发行纸币的款额 \"AzT{l!;  
amount of bond 担保契据的款额 _sI\
^yZd  
amount of consideration 代价款额 .h@HAnmE  
amount of contribution 供款数额 I+FQ2\J*H  
amount of indebtedness 负债款额 }@NT#hD  
amount of principal of the loan 贷款本金额 `'}c- Q  
amount of rates chargeable 应征差饷数额 ZY{zFg9  
amount of share capital 股本额 e2*Fe9:  
amount of sums assured 承保款额 JN<IMH  
amount of variation 变动幅度 1,(uRS#bk  
amount of vote 拨款数额 EP}NT)z,{  
amount payable 应付款额 Y|y X]\,  
amount receivable 应收款额 D$PR<>=y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X7{ h/^  
analysis 分析 z!/ MBM  
ancillary risk 附属风险 @Yy']!Ju  
annual account 周年帐目；周年帐目报表；年度决算；年结 p'`pO"EO  
annual accounting date 年结日期 t9+ME|  
annual allowance 每年免税额；年积金；年度津贴；年津 O*y@4AR"S  
annual balance 年度余额 iTg7@%  
annual disposable income 每年可动用收入 i}}}x  
annual estimates 周年预算 [SA$d`B/  
annual fee 年费 #vBS7
ba  
annual general meeting 周年大会 ;OY*`(Id  
annual growth rate 年增率；每年增长率 = *~Q5F  
annual long-term supplement 长期个案每年补助金 =EdLffU[J  
annual pensionable emolument 可供计算退休金的年薪 Th\t6K~  
annual report 年报 r4(Cb_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n> O3p ~  
annual return 周年报表；周年申报表；每年报税表格 (N`x  
Annual Return Rules 《周年报表规则》 T!pjv8y@R  
annual review of consumer prices 每年消费物价回顾 Mg}8 3kS  
annual roll-forward basis 逐年延展方式 OX*5 yT{  
annual salary 年薪 }~3 %KHT  
annual statement 年度报表；年度决算表 >5+]~[S  
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 L!V6Rfy  
annuitant 年金受益人 [t}$W*hY  
annuity 年金 #Hyfjj  
annuity contract 年金合约 _/%,Z
oZ2  
annuity on human life 人寿年金 of>"qrdZ  
antecedent debt 先前的债项 3^J~ts{*  
ante-dated cheque 倒填日期支票 Vs~! \<?
 
anticipated expenditure 预期开支 +7|Qd}\X  
anticipated net profit 预期纯利 DV">9{"5']  
anticipated revenue 预期收入 t ]yD95|  
anti-inflation measure 反通货膨胀措施 Bh*7uNM  
anti-inflationary stance 反通货膨胀立场 s0bWg$  
apparent deficit 表面赤字 |jwN8@  
apparent financial solvency 表面偿债能力 _aLml9f W  
apparent partner 表面合伙人 0'O*Y ]h+  
application for personal assessment 个人入息课税申请书 XI*cu\7sy  
application of fund 资金应用 t:<dirw,o  
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 /vG)n9Rc  
appointed actuary 委任精算师 Bm&%N?9  
appointed auditor 委任核数师；委任审计师 |.c|\e z/  
appointed trustee 委任的受托人 La
vm  
appointer 委任人 ZQQ0}  
apportioned pro rata 按比例分摊 "8|a4Y+F  
apportionment 分配；分摊 1=.+!Tg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A/+bwCDP  
apportionment formula 分摊方程式 =9@t6   
apportionment of estate duty 遗产税的分摊 4:S?m(ah/  
appraisal 估价；评估  }FoO  
appreciable growth 可观增长 qe\JO'g#e  
appreciable impact 显着影响 jaq`A'o5  
appreciable increase 可观增长 IU*w'a  
appreciation 增值；升值 GDMg.w4Yk  
appreciation against other currencies 相对其他货币升值 =TzmhX5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ar:ezA  
appreciation tax 增值税 js#72T/_n  
appropriation 拨款；拨用；拨付 j/
<z[qr  
appropriation account 拨款帐目 6rD Oa~<B  
Appropriation Bill 拨款法案 zjVQ\L  
appropriation-in-aid system 补助拨款办法 <h7FS90S  
approved assets 核准资产 W
FBVAD  
approved basket stock 认可一篮子证券 L[s8`0  
approved budget 核准预算 4v("qNw#  
approved charitable donation 认可慈善捐款 vuCl(/P`  
approved charitable institution 认可慈善机构 aHvsgp]  
approved currency 核准货币；认可货币 0Zq jq0O#  
approved estimates 核准预算 [V-OYjPAx  
approved estimates of expenditure 核准开支预算 Qso"jYl<  
approved overseas insurer 核准海外保险人 |`50Tf\J  
approved overseas trust company 核准海外信托公司 2/]74d8  
approved pooled investment fund 核准汇集投资基金 It .`  
approved provident fund scheme 认可公积金计划 M XX:i  
approved provision 核准拨款 @h&crI[c  
approved redeemable share 核准可赎回股份 R^*h|7)E  
approved regional stock 认可地区性证券 ueM[&:g&MU  
approved retirement scheme 认可退休金计划 Q-:IE T  
approved subordinated loan 核准附属贷款 ub* j&L=  
arbitrage 套戥；套汇；套利 }j. [h;C6  
arbitrageur 套戥者；套汇者 FNyr0!t,  
arbitrary amount 临时款项  c>(`X@KL  
arrangement 措施；安排；协定 @Pt,N qj
:  
arrears 欠款 _poe{@h!  
arrears of pay 欠付薪酬 =vaC?d3  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^*fZ  
articles of association 组织章程；组织细则；组织章程细则 (pFPuV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l1h;ng6  
ascertainment of profit 确定利润 }}g.L|  
"Asia Clear" “亚洲结算系统”