[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 vSEuk}pk  
allotment notice 股份配售通知；配股通知 o]4*|ARPs  
allotment of shares 股份分配 |?,A]|j  
allowable 可获宽免；免税的 sB7# ~pA  
allowable business loss 可扣除的营业亏损 .%xn&
3  
allowable expenses 可扣税的支出 a A
D^^l#  
allowance 免税额；津贴；备抵；准备金 .(K)?r-g5  
allowance for debts 债项的免税额 AE[b },-[  
allowance for depreciation by wear and tear 耗损折旧免税额 \NPmym_6J  
allowance for funeral expenses 殡殓费的免税额 `sn^ysp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pFOx>u2`a  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;r<^a6B  
allowance to debtor 给债务人的津贴 X $jWo@  
alteration of capital 资本更改 6^]+[q}3  
alternate trustee 候补受托人 X% t1T4  
amalgamation 合并 Mk"^?%PxT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eA2@Nkw~)  
ambit of charges 征税范围；收费范围 GS$ifv  
amended valuation 经修订的估值 ~%&LTX0s|  
American Commodities Exchange 美国商品交易所 8\+uec]k  
American Express Bank Limited 美国运通银行 C5o#i*|  
American Stock Exchange 美国证券交易所 >qnko9V  
amortization 摊销 rNXQf'*I  
amount due from banks 存放银行同业的款项 +^60T$  
amount due from banks abroad 存放海外银行同业的款项 @>,^":`#  
amount due from holding companies 控股公司欠款 */`ki;\A  
amount due from local banks 存放本港银行同业的款项 =$'6(aDH  
amount due to banks 银行同业的存款 aTH{'mN  
amount due to banks abroad 海外银行同业的存款 marQNZ  
amount due to holding companies 控股公司存款 (ZUHvvL  
amount due to local banks 本港银行同业的存款 y0L_"e
/  
amount due to outport banks 外埠银行同业的存款 (7wc*#}  
amount for note issue 发行纸币的款额 ?:Uv[|S#>  
amount of bond 担保契据的款额 XP!S$Q]D  
amount of consideration 代价款额 A8muQuj]~~  
amount of contribution 供款数额 we;-~A5J  
amount of indebtedness 负债款额 <? q?Mn  
amount of principal of the loan 贷款本金额 ~!B \(@GU  
amount of rates chargeable 应征差饷数额 rB Q_iB_  
amount of share capital 股本额 s}vAS~~2L3  
amount of sums assured 承保款额 .s?L^Z^  
amount of variation 变动幅度 )|ju~qbf  
amount of vote 拨款数额 "q3ZWNS'w  
amount payable 应付款额  dm\F  
amount receivable 应收款额 /6)<}#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f\|w'  
analysis 分析 D+TD 95t  
ancillary risk 附属风险 X
WBA^|-N  
annual account 周年帐目；周年帐目报表；年度决算；年结 bQgc8
/  
annual accounting date 年结日期 3Z>Ux3[  
annual allowance 每年免税额；年积金；年度津贴；年津 YL!P0o13r  
annual balance 年度余额 I ce~oz)  
annual disposable income 每年可动用收入 94'&b=5+  
annual estimates 周年预算 .]8ZwAs=&  
annual fee 年费 hNC&T`.-~B  
annual general meeting 周年大会 h79}qU  
annual growth rate 年增率；每年增长率 =9H7N]*h  
annual long-term supplement 长期个案每年补助金 uy>q7C  
annual pensionable emolument 可供计算退休金的年薪 `+]Qz =}  
annual report 年报 ?>7[7(|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )8a~L 8oN  
annual return 周年报表；周年申报表；每年报税表格 )3cAQ'w  
Annual Return Rules 《周年报表规则》 m+=] m_  
annual review of consumer prices 每年消费物价回顾 =/@D8{pU  
annual roll-forward basis 逐年延展方式 T^zXt?  
annual salary 年薪 =*oJEy"  
annual statement 年度报表；年度决算表 /:cd\ A}  
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 ?tWaI{95I  
annuitant 年金受益人 LQ@" Xe]5  
annuity 年金 yl'u'-Zb6  
annuity contract 年金合约 )*$lp'~7N  
annuity on human life 人寿年金 Akq2 d;  
antecedent debt 先前的债项 j * %  
ante-dated cheque 倒填日期支票 `}p0VmD{NE  
anticipated expenditure 预期开支 A @i  
anticipated net profit 预期纯利 W_JlOc!y  
anticipated revenue 预期收入 bL0yuAwF2  
anti-inflation measure 反通货膨胀措施 z0d.J1VW  
anti-inflationary stance 反通货膨胀立场 lov!o:dJ  
apparent deficit 表面赤字 $zUP?Gq!  
apparent financial solvency 表面偿债能力 &sl0W-;0  
apparent partner 表面合伙人 j`EXlc~  
application for personal assessment 个人入息课税申请书 GV1pn) 4  
application of fund 资金应用 Lc}y<=P@  
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'Y^X  
appointed actuary 委任精算师 })'B<vq  
appointed auditor 委任核数师；委任审计师 5tl< 3g`  
appointed trustee 委任的受托人 ncaT?~u j  
appointer 委任人 n*h)'8`Ut  
apportioned pro rata 按比例分摊 9=s<Ld   
apportionment 分配；分摊 ]a>n:p]e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AzPu)  
apportionment formula 分摊方程式 ?w$kue  
apportionment of estate duty 遗产税的分摊 v_yw@  
appraisal 估价；评估 pJ>P[  
appreciable growth 可观增长 >>,e4s,  
appreciable impact 显着影响 |44Ploz2b  
appreciable increase 可观增长 (O\)_#-D
 
appreciation 增值；升值 <;lkUU(WT2  
appreciation against other currencies 相对其他货币升值 ${DUCud,kY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (|2t# 'm  
appreciation tax 增值税 ."g`3tVK  
appropriation 拨款；拨用；拨付 Z*F3G#A  
appropriation account 拨款帐目 Lw1Yvtn  
Appropriation Bill 拨款法案 <]o x;-56  
appropriation-in-aid system 补助拨款办法 )Om*@;r(  
approved assets 核准资产 7 W5@TWM  
approved basket stock 认可一篮子证券 -uS!\  
approved budget 核准预算 EAUEQk?9  
approved charitable donation 认可慈善捐款 X;$+,&M"  
approved charitable institution 认可慈善机构 _T60;ZI+^  
approved currency 核准货币；认可货币 (&r.
w  
approved estimates 核准预算 H8=N@l  
approved estimates of expenditure 核准开支预算 xR~hwj  
approved overseas insurer 核准海外保险人 GblA
9F7  
approved overseas trust company 核准海外信托公司 x[p|G5  
approved pooled investment fund 核准汇集投资基金 =F|{# F  
approved provident fund scheme 认可公积金计划 I{|O "8  
approved provision 核准拨款 Cp\6W[2+B  
approved redeemable share 核准可赎回股份 jRa43ck  
approved regional stock 认可地区性证券 & l<.X  
approved retirement scheme 认可退休金计划 =nHUs1rKn  
approved subordinated loan 核准附属贷款 l]5KN  
arbitrage 套戥；套汇；套利 8\^R~K`sY  
arbitrageur 套戥者；套汇者 !
|(-=2 `  
arbitrary amount 临时款项 4Z3su^XR  
arrangement 措施；安排；协定 ijv(9mR  
arrears 欠款 {p2!|A&a  
arrears of pay 欠付薪酬 hE{K=Tz$  
arrears of revenue 逾期未收税款；逾期未收的帐项 `bq
<$e  
articles of association 组织章程；组织细则；组织章程细则 J0WxR&%a)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )$2QZ qX  
ascertainment of profit 确定利润 hgG9m[?K  
"Asia Clear" “亚洲结算系统”