[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 *")*w> R  
allotment notice 股份配售通知；配股通知 x/wgD'?  
allotment of shares 股份分配 ifu!6_b.  
allowable 可获宽免；免税的 dfKGO$}V  
allowable business loss 可扣除的营业亏损 vbd)L$$20+  
allowable expenses 可扣税的支出 ^9]iUx  
allowance 免税额；津贴；备抵；准备金 4 Y
v:\c  
allowance for debts 债项的免税额 ^;rjs|`K#  
allowance for depreciation by wear and tear 耗损折旧免税额 qDYNY`  
allowance for funeral expenses 殡殓费的免税额 _>rM[\|X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L#uU.U=  
allowance for repairs and outgoings 修葺及支出方面的免税额 iy_Y!wZ{  
allowance to debtor 给债务人的津贴 zBu@a:E%H  
alteration of capital 资本更改 p$qk\efv*4  
alternate trustee 候补受托人 H7z)OaM  
amalgamation 合并 K&Bbjb_|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {u2Zl7]z^  
ambit of charges 征税范围；收费范围 ^m&I^\  
amended valuation 经修订的估值 +:4>4=  
American Commodities Exchange 美国商品交易所 %y
|pVN!U  
American Express Bank Limited 美国运通银行 _> x}MW+  
American Stock Exchange 美国证券交易所 4dcm)Xr  
amortization 摊销 \"))P1  
amount due from banks 存放银行同业的款项 p)ig~kk`  
amount due from banks abroad 存放海外银行同业的款项 o-7{\%+M  
amount due from holding companies 控股公司欠款 'Grii,  
amount due from local banks 存放本港银行同业的款项 |R _rfJh  
amount due to banks 银行同业的存款 4(LLRzzW  
amount due to banks abroad 海外银行同业的存款 $#p5B
QQ|  
amount due to holding companies 控股公司存款 `lWGwFgg(  
amount due to local banks 本港银行同业的存款 Dmr*Lh~  
amount due to outport banks 外埠银行同业的存款 RL/y7M1j  
amount for note issue 发行纸币的款额 q4&! mDU  
amount of bond 担保契据的款额 BQ)>}YHk  
amount of consideration 代价款额 AU}kIm_+  
amount of contribution 供款数额 2xflRks  
amount of indebtedness 负债款额 aHmg!s}&  
amount of principal of the loan 贷款本金额 ;?tH8jf>  
amount of rates chargeable 应征差饷数额 Q;w[o
 
amount of share capital 股本额 CuvY^["
 
amount of sums assured 承保款额  1n +Uv*  
amount of variation 变动幅度 FHw%ynC  
amount of vote 拨款数额 lnHY?y7{  
amount payable 应付款额 Wc2&3p9 c  
amount receivable 应收款额 jwa6 `u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 # dL,d6a  
analysis 分析 `bfUP s  
ancillary risk 附属风险 }DS%?6}Sy  
annual account 周年帐目；周年帐目报表；年度决算；年结 #}+H  
annual accounting date 年结日期 1W{oj  
annual allowance 每年免税额；年积金；年度津贴；年津 &K[sb%  
annual balance 年度余额 $rmxwxz&W:  
annual disposable income 每年可动用收入 WA~[)S0
  
annual estimates 周年预算 'ia-h7QWS  
annual fee 年费 R20 .dA_N  
annual general meeting 周年大会 7@\.()  
annual growth rate 年增率；每年增长率 "aF2:E'  
annual long-term supplement 长期个案每年补助金 SsTBjIX  
annual pensionable emolument 可供计算退休金的年薪 N6"sXwm  
annual report 年报 $f0u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o>C,Db~L/  
annual return 周年报表；周年申报表；每年报税表格 m+;U,[%[*E  
Annual Return Rules 《周年报表规则》 j Vd`J  
annual review of consumer prices 每年消费物价回顾 ))f@9m  
annual roll-forward basis 逐年延展方式   8sG?|u  
annual salary 年薪 os"R'GYmf  
annual statement 年度报表；年度决算表 1F,U^O  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c-(RjQ~M5  
annuitant 年金受益人 L%/>Le}VX  
annuity 年金 U&1O  
annuity contract 年金合约 //BJaWq  
annuity on human life 人寿年金 t!Cz;ajNi  
antecedent debt 先前的债项 Ie/_gz^  
ante-dated cheque 倒填日期支票 XYuX+&XW/  
anticipated expenditure 预期开支 Os-Z_zSl6  
anticipated net profit 预期纯利 T&dNjx  
anticipated revenue 预期收入 P"^Yx8L#  
anti-inflation measure 反通货膨胀措施 +;lDU}$  
anti-inflationary stance 反通货膨胀立场 ~*/ >8R(Y  
apparent deficit 表面赤字  ~deS*  
apparent financial solvency 表面偿债能力 7>y]uT@ar  
apparent partner 表面合伙人 -Yse^(^"s  
application for personal assessment 个人入息课税申请书 v77UE"4|c  
application of fund 资金应用 yO7y`;Q(sF  
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 JI]Lz1i  
appointed actuary 委任精算师 X-(
( [A  
appointed auditor 委任核数师；委任审计师 eLPtdP5k  
appointed trustee 委任的受托人 m_oUl(pk  
appointer 委任人 hRX9Du`$  
apportioned pro rata 按比例分摊 4;J.$  
apportionment 分配；分摊 T$"~Vu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y/Y}C.IWp)  
apportionment formula 分摊方程式 U<0Wa>3zj  
apportionment of estate duty 遗产税的分摊 /)J]ItJlz  
appraisal 估价；评估 >8I~i:hn  
appreciable growth 可观增长 .8^mA1fmX  
appreciable impact 显着影响 A?#i{R  
appreciable increase 可观增长 &,%n  
appreciation 增值；升值 OP=brLGu0  
appreciation against other currencies 相对其他货币升值 Yq00<kIDJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )jgz(\KZ  
appreciation tax 增值税 ME]4tu  
appropriation 拨款；拨用；拨付 X,l7>>L{g  
appropriation account 拨款帐目 [k\VUg:P  
Appropriation Bill 拨款法案 KJoa^e;~  
appropriation-in-aid system 补助拨款办法 `)y ;7%-  
approved assets 核准资产 i=#\`"/  
approved basket stock 认可一篮子证券 |OF3O,5z  
approved budget 核准预算 C;HEvq7  
approved charitable donation 认可慈善捐款 L;")C,CwQ  
approved charitable institution 认可慈善机构 1q!k#Cliu  
approved currency 核准货币；认可货币 I\6C0x  
approved estimates 核准预算 "r@#3T$  
approved estimates of expenditure 核准开支预算 WuY#Kx ~2  
approved overseas insurer 核准海外保险人 {l$)X  
approved overseas trust company 核准海外信托公司  ,c`6-  
approved pooled investment fund 核准汇集投资基金 0Sd>*nC  
approved provident fund scheme 认可公积金计划 4z5qXI/<m4  
approved provision 核准拨款 =<HekiYM  
approved redeemable share 核准可赎回股份 Fz(
;Eo3  
approved regional stock 认可地区性证券 jc_k\  
approved retirement scheme 认可退休金计划 J[?oV;O  
approved subordinated loan 核准附属贷款 33lh~+C  
arbitrage 套戥；套汇；套利 2EpQ(G J  
arbitrageur 套戥者；套汇者 RyX11XU  
arbitrary amount 临时款项 qbq2Bi'a  
arrangement 措施；安排；协定 L@[}sMdq(  
arrears 欠款 H4 O"^#5  
arrears of pay 欠付薪酬 2Xv}JPS2As  
arrears of revenue 逾期未收税款；逾期未收的帐项 yO7H!}y_  
articles of association 组织章程；组织细则；组织章程细则 Pzzzv^+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $m5Iv_  
ascertainment of profit 确定利润 dLH@,EKl)  
"Asia Clear" “亚洲结算系统”