[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 xG1?F_ ]  
allotment notice 股份配售通知；配股通知 -=a[J;'q  
allotment of shares 股份分配 nE$ f  
allowable 可获宽免；免税的 0<Q*7aY  
allowable business loss 可扣除的营业亏损 !b63ik15O~  
allowable expenses 可扣税的支出 U<rI!!#9  
allowance 免税额；津贴；备抵；准备金 '60//"9>k/  
allowance for debts 债项的免税额 *Q E"K2\5  
allowance for depreciation by wear and tear 耗损折旧免税额 X$^JAZ09  
allowance for funeral expenses 殡殓费的免税额 #ua^{OrC/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7&foEJ3q  
allowance for repairs and outgoings 修葺及支出方面的免税额 #Kl}= 1 4  
allowance to debtor 给债务人的津贴 ,rai%T/rL  
alteration of capital 资本更改 K{2h9 ]VF  
alternate trustee 候补受托人 VE$t%QT  
amalgamation 合并 Kp&3=e;vn{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c0ZaFJ  
ambit of charges 征税范围；收费范围 X3yS5whd(  
amended valuation 经修订的估值 mX;H((  
American Commodities Exchange 美国商品交易所 B`1kGEx .  
American Express Bank Limited 美国运通银行 M)O[j}N  
American Stock Exchange 美国证券交易所 AG>\aV"b  
amortization 摊销 =) }nLS3t  
amount due from banks 存放银行同业的款项 (A4&k{C_  
amount due from banks abroad 存放海外银行同业的款项 !}t-j3bCs  
amount due from holding companies 控股公司欠款 n"Z |e tZ4  
amount due from local banks 存放本港银行同业的款项 'Wp@b678  
amount due to banks 银行同业的存款 vxVOcO9<  
amount due to banks abroad 海外银行同业的存款 \z:<DsQ&  
amount due to holding companies 控股公司存款 CmHyAw(  
amount due to local banks 本港银行同业的存款 fEwifSp.  
amount due to outport banks 外埠银行同业的存款 Sc_5FX\Yx  
amount for note issue 发行纸币的款额 `tVy_/3(9  
amount of bond 担保契据的款额 V;;#/$oU:4  
amount of consideration 代价款额 bLlH//ZRH  
amount of contribution 供款数额 esI'"hVJ  
amount of indebtedness 负债款额 p[qg&VKB  
amount of principal of the loan 贷款本金额 Ao"C<.gUYP  
amount of rates chargeable 应征差饷数额 M1{(O Y(G  
amount of share capital 股本额 2(+P[(N1,  
amount of sums assured 承保款额 F0.zi>5  
amount of variation 变动幅度 ) EXJ   
amount of vote 拨款数额 $3\
,h;y  
amount payable 应付款额 F#|Z# Mu  
amount receivable 应收款额 D/:3RZF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x<F $aXOS  
analysis 分析 5v|EAjB6o  
ancillary risk 附属风险 [.-a$J[4+F  
annual account 周年帐目；周年帐目报表；年度决算；年结 f^e&hyC   
annual accounting date 年结日期 0OW
L  
annual allowance 每年免税额；年积金；年度津贴；年津 -?fR|[\[U  
annual balance 年度余额 N|Habua<Xw  
annual disposable income 每年可动用收入 ArXl=s';s4  
annual estimates 周年预算 O{q&]~,  
annual fee 年费 ^P$7A]!  
annual general meeting 周年大会 moG~S]  
annual growth rate 年增率；每年增长率 x{hn2]6+eB  
annual long-term supplement 长期个案每年补助金 @GeHWv  
annual pensionable emolument 可供计算退休金的年薪 Nfb`YU=  
annual report 年报 i}lRIXjdV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vpLMhf`  
annual return 周年报表；周年申报表；每年报税表格 i/$SN-5}1  
Annual Return Rules 《周年报表规则》 #>[wD#XJV  
annual review of consumer prices 每年消费物价回顾 ~Z/7pP+  
annual roll-forward basis 逐年延展方式 Pa&4)OD  
annual salary 年薪 j^EbO3  
annual statement 年度报表；年度决算表 x~+-VF3/  
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 A*i_|]Q  
annuitant 年金受益人 mH\@QdF  
annuity 年金 1;&T^Gdj  
annuity contract 年金合约 -J?~U2  
annuity on human life 人寿年金 Uw <{i  
antecedent debt 先前的债项 2f..sNz  
ante-dated cheque 倒填日期支票 n9] ~  
anticipated expenditure 预期开支 ri+U0[e3  
anticipated net profit 预期纯利 7'eh)[T  
anticipated revenue 预期收入 hW' H
T  
anti-inflation measure 反通货膨胀措施 - _t&+5]  
anti-inflationary stance 反通货膨胀立场 LNiS`o\  
apparent deficit 表面赤字 XTo8,'UaP  
apparent financial solvency 表面偿债能力 %rcFT_  
apparent partner 表面合伙人 }N,>A-P  
application for personal assessment 个人入息课税申请书 xZ+]QDKC  
application of fund 资金应用 F1c&0*_A  
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 *rf$>8~$n  
appointed actuary 委任精算师 U ~1 SF  
appointed auditor 委任核数师；委任审计师 '{VM>
Q  
appointed trustee 委任的受托人 (.Xr#;\(  
appointer 委任人 .'lN4x  
apportioned pro rata 按比例分摊 Sk=N [hwU  
apportionment 分配；分摊 #ZTLrq5b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y x;h  
apportionment formula 分摊方程式 jVYH;B%%z  
apportionment of estate duty 遗产税的分摊 O?E6xc<8  
appraisal 估价；评估 /^4"Qv\@/  
appreciable growth 可观增长 784;]wdy\  
appreciable impact 显着影响 HcO5?{2  
appreciable increase 可观增长 W4vBf^eC  
appreciation 增值；升值 aQ|hi F}  
appreciation against other currencies 相对其他货币升值 )eR$:uO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )4uq iA6  
appreciation tax 增值税
C +@ i  
appropriation 拨款；拨用；拨付 (\vXA4Oa,  
appropriation account 拨款帐目 }cW#045es  
Appropriation Bill 拨款法案 K)5;2lN,  
appropriation-in-aid system 补助拨款办法 tcOnM w  
approved assets 核准资产 ,sI35I J  
approved basket stock 认可一篮子证券 v<&v] !nF  
approved budget 核准预算 X9~p4ys9{  
approved charitable donation 认可慈善捐款 %U?)?iZdL  
approved charitable institution 认可慈善机构 gZ`DT  
approved currency 核准货币；认可货币 x'i0KF   
approved estimates 核准预算 a))*F!}c  
approved estimates of expenditure 核准开支预算 &+- e  
approved overseas insurer 核准海外保险人 6"
%2,`Nu  
approved overseas trust company 核准海外信托公司 2
.qpt'p[  
approved pooled investment fund 核准汇集投资基金 voh^|(:(TH  
approved provident fund scheme 认可公积金计划 xb`CdtG2.  
approved provision 核准拨款 @L8;VSI  
approved redeemable share 核准可赎回股份 c&e0OV\m  
approved regional stock 认可地区性证券 EfKntrom[  
approved retirement scheme 认可退休金计划 yVY kuO  
approved subordinated loan 核准附属贷款 e5OVq ,  
arbitrage 套戥；套汇；套利 FL&dv  
arbitrageur 套戥者；套汇者 P` ]ps?l  
arbitrary amount 临时款项 KN, 4@4  
arrangement 措施；安排；协定 `M]BhW)  
arrears 欠款 FmI;lVF0j  
arrears of pay 欠付薪酬 $5L(gn[  
arrears of revenue 逾期未收税款；逾期未收的帐项 !.eAOuq  
articles of association 组织章程；组织细则；组织章程细则 Yxqj -   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aAcKwCGq\  
ascertainment of profit 确定利润 V16%Ne  
"Asia Clear" “亚洲结算系统”