[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 <LH6my  
allotment notice 股份配售通知；配股通知 ;Egl8Vhr  
allotment of shares 股份分配 *\#<2 QAe  
allowable 可获宽免；免税的 ~Qif-|[V  
allowable business loss 可扣除的营业亏损 *VXx\&  
allowable expenses 可扣税的支出 bx2<WdLyT  
allowance 免税额；津贴；备抵；准备金 >a*dI_XE  
allowance for debts 债项的免税额 fc
p_<2KH  
allowance for depreciation by wear and tear 耗损折旧免税额 eXsp0!v  
allowance for funeral expenses 殡殓费的免税额 vG6*[c8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v (0ujfSR0  
allowance for repairs and outgoings 修葺及支出方面的免税额 -ewR:Y@j  
allowance to debtor 给债务人的津贴 9[\do@  
alteration of capital 资本更改 0x5\{f  
alternate trustee 候补受托人 E3p$^['vx  
amalgamation 合并 ,Vj&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {~]5QKg.  
ambit of charges 征税范围；收费范围 A-m IWTa  
amended valuation 经修订的估值 9ec ?L  
American Commodities Exchange 美国商品交易所 0VQBm^$(  
American Express Bank Limited 美国运通银行 E4\HI+  
American Stock Exchange 美国证券交易所 : Nf(:D8  
amortization 摊销 4sSw7`  
amount due from banks 存放银行同业的款项 88:YU4:l`N  
amount due from banks abroad 存放海外银行同业的款项 m["e7>9G  
amount due from holding companies 控股公司欠款 *GYLj
[  
amount due from local banks 存放本港银行同业的款项 o3Yb2Nw  
amount due to banks 银行同业的存款 ,Gbc4x  
amount due to banks abroad 海外银行同业的存款 id+EBVHAd  
amount due to holding companies 控股公司存款 )$1j"mV  
amount due to local banks 本港银行同业的存款 /m>SEo\{C  
amount due to outport banks 外埠银行同业的存款 +68age;dM  
amount for note issue 发行纸币的款额 6&<QjO  
amount of bond 担保契据的款额 A`~?2LH,~F  
amount of consideration 代价款额 I+W,%)vb  
amount of contribution 供款数额 GMZ6 dK  
amount of indebtedness 负债款额 pk'd&.  
amount of principal of the loan 贷款本金额 ' xaPahx;  
amount of rates chargeable 应征差饷数额 8cvSA&l(D  
amount of share capital 股本额 };}N1[D  
amount of sums assured 承保款额 Iw?f1]  
amount of variation 变动幅度 _d7;Z%  
amount of vote 拨款数额 :{S@KsPqE  
amount payable 应付款额 *1-0s*T  
amount receivable 应收款额 [oBRH]9cq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z$c&Y>@)  
analysis 分析 7s%1?$B  
ancillary risk 附属风险 jR:
\D_:  
annual account 周年帐目；周年帐目报表；年度决算；年结 !s$1C=z5u  
annual accounting date 年结日期 'S74Ys=-0  
annual allowance 每年免税额；年积金；年度津贴；年津 ro?.w  
annual balance 年度余额 CUc ,  
annual disposable income 每年可动用收入 -/B*\X
[  
annual estimates 周年预算 =B+dhZ+#S$  
annual fee 年费 s!D?%  
annual general meeting 周年大会 dj9i*#F  
annual growth rate 年增率；每年增长率 ~#so4<A`3  
annual long-term supplement 长期个案每年补助金 OhaoLmA}6  
annual pensionable emolument 可供计算退休金的年薪 Hsov0  
annual report 年报 q~iEw#0-L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z s|*+[  
annual return 周年报表；周年申报表；每年报税表格 h(~of(  
Annual Return Rules 《周年报表规则》 2YQBw,gG  
annual review of consumer prices 每年消费物价回顾 < fe.  
annual roll-forward basis 逐年延展方式 N|"q6M!ZL  
annual salary 年薪 zA|lbJz=GY  
annual statement 年度报表；年度决算表 %< ;u JP K  
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 b s% RWwn  
annuitant 年金受益人 `B8`<3k/(  
annuity 年金 :.BjJ2[S  
annuity contract 年金合约 6W]C`  
annuity on human life 人寿年金 \%}]wf}  
antecedent debt 先前的债项 UWqX}T[^  
ante-dated cheque 倒填日期支票 Yc )Dx3  
anticipated expenditure 预期开支 sGiK S,.K  
anticipated net profit 预期纯利 \ %]lsml  
anticipated revenue 预期收入 cw0@Z0  
anti-inflation measure 反通货膨胀措施 ,G? Kb#  
anti-inflationary stance 反通货膨胀立场 x6\VIP"9L  
apparent deficit 表面赤字  -y_q
 
apparent financial solvency 表面偿债能力 =SW<Vhtb  
apparent partner 表面合伙人 R;U4a2~  
application for personal assessment 个人入息课税申请书 U"UsQYa_  
application of fund 资金应用 {pre|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 kDR5kD iS  
appointed actuary 委任精算师 8{icY|:MTN  
appointed auditor 委任核数师；委任审计师 }a UQ#x  
appointed trustee 委任的受托人 *U\`HUW  
appointer 委任人 A'u]z\&%c  
apportioned pro rata 按比例分摊 /{[tU-}qJ  
apportionment 分配；分摊 RMs8aZCa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FL$S_JAw  
apportionment formula 分摊方程式 d}?KPJ{  
apportionment of estate duty 遗产税的分摊 =kOo(  
appraisal 估价；评估 09Q5gal  
appreciable growth 可观增长 PRyzvc~  
appreciable impact 显着影响 OYa9f[$  
appreciable increase 可观增长 S5L0[SZ$!  
appreciation 增值；升值 NVom6K  
appreciation against other currencies 相对其他货币升值 u,=?|M\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ya<V@qd  
appreciation tax 增值税 \SgBI/L^  
appropriation 拨款；拨用；拨付 t
!FC)iY  
appropriation account 拨款帐目 |Zo36@s  
Appropriation Bill 拨款法案 %\'G2  
appropriation-in-aid system 补助拨款办法 :UKc:JVNM  
approved assets 核准资产 #c/K.?  
approved basket stock 认可一篮子证券 ycIcM~<4  
approved budget 核准预算 8{&.[SC7  
approved charitable donation 认可慈善捐款 cs:?Wq ^  
approved charitable institution 认可慈善机构 Az?^4 1r8  
approved currency 核准货币；认可货币 ]}&HvrOld  
approved estimates 核准预算 Gt,VSpb~s  
approved estimates of expenditure 核准开支预算 }KftVnD?  
approved overseas insurer 核准海外保险人 7
coVl$_Zl  
approved overseas trust company 核准海外信托公司 * +6Z^7  
approved pooled investment fund 核准汇集投资基金 5VVU%STP  
approved provident fund scheme 认可公积金计划 *xx)j:Sc2  
approved provision 核准拨款 NOAz
"m+o  
approved redeemable share 核准可赎回股份 olHmRJ  
approved regional stock 认可地区性证券 5@W63!N  
approved retirement scheme 认可退休金计划 f&Sovuuh
 
approved subordinated loan 核准附属贷款 (enOj0  
arbitrage 套戥；套汇；套利 QPFv]^s(  
arbitrageur 套戥者；套汇者 02:`Joy2D  
arbitrary amount 临时款项 TOvsW<cM
 
arrangement 措施；安排；协定 !,J]5$M  
arrears 欠款 `lbRy($L  
arrears of pay 欠付薪酬 G8Ow;:Ro  
arrears of revenue 逾期未收税款；逾期未收的帐项 (2RuQgO  
articles of association 组织章程；组织细则；组织章程细则 ?2gXF0+~Y2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SapVS*yx@  
ascertainment of profit 确定利润 J
'I1NeK  
"Asia Clear" “亚洲结算系统”