[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 p Z"o@';!  
allotment notice 股份配售通知；配股通知 l(gJLjTH%  
allotment of shares 股份分配 -RGPtD@  
allowable 可获宽免；免税的 F@<O;b#Ip  
allowable business loss 可扣除的营业亏损 it~Z|$  
allowable expenses 可扣税的支出 r)Or\HL  
allowance 免税额；津贴；备抵；准备金 >o#ERNf  
allowance for debts 债项的免税额 e$HQuA~Q;  
allowance for depreciation by wear and tear 耗损折旧免税额 Sobtz}A*  
allowance for funeral expenses 殡殓费的免税额 %Mh Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mqdOu{kQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 =9^Q"t4  
allowance to debtor 给债务人的津贴 }~rcrm.   
alteration of capital 资本更改 '5AvT: ^u  
alternate trustee 候补受托人 !I~C0u  
amalgamation 合并 4\\.n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -/zp&*0gcx  
ambit of charges 征税范围；收费范围 h20Hg|   
amended valuation 经修订的估值 <. }Ua(  
American Commodities Exchange 美国商品交易所 xHHV=M2l(s  
American Express Bank Limited 美国运通银行 |gW    
American Stock Exchange 美国证券交易所 $6# lT YN~  
amortization 摊销 k}HQq_Y(<  
amount due from banks 存放银行同业的款项 N};t<Xev  
amount due from banks abroad 存放海外银行同业的款项 4#_$@ r  
amount due from holding companies 控股公司欠款 , |l@j%  
amount due from local banks 存放本港银行同业的款项 l0Y?v 4  
amount due to banks 银行同业的存款 +qhnP$vIe  
amount due to banks abroad 海外银行同业的存款 %kq ^]S2O  
amount due to holding companies 控股公司存款 nS.2C>A  
amount due to local banks 本港银行同业的存款 U; pe:  
amount due to outport banks 外埠银行同业的存款 t7bqk!6hM\  
amount for note issue 发行纸币的款额 ;\x~'@  
amount of bond 担保契据的款额 iV!@bC,  
amount of consideration 代价款额 0cFn{q'u  
amount of contribution 供款数额
vOe0}cR  
amount of indebtedness 负债款额 g_vm&~U/'  
amount of principal of the loan 贷款本金额 @cIgxp  
amount of rates chargeable 应征差饷数额 f?^S bp
 
amount of share capital 股本额 4jGLAor|  
amount of sums assured 承保款额 GmA!Mo  
amount of variation 变动幅度 4-V)_U#8  
amount of vote 拨款数额 P6YQK+  
amount payable 应付款额 Bc<n2 C0  
amount receivable 应收款额 4H-j .|e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /c#l9&,  
analysis 分析 MwA
J(  
ancillary risk 附属风险 n=o_1M|  
annual account 周年帐目；周年帐目报表；年度决算；年结 W#{la`#Bu  
annual accounting date 年结日期 9B=1Yr[  
annual allowance 每年免税额；年积金；年度津贴；年津
-zKxf@"  
annual balance 年度余额 =|,A%ZGF$  
annual disposable income 每年可动用收入 H\#:,s{1  
annual estimates 周年预算 J633uH}}  
annual fee 年费 k':s =IXW  
annual general meeting 周年大会 kZxW"2  
annual growth rate 年增率；每年增长率  %w5[*V  
annual long-term supplement 长期个案每年补助金 < lj\#'G3  
annual pensionable emolument 可供计算退休金的年薪 F
w"$A0  
annual report 年报 *_"u)<J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :1;Q(9:v  
annual return 周年报表；周年申报表；每年报税表格 Q7GY3X*kA  
Annual Return Rules 《周年报表规则》 y@;%Uv&  
annual review of consumer prices 每年消费物价回顾 MhxDV d  
annual roll-forward basis 逐年延展方式 aWGon]2p  
annual salary 年薪 IzUo0D*@  
annual statement 年度报表；年度决算表 CVQB"L  
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 ,S!w'0k|n  
annuitant 年金受益人 2|{V,!/cvG  
annuity 年金 h}&b+1{X  
annuity contract 年金合约 |"7Y52d  
annuity on human life 人寿年金 O+"ac /
r  
antecedent debt 先前的债项 ~xDw*AC-  
ante-dated cheque 倒填日期支票 _~M^ uW^l  
anticipated expenditure 预期开支 RH[+1z8  
anticipated net profit 预期纯利
Oy_c  
anticipated revenue 预期收入 A'-_TFwW  
anti-inflation measure 反通货膨胀措施 j*3}1L4P  
anti-inflationary stance 反通货膨胀立场 BsLG^f  
apparent deficit 表面赤字 $$1qF"GF  
apparent financial solvency 表面偿债能力 |W7rr1]~S  
apparent partner 表面合伙人 '~Q2!F  
application for personal assessment 个人入息课税申请书 &` Ck  
application of fund 资金应用 yI)~]K 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 VQxpN 1  
appointed actuary 委任精算师 PDP[5q r  
appointed auditor 委任核数师；委任审计师 >/^#Drwb!i  
appointed trustee 委任的受托人 X_?97iXjx  
appointer 委任人 YZE.@Rz  
apportioned pro rata 按比例分摊 O#_b7i  
apportionment 分配；分摊 UVEz;<5@\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cifd21v4  
apportionment formula 分摊方程式 M1!pQC_9  
apportionment of estate duty 遗产税的分摊 i::\Z$L";i  
appraisal 估价；评估 i8PuC^]  
appreciable growth 可观增长 :&w{\-0{  
appreciable impact 显着影响 Q+$Tt7/  
appreciable increase 可观增长 e/s(ojDW  
appreciation 增值；升值 :c]`D>  
appreciation against other currencies 相对其他货币升值 H0*,8i5I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B'weok  
appreciation tax 增值税 )S@jDaU<  
appropriation 拨款；拨用；拨付 N "Wqy  
appropriation account 拨款帐目 K :LL_,  
Appropriation Bill 拨款法案 GWP dv  
appropriation-in-aid system 补助拨款办法 0l\y.   
approved assets 核准资产 y,Q5;$w8  
approved basket stock 认可一篮子证券 ,/,9j{|"j  
approved budget 核准预算 uCP>y6I  
approved charitable donation 认可慈善捐款 H+C6[W=  
approved charitable institution 认可慈善机构 !Pj/7JC0  
approved currency 核准货币；认可货币 }5 9U}@xC  
approved estimates 核准预算 , c;eN  
approved estimates of expenditure 核准开支预算 b=[?b+  
approved overseas insurer 核准海外保险人 my.`k'  
approved overseas trust company 核准海外信托公司 4)1;0,tlG
 
approved pooled investment fund 核准汇集投资基金 3f76kl(&  
approved provident fund scheme 认可公积金计划 !1sU>Xb4J  
approved provision 核准拨款 d/,E2i{I7  
approved redeemable share 核准可赎回股份 2>PH8  
approved regional stock 认可地区性证券 [r
YT  
approved retirement scheme 认可退休金计划 %y`7);.q  
approved subordinated loan 核准附属贷款 xytr2V ]aV  
arbitrage 套戥；套汇；套利 n!ok?=(kQ  
arbitrageur 套戥者；套汇者 <,1fkq>,  
arbitrary amount 临时款项 P=8>c 'Q  
arrangement 措施；安排；协定 i+vsp@d  
arrears 欠款 $#NQ<3  
arrears of pay 欠付薪酬 3Rv7Qx  
arrears of revenue 逾期未收税款；逾期未收的帐项 *~VxC{  
articles of association 组织章程；组织细则；组织章程细则 j|(Z#3J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A.%CAGU5w  
ascertainment of profit 确定利润 vK'?:}~  
"Asia Clear" “亚洲结算系统”