[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 r!x^P=f,MJ  
allotment notice 股份配售通知；配股通知 5`z{A  
allotment of shares 股份分配 nFB;!r  
allowable 可获宽免；免税的 XHe=  
allowable business loss 可扣除的营业亏损 @9c^{x\4  
allowable expenses 可扣税的支出 n%?g+@y,^  
allowance 免税额；津贴；备抵；准备金 !'[sV^ds  
allowance for debts 债项的免税额 iSsy_ |  
allowance for depreciation by wear and tear 耗损折旧免税额 *2>%>qu  
allowance for funeral expenses 殡殓费的免税额 b(XhwkGVq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gK%&VzG4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ak9W8Z}  
allowance to debtor 给债务人的津贴 'wQ=b  
alteration of capital 资本更改 1DLQZq  
alternate trustee 候补受托人 ^SjGNg^ 7D  
amalgamation 合并 &Owt:R)9~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c9'#G>&h~^  
ambit of charges 征税范围；收费范围 lI5{]?'  
amended valuation 经修订的估值 %3C,jg  
American Commodities Exchange 美国商品交易所 ]XP[tLYY  
American Express Bank Limited 美国运通银行 mS);bs  
American Stock Exchange 美国证券交易所 F]ALZxwkz  
amortization 摊销 YobIb po  
amount due from banks 存放银行同业的款项 }$UuYO/i  
amount due from banks abroad 存放海外银行同业的款项 B\("08 x  
amount due from holding companies 控股公司欠款 TY88PXW  
amount due from local banks 存放本港银行同业的款项 hrXN38-  
amount due to banks 银行同业的存款 I|`K;a  
amount due to banks abroad 海外银行同业的存款 rzO:9# d  
amount due to holding companies 控股公司存款 RCmPZ  
amount due to local banks 本港银行同业的存款 =tog<7  
amount due to outport banks 外埠银行同业的存款 OOv"h\,  
amount for note issue 发行纸币的款额 O=-|b kO  
amount of bond 担保契据的款额 S>*T&K  
amount of consideration 代价款额 4bJ3uIP#  
amount of contribution 供款数额 2'x_zMV  
amount of indebtedness 负债款额 :zZtZT!  
amount of principal of the loan 贷款本金额 /`'50Cj  
amount of rates chargeable 应征差饷数额 zY#U]Is  
amount of share capital 股本额 @lmke>  
amount of sums assured 承保款额 )*_YeT&w.  
amount of variation 变动幅度 / _cOg? o  
amount of vote 拨款数额 ae^xuM?7  
amount payable 应付款额 Tok"-
$`N  
amount receivable 应收款额 :}GxJT4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lRO8}XSI  
analysis 分析 =T\pq8  
ancillary risk 附属风险 dIf Jr}ih  
annual account 周年帐目；周年帐目报表；年度决算；年结 _>aesp%  
annual accounting date 年结日期 JN8k x;@  
annual allowance 每年免税额；年积金；年度津贴；年津 ec3('}X  
annual balance 年度余额 .*zQ\P  
annual disposable income 每年可动用收入 F_-yT[i  
annual estimates 周年预算 :7`,dyIqT  
annual fee 年费 "Srp/g ]a  
annual general meeting 周年大会 `n%~#TJ  
annual growth rate 年增率；每年增长率 W5x]bl#  
annual long-term supplement 长期个案每年补助金 T&S< 0  
annual pensionable emolument 可供计算退休金的年薪 R4v=i)A~Z  
annual report 年报 -I|yi'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m83i6"!H  
annual return 周年报表；周年申报表；每年报税表格 B;-oa;m:E=  
Annual Return Rules 《周年报表规则》 \{&55>  
annual review of consumer prices 每年消费物价回顾 #A))#sT'R  
annual roll-forward basis 逐年延展方式 M9N|Ql  
annual salary 年薪 hm5<_(F!  
annual statement 年度报表；年度决算表 uj]GBo=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6#K_Rg>.  
annuitant 年金受益人 UtWoSFZ'o!  
annuity 年金 bk7miRIB  
annuity contract 年金合约 91,\y  
annuity on human life 人寿年金 T[7DJNdG6  
antecedent debt 先前的债项 e@q[Dv'mu  
ante-dated cheque 倒填日期支票 SKS[Lf  
anticipated expenditure 预期开支 eR}d"F4W  
anticipated net profit 预期纯利 I#,,h4C  
anticipated revenue 预期收入 0qTa@y  
anti-inflation measure 反通货膨胀措施 epwXv|aSZ  
anti-inflationary stance 反通货膨胀立场 NT-du$!u  
apparent deficit 表面赤字 j[z\p~^  
apparent financial solvency 表面偿债能力 .O,gl$y}  
apparent partner 表面合伙人 MdyH/.Te  
application for personal assessment 个人入息课税申请书 pkT  a^I  
application of fund 资金应用 mDq01fU4  
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 7 yi>G  
appointed actuary 委任精算师 Uvuvr_IP  
appointed auditor 委任核数师；委任审计师 'shOSB  
appointed trustee 委任的受托人 JRNyvG>j  
appointer 委任人 z;3}GxE-si  
apportioned pro rata 按比例分摊 ce;9UBkOg2  
apportionment 分配；分摊 d_yqmx?w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E+01"G<Q  
apportionment formula 分摊方程式 ~<$8i}7  
apportionment of estate duty 遗产税的分摊 _&:o"""Wf  
appraisal 估价；评估 Gm|QOuw  
appreciable growth 可观增长 p\,lbrv  
appreciable impact 显着影响 ybB}|4d&  
appreciable increase 可观增长 Npu;f>g0_  
appreciation 增值；升值 Zc"]Cv(  
appreciation against other currencies 相对其他货币升值 )GR^V=o7,Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p]>bN  
appreciation tax 增值税 6^
w
iEnA  
appropriation 拨款；拨用；拨付 9!R!H&  
appropriation account 拨款帐目 9~4Kbmr>q  
Appropriation Bill 拨款法案 a$KM q>  
appropriation-in-aid system 补助拨款办法 +I/P5OGRN  
approved assets 核准资产 P"%/  
approved basket stock 认可一篮子证券 s_kI\w4(x1  
approved budget 核准预算 w S;(u[W  
approved charitable donation 认可慈善捐款 %bv<OMD  
approved charitable institution 认可慈善机构 B8P%4@T  
approved currency 核准货币；认可货币  |M0TG  
approved estimates 核准预算 d~n+Ds)%F  
approved estimates of expenditure 核准开支预算 !.F\v.  
approved overseas insurer 核准海外保险人 NeWssSje  
approved overseas trust company 核准海外信托公司 vCi:cIp/  
approved pooled investment fund 核准汇集投资基金 L%BWrmg  
approved provident fund scheme 认可公积金计划 -OziUM1qs  
approved provision 核准拨款 {1qEN_ERx  
approved redeemable share 核准可赎回股份 * JDc1$H0  
approved regional stock 认可地区性证券 U} g%`<  
approved retirement scheme 认可退休金计划 rKjQEO$yi  
approved subordinated loan 核准附属贷款 n XQg(!  
arbitrage 套戥；套汇；套利 CZ0 {*K:  
arbitrageur 套戥者；套汇者 W6*(Y  
arbitrary amount 临时款项 (*2"dd  
arrangement 措施；安排；协定 /wK7l-S  
arrears 欠款 V*/))n?  
arrears of pay 欠付薪酬 A7sej  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;or> Sh7  
articles of association 组织章程；组织细则；组织章程细则 }KOu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fW\u*dMMZE  
ascertainment of profit 确定利润 -Z
w"o>  
"Asia Clear" “亚洲结算系统”