[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 F{H0
%  
allotment notice 股份配售通知；配股通知 ik:)-GV;s  
allotment of shares 股份分配 l#vw L 15  
allowable 可获宽免；免税的 a4a[pX,5  
allowable business loss 可扣除的营业亏损 pXT$Y8M  
allowable expenses 可扣税的支出 xZ'`_x9l  
allowance 免税额；津贴；备抵；准备金 NX{-D}1X=  
allowance for debts 债项的免税额 /DG`Hg  
allowance for depreciation by wear and tear 耗损折旧免税额 @#--dOWYR  
allowance for funeral expenses 殡殓费的免税额 g d}TTe  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $?AUk  
allowance for repairs and outgoings 修葺及支出方面的免税额 wR<QeH'V  
allowance to debtor 给债务人的津贴 <:;:*s3]  
alteration of capital 资本更改 I^\ bS  
alternate trustee 候补受托人 CT:eV7<>s  
amalgamation 合并 BM$tywC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wZ3vF)2s  
ambit of charges 征税范围；收费范围 0)Xue9A
S  
amended valuation 经修订的估值 ?eVuz x  
American Commodities Exchange 美国商品交易所 ;YXr
G  
American Express Bank Limited 美国运通银行 Ty4%du6?d  
American Stock Exchange 美国证券交易所 ' /<b[  
amortization 摊销 k$x 'v#  
amount due from banks 存放银行同业的款项 dj& m  
amount due from banks abroad 存放海外银行同业的款项 ^`r|3c0  
amount due from holding companies 控股公司欠款 HYYx*CJ)  
amount due from local banks 存放本港银行同业的款项 KRR^?  
amount due to banks 银行同业的存款 GxBPEIim  
amount due to banks abroad 海外银行同业的存款 rKs WS~U  
amount due to holding companies 控股公司存款 NG W{Z~l  
amount due to local banks 本港银行同业的存款 i~s9Ot  
amount due to outport banks 外埠银行同业的存款 )MW}!U9G  
amount for note issue 发行纸币的款额 }vA nP]!A5  
amount of bond 担保契据的款额 A*U'SCg(G  
amount of consideration 代价款额 YeVc,B'  
amount of contribution 供款数额 ^PR,TR.  
amount of indebtedness 负债款额 ]S aH/$
  
amount of principal of the loan 贷款本金额 ygY+2  
amount of rates chargeable 应征差饷数额 uW'4 Kt  
amount of share capital 股本额 jh](s U  
amount of sums assured 承保款额 "LIii1]k  
amount of variation 变动幅度 p#BvlS=D  
amount of vote 拨款数额 zjh9ZLu[  
amount payable 应付款额 u#,'ys  
amount receivable 应收款额 v oS"
X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~teW1lMu(  
analysis 分析 r<N*N,~  
ancillary risk 附属风险 Zt0%E<C{  
annual account 周年帐目；周年帐目报表；年度决算；年结 >MY.Fr#.m  
annual accounting date 年结日期 i
T9Ex9RL  
annual allowance 每年免税额；年积金；年度津贴；年津 D % ,yA  
annual balance 年度余额 ?JTyNg4<  
annual disposable income 每年可动用收入 Y]Vc}-a(h  
annual estimates 周年预算 KY &,(z   
annual fee 年费 24/~gft  
annual general meeting 周年大会 |5B9tjJ"  
annual growth rate 年增率；每年增长率 <+,0G`  
annual long-term supplement 长期个案每年补助金 #LgoKiP!Y  
annual pensionable emolument 可供计算退休金的年薪 <7] Y\{+  
annual report 年报 |aJ6363f.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )stWr r&  
annual return 周年报表；周年申报表；每年报税表格 8'Bl=C|0X  
Annual Return Rules 《周年报表规则》 % peb{i  
annual review of consumer prices 每年消费物价回顾 U (7P X`1  
annual roll-forward basis 逐年延展方式 c7!`d.{90  
annual salary 年薪 P]{.e UB@c  
annual statement 年度报表；年度决算表 H).5xx[`  
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 O t<%gj;^  
annuitant 年金受益人 [IA==B7  
annuity 年金 uC

S  
annuity contract 年金合约 u3brb'Y+  
annuity on human life 人寿年金 Q&
Ahr  
antecedent debt 先前的债项 qk1D#1vl  
ante-dated cheque 倒填日期支票 nqJV1h  
anticipated expenditure 预期开支 =U`c }dhS  
anticipated net profit 预期纯利 i3j jPN!  
anticipated revenue 预期收入 OBQ!0NM_b  
anti-inflation measure 反通货膨胀措施 +%9Y7qol  
anti-inflationary stance 反通货膨胀立场 Vho0f<`E  
apparent deficit 表面赤字 H,` XCG  
apparent financial solvency 表面偿债能力 Y!$z7K  
apparent partner 表面合伙人 l%~zj,ew  
application for personal assessment 个人入息课税申请书 M=_CqK*  
application of fund 资金应用 'u/HQg*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 pT$AdvI]  
appointed actuary 委任精算师 :#jv4N  
appointed auditor 委任核数师；委任审计师 ZM`_P!G  
appointed trustee 委任的受托人 5D* V%v  
appointer 委任人 FWTl:LqFO  
apportioned pro rata 按比例分摊 4\es@2q  
apportionment 分配；分摊 *3Z#r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VSFl9/5?  
apportionment formula 分摊方程式 wVtBeZa  
apportionment of estate duty 遗产税的分摊 q0Pu6"^  
appraisal 估价；评估 4FdH:os  
appreciable growth 可观增长 /2cOZ1G;  
appreciable impact 显着影响 M'7x:Uw;  
appreciable increase 可观增长 ^-Ji]5~  
appreciation 增值；升值 L$Z_j()2  
appreciation against other currencies 相对其他货币升值 TY?io@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -~ Q3T9+  
appreciation tax 增值税 ox#4|<qM  
appropriation 拨款；拨用；拨付 )\G#[Pc7  
appropriation account 拨款帐目 Ooy96M~
_G  
Appropriation Bill 拨款法案 $dw;Kj'\  
appropriation-in-aid system 补助拨款办法 -;z\BW5y  
approved assets 核准资产 q)zvePO#  
approved basket stock 认可一篮子证券 QNEaj\  
approved budget 核准预算 r:-WfDz.  
approved charitable donation 认可慈善捐款 a9Rh  
approved charitable institution 认可慈善机构 YO+d+5  
approved currency 核准货币；认可货币 >UH=]$0N  
approved estimates 核准预算 D40VJ3TUc  
approved estimates of expenditure 核准开支预算 uGWk(qn  
approved overseas insurer 核准海外保险人 m#'9)%t!J  
approved overseas trust company 核准海外信托公司 `<G+N  
approved pooled investment fund 核准汇集投资基金 O0RQ}~$'m  
approved provident fund scheme 认可公积金计划 )dcGV$4t[  
approved provision 核准拨款 R8*4E0\br  
approved redeemable share 核准可赎回股份 I9m  
approved regional stock 认可地区性证券 g'E^@1{  
approved retirement scheme 认可退休金计划 VZR6oia  
approved subordinated loan 核准附属贷款  ^k=[P  
arbitrage 套戥；套汇；套利 b\mN^P~>A  
arbitrageur 套戥者；套汇者 YN[D^;}  
arbitrary amount 临时款项 ccAEN  
arrangement 措施；安排；协定 enM 3  
arrears 欠款 C%"@|01cO  
arrears of pay 欠付薪酬 Gr?gHAT  
arrears of revenue 逾期未收税款；逾期未收的帐项 u e~1144  
articles of association 组织章程；组织细则；组织章程细则 4r$t}t gX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }e)l
tp|  
ascertainment of profit 确定利润 /qG?(3  
"Asia Clear" “亚洲结算系统”