[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 =+`j?1  
allotment notice 股份配售通知；配股通知 ~r^5-\[hZ  
allotment of shares 股份分配 $54=gRo^  
allowable 可获宽免；免税的 (X(1kj3  
allowable business loss 可扣除的营业亏损 Vp$wHB&  
allowable expenses 可扣税的支出 tB7K&ss i  
allowance 免税额；津贴；备抵；准备金 g[s\~MF@s  
allowance for debts 债项的免税额 Ji6`-~ k  
allowance for depreciation by wear and tear 耗损折旧免税额 qX{X4b$  
allowance for funeral expenses 殡殓费的免税额 
TcD[Teu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g TXW2S  
allowance for repairs and outgoings 修葺及支出方面的免税额 =r@gJw:B  
allowance to debtor 给债务人的津贴 n<?SZ^X{,/  
alteration of capital 资本更改 v0`qM
Br1y  
alternate trustee 候补受托人 dGsS<@G  
amalgamation 合并 e
" Eqi-
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N(:nF5>_  
ambit of charges 征税范围；收费范围 >H}jR[H'  
amended valuation 经修订的估值 I{
42'9  
American Commodities Exchange 美国商品交易所 t0e{|du  
American Express Bank Limited 美国运通银行 LgP>u?]n  
American Stock Exchange 美国证券交易所 `M?v!]o  
amortization 摊销 b+IOh|  
amount due from banks 存放银行同业的款项 -4e)N*VVu  
amount due from banks abroad 存放海外银行同业的款项 jQ_dw\ {0  
amount due from holding companies 控股公司欠款 
hG3m7ht  
amount due from local banks 存放本港银行同业的款项 X_u@D;$  
amount due to banks 银行同业的存款 v`S2M  
amount due to banks abroad 海外银行同业的存款 | "Jx  
amount due to holding companies 控股公司存款 "[*S?QO(L  
amount due to local banks 本港银行同业的存款 j9URl$T:  
amount due to outport banks 外埠银行同业的存款 hIVI\U,  
amount for note issue 发行纸币的款额 mPs%ZC  
amount of bond 担保契据的款额 &_9YLXtMi;  
amount of consideration 代价款额 cX%:  
amount of contribution 供款数额 Ak5[PBbW  
amount of indebtedness 负债款额 ^n&]HzT`y  
amount of principal of the loan 贷款本金额 Q`S iV  
amount of rates chargeable 应征差饷数额 e^k!vk-SLF  
amount of share capital 股本额 -(\1r2 Y  
amount of sums assured 承保款额 %/l-A pu  
amount of variation 变动幅度 7~wFU*P1  
amount of vote 拨款数额 Z}8k[*.  
amount payable 应付款额 qr)v'aC 3  
amount receivable 应收款额 j?:`-\w5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @up&q  
analysis 分析 |}K  
ancillary risk 附属风险 =oE_.ux\  
annual account 周年帐目；周年帐目报表；年度决算；年结 m$fQ`XzU  
annual accounting date 年结日期 0A#*4ap  
annual allowance 每年免税额；年积金；年度津贴；年津 ^IX%dzM  
annual balance 年度余额 + a-wv  
annual disposable income 每年可动用收入 ePp[m zg6  
annual estimates 周年预算 J| SwQE~  
annual fee 年费 .E+OmJwD  
annual general meeting 周年大会 >=if8t!  
annual growth rate 年增率；每年增长率 \U/v;Ijf  
annual long-term supplement 长期个案每年补助金 9p<:=T  
annual pensionable emolument 可供计算退休金的年薪 NWEhAj<w  
annual report 年报 :KEq<fEI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tNK^z7Dm  
annual return 周年报表；周年申报表；每年报税表格 >M?H79fF2s  
Annual Return Rules 《周年报表规则》 pw@`}cM=  
annual review of consumer prices 每年消费物价回顾 P}HC(S1  
annual roll-forward basis 逐年延展方式 m</]D WJ  
annual salary 年薪 !*&4< _  
annual statement 年度报表；年度决算表 w6vLNX  
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 /"=29sWB  
annuitant 年金受益人 B@-|b  
annuity 年金 }@d>,1DU  
annuity contract 年金合约 jcE Msc  
annuity on human life 人寿年金 ^_@r.y]   
antecedent debt 先前的债项 c Zqfz  
ante-dated cheque 倒填日期支票 }N?g|  
anticipated expenditure 预期开支 c$9sF@K?  
anticipated net profit 预期纯利 R"@7m!IA  
anticipated revenue 预期收入  R.K?  
anti-inflation measure 反通货膨胀措施 6N"m?g*Z d  
anti-inflationary stance 反通货膨胀立场 (Aorx #z  
apparent deficit 表面赤字 +A@m9  
apparent financial solvency 表面偿债能力 Nepi|
{  
apparent partner 表面合伙人 dUIqDl  
application for personal assessment 个人入息课税申请书 Gb;99mE  
application of fund 资金应用 >-b&v$  
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 # Mu<8`T-  
appointed actuary 委任精算师 Q|?'(J+  
appointed auditor 委任核数师；委任审计师 7% e1cI
 
appointed trustee 委任的受托人 U_]=E<el  
appointer 委任人 z<!O!wX_aI  
apportioned pro rata 按比例分摊 u t$c)_  
apportionment 分配；分摊 l
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 :$Q`>k7A  
apportionment of estate duty 遗产税的分摊 RT,:hH  
appraisal 估价；评估 FH. f- ZU  
appreciable growth 可观增长 .46#`4av  
appreciable impact 显着影响 "?35C !  
appreciable increase 可观增长 2`EVdl7
B]  
appreciation 增值；升值 i0>]CJG  
appreciation against other currencies 相对其他货币升值 Xh?4mKgu  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O$^xkv5.  
appreciation tax 增值税 ioxb
f6{  
appropriation 拨款；拨用；拨付 LT/mb2  
appropriation account 拨款帐目 YxXqI  
Appropriation Bill 拨款法案 [@//#}5v  
appropriation-in-aid system 补助拨款办法 gljo;f:  
approved assets 核准资产 3f"C!l]Xu  
approved basket stock 认可一篮子证券 pe.Ml7o"  
approved budget 核准预算 RND9D\7  
approved charitable donation 认可慈善捐款 S`0NPGn;@[  
approved charitable institution 认可慈善机构 YScvyh?E  
approved currency 核准货币；认可货币 P;73Hr[E#  
approved estimates 核准预算 8f|98T"  
approved estimates of expenditure 核准开支预算 \8 e2?(@"k  
approved overseas insurer 核准海外保险人 {{\ce;hN  
approved overseas trust company 核准海外信托公司 M diwRi  
approved pooled investment fund 核准汇集投资基金 <YH=3[  
approved provident fund scheme 认可公积金计划 KFU%D
U G  
approved provision 核准拨款 U6<M/>RG$  
approved redeemable share 核准可赎回股份 <`)iA-Df;9  
approved regional stock 认可地区性证券 `rlk|&T1  
approved retirement scheme 认可退休金计划 -U>y  
approved subordinated loan 核准附属贷款 `PgdJrE  
arbitrage 套戥；套汇；套利 ]W/>Ldv  
arbitrageur 套戥者；套汇者 _|A +) K  
arbitrary amount 临时款项 s3:9$.tiR[  
arrangement 措施；安排；协定 ~Wei|,w'<  
arrears 欠款 a7#?h%wf  
arrears of pay 欠付薪酬 1Ipfw  
arrears of revenue 逾期未收税款；逾期未收的帐项 [*Uu#
9  
articles of association 组织章程；组织细则；组织章程细则 i7w(S3a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u#@RM^738d  
ascertainment of profit 确定利润 "u492^  
"Asia Clear" “亚洲结算系统”