[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 7AT 8QC`u  
allotment notice 股份配售通知；配股通知 p@f #fs  
allotment of shares 股份分配 o [V8h@K)  
allowable 可获宽免；免税的 P8By~f32_  
allowable business loss 可扣除的营业亏损 N6-7RoA+  
allowable expenses 可扣税的支出 9M27;"gK  
allowance 免税额；津贴；备抵；准备金 1mJU
lx  
allowance for debts 债项的免税额 ^`id/  
allowance for depreciation by wear and tear 耗损折旧免税额 k6ry"W
3  
allowance for funeral expenses 殡殓费的免税额 u3O@ccJ;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :E6*m\X!3  
allowance for repairs and outgoings 修葺及支出方面的免税额 I1':&l^O  
allowance to debtor 给债务人的津贴 P:.jb!ZU  
alteration of capital 资本更改 z/4<x?}+hE  
alternate trustee 候补受托人 6}N`YOJ.  
amalgamation 合并 hDB(y4/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5Z; 5?\g  
ambit of charges 征税范围；收费范围 lPxhqF5pP  
amended valuation 经修订的估值 gdTW ~b  
American Commodities Exchange 美国商品交易所 8\P,2RSnt  
American Express Bank Limited 美国运通银行 $zCCeRP  
American Stock Exchange 美国证券交易所 %M1l[\N  
amortization 摊销 81y<Uz 6  
amount due from banks 存放银行同业的款项 :stHc,  
amount due from banks abroad 存放海外银行同业的款项 N7lg6$s Aj  
amount due from holding companies 控股公司欠款 `dV2\ ^*A  
amount due from local banks 存放本港银行同业的款项 ~8nR3ki  
amount due to banks 银行同业的存款 &2XH.$Q  
amount due to banks abroad 海外银行同业的存款 ^P~,bO&H.Z  
amount due to holding companies 控股公司存款 T~/>U&k}J  
amount due to local banks 本港银行同业的存款 4y3c=L No  
amount due to outport banks 外埠银行同业的存款 JYw?  
amount for note issue 发行纸币的款额 K1J |\!
o  
amount of bond 担保契据的款额 IKP_%R8.  
amount of consideration 代价款额 _h^.`Tz,  
amount of contribution 供款数额 3GE;:;8B  
amount of indebtedness 负债款额 , p}:?uR  
amount of principal of the loan 贷款本金额 5\h 6"/6Df  
amount of rates chargeable 应征差饷数额 X:Wd%CHP  
amount of share capital 股本额 9Jh&C5\\  
amount of sums assured 承保款额 0;><
@{'  
amount of variation 变动幅度 :$K=LV#Iru  
amount of vote 拨款数额 fK=0?]s}I  
amount payable 应付款额 :tO4LEb  
amount receivable 应收款额 .qohHJ&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yW'{Z]09  
analysis 分析 Q? 1.GuF  
ancillary risk 附属风险 +8Q @R)3  
annual account 周年帐目；周年帐目报表；年度决算；年结 e< @$(w  
annual accounting date 年结日期 }[
z7V  
annual allowance 每年免税额；年积金；年度津贴；年津 "$(D7yFO  
annual balance 年度余额 ej_u):G*  
annual disposable income 每年可动用收入 sjLMM_'  
annual estimates 周年预算 Q3hf =&$  
annual fee 年费 iYT?6Y|+  
annual general meeting 周年大会 l2n`fZL   
annual growth rate 年增率；每年增长率 l#v52  
annual long-term supplement 长期个案每年补助金 >e/>@ J*  
annual pensionable emolument 可供计算退休金的年薪 aE)1LP  
annual report 年报 bi}aVtG~z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DjK7_'7(L  
annual return 周年报表；周年申报表；每年报税表格 dh6kj-^;Cf  
Annual Return Rules 《周年报表规则》 AP>n- Z|  
annual review of consumer prices 每年消费物价回顾 b(|& e  
annual roll-forward basis 逐年延展方式 RYvcuA)   
annual salary 年薪 j"~"-E(79  
annual statement 年度报表；年度决算表 {jYVA~.|Z  
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  YMv}]  
annuitant 年金受益人 6c^?DLy9B  
annuity 年金 Q]=/e7  
annuity contract 年金合约 8%;Wyqdf]  
annuity on human life 人寿年金 ,rN$ah$CL  
antecedent debt 先前的债项 iNkN'("  
ante-dated cheque 倒填日期支票 FYFlh^}  
anticipated expenditure 预期开支 Y5CkCF  
anticipated net profit 预期纯利 /"`hz6rIv  
anticipated revenue 预期收入 ]}'bRq*]  
anti-inflation measure 反通货膨胀措施 ~:{mKc  
anti-inflationary stance 反通货膨胀立场 O, eoO,gB  
apparent deficit 表面赤字 u8JH~b  
apparent financial solvency 表面偿债能力 %-fXa2  
apparent partner 表面合伙人 hC"'cUrcN  
application for personal assessment 个人入息课税申请书 l*hWws[  
application of fund 资金应用 EZiLXQd_  
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 ygja{W.  
appointed actuary 委任精算师 @0EY5{&  
appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人 z0\ $#r^I  
appointer 委任人 2jhJXM=~  
apportioned pro rata 按比例分摊 h`9 & :zr  
apportionment 分配；分摊 )P9]/y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QhRz57'  
apportionment formula 分摊方程式 {ly<%Q7j  
apportionment of estate duty 遗产税的分摊 ,aezMbg  
appraisal 估价；评估 DFZ0~+ rh  
appreciable growth 可观增长 "@VYJ7.1  
appreciable impact 显着影响 %k?/pRv$>  
appreciable increase 可观增长 r$4d4xtK  
appreciation 增值；升值 Jjj;v2uSK  
appreciation against other currencies 相对其他货币升值 |
95K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a,4G E'  
appreciation tax 增值税 0s//&'*Q  
appropriation 拨款；拨用；拨付 ,<P"\W  
appropriation account 拨款帐目 V!. Y M)B  
Appropriation Bill 拨款法案 (p#c p  
appropriation-in-aid system 补助拨款办法 56kqG}mg&  
approved assets 核准资产  Z
aaBg  
approved basket stock 认可一篮子证券 Sx~mc_ekY  
approved budget 核准预算 X4\T=Q?uLx  
approved charitable donation 认可慈善捐款 aU
a+]H[  
approved charitable institution 认可慈善机构 T}?b,hNl$  
approved currency 核准货币；认可货币 "h1ek*(?<  
approved estimates 核准预算 8VU(+%X  
approved estimates of expenditure 核准开支预算 qB@N|Bb  
approved overseas insurer 核准海外保险人 jdVj FCl^#  
approved overseas trust company 核准海外信托公司 )Z4iM;4]  
approved pooled investment fund 核准汇集投资基金 (  -q0!]E  
approved provident fund scheme 认可公积金计划 _-{=Z=?6}  
approved provision 核准拨款 =ePwGm1:c  
approved redeemable share 核准可赎回股份 !Y|xu07  
approved regional stock 认可地区性证券 kc$W"J@  
approved retirement scheme 认可退休金计划 b(U5n"cdA  
approved subordinated loan 核准附属贷款 Bkn]80W  
arbitrage 套戥；套汇；套利 $Sy }im
\H  
arbitrageur 套戥者；套汇者 ZB$yEW]]~  
arbitrary amount 临时款项 Z;+;_Cw  
arrangement 措施；安排；协定 KMfIp:~  
arrears 欠款 ;^E\zs  
arrears of pay 欠付薪酬 &'PLOyWw  
arrears of revenue 逾期未收税款；逾期未收的帐项 Sa)L=5Nr  
articles of association 组织章程；组织细则；组织章程细则 Hxac#(,7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 elKp?YN  
ascertainment of profit 确定利润 rcLF:gd]E  
"Asia Clear" “亚洲结算系统”