[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 DSM,dO'  
allotment notice 股份配售通知；配股通知 0>)(' Kv  
allotment of shares 股份分配 )67Kd]  
allowable 可获宽免；免税的 p6A"_b^  
allowable business loss 可扣除的营业亏损 z5=&qo|f9l  
allowable expenses 可扣税的支出 ]$EKowi  
allowance 免税额；津贴；备抵；准备金 z%hB=V!~91  
allowance for debts 债项的免税额 +s V$s]U  
allowance for depreciation by wear and tear 耗损折旧免税额 V2^(qpM!  
allowance for funeral expenses 殡殓费的免税额 .o]vj Nrd/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :eo2t>zF-<  
allowance for repairs and outgoings 修葺及支出方面的免税额 :cnH@:  
allowance to debtor 给债务人的津贴 5 dXC  
alteration of capital 资本更改 #]_S{sO  
alternate trustee 候补受托人 P2_JS]>  
amalgamation 合并 }e9E+2}Z\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MV-fDqA(  
ambit of charges 征税范围；收费范围 >dUnk)7  
amended valuation 经修订的估值 _WVeb}  
American Commodities Exchange 美国商品交易所 >Yl?i&3n  
American Express Bank Limited 美国运通银行 =4RnXZ[P0  
American Stock Exchange 美国证券交易所 %A,4vLe~6  
amortization 摊销 &\F`M|c  
amount due from banks 存放银行同业的款项 W=M]1hy  
amount due from banks abroad 存放海外银行同业的款项 1Yo9Wf;vP  
amount due from holding companies 控股公司欠款 VuN= JX  
amount due from local banks 存放本港银行同业的款项 nBgksB*A  
amount due to banks 银行同业的存款 exiCy1[+  
amount due to banks abroad 海外银行同业的存款 +`r;3kH ..  
amount due to holding companies 控股公司存款 'ZgrN14  
amount due to local banks 本港银行同业的存款 ?i>.<IPOq  
amount due to outport banks 外埠银行同业的存款 V44IA[  
amount for note issue 发行纸币的款额 "]f0wLzh  
amount of bond 担保契据的款额 S#/[>Cb  
amount of consideration 代价款额 :D-My28'  
amount of contribution 供款数额 fLa 7d?4  
amount of indebtedness 负债款额 4N[8LC;MH  
amount of principal of the loan 贷款本金额 V2W)%c'  
amount of rates chargeable 应征差饷数额 E EEYNu/4/  
amount of share capital 股本额 ^8,HJG,!  
amount of sums assured 承保款额 1mz;4xb  
amount of variation 变动幅度 <S:SIaf0  
amount of vote 拨款数额 QeuIAs*_  
amount payable 应付款额 $z"3_4a  
amount receivable 应收款额 V:4]]z L}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~Fc*g[!  
analysis 分析 Qr6[h!  
ancillary risk 附属风险 g""1f%U_p  
annual account 周年帐目；周年帐目报表；年度决算；年结 '2vZ%C$  
annual accounting date 年结日期 \{ r%.G  
annual allowance 每年免税额；年积金；年度津贴；年津 /XEUJC4  
annual balance 年度余额 C:\BvPoO  
annual disposable income 每年可动用收入 IP~*_R"bM  
annual estimates 周年预算 (]n^_G#-$  
annual fee 年费 c|  
annual general meeting 周年大会 56;lB$)"  
annual growth rate 年增率；每年增长率 l~kxt2&  
annual long-term supplement 长期个案每年补助金 NRe{0U}nO  
annual pensionable emolument 可供计算退休金的年薪 |QHDg(   
annual report 年报 ]mYT!(}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R=yn4>I  
annual return 周年报表；周年申报表；每年报税表格 J+r\EN^9  
Annual Return Rules 《周年报表规则》 MKq:=^w  
annual review of consumer prices 每年消费物价回顾 Z&e_yl  
annual roll-forward basis 逐年延展方式 PE4#dx^  
annual salary 年薪 "q5Tw+KCfu  
annual statement 年度报表；年度决算表 x9)^0Hbo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Squ'd  
annuitant 年金受益人 N2[EdOJT_  
annuity 年金 AP&mr1_  
annuity contract 年金合约 I?}YS-2  
annuity on human life 人寿年金 JE9SPFQx9M  
antecedent debt 先前的债项 8x#SpD I  
ante-dated cheque 倒填日期支票 59A@~;.F  
anticipated expenditure 预期开支 e~w-v"'  
anticipated net profit 预期纯利 d%FD=wm  
anticipated revenue 预期收入 ^vPM\qP#g  
anti-inflation measure 反通货膨胀措施 Sz|;wsF{  
anti-inflationary stance 反通货膨胀立场 atRWKsY<  
apparent deficit 表面赤字 ys`"-o[*  
apparent financial solvency 表面偿债能力 s4uZ;  
apparent partner 表面合伙人 .\K0+b;  
application for personal assessment 个人入息课税申请书 >_bH,/D'  
application of fund 资金应用 W9nmTz\8  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 H/n3il_-I  
appointed actuary 委任精算师 tfW*(oU  
appointed auditor 委任核数师；委任审计师 W'WZ@!!  
appointed trustee 委任的受托人 w7aC=B/{?i  
appointer 委任人 ?*lpu  
apportioned pro rata 按比例分摊 N=R|s$,Oy9  
apportionment 分配；分摊 is@8x!c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w-9M{Es+j  
apportionment formula 分摊方程式 %s<7M@]f  
apportionment of estate duty 遗产税的分摊 R+ #(\  
appraisal 估价；评估 s|L}wtc  
appreciable growth 可观增长 f'._{"  
appreciable impact 显着影响 Y|$3 %t  
appreciable increase 可观增长 I,J
*\)-%J  
appreciation 增值；升值 ?Ho~6q8O@  
appreciation against other currencies 相对其他货币升值 r/E'#5 Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |t](4  
appreciation tax 增值税 M_asf7|
v  
appropriation 拨款；拨用；拨付 >S/m(98  
appropriation account 拨款帐目 M{M>$p
t  
Appropriation Bill 拨款法案 ^UTQcm  
appropriation-in-aid system 补助拨款办法 N6yPuH  
approved assets 核准资产 gbF^m`A>%+  
approved basket stock 认可一篮子证券 O%feBe  
approved budget 核准预算 8Ac5K!  
approved charitable donation 认可慈善捐款 uXD?s3Wv  
approved charitable institution 认可慈善机构 rBR,lS$4  
approved currency 核准货币；认可货币 $]O;D~
 
approved estimates 核准预算 0G@sj7)]  
approved estimates of expenditure 核准开支预算 {Yp>h5nwM_  
approved overseas insurer 核准海外保险人 x`:zC#  
approved overseas trust company 核准海外信托公司 +*/XfPlr|  
approved pooled investment fund 核准汇集投资基金 1C) l)pV  
approved provident fund scheme 认可公积金计划 a?&{eMEe}  
approved provision 核准拨款 DLMM1 A  
approved redeemable share 核准可赎回股份 ^0"W/  
approved regional stock 认可地区性证券 E2J.t`H  
approved retirement scheme 认可退休金计划 H
jG!pO{  
approved subordinated loan 核准附属贷款 lxsBXXZg  
arbitrage 套戥；套汇；套利 %C}TdG(C  
arbitrageur 套戥者；套汇者 ~:8}B
z2!5  
arbitrary amount 临时款项 L<8:1
/d\  
arrangement 措施；安排；协定 x%<oeM3U  
arrears 欠款  0Bbno9Yp  
arrears of pay 欠付薪酬 v 809/c*  
arrears of revenue 逾期未收税款；逾期未收的帐项
p) #7K  
articles of association 组织章程；组织细则；组织章程细则 (vL-Z[ M!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iBlZw%zKP  
ascertainment of profit 确定利润 u17e  
"Asia Clear" “亚洲结算系统”