[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 m&Ms[X  
allotment notice 股份配售通知；配股通知 y!blp>V6  
allotment of shares 股份分配 |>j=#2  
allowable 可获宽免；免税的 n!ea)+^  
allowable business loss 可扣除的营业亏损 <saS2
.4  
allowable expenses 可扣税的支出 [9'5+RXw3  
allowance 免税额；津贴；备抵；准备金 1YAy\F~`.  
allowance for debts 债项的免税额 !yojZG MB  
allowance for depreciation by wear and tear 耗损折旧免税额 8ENAif  
allowance for funeral expenses 殡殓费的免税额 &|n*&@fF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O JvEq@  
allowance for repairs and outgoings 修葺及支出方面的免税额 &{Uaa  
allowance to debtor 给债务人的津贴 KD-0NO=oL  
alteration of capital 资本更改 HR['y9U  
alternate trustee 候补受托人 h&h]z[r R  
amalgamation 合并 v:JFUn}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K~x
G+Kh  
ambit of charges 征税范围；收费范围 6;*tw i  
amended valuation 经修订的估值 h*_r=' E  
American Commodities Exchange 美国商品交易所 3|P P+<o  
American Express Bank Limited 美国运通银行 &fiDmUxj  
American Stock Exchange 美国证券交易所 Wq&TbWR  
amortization 摊销 ln3x1^!  
amount due from banks 存放银行同业的款项 |Ro\2uSr  
amount due from banks abroad 存放海外银行同业的款项 gRSM~<  
amount due from holding companies 控股公司欠款 A`#5pGR  
amount due from local banks 存放本港银行同业的款项 ds5<4SLj  
amount due to banks 银行同业的存款 =1VY/sv  
amount due to banks abroad 海外银行同业的存款 CSt6}_c!  
amount due to holding companies 控股公司存款 B 8C3LP}?  
amount due to local banks 本港银行同业的存款 Nf<([8v;t  
amount due to outport banks 外埠银行同业的存款 /e4hB  
amount for note issue 发行纸币的款额 IBES$[  
amount of bond 担保契据的款额 `9zP{p  
amount of consideration 代价款额 /5U?4l(6[f  
amount of contribution 供款数额 H# 2'\0u  
amount of indebtedness 负债款额 "%,zB_ng\<  
amount of principal of the loan 贷款本金额 dkG-Yz~  
amount of rates chargeable 应征差饷数额 H{p+gj^J  
amount of share capital 股本额 kIU"-;5tP  
amount of sums assured 承保款额 BIw9@.99B-  
amount of variation 变动幅度 G]QD6b9~  
amount of vote 拨款数额 mEyZ<U9  
amount payable 应付款额 X+P3a/T  
amount receivable 应收款额 P/M*XUG.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wQPjo!FEX  
analysis 分析 F'pD_d9]e  
ancillary risk 附属风险 wy:.  
annual account 周年帐目；周年帐目报表；年度决算；年结 8$?a?7,>|  
annual accounting date 年结日期 FIC 2)  
annual allowance 每年免税额；年积金；年度津贴；年津 _wZ(%(^I  
annual balance 年度余额 )oAK)e  
annual disposable income 每年可动用收入 ^hY<avi6s  
annual estimates 周年预算 +es.V /  
annual fee 年费 D'uzH|z8  
annual general meeting 周年大会 Q?W]g%:)  
annual growth rate 年增率；每年增长率 ApU5,R0  
annual long-term supplement 长期个案每年补助金 -bZ^A~<O,  
annual pensionable emolument 可供计算退休金的年薪 xjR/K&[m  
annual report 年报 uh
:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IF5+&O  
annual return 周年报表；周年申报表；每年报税表格 ZuBVq  
Annual Return Rules 《周年报表规则》 -PEpy3dMY  
annual review of consumer prices 每年消费物价回顾 M#F;eK2pf  
annual roll-forward basis 逐年延展方式 xV<NeU  
annual salary 年薪 :t\PYDp1  
annual statement 年度报表；年度决算表 MFE~b U(h  
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 r
o^Y$;G  
annuitant 年金受益人 QVzLf+R~  
annuity 年金 g>VkQos5"  
annuity contract 年金合约 `(*5
yXC  
annuity on human life 人寿年金 ew}C*4qH  
antecedent debt 先前的债项 ~[ve?51  
ante-dated cheque 倒填日期支票 Y,>])R[4  
anticipated expenditure 预期开支 6`X#<#_&  
anticipated net profit 预期纯利 }v=q6C#Q>  
anticipated revenue 预期收入 7CrWsQl u  
anti-inflation measure 反通货膨胀措施 LL kAA?P  
anti-inflationary stance 反通货膨胀立场 O3Ks|%1  
apparent deficit 表面赤字 oBAD4qK  
apparent financial solvency 表面偿债能力 .i[Tp6'%,  
apparent partner 表面合伙人 JMO"(?  
application for personal assessment 个人入息课税申请书 E$smr\  
application of fund 资金应用 L LaoND6  
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 Jw;J$ u!d  
appointed actuary 委任精算师 < 8WS YZ  
appointed auditor 委任核数师；委任审计师 gt}/C4|  
appointed trustee 委任的受托人 xJc'tT6@  
appointer 委任人 qC`"<R=GX  
apportioned pro rata 按比例分摊 mP3:Fc_G  
apportionment 分配；分摊 MEq ()}7P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O6k[1C  
apportionment formula 分摊方程式 F4">g o  
apportionment of estate duty 遗产税的分摊 64b9.5 Bn  
appraisal 估价；评估 fv<
($[0  
appreciable growth 可观增长 <t]i'D(K  
appreciable impact 显着影响 BXyZn0k  
appreciable increase 可观增长 9Z7o?S";  
appreciation 增值；升值 5vg@zH\z  
appreciation against other currencies 相对其他货币升值 i"sVk8+o!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "o=h /q5&  
appreciation tax 增值税 NWX~@Rg  
appropriation 拨款；拨用；拨付 1c?,= ;>  
appropriation account 拨款帐目 63-`3R?;  
Appropriation Bill 拨款法案 F}i rCi47c  
appropriation-in-aid system 补助拨款办法 s^3t 18m&1  
approved assets 核准资产 GD~3RnGQ{
 
approved basket stock 认可一篮子证券 4/Ok/I  
approved budget 核准预算 ]'2p"A0U  
approved charitable donation 认可慈善捐款 s~M!yuH  
approved charitable institution 认可慈善机构 AVyo)=&  
approved currency 核准货币；认可货币 %)\ Cwl   
approved estimates 核准预算 ?G
.9D`95  
approved estimates of expenditure 核准开支预算 \=,+we Gw@  
approved overseas insurer 核准海外保险人 <[l2]"Q  
approved overseas trust company 核准海外信托公司 h/eKVRGs"  
approved pooled investment fund 核准汇集投资基金 VY~WkSi[<  
approved provident fund scheme 认可公积金计划 #r:J,D6*   
approved provision 核准拨款 Njz,y}\
 
approved redeemable share 核准可赎回股份 zS|%+er~zO  
approved regional stock 认可地区性证券 *C's7O{O  
approved retirement scheme 认可退休金计划 X3X~`~bAD  
approved subordinated loan 核准附属贷款 8
=)Aksu  
arbitrage 套戥；套汇；套利 j!m~ :D  
arbitrageur 套戥者；套汇者 !4I?59  
arbitrary amount 临时款项 ruF+X)  
arrangement 措施；安排；协定 mxGvhkj  
arrears 欠款 r`wL_>"{n  
arrears of pay 欠付薪酬 N|7 <*\o  
arrears of revenue 逾期未收税款；逾期未收的帐项 J>XaQfzwU  
articles of association 组织章程；组织细则；组织章程细则 Tff7SEP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l<z[)fE{uS  
ascertainment of profit 确定利润 <Hm:#<\  
"Asia Clear" “亚洲结算系统”