[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 O@VmV>m  
allotment notice 股份配售通知；配股通知 a7ty&[\  
allotment of shares 股份分配 {$JIR}4S  
allowable 可获宽免；免税的 H}/1/5L  
allowable business loss 可扣除的营业亏损 Z~ (QV0}  
allowable expenses 可扣税的支出 6/)A6Tt  
allowance 免税额；津贴；备抵；准备金 *^]ba>  
allowance for debts 债项的免税额 o<;"+@v  
allowance for depreciation by wear and tear 耗损折旧免税额  }#1g;  
allowance for funeral expenses 殡殓费的免税额 }_S]!AWz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :\Dm=Q\  
allowance for repairs and outgoings 修葺及支出方面的免税额 YR>xh2< 9  
allowance to debtor 给债务人的津贴 f#?R!pR  
alteration of capital 资本更改 DBRT
ZES  
alternate trustee 候补受托人 @r<w|x}  
amalgamation 合并 -3C~}~$>`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]`x~v4JU  
ambit of charges 征税范围；收费范围 ]dH;+3}  
amended valuation 经修订的估值 u<[Y6m  
American Commodities Exchange 美国商品交易所 R[6&{&E:  
American Express Bank Limited 美国运通银行 sSxra!tv4  
American Stock Exchange 美国证券交易所 *e=e7KC6kI  
amortization 摊销 " xKJ?8   
amount due from banks 存放银行同业的款项
-c. a7  
amount due from banks abroad 存放海外银行同业的款项 (,
k=mF  
amount due from holding companies 控股公司欠款 MC3{LVNK  
amount due from local banks 存放本港银行同业的款项 K(hf)1q  
amount due to banks 银行同业的存款 5E]I  
amount due to banks abroad 海外银行同业的存款 S; >_9  
amount due to holding companies 控股公司存款 e |!i1e!  
amount due to local banks 本港银行同业的存款 Xg"=,j2  
amount due to outport banks 外埠银行同业的存款 %~@}w HMB  
amount for note issue 发行纸币的款额 iqpy5  
amount of bond 担保契据的款额 P<U{jkM\/  
amount of consideration 代价款额 Z+4J4Ka^!(  
amount of contribution 供款数额 KpWQ;3D2  
amount of indebtedness 负债款额 K-/fq=z  
amount of principal of the loan 贷款本金额 ?%?@?W>s@  
amount of rates chargeable 应征差饷数额 D n^RZLRhy  
amount of share capital 股本额 R lv|DED$  
amount of sums assured 承保款额 Q'Q^K  
amount of variation 变动幅度 k&^fIz  
amount of vote 拨款数额 VrHFM(RNe  
amount payable 应付款额 $8b/"Qm  
amount receivable 应收款额 %NKf@If)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N:0mjHG  
analysis 分析 :)&_
 
ancillary risk 附属风险 U_+> 4zdm  
annual account 周年帐目；周年帐目报表；年度决算；年结 B<W{kEY  
annual accounting date 年结日期 H}d&>!\}F  
annual allowance 每年免税额；年积金；年度津贴；年津 Wn|w~{d{  
annual balance 年度余额 ;Q ]bV52  
annual disposable income 每年可动用收入 =2< >dM#`  
annual estimates 周年预算 6HyQm?c>a  
annual fee 年费 3.Y/ZWON  
annual general meeting 周年大会 ]cbY@U3!2  
annual growth rate 年增率；每年增长率 E0w>c'kH  
annual long-term supplement 长期个案每年补助金 hD"Tjd` P  
annual pensionable emolument 可供计算退休金的年薪 -*3wNGh{  
annual report 年报 Y? Xs Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0nC%tCV'  
annual return 周年报表；周年申报表；每年报税表格 SNcaIzbr  
Annual Return Rules 《周年报表规则》 l =#uy  
annual review of consumer prices 每年消费物价回顾 4e* rBTl
  
annual roll-forward basis 逐年延展方式 }I!D65-#'  
annual salary 年薪 z.FO6y6L  
annual statement 年度报表；年度决算表 7JjTm^bu  
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 8uNq353  
annuitant 年金受益人 9 4Are<  
annuity 年金 &R25J$  
annuity contract 年金合约 4]B(2FR[8  
annuity on human life 人寿年金 Xfe,ZC)  
antecedent debt 先前的债项 zUWu5JI  
ante-dated cheque 倒填日期支票 2\_}81hM  
anticipated expenditure 预期开支 !fY'^Ya?  
anticipated net profit 预期纯利 0} uH  
anticipated revenue 预期收入 gWRSS=8%  
anti-inflation measure 反通货膨胀措施 JpN+'/  
anti-inflationary stance 反通货膨胀立场 XfharJ_b  
apparent deficit 表面赤字 2 g,UdG  
apparent financial solvency 表面偿债能力 I;9>$?t[  
apparent partner 表面合伙人 ^2=11  
application for personal assessment 个人入息课税申请书 sRqFsj}3e  
application of fund 资金应用 ki39$A'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 40+
~;20  
appointed actuary 委任精算师 a=Pl3Uo  
appointed auditor 委任核数师；委任审计师 &G:#7HX@-  
appointed trustee 委任的受托人 !gu# #MrJ9  
appointer 委任人 x^&D8&4^  
apportioned pro rata 按比例分摊 wP29xV"5  
apportionment 分配；分摊 _3. =| @L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SRyAW\*LWU  
apportionment formula 分摊方程式 -Z9e}$q$,  
apportionment of estate duty 遗产税的分摊 !{jDZ?z{h  
appraisal 估价；评估
:T.j;~  
appreciable growth 可观增长 KFx4"f%  
appreciable impact 显着影响 <7-3j{065  
appreciable increase 可观增长 #fd;]  
appreciation 增值；升值 [5yLg  
appreciation against other currencies 相对其他货币升值 P`0}( '"U  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dm2&}{&K  
appreciation tax 增值税 qf-0 | w  
appropriation 拨款；拨用；拨付 xj\!Sn2  
appropriation account 拨款帐目 K_; '-
B  
Appropriation Bill 拨款法案 d?)k<!fJk  
appropriation-in-aid system 补助拨款办法 c"~+Y2]tL  
approved assets 核准资产 4-1=1)c*  
approved basket stock 认可一篮子证券 7S|nn|\Kp  
approved budget 核准预算 i|2CZ  
approved charitable donation 认可慈善捐款 (hr*.NS#  
approved charitable institution 认可慈善机构 $DBJ"8n2  
approved currency 核准货币；认可货币 s|FfBG  
approved estimates 核准预算 }f45>@uMW  
approved estimates of expenditure 核准开支预算 j#6@cO'`  
approved overseas insurer 核准海外保险人 3@7IY4>o  
approved overseas trust company 核准海外信托公司 j\@Ht~G  
approved pooled investment fund 核准汇集投资基金 p,0J $L  
approved provident fund scheme 认可公积金计划 [M?'Nw/[S  
approved provision 核准拨款 F|nJ3:v  
approved redeemable share 核准可赎回股份 ai0am  
approved regional stock 认可地区性证券 d.>Zn?u4L  
approved retirement scheme 认可退休金计划 Mwm9{1{  
approved subordinated loan 核准附属贷款 \\}tD@V"  
arbitrage 套戥；套汇；套利 ;d5d$Np@m&  
arbitrageur 套戥者；套汇者 B*B}eXUph  
arbitrary amount 临时款项 O(pa;&"  
arrangement 措施；安排；协定 m% 7T ~  
arrears 欠款 J%r$jpd'  
arrears of pay 欠付薪酬 *7cc4 wGQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 \+3amkBe  
articles of association 组织章程；组织细则；组织章程细则 NFsj ~6F#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IHC {2 ^  
ascertainment of profit 确定利润 GE?M. '!{{  
"Asia Clear" “亚洲结算系统”