[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 wH=  
allotment notice 股份配售通知；配股通知 9)0AwLlv  
allotment of shares 股份分配 WXu:mv,'e  
allowable 可获宽免；免税的 tW53&q\=  
allowable business loss 可扣除的营业亏损 ,Q4U<`ds!  
allowable expenses 可扣税的支出 "}Kvx{L8  
allowance 免税额；津贴；备抵；准备金 A`<#}~A  
allowance for debts 债项的免税额 $fhrGe  
allowance for depreciation by wear and tear 耗损折旧免税额 Dww]D|M  
allowance for funeral expenses 殡殓费的免税额 dQ?4@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~t[#p:  
allowance for repairs and outgoings 修葺及支出方面的免税额 P7QOlTQI  
allowance to debtor 给债务人的津贴 .+>w0FG.  
alteration of capital 资本更改 jcHs!   
alternate trustee 候补受托人 
H+vONg  
amalgamation 合并 9 tkj:8_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LSb 3w/3M  
ambit of charges 征税范围；收费范围 ~R/w~Kc!/A  
amended valuation 经修订的估值 pw{3I 2Ix  
American Commodities Exchange 美国商品交易所 %])-+T  
American Express Bank Limited 美国运通银行 :zfnp,Gv  
American Stock Exchange 美国证券交易所 `?LQd2p  
amortization 摊销 7IW:,=Zk8+  
amount due from banks 存放银行同业的款项 kf\n  
amount due from banks abroad 存放海外银行同业的款项 :J]S+tQ)  
amount due from holding companies 控股公司欠款 %41dVnWB^4  
amount due from local banks 存放本港银行同业的款项 W"S,~y  
amount due to banks 银行同业的存款 )~xL_yW_X  
amount due to banks abroad 海外银行同业的存款 fgg^B[(Y  
amount due to holding companies 控股公司存款 9\i;zpN\  
amount due to local banks 本港银行同业的存款 6cz%>@  
amount due to outport banks 外埠银行同业的存款 q9o =,[  
amount for note issue 发行纸币的款额 !O F#4N  
amount of bond 担保契据的款额 *zeY<6  
amount of consideration 代价款额 wGa0w*$  
amount of contribution 供款数额 11}sRu/  
amount of indebtedness 负债款额 FP<RoA?W  
amount of principal of the loan 贷款本金额 XRXKO>4q  
amount of rates chargeable 应征差饷数额 7vUfA"  
amount of share capital 股本额 +#8?y 5~q  
amount of sums assured 承保款额 {`QF(WL  
amount of variation 变动幅度 xb\(>7M6Y  
amount of vote 拨款数额 Ntr5Q IPd  
amount payable 应付款额 |t CD@M  
amount receivable 应收款额 ,Hh7'`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;e;lPM{+  
analysis 分析 rubqk4  
ancillary risk 附属风险 GjZ@fnF  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;wND?:  
annual accounting date 年结日期 ~J?O~p`&  
annual allowance 每年免税额；年积金；年度津贴；年津 uA=6 HpDB  
annual balance 年度余额 PbxuD*LQ.  
annual disposable income 每年可动用收入 .O @ bX)  
annual estimates 周年预算 zMs]9o  
annual fee 年费 Nge_ Ks  
annual general meeting 周年大会 fHvQ9*T  
annual growth rate 年增率；每年增长率 !VpZo*+  
annual long-term supplement 长期个案每年补助金 g0I<Fan  
annual pensionable emolument 可供计算退休金的年薪 zf$&+E-  
annual report 年报 ^% BD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )|,-l^lC  
annual return 周年报表；周年申报表；每年报税表格 Ht? u{\p@  
Annual Return Rules 《周年报表规则》 heoOOP(#  
annual review of consumer prices 每年消费物价回顾 }<7Dyn ,  
annual roll-forward basis 逐年延展方式 EceZ1b  
annual salary 年薪 ?2[=llS4  
annual statement 年度报表；年度决算表 :Q 2\3  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Z)'jn8?P  
annuitant 年金受益人 Y<3s_  
annuity 年金 ASY 
uZ  
annuity contract 年金合约 -cyJjLL*  
annuity on human life 人寿年金 _/ j44q  
antecedent debt 先前的债项 +5Ir=]=T9  
ante-dated cheque 倒填日期支票 A}C&WT~  
anticipated expenditure 预期开支 S#0y\  
anticipated net profit 预期纯利 toPA@V  
anticipated revenue 预期收入 nQK@Uy5Yr  
anti-inflation measure 反通货膨胀措施 ?I}jsm1)  
anti-inflationary stance 反通货膨胀立场 RBr  
apparent deficit 表面赤字 z/ T|  
apparent financial solvency 表面偿债能力 Wd$N[|  
apparent partner 表面合伙人 E#Ynn6  
application for personal assessment 个人入息课税申请书 0K>rc1dy  
application of fund 资金应用 `}k!SqG  
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 9bgKu6-X  
appointed actuary 委任精算师 OH5 kT $  
appointed auditor 委任核数师；委任审计师 ~]Mq
'  
appointed trustee 委任的受托人 @ :Q] ;rc  
appointer 委任人 @)&b..c?_  
apportioned pro rata 按比例分摊 J&^r}6D  
apportionment 分配；分摊 1
jo.d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V'c9DoSRI\  
apportionment formula 分摊方程式 e;x `C  
apportionment of estate duty 遗产税的分摊 G,{L =xOh  
appraisal 估价；评估
NrVQK}%K  
appreciable growth 可观增长 6
_;3   
appreciable impact 显着影响 /r@P\_  
appreciable increase 可观增长 0LoA-c<Ay  
appreciation 增值；升值 v3S{dX<  
appreciation against other currencies 相对其他货币升值 @SPmb o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W#e:rz8=  
appreciation tax 增值税 IOF~V)8k=  
appropriation 拨款；拨用；拨付 *Dh.'bB!  
appropriation account 拨款帐目 5yp~PhHf  
Appropriation Bill 拨款法案 ,!kyrk6  
appropriation-in-aid system 补助拨款办法 gb@Rx  
approved assets 核准资产 8v1asFxs.  
approved basket stock 认可一篮子证券 OI %v>ns  
approved budget 核准预算 JC{}iG6r+  
approved charitable donation 认可慈善捐款 ZT8. r0  
approved charitable institution 认可慈善机构 St|sUtj<r  
approved currency 核准货币；认可货币 &IT'%*Y:V  
approved estimates 核准预算 M(Jf&h4b  
approved estimates of expenditure 核准开支预算 N<Bi.\XC  
approved overseas insurer 核准海外保险人 .^@+$}   
approved overseas trust company 核准海外信托公司 ""Drf=]  
approved pooled investment fund 核准汇集投资基金 dp)lHBV  
approved provident fund scheme 认可公积金计划 F xFK  
approved provision 核准拨款 C'n 9n!hR  
approved redeemable share 核准可赎回股份 3I:DL#f  
approved regional stock 认可地区性证券 a9QaFs"  
approved retirement scheme 认可退休金计划 <n }=zu  
approved subordinated loan 核准附属贷款 =eac,]31  
arbitrage 套戥；套汇；套利 XIBw&mWf  
arbitrageur 套戥者；套汇者 =Z#tZ{"  
arbitrary amount 临时款项 kGc)Un?'{U  
arrangement 措施；安排；协定 SKLQAE5  
arrears 欠款 \_x)E]
D  
arrears of pay 欠付薪酬 b%$S6.  
arrears of revenue 逾期未收税款；逾期未收的帐项 6J%S kuxR  
articles of association 组织章程；组织细则；组织章程细则 1}[\@n+b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dmlh;Z  
ascertainment of profit 确定利润 L8bq3Q'p  
"Asia Clear" “亚洲结算系统”