[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 j_!F*yul  
allotment notice 股份配售通知；配股通知 L
_uVL#To  
allotment of shares 股份分配 %S@ZXf~:  
allowable 可获宽免；免税的 RK'\C\gMDu  
allowable business loss 可扣除的营业亏损 tqvN0vY5  
allowable expenses 可扣税的支出 "$Z= %.3Q  
allowance 免税额；津贴；备抵；准备金 7$vYo _  
allowance for debts 债项的免税额 hOu3 bA  
allowance for depreciation by wear and tear 耗损折旧免税额 .9on@S  
allowance for funeral expenses 殡殓费的免税额 uD$u2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /ivJsPH  
allowance for repairs and outgoings 修葺及支出方面的免税额 +,TRfP Fb  
allowance to debtor 给债务人的津贴 Qcq`libK  
alteration of capital 资本更改 I {S;L  
alternate trustee 候补受托人 HZzDVCU  
amalgamation 合并 .779pT!,M
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L%*!`T
N  
ambit of charges 征税范围；收费范围 /og=IF2:  
amended valuation 经修订的估值 fo*2:?K&  
American Commodities Exchange 美国商品交易所 0_95|3kc  
American Express Bank Limited 美国运通银行 QuF:p  
American Stock Exchange 美国证券交易所 \}u Y'F  
amortization 摊销 g2LM_1\  
amount due from banks 存放银行同业的款项 *v jmy/3  
amount due from banks abroad 存放海外银行同业的款项 55nlg>j  
amount due from holding companies 控股公司欠款 JgKO|VO  
amount due from local banks 存放本港银行同业的款项 {7" Q\  
amount due to banks 银行同业的存款 xaq-.IQAM$  
amount due to banks abroad 海外银行同业的存款 t9kzw*U9  
amount due to holding companies 控股公司存款 W7R<%?  
amount due to local banks 本港银行同业的存款 $Uq|w[LA  
amount due to outport banks 外埠银行同业的存款 ?>D+ge  
amount for note issue 发行纸币的款额 (^
8Y|:Tz  
amount of bond 担保契据的款额 :j9l"5"  
amount of consideration 代价款额 n71r_S*  
amount of contribution 供款数额 V%7WUq  
amount of indebtedness 负债款额 ~9,,~d b  
amount of principal of the loan 贷款本金额 6"LcJ%o  
amount of rates chargeable 应征差饷数额 -j#2}[J7  
amount of share capital 股本额 1y4|{7bb  
amount of sums assured 承保款额 iTBx\u%{  
amount of variation 变动幅度 }>pknc?  
amount of vote 拨款数额 'Vzp2  
amount payable 应付款额 '1P 2$#  
amount receivable 应收款额 ="1Ind@w!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k_L7 kvpt  
analysis 分析 9|^2",V  
ancillary risk 附属风险 >a!/QMh  
annual account 周年帐目；周年帐目报表；年度决算；年结 Thp[+KP>  
annual accounting date 年结日期
aD<A.Lhy  
annual allowance 每年免税额；年积金；年度津贴；年津 59LZv-l  
annual balance 年度余额 *.ll<p+(-  
annual disposable income 每年可动用收入 /wQy17g  
annual estimates 周年预算 =57 >!)  
annual fee 年费 2@n{yYwy  
annual general meeting 周年大会 e&|'I"  
annual growth rate 年增率；每年增长率 z\\[S@>pt  
annual long-term supplement 长期个案每年补助金
LiC*@W  
annual pensionable emolument 可供计算退休金的年薪 |IeTqEu9  
annual report 年报 Avge eJi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j"t(0m  
annual return 周年报表；周年申报表；每年报税表格 n*R])=F@c  
Annual Return Rules 《周年报表规则》 *<$*"p  
annual review of consumer prices 每年消费物价回顾 SXSgld2uS  
annual roll-forward basis 逐年延展方式 G)AqbY  
annual salary 年薪 MD}w Y><C  
annual statement 年度报表；年度决算表 }kw#7m54  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
@+&LYy72  
annuitant 年金受益人 P>y@kPi  
annuity 年金 m<<+  
annuity contract 年金合约 Hck]aKI+  
annuity on human life 人寿年金 JinU
V6cr  
antecedent debt 先前的债项 2jA{SY-  
ante-dated cheque 倒填日期支票 8 `v-<J  
anticipated expenditure 预期开支 v^sv<4*%  
anticipated net profit 预期纯利 qJf
?o.Pv  
anticipated revenue 预期收入 KaLzg5is  
anti-inflation measure 反通货膨胀措施 k%]3vRo<  
anti-inflationary stance 反通货膨胀立场 f$o_e90mu  
apparent deficit 表面赤字 =}<IfNA  
apparent financial solvency 表面偿债能力 <v"R.<  
apparent partner 表面合伙人 frm>4)9+  
application for personal assessment 个人入息课税申请书 S^JbyD_yoh  
application of fund 资金应用 Oz75V|D  
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 WqR&&gz  
appointed actuary 委任精算师 D5gFXEeh  
appointed auditor 委任核数师；委任审计师 G~]Uk*M q  
appointed trustee 委任的受托人 k` cfG\;r  
appointer 委任人 xS5vbJ  
apportioned pro rata 按比例分摊 9sM!`Lz{  
apportionment 分配；分摊 .y' >[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dUD[e,?  
apportionment formula 分摊方程式 IY1//9  
apportionment of estate duty 遗产税的分摊 3#n_?-  
appraisal 估价；评估 _f7 9wx\B  
appreciable growth 可观增长 bS{bkE>  
appreciable impact 显着影响 &.F4b~A7  
appreciable increase 可观增长 i9:C4',sw0  
appreciation 增值；升值 8:q1~`?5"b  
appreciation against other currencies 相对其他货币升值 ]HbY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DVO.FTV^`  
appreciation tax 增值税 HRpte=`q  
appropriation 拨款；拨用；拨付 JB\UKZXw  
appropriation account 拨款帐目 +Z,;,5'5G  
Appropriation Bill 拨款法案 pj8=wch  
appropriation-in-aid system 补助拨款办法 NYhB'C2  
approved assets 核准资产 3h]g}&k  
approved basket stock 认可一篮子证券 7:e {;iG  
approved budget 核准预算 xPdG*OcX!  
approved charitable donation 认可慈善捐款 s `e{}\  
approved charitable institution 认可慈善机构 }czrj%6  
approved currency 核准货币；认可货币 V_)-#=J
 
approved estimates 核准预算 05|=`eJ  
approved estimates of expenditure 核准开支预算 S0$8@"~=  
approved overseas insurer 核准海外保险人 GWGSd
\z  
approved overseas trust company 核准海外信托公司 "BAK !N$9  
approved pooled investment fund 核准汇集投资基金 *nd!)t  
approved provident fund scheme 认可公积金计划 v<k?Vu  
approved provision 核准拨款 )J=!L\  
approved redeemable share 核准可赎回股份 \-E^lIVF  
approved regional stock 认可地区性证券 v6|RJt?  
approved retirement scheme 认可退休金计划 J@`1TU  
approved subordinated loan 核准附属贷款 Xa[.3=bV?  
arbitrage 套戥；套汇；套利 R- X5K-  
arbitrageur 套戥者；套汇者 )',R[|<  
arbitrary amount 临时款项 _9ao?:  
arrangement 措施；安排；协定 )w em| :H  
arrears 欠款 rDtY[  
arrears of pay 欠付薪酬 SV4E0c>  
arrears of revenue 逾期未收税款；逾期未收的帐项 C-xr"]#]  
articles of association 组织章程；组织细则；组织章程细则 c&6I[R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b\f O8{k  
ascertainment of profit 确定利润 ~Za
Y!(R<  
"Asia Clear" “亚洲结算系统”