[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 ^`hI00u(  
allotment notice 股份配售通知；配股通知 ;f\R$u-  
allotment of shares 股份分配 Y_|K,T6Zj@  
allowable 可获宽免；免税的 cNuuz
A  
allowable business loss 可扣除的营业亏损 )cv0$  
allowable expenses 可扣税的支出 : .FfE  
allowance 免税额；津贴；备抵；准备金 >8F{lbEe  
allowance for debts 债项的免税额 @xW"rX#7f  
allowance for depreciation by wear and tear 耗损折旧免税额 9;xL!cy  
allowance for funeral expenses 殡殓费的免税额 J*^,l`C/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ctwhfS|Y0  
allowance for repairs and outgoings 修葺及支出方面的免税额 \$$b",2 h  
allowance to debtor 给债务人的津贴 ~#N.!e4  
alteration of capital 资本更改 0k]ju  
alternate trustee 候补受托人 g-{<v4NGI  
amalgamation 合并 h[[/p {z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cx1WGbZ  
ambit of charges 征税范围；收费范围 UG^?a  
amended valuation 经修订的估值 #h #mOJ5  
American Commodities Exchange 美国商品交易所 #qiGOpTF.  
American Express Bank Limited 美国运通银行 z9);e8ck  
American Stock Exchange 美国证券交易所 Y9
I #Q  
amortization 摊销 hK9
t}NE.O  
amount due from banks 存放银行同业的款项 t
?#vb}_  
amount due from banks abroad 存放海外银行同业的款项 5,=B 1  
amount due from holding companies 控股公司欠款 hVt+%tmNy  
amount due from local banks 存放本港银行同业的款项 c?V*X-  
amount due to banks 银行同业的存款 m_PrasZ>  
amount due to banks abroad 海外银行同业的存款 YiQeI|{oN  
amount due to holding companies 控股公司存款 j4 &  
amount due to local banks 本港银行同业的存款 oE|u;o
 
amount due to outport banks 外埠银行同业的存款 M~g~LhsF  
amount for note issue 发行纸币的款额 fjK]m.w  
amount of bond 担保契据的款额 wr;|\<c  
amount of consideration 代价款额 Mh-*5Rx  
amount of contribution 供款数额 _sf0{/< )  
amount of indebtedness 负债款额 ^%'tD
 
amount of principal of the loan 贷款本金额 !=q:> }g  
amount of rates chargeable 应征差饷数额 O>"r. sR  
amount of share capital 股本额 ~gLEhtW  
amount of sums assured 承保款额 T$N08aju#  
amount of variation 变动幅度 0z'={6,  
amount of vote 拨款数额 bTy'5"  
amount payable 应付款额 G+QNg.pH  
amount receivable 应收款额 ]cGz~TN~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J9$]]\52s.  
analysis 分析 r* /XB0  
ancillary risk 附属风险 .KwuhmR  
annual account 周年帐目；周年帐目报表；年度决算；年结 PE6u8ZAb"  
annual accounting date 年结日期 %]:vT
&M  
annual allowance 每年免税额；年积金；年度津贴；年津 [:hy  
annual balance 年度余额 &L~31Ayj&  
annual disposable income 每年可动用收入 (J;zkb
 
annual estimates 周年预算 i&s=!`  
annual fee 年费 g#KToOP  
annual general meeting 周年大会 SUnmp  
annual growth rate 年增率；每年增长率 ph&H*Mc  
annual long-term supplement 长期个案每年补助金 S
1^Mw;?P  
annual pensionable emolument 可供计算退休金的年薪 /x8C70W^  
annual report 年报 :+dWJNY:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y\f8Ird  
annual return 周年报表；周年申报表；每年报税表格 N mjBJ_G  
Annual Return Rules 《周年报表规则》 Mpl,}Q!c  
annual review of consumer prices 每年消费物价回顾  !k??Kj  
annual roll-forward basis 逐年延展方式 pil*/&pB  
annual salary 年薪 9 {^B Tc  
annual statement 年度报表；年度决算表 )]>Y*<s }  
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 4k
Y{X%9
 
annuitant 年金受益人 +n.j.JP"X  
annuity 年金 d&R\7)0  
annuity contract 年金合约 ZD]
 '$  
annuity on human life 人寿年金 F~@1n,[  
antecedent debt 先前的债项 u b>K ^  
ante-dated cheque 倒填日期支票 d# ?*62  
anticipated expenditure 预期开支 RKJWLofX&  
anticipated net profit 预期纯利 0& L0j$&h  
anticipated revenue 预期收入 WZ V*J&  
anti-inflation measure 反通货膨胀措施 Ud(dWj-/  
anti-inflationary stance 反通货膨胀立场 o -i.'L)X  
apparent deficit 表面赤字 qx<zX\qI6n  
apparent financial solvency 表面偿债能力 y7G|P~td  
apparent partner 表面合伙人 =z/mI y<  
application for personal assessment 个人入息课税申请书 qA_DQ):  
application of fund 资金应用 "YvBb:Z>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xg1r 3  
appointed actuary 委任精算师 r-"`Abev  
appointed auditor 委任核数师；委任审计师 "BNmpP   
appointed trustee 委任的受托人 /s0VyUV=  
appointer 委任人 Bma|!p{  
apportioned pro rata 按比例分摊 Ex&RR< 5  
apportionment 分配；分摊 e$+? v2 .  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *x`l1o  
apportionment formula 分摊方程式 ~~E=E;9
  
apportionment of estate duty 遗产税的分摊 ]8cX#N,M  
appraisal 估价；评估 3eDx@8N }  
appreciable growth 可观增长 _ ~$0 cj<  
appreciable impact 显着影响 21
k-ob1Y  
appreciable increase 可观增长 F^v{Jqc  
appreciation 增值；升值 CvSG!l.6f<  
appreciation against other currencies 相对其他货币升值 $+Xohtt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i6[Hu 8  
appreciation tax 增值税 S-im o  
appropriation 拨款；拨用；拨付 *@D.=i>  
appropriation account 拨款帐目 n|8fdiK#}  
Appropriation Bill 拨款法案 bkV_ ^8  
appropriation-in-aid system 补助拨款办法 ^JH 4: h  
approved assets 核准资产 DlaA-i]l  
approved basket stock 认可一篮子证券 M]oaWQu  
approved budget 核准预算 _- { >e  
approved charitable donation 认可慈善捐款 d!>PqPo  
approved charitable institution 认可慈善机构 <FP&1Eg!|  
approved currency 核准货币；认可货币 Ygg+*z  
approved estimates 核准预算 H=*;3gM,'  
approved estimates of expenditure 核准开支预算 f i1tF/`  
approved overseas insurer 核准海外保险人 SlmgFk!r!  
approved overseas trust company 核准海外信托公司 `}18A. K  
approved pooled investment fund 核准汇集投资基金 #HqXC\ ~n  
approved provident fund scheme 认可公积金计划 b8Y-!]F  
approved provision 核准拨款 <_h  
approved redeemable share 核准可赎回股份 L9@nx7D  
approved regional stock 认可地区性证券 U1I2+;"#A  
approved retirement scheme 认可退休金计划 E<0Y;tR  
approved subordinated loan 核准附属贷款 Fvg>>HVu  
arbitrage 套戥；套汇；套利 E-CZk_K9  
arbitrageur 套戥者；套汇者 x2l~aw#?  
arbitrary amount 临时款项 Y\s@'UoVN  
arrangement 措施；安排；协定 |SCO9,Fs  
arrears 欠款 8^kw  
arrears of pay 欠付薪酬 @?TOg{:  
arrears of revenue 逾期未收税款；逾期未收的帐项 q5Z]Z.%3O  
articles of association 组织章程；组织细则；组织章程细则 J#MUtpPdQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y%f'7YZ4  
ascertainment of profit 确定利润 usU5q>1  
"Asia Clear" “亚洲结算系统”