[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 !=we7vK}  
allotment notice 股份配售通知；配股通知 ^kq!/c3r  
allotment of shares 股份分配 pr"flRQr#  
allowable 可获宽免；免税的 8`2K=`]ES+  
allowable business loss 可扣除的营业亏损 eG v"&kr  
allowable expenses 可扣税的支出 H]e 2d|  
allowance 免税额；津贴；备抵；准备金 epF>z   
allowance for debts 债项的免税额 Jj " {r{  
allowance for depreciation by wear and tear 耗损折旧免税额 Q?@G>uz  
allowance for funeral expenses 殡殓费的免税额 5*AKl< Jl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AMdS+(J  
allowance for repairs and outgoings 修葺及支出方面的免税额 =X*E
(.6Ip  
allowance to debtor 给债务人的津贴 zYL^e @  
alteration of capital 资本更改 ( ~>Q2DS  
alternate trustee 候补受托人 =m:W  
amalgamation 合并 YO,ldsSz|r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rx/ 6x(3  
ambit of charges 征税范围；收费范围 3fPv71NVtt  
amended valuation 经修订的估值 0Y L0Oa+7  
American Commodities Exchange 美国商品交易所 AqkK`iJ#  
American Express Bank Limited 美国运通银行 Ei-OuDM;)  
American Stock Exchange 美国证券交易所 
>=H8>X  
amortization 摊销 EMG*8HRI>r  
amount due from banks 存放银行同业的款项 e?>suIB  
amount due from banks abroad 存放海外银行同业的款项 @XmkIm  
amount due from holding companies 控股公司欠款 Xhi?b |  
amount due from local banks 存放本港银行同业的款项 9[D7N  
amount due to banks 银行同业的存款 UZra'+Wb  
amount due to banks abroad 海外银行同业的存款 #pfosC[  
amount due to holding companies 控股公司存款 LnGSYrx1  
amount due to local banks 本港银行同业的存款 7Cf(y'w^  
amount due to outport banks 外埠银行同业的存款 "puz-W'n  
amount for note issue 发行纸币的款额 Xdt+\}\  
amount of bond 担保契据的款额 }3 }=tN5  
amount of consideration 代价款额 639k& "V  
amount of contribution 供款数额 
v%5(-  
amount of indebtedness 负债款额 SO/]d70HG  
amount of principal of the loan 贷款本金额 "=.|QKC1`  
amount of rates chargeable 应征差饷数额 @:B1  
amount of share capital 股本额 d}_c(  
amount of sums assured 承保款额 qS al~  
amount of variation 变动幅度 [3R j?z"S  
amount of vote 拨款数额 LS'=>s"  
amount payable 应付款额 b`zf&Mn  
amount receivable 应收款额 Vi WgX.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T"U t).  
analysis 分析 3G^Ed)JvE  
ancillary risk 附属风险 t;Om9  
annual account 周年帐目；周年帐目报表；年度决算；年结 wjOAgOC  
annual accounting date 年结日期 n b
k(FD6  
annual allowance 每年免税额；年积金；年度津贴；年津 G>QTPXcD  
annual balance 年度余额 VKz<7K\/  
annual disposable income 每年可动用收入 #LJ-IDuF!  
annual estimates 周年预算 4a! 7|}W  
annual fee 年费 Z"X*FzFo  
annual general meeting 周年大会 o"[bIXf-h  
annual growth rate 年增率；每年增长率 >N-%  
annual long-term supplement 长期个案每年补助金 ) AXH^&  
annual pensionable emolument 可供计算退休金的年薪 PBtU4)  
annual report 年报 NCt sx /C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (B<AK4G  
annual return 周年报表；周年申报表；每年报税表格 Ir #V2]$  
Annual Return Rules 《周年报表规则》 vWs c{9  
annual review of consumer prices 每年消费物价回顾 *(B[J  
annual roll-forward basis 逐年延展方式 &Q>'U6"%  
annual salary 年薪 ~-wJ#E3g  
annual statement 年度报表；年度决算表 %PbqASm  
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:4IKuTR  
annuitant 年金受益人 vp-7>Wj  
annuity 年金 #%b()I_([  
annuity contract 年金合约 :
"te
-  
annuity on human life 人寿年金 !!%[JR)cS  
antecedent debt 先前的债项 IQe[ CcM  
ante-dated cheque 倒填日期支票  **w~  
anticipated expenditure 预期开支 4!v UksM  
anticipated net profit 预期纯利 _x6E_i-(  
anticipated revenue 预期收入 :b*`hWnQ  
anti-inflation measure 反通货膨胀措施 _PUm Pom.  
anti-inflationary stance 反通货膨胀立场 NP'Ke:  
apparent deficit 表面赤字 e-3pg?M  
apparent financial solvency 表面偿债能力 2Q|*xd4B^  
apparent partner 表面合伙人 ^jjJM|a  
application for personal assessment 个人入息课税申请书 D*'M^k|1  
application of fund 资金应用 h\*rv5\M  
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 T,2Dr;  
appointed actuary 委任精算师 #UC QiQfP  
appointed auditor 委任核数师；委任审计师 oV>AFs6  
appointed trustee 委任的受托人 Ej09RO"pB  
appointer 委任人 g{)H" 8L  
apportioned pro rata 按比例分摊 ."Ix#\|x  
apportionment 分配；分摊 xWz;5=7a]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jI`To%^Y  
apportionment formula 分摊方程式 u;ooDIq@  
apportionment of estate duty 遗产税的分摊 XW_xNkpL5c  
appraisal 估价；评估 tO>OD#  
appreciable growth 可观增长 3(})uV  
appreciable impact 显着影响 m:fouMS  
appreciable increase 可观增长 0k0c   
appreciation 增值；升值 OMI!=Upz  
appreciation against other currencies 相对其他货币升值 &Z;8J @  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _JJKbi  
appreciation tax 增值税 I5yd )72  
appropriation 拨款；拨用；拨付 \*!%YTZ~  
appropriation account 拨款帐目 X#I`(iHY  
Appropriation Bill 拨款法案 V/9"Xmv75  
appropriation-in-aid system 补助拨款办法 ,9tbu!Pvq  
approved assets 核准资产 ^ Xy$is3  
approved basket stock 认可一篮子证券 3p 1EScH  
approved budget 核准预算 DT"Zq  
approved charitable donation 认可慈善捐款 Z F yX@#B9  
approved charitable institution 认可慈善机构 %^?3s5PXD  
approved currency 核准货币；认可货币 < ivqe"m  
approved estimates 核准预算 x$?7)F&z  
approved estimates of expenditure 核准开支预算 NQiecxvt=  
approved overseas insurer 核准海外保险人 9#T%bB"J  
approved overseas trust company 核准海外信托公司 K*U=;*p)  
approved pooled investment fund 核准汇集投资基金 +>:_kE]?nX  
approved provident fund scheme 认可公积金计划 QB3d7e)8>  
approved provision 核准拨款 Ik-E4pxKo  
approved redeemable share 核准可赎回股份 fZV8
o$V  
approved regional stock 认可地区性证券 pG F5aF7T  
approved retirement scheme 认可退休金计划 #"p1Qea$  
approved subordinated loan 核准附属贷款 !E {
GcK  
arbitrage 套戥；套汇；套利 opcR~tg@r  
arbitrageur 套戥者；套汇者 _E1]cbIo  
arbitrary amount 临时款项 :O'C:n<g  
arrangement 措施；安排；协定 E7NbP
Nd  
arrears 欠款 _{*$>1q  
arrears of pay 欠付薪酬 g\\1C2jG  
arrears of revenue 逾期未收税款；逾期未收的帐项 mB^I@oZ*  
articles of association 组织章程；组织细则；组织章程细则 <% 7P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &. =}g]  
ascertainment of profit 确定利润 }]g95xT  
"Asia Clear" “亚洲结算系统”