[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 po~l8p>  
allotment notice 股份配售通知；配股通知 ]?P9M<0PM  
allotment of shares 股份分配 S5eQHef  
allowable 可获宽免；免税的 tAD{{GW
9  
allowable business loss 可扣除的营业亏损 zh5{t0E}C  
allowable expenses 可扣税的支出 F(E3U'G  
allowance 免税额；津贴；备抵；准备金 w$J0/eX{A  
allowance for debts 债项的免税额 |CME:;{T  
allowance for depreciation by wear and tear 耗损折旧免税额 |RqCw7  
allowance for funeral expenses 殡殓费的免税额 Ro+/=*ql~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {e,m<mAi  
allowance for repairs and outgoings 修葺及支出方面的免税额 :0BaEqX  
allowance to debtor 给债务人的津贴 '>:mEXK}w  
alteration of capital 资本更改 cnAwoTt4  
alternate trustee 候补受托人 {r2-^QHF  
amalgamation 合并 8" Z!: =A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?9qA" 5  
ambit of charges 征税范围；收费范围 wAE,mw
 
amended valuation 经修订的估值 Ya] qo]  
American Commodities Exchange 美国商品交易所
}+U} [G  
American Express Bank Limited 美国运通银行 y}jX/ Ln  
American Stock Exchange 美国证券交易所 CFJ F}aW  
amortization 摊销 kq6K<e4jO  
amount due from banks 存放银行同业的款项 <\k=j{@  
amount due from banks abroad 存放海外银行同业的款项  /kGRN@  
amount due from holding companies 控股公司欠款 A3%s5`vNvH  
amount due from local banks 存放本港银行同业的款项 9WQC\/w  
amount due to banks 银行同业的存款 >j1\]uo  
amount due to banks abroad 海外银行同业的存款 }?B=R#5  
amount due to holding companies 控股公司存款 J&~nD(&TY  
amount due to local banks 本港银行同业的存款 z^ +CD-  
amount due to outport banks 外埠银行同业的存款 mLM$dk3  
amount for note issue 发行纸币的款额 {t: ZM UV  
amount of bond 担保契据的款额 3=xb%Upw  
amount of consideration 代价款额 VXvr`U\  
amount of contribution 供款数额 P>%\pCJ])  
amount of indebtedness 负债款额 VHX&#vm*  
amount of principal of the loan 贷款本金额 P/._ tQu6  
amount of rates chargeable 应征差饷数额 T{M~*5$  
amount of share capital 股本额 6L~@jg~0A[  
amount of sums assured 承保款额 b?h9G3J_a  
amount of variation 变动幅度 po_||NIY  
amount of vote 拨款数额 @L|X('i  
amount payable 应付款额 'UO,DFq[Fl  
amount receivable 应收款额 =?UCtYN,P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s)%RmsdL  
analysis 分析 R}4o{l6  
ancillary risk 附属风险 ug!DL=ZW  
annual account 周年帐目；周年帐目报表；年度决算；年结 KU[eY }   
annual accounting date 年结日期 1E!0N`E  
annual allowance 每年免税额；年积金；年度津贴；年津 XJnDx 09h  
annual balance 年度余额 :bMCmY  
annual disposable income 每年可动用收入 #=R)s0j"  
annual estimates 周年预算 06 gE;iT  
annual fee 年费 s}A)sBsaP3  
annual general meeting 周年大会 rAD5n,M]  
annual growth rate 年增率；每年增长率 VY8p[`  
annual long-term supplement 长期个案每年补助金 #5O'XH5_  
annual pensionable emolument 可供计算退休金的年薪 k{n*[)m  
annual report 年报 W5?F?Dp!v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N!DAn\g  
annual return 周年报表；周年申报表；每年报税表格 V#!ihL/>  
Annual Return Rules 《周年报表规则》 qOz,iR?}  
annual review of consumer prices 每年消费物价回顾 p8y_uNQE  
annual roll-forward basis 逐年延展方式 `pY\Mmgv1  
annual salary 年薪 L f[>U  
annual statement 年度报表；年度决算表 I,Q"<?&  
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 o9M[Zr1@k  
annuitant 年金受益人 #"d.D7nA  
annuity 年金 9BB<. p  
annuity contract 年金合约 xbrxh-gV  
annuity on human life 人寿年金 <Fb3\T L  
antecedent debt 先前的债项 35Nwx<  
ante-dated cheque 倒填日期支票 iC&=-$vu  
anticipated expenditure 预期开支 yyh L]Uq"=  
anticipated net profit 预期纯利 %a+X\\v2  
anticipated revenue 预期收入 V ?3>hQtB  
anti-inflation measure 反通货膨胀措施 %JDG aG'  
anti-inflationary stance 反通货膨胀立场 \Q{@AC<?i  
apparent deficit 表面赤字 hu\HK81m  
apparent financial solvency 表面偿债能力 5bFE;Y;  
apparent partner 表面合伙人 m}0US;c#f  
application for personal assessment 个人入息课税申请书 ayyn6a8  
application of fund 资金应用 "|`8mNC  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 k
|-`d  
appointed actuary 委任精算师 !*u5HVn  
appointed auditor 委任核数师；委任审计师 _:0<]<x?  
appointed trustee 委任的受托人 8):I< }s#  
appointer 委任人 hC<X\yxe   
apportioned pro rata 按比例分摊 ?UQVmE&  
apportionment 分配；分摊 Mm-FdP m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n1o/-UY  
apportionment formula 分摊方程式 &/R@cS6}'  
apportionment of estate duty 遗产税的分摊 NUb^!E"  
appraisal 估价；评估 c&)
H  
appreciable growth 可观增长 X`]-)(UX  
appreciable impact 显着影响 MQE=8\  
appreciable increase 可观增长 [6BLC{2  
appreciation 增值；升值 ;6t>!2I>C  
appreciation against other currencies 相对其他货币升值 +FQ:Q+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 57Ir
D*{  
appreciation tax 增值税 0t5>'GYX  
appropriation 拨款；拨用；拨付 8,YF>O&  
appropriation account 拨款帐目 QRdNi1&M  
Appropriation Bill 拨款法案 VgZ<T,SuW  
appropriation-in-aid system 补助拨款办法 o
^4qY  
approved assets 核准资产 M$-4.+G  
approved basket stock 认可一篮子证券 #NNj#  
approved budget 核准预算 (}O)pqZ>  
approved charitable donation 认可慈善捐款 Km]N scq1  
approved charitable institution 认可慈善机构 -'JTVfm.  
approved currency 核准货币；认可货币 %cO;{og M  
approved estimates 核准预算 Nv*x^y]  
approved estimates of expenditure 核准开支预算 u1`8f]qt  
approved overseas insurer 核准海外保险人 x+|Fw d  
approved overseas trust company 核准海外信托公司 MjE.pb  
approved pooled investment fund 核准汇集投资基金 twt Bt L  
approved provident fund scheme 认可公积金计划 Xn"n5=M  
approved provision 核准拨款 p\:_E+lsU  
approved redeemable share 核准可赎回股份 9~zh]deH  
approved regional stock 认可地区性证券 84b;G4K  
approved retirement scheme 认可退休金计划 T =3te|fv  
approved subordinated loan 核准附属贷款 )&+_T+\  
arbitrage 套戥；套汇；套利 ,TOLr%+v~n  
arbitrageur 套戥者；套汇者 #"ayq,GC<  
arbitrary amount 临时款项 vKAHf;1  
arrangement 措施；安排；协定 7;;W{W%  
arrears 欠款 @<CJbFgJp  
arrears of pay 欠付薪酬 0o At=S  
arrears of revenue 逾期未收税款；逾期未收的帐项 H24g+<Tv  
articles of association 组织章程；组织细则；组织章程细则 ,p1 (0i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vbqI$F[s  
ascertainment of profit 确定利润 Z/q%%(fh 0  
"Asia Clear" “亚洲结算系统”