[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 , ,=VF(@G  
allotment notice 股份配售通知；配股通知 GFTOP%Tgl  
allotment of shares 股份分配 qe2@bG%2+F  
allowable 可获宽免；免税的 *)D $w_06S  
allowable business loss 可扣除的营业亏损 FFq8LM8  
allowable expenses 可扣税的支出 u2 t=*<X  
allowance 免税额；津贴；备抵；准备金 Dn[uzY6  
allowance for debts 债项的免税额 MN^d 28^/  
allowance for depreciation by wear and tear 耗损折旧免税额 w`I+4&/h  
allowance for funeral expenses 殡殓费的免税额 L}=t"y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -Dy":/Bk  
allowance for repairs and outgoings 修葺及支出方面的免税额 +%=lu14G  
allowance to debtor 给债务人的津贴 Dp-j(
F  
alteration of capital 资本更改 4QBPN@~t  
alternate trustee 候补受托人 a3J' c  
amalgamation 合并 'y&DOy/|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k
7kPeq  
ambit of charges 征税范围；收费范围 !uW;Ea?  
amended valuation 经修订的估值 J b?x-%Za  
American Commodities Exchange 美国商品交易所 *-X`^R  
American Express Bank Limited 美国运通银行 P!u0_6  
American Stock Exchange 美国证券交易所 YVLK X}$)(  
amortization 摊销 ^H`4BWc  
amount due from banks 存放银行同业的款项 '37 <+N  
amount due from banks abroad 存放海外银行同业的款项 +FH@|~^O  
amount due from holding companies 控股公司欠款 oS^g "hQ`\  
amount due from local banks 存放本港银行同业的款项 X:mm<4  
amount due to banks 银行同业的存款 Vl/fkd,Z  
amount due to banks abroad 海外银行同业的存款 &G)/i*  
amount due to holding companies 控股公司存款 6%Pvh- ~_  
amount due to local banks 本港银行同业的存款 yA~
1$sA1  
amount due to outport banks 外埠银行同业的存款 UetI4`  
amount for note issue 发行纸币的款额 {sW>J0  
amount of bond 担保契据的款额 #H;1)G(/  
amount of consideration 代价款额 *:?XbtIK u  
amount of contribution 供款数额 2sYz$ZGC"#  
amount of indebtedness 负债款额 KG
rYF  
amount of principal of the loan 贷款本金额 2(km]H^  
amount of rates chargeable 应征差饷数额 5}TTf2&Xo#  
amount of share capital 股本额 "#P#;]\`  
amount of sums assured 承保款额 lUIh0%O  
amount of variation 变动幅度 a7sX*5t{R  
amount of vote 拨款数额 K"cV7U rE  
amount payable 应付款额 !@>q^_Gez  
amount receivable 应收款额 VE))`?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {~`{bnx^]7  
analysis 分析 V3<#_:;  
ancillary risk 附属风险 4mvnFY}  
annual account 周年帐目；周年帐目报表；年度决算；年结 9L>73P{_  
annual accounting date 年结日期 ',!>9Dj  
annual allowance 每年免税额；年积金；年度津贴；年津 l p
|`n  
annual balance 年度余额 "u)L e6.  
annual disposable income 每年可动用收入 N<XMSt  
annual estimates 周年预算 i,2eoM)FB  
annual fee 年费 #xw3a<z?u  
annual general meeting 周年大会 xy-Vw"I[bh  
annual growth rate 年增率；每年增长率 9^E!2CJ  
annual long-term supplement 长期个案每年补助金 y ~Fi  
annual pensionable emolument 可供计算退休金的年薪 eq@-J+  
annual report 年报 |3BxNFe`%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d^8n  
annual return 周年报表；周年申报表；每年报税表格 :}CcWfbT  
Annual Return Rules 《周年报表规则》 aH\A  
annual review of consumer prices 每年消费物价回顾 NH4T*R)Vz  
annual roll-forward basis 逐年延展方式 Z|xgZG{  
annual salary 年薪 @w(X}q1  
annual statement 年度报表；年度决算表 :qj7i(
  
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 0|ekwTx.  
annuitant 年金受益人 vs@u*4.Ut<  
annuity 年金 Y8c,+D,Ww  
annuity contract 年金合约 DDj:(I?,w  
annuity on human life 人寿年金 K^IB1U$  
antecedent debt 先前的债项 Bh7hF?c Sj  
ante-dated cheque 倒填日期支票 dEkAUH  
anticipated expenditure 预期开支 .:O($9^Ho  
anticipated net profit 预期纯利 K/_"ybR7  
anticipated revenue 预期收入 S
a@T#%oU  
anti-inflation measure 反通货膨胀措施 =s9*=5r8  
anti-inflationary stance 反通货膨胀立场 xT-`dS0u  
apparent deficit 表面赤字 pJIJ"o'>.9  
apparent financial solvency 表面偿债能力 T^q^JOC4  
apparent partner 表面合伙人 55/)2B2J  
application for personal assessment 个人入息课税申请书 Kw(S<~9-@  
application of fund 资金应用 Ii!{\p!  
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 tT+W>oA/M  
appointed actuary 委任精算师 Rm`P.;%  
appointed auditor 委任核数师；委任审计师 HX ,\a`  
appointed trustee 委任的受托人 lYmxd8  
appointer 委任人 $xis4/2  
apportioned pro rata 按比例分摊 9CAu0N5<  
apportionment 分配；分摊 i(kx'ua?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;U#=H9_  
apportionment formula 分摊方程式 '(-H#D.oy'  
apportionment of estate duty 遗产税的分摊 R ^ZOcONd-  
appraisal 估价；评估 \jb62Jp  
appreciable growth 可观增长 s^m`qi(H  
appreciable impact 显着影响 (\nEU! Y  
appreciable increase 可观增长 5s@xpWVot  
appreciation 增值；升值 RKp9[^/?  
appreciation against other currencies 相对其他货币升值 5n1`$T.WG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p)VMYu
 
appreciation tax 增值税 O:ACp<@  
appropriation 拨款；拨用；拨付 O$N;a9g  
appropriation account 拨款帐目 v]rbm}uU9  
Appropriation Bill 拨款法案 (M<l}pl)  
appropriation-in-aid system 补助拨款办法 cj[x%eK>  
approved assets 核准资产 y6Ez.$M  
approved basket stock 认可一篮子证券 dKhS;!K9p  
approved budget 核准预算 uN1VkmtDO  
approved charitable donation 认可慈善捐款 Tp.:2[  
approved charitable institution 认可慈善机构 y`z4S,  
approved currency 核准货币；认可货币 C-g,uARX(r  
approved estimates 核准预算 {`-AIlH(  
approved estimates of expenditure 核准开支预算 :4)(
Qa(  
approved overseas insurer 核准海外保险人 ev4_}!  
approved overseas trust company 核准海外信托公司 ""Oir!4  
approved pooled investment fund 核准汇集投资基金 D&i,`j  
approved provident fund scheme 认可公积金计划 VVcli*  
approved provision 核准拨款 ]I
nu'p\  
approved redeemable share 核准可赎回股份 |kD69 }sG  
approved regional stock 认可地区性证券 ?H>^X)Ph  
approved retirement scheme 认可退休金计划 bYqv)_8  
approved subordinated loan 核准附属贷款 %V#MUi1  
arbitrage 套戥；套汇；套利 1 ^30]2'_  
arbitrageur 套戥者；套汇者 d c/^  
arbitrary amount 临时款项 7]ySj<1  
arrangement 措施；安排；协定 I8c:U2D  
arrears 欠款 1K(mdL{m5  
arrears of pay 欠付薪酬 =yoR>llbBC  
arrears of revenue 逾期未收税款；逾期未收的帐项 )l/ .<`|  
articles of association 组织章程；组织细则；组织章程细则 Xk1uCVUe5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?uU_N$x  
ascertainment of profit 确定利润 w#ZzmO  
"Asia Clear" “亚洲结算系统”