[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  .-'  
allotment notice 股份配售通知；配股通知 ,+KZn}>  
allotment of shares 股份分配 ~a4htj  
allowable 可获宽免；免税的 x,STt{I=  
allowable business loss 可扣除的营业亏损 \('8_tqI"  
allowable expenses 可扣税的支出 qXkc~{W_  
allowance 免税额；津贴；备抵；准备金 j>+x|!k  
allowance for debts 债项的免税额 I`}-*%ki(  
allowance for depreciation by wear and tear 耗损折旧免税额 wZ,9~P7  
allowance for funeral expenses 殡殓费的免税额 D!ToCVo s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s 9PD[u/y  
allowance for repairs and outgoings 修葺及支出方面的免税额 B8'" ^a^&-  
allowance to debtor 给债务人的津贴 DT8|2"H  
alteration of capital 资本更改 xXE/pIXw  
alternate trustee 候补受托人 ync2X{ 9D  
amalgamation 合并 .%h.b6^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T/V8&'^i  
ambit of charges 征税范围；收费范围 Xlpu_H|  
amended valuation 经修订的估值 ;+g p#&i`  
American Commodities Exchange 美国商品交易所 F"#bCnS  
American Express Bank Limited 美国运通银行 :t8(w>oW  
American Stock Exchange 美国证券交易所 >;dMumX  
amortization 摊销 29 L~SMf  
amount due from banks 存放银行同业的款项 ~(aQ!!H6  
amount due from banks abroad 存放海外银行同业的款项 G)';ucs:,  
amount due from holding companies 控股公司欠款 GN /]^{D  
amount due from local banks 存放本港银行同业的款项 ^1BQejD  
amount due to banks 银行同业的存款 # nwEF QA  
amount due to banks abroad 海外银行同业的存款 .vj`[?T  
amount due to holding companies 控股公司存款 EkgS*q_  
amount due to local banks 本港银行同业的存款 Vz!W(+  
amount due to outport banks 外埠银行同业的存款 V{p*N*  
amount for note issue 发行纸币的款额 @Nn9-#iW  
amount of bond 担保契据的款额 7JD jJQy  
amount of consideration 代价款额 &/d;4Eu  
amount of contribution 供款数额 57Q^"sl  
amount of indebtedness 负债款额 9w^1/t&=04  
amount of principal of the loan 贷款本金额 AqZ{x9g!  
amount of rates chargeable 应征差饷数额 y5 $h  
amount of share capital 股本额 Q9H~B`\nQ  
amount of sums assured 承保款额 Kgbgp mW  
amount of variation 变动幅度 jw
gXq(  
amount of vote 拨款数额 hW
$B;  
amount payable 应付款额 `/#f8R1g  
amount receivable 应收款额 G4vXPx%a8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5e~\o}
]  
analysis 分析 4pq@o  
ancillary risk 附属风险 s"#JBw\7  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;t{Ew+s  
annual accounting date 年结日期 d&4]?8}=.  
annual allowance 每年免税额；年积金；年度津贴；年津 cu5Yvp  
annual balance 年度余额 q{HfT d  
annual disposable income 每年可动用收入 tI0d
!8K  
annual estimates 周年预算 Xi^3o  
annual fee 年费 eEePK~%c  
annual general meeting 周年大会 Ol1[o   
annual growth rate 年增率；每年增长率 m!3b.2/h  
annual long-term supplement 长期个案每年补助金 {O9CYP:  
annual pensionable emolument 可供计算退休金的年薪 m_\w)  
annual report 年报 AA"?2dF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 w$WN` =  
annual return 周年报表；周年申报表；每年报税表格 n#[-1(P  
Annual Return Rules 《周年报表规则》 yQ-&+16^  
annual review of consumer prices 每年消费物价回顾 x*Y&s<  
annual roll-forward basis 逐年延展方式 1{i)7:Y  
annual salary 年薪 3e~ab#/  
annual statement 年度报表；年度决算表 T&c0j(  
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 GoP,_sd\O  
annuitant 年金受益人 19Xc0ez  
annuity 年金 r!N)pt<g  
annuity contract 年金合约 G=W!$( :  
annuity on human life 人寿年金 &4Q(>"i L4  
antecedent debt 先前的债项 ]fvU}4!  
ante-dated cheque 倒填日期支票 ||a 5)D  
anticipated expenditure 预期开支 +b"RZ:tKp  
anticipated net profit 预期纯利 ?piv]Z  
anticipated revenue 预期收入 3e4; '5q;  
anti-inflation measure 反通货膨胀措施 23 j{bK  
anti-inflationary stance 反通货膨胀立场 2A7 g}V  
apparent deficit 表面赤字 3^AycwNBA  
apparent financial solvency 表面偿债能力 S=H<5*]g  
apparent partner 表面合伙人 S*-n%D0q5  
application for personal assessment 个人入息课税申请书 YUU |!A8x  
application of fund 资金应用 Au
uZWd  
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 L1A0->t  
appointed actuary 委任精算师 \]ouQR.t@\  
appointed auditor 委任核数师；委任审计师 !Z[dK{f"  
appointed trustee 委任的受托人 >Y=HP&A<  
appointer 委任人 EN/>f=%  
apportioned pro rata 按比例分摊 ):OGhW
q  
apportionment 分配；分摊 7?a@i;E<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gDE',)3Q,  
apportionment formula 分摊方程式 Rp$t;=SMD  
apportionment of estate duty 遗产税的分摊 y`O !,kW  
appraisal 估价；评估 8 #fzL7  
appreciable growth 可观增长 =67dpQ'y  
appreciable impact 显着影响 UmYReF<<_  
appreciable increase 可观增长 [lZo'o  
appreciation 增值；升值 UQ6UZd37   
appreciation against other currencies 相对其他货币升值 bh9
rsRb}O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ji QJ{yY  
appreciation tax 增值税 GWo^hIfJ  
appropriation 拨款；拨用；拨付 8}9|hT;  
appropriation account 拨款帐目 r2A%.bL#  
Appropriation Bill 拨款法案 MDn+K#
p  
appropriation-in-aid system 补助拨款办法 CBw/a0Uck  
approved assets 核准资产 eFDhJ  
approved basket stock 认可一篮子证券 RU&,z3LEb  
approved budget 核准预算 #RAez:BI  
approved charitable donation 认可慈善捐款 H%
N!;Jz=  
approved charitable institution 认可慈善机构 -;pZC}Nd3  
approved currency 核准货币；认可货币 #eSVFD5ZU  
approved estimates 核准预算 <YX)am'\y  
approved estimates of expenditure 核准开支预算 ;AyE(|U+  
approved overseas insurer 核准海外保险人 .2?txOKh  
approved overseas trust company 核准海外信托公司 4/YE
kD  
approved pooled investment fund 核准汇集投资基金 %\6ns  
approved provident fund scheme 认可公积金计划 .3WDtVE  
approved provision 核准拨款 Tdtn-  
approved redeemable share 核准可赎回股份 2,,zN-9mt  
approved regional stock 认可地区性证券 <cu? g  
approved retirement scheme 认可退休金计划 ^ .bYLF  
approved subordinated loan 核准附属贷款 i'&KoR?  
arbitrage 套戥；套汇；套利 U :6 J~  
arbitrageur 套戥者；套汇者 "q@OMf  
arbitrary amount 临时款项 n+Ofbiz@  
arrangement 措施；安排；协定 +E8\g  
arrears 欠款 l%"[857  
arrears of pay 欠付薪酬 wq&|V  
arrears of revenue 逾期未收税款；逾期未收的帐项 lF-;h{   
articles of association 组织章程；组织细则；组织章程细则 t}m6];  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~5Wr |qg%{  
ascertainment of profit 确定利润 me]O  
"Asia Clear" “亚洲结算系统”