[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 
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allotment notice 股份配售通知；配股通知 //C3
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allotment of shares 股份分配 *ea%KE":  
allowable 可获宽免；免税的 ,xA`Fu9^  
allowable business loss 可扣除的营业亏损 md`PRZzj@  
allowable expenses 可扣税的支出 @4h{#  
allowance 免税额；津贴；备抵；准备金 ImJ2tz6  
allowance for debts 债项的免税额 g'G"`)~ 2  
allowance for depreciation by wear and tear 耗损折旧免税额 |Sg FHuA  
allowance for funeral expenses 殡殓费的免税额 sQt]Y&_/@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }Dk*Hs^E  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ns.b8Y  
allowance to debtor 给债务人的津贴 JA!O,4  
alteration of capital 资本更改 _YVp$aKDR  
alternate trustee 候补受托人 Gc=#  
amalgamation 合并 Xo[={2_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5mNd5IM  
ambit of charges 征税范围；收费范围 s&vREx
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amended valuation 经修订的估值 IY$H M3t7  
American Commodities Exchange 美国商品交易所 ${"+bWG2G!  
American Express Bank Limited 美国运通银行 [}snKogp  
American Stock Exchange 美国证券交易所 Xy{\>}i]N  
amortization 摊销 lp`raNNo  
amount due from banks 存放银行同业的款项 n(-1vN  
amount due from banks abroad 存放海外银行同业的款项 C(i1Vx<-  
amount due from holding companies 控股公司欠款 zUg-M  
amount due from local banks 存放本港银行同业的款项 ~9.0:Fm<  
amount due to banks 银行同业的存款 9I0}:J;7  
amount due to banks abroad 海外银行同业的存款 bYT,f.,5{  
amount due to holding companies 控股公司存款 P$E#C:=  
amount due to local banks 本港银行同业的存款  M1><K:  
amount due to outport banks 外埠银行同业的存款 jOs&E^">&B  
amount for note issue 发行纸币的款额 mSSDV0Pfn  
amount of bond 担保契据的款额 `usX(snY  
amount of consideration 代价款额 s{v!jZ  
amount of contribution 供款数额 I_"1.  
amount of indebtedness 负债款额 JTuU}nm+  
amount of principal of the loan 贷款本金额 #Z8= z*4  
amount of rates chargeable 应征差饷数额 W 79wz\a  
amount of share capital 股本额 3D3/\E#'o  
amount of sums assured 承保款额 U8_<?H
d  
amount of variation 变动幅度 )l}Gwd]h  
amount of vote 拨款数额 5c?1JH62o8  
amount payable 应付款额 >3R)&N  
amount receivable 应收款额 5[Sa7Mk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u~Zx9>f  
analysis 分析 a6AD`| U8  
ancillary risk 附属风险 p<#WueR[  
annual account 周年帐目；周年帐目报表；年度决算；年结 W0GDn  
annual accounting date 年结日期 X-$~j+YC  
annual allowance 每年免税额；年积金；年度津贴；年津 3ifQKKcR{  
annual balance 年度余额 &)?ECj0`  
annual disposable income 每年可动用收入 <=;#I_E#E  
annual estimates 周年预算 HyKvDJ 3_  
annual fee 年费 |l)z^V!  
annual general meeting 周年大会 >BU"C+a8g  
annual growth rate 年增率；每年增长率 QkJAjmB  
annual long-term supplement 长期个案每年补助金 Opc, {,z6  
annual pensionable emolument 可供计算退休金的年薪 ,tt]C~\u  
annual report 年报 Wr.G9zq.+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eH.~c3o  
annual return 周年报表；周年申报表；每年报税表格 R"NR-iU  
Annual Return Rules 《周年报表规则》 E! '|FJ  
annual review of consumer prices 每年消费物价回顾 R pUq#Y:a  
annual roll-forward basis 逐年延展方式 JQCQpn/  
annual salary 年薪 `9IG/ /  
annual statement 年度报表；年度决算表 ^
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Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9$)I=Rpk=  
annuitant 年金受益人 15NeC7GAh  
annuity 年金 N#(p_7M  
annuity contract 年金合约 V^9c:!aI  
annuity on human life 人寿年金 E1)7gio  
antecedent debt 先前的债项 X6lkz*M.  
ante-dated cheque 倒填日期支票 ~ ;CnwG
  
anticipated expenditure 预期开支 '6Lw<#It  
anticipated net profit 预期纯利 .xnJT2uu'  
anticipated revenue 预期收入 ^E c);Z  
anti-inflation measure 反通货膨胀措施 M^f+R'Q3  
anti-inflationary stance 反通货膨胀立场 E0 ~\ A;  
apparent deficit 表面赤字 hfUN~89;  
apparent financial solvency 表面偿债能力 mQ# 0c_  
apparent partner 表面合伙人 _ISIq3A?  
application for personal assessment 个人入息课税申请书 7f!"vhCXM;  
application of fund 资金应用 v<+5B5"1  
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 Npq_1L  
appointed actuary 委任精算师 W dM?{; #  
appointed auditor 委任核数师；委任审计师 /_yJ;l/K  
appointed trustee 委任的受托人 K"lZwU\:On  
appointer 委任人 NGsG4y^g?z  
apportioned pro rata 按比例分摊 7OF6;@<  
apportionment 分配；分摊 ces|HPBa&6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lOk'stLNa&  
apportionment formula 分摊方程式 qX,TX 3  
apportionment of estate duty 遗产税的分摊 8RGU^&  
appraisal 估价；评估 ^*!Tq&Dst|  
appreciable growth 可观增长 ;8!L*uMI  
appreciable impact 显着影响 r$7zk<01  
appreciable increase 可观增长 [FhFeW>  
appreciation 增值；升值 i@Vi.oc4[  
appreciation against other currencies 相对其他货币升值 ,OGXH2!h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '3h"Ol{b  
appreciation tax 增值税 <d&9`e1Hc  
appropriation 拨款；拨用；拨付 Jat|n97$  
appropriation account 拨款帐目 {,kA'Px)  
Appropriation Bill 拨款法案 &x= PAu  
appropriation-in-aid system 补助拨款办法 o*\Fj}l-  
approved assets 核准资产 .(D,CGtYb  
approved basket stock 认可一篮子证券 ?H7YmN  
approved budget 核准预算 G a1B&@T  
approved charitable donation 认可慈善捐款 ZT;8Wvo  
approved charitable institution 认可慈善机构 H_ecb;|mP  
approved currency 核准货币；认可货币 jv<C#0E^  
approved estimates 核准预算 6;JlA})  
approved estimates of expenditure 核准开支预算 aaa6R|>0  
approved overseas insurer 核准海外保险人 v'fX'/  
approved overseas trust company 核准海外信托公司 Pl2ZA)[g  
approved pooled investment fund 核准汇集投资基金 m+Um^:\jX  
approved provident fund scheme 认可公积金计划 }iOFB&)w  
approved provision 核准拨款 y5oC|v7  
approved redeemable share 核准可赎回股份 bUcq LV  
approved regional stock 认可地区性证券 |3ob1/)p0  
approved retirement scheme 认可退休金计划 vh29mzum  
approved subordinated loan 核准附属贷款 y9/x:n&]  
arbitrage 套戥；套汇；套利 AEUXdMo  
arbitrageur 套戥者；套汇者 Hi V
7  
arbitrary amount 临时款项 fWutB5 ?P  
arrangement 措施；安排；协定 GxFmw:  
arrears 欠款 @d/Wa=K  
arrears of pay 欠付薪酬 Qj:`[#3?2  
arrears of revenue 逾期未收税款；逾期未收的帐项  ,m"0Bu2  
articles of association 组织章程；组织细则；组织章程细则 #KFpT__F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &@dMIJK"(  
ascertainment of profit 确定利润 ,)u7PMs  
"Asia Clear" “亚洲结算系统”