[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 m+!T $$W  
allotment notice 股份配售通知；配股通知 $p;<1+!  
allotment of shares 股份分配 '#eY4d<i]n  
allowable 可获宽免；免税的 YQ-!>3/)-  
allowable business loss 可扣除的营业亏损 u mo<9Y  
allowable expenses 可扣税的支出 2 ":W^P  
allowance 免税额；津贴；备抵；准备金 CqVeR';2  
allowance for debts 债项的免税额 C K=
TD`$w  
allowance for depreciation by wear and tear 耗损折旧免税额 oniVC',  
allowance for funeral expenses 殡殓费的免税额 b4?]/Uy+/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,j!%,!n o  
allowance for repairs and outgoings 修葺及支出方面的免税额 4 \Ig<C9  
allowance to debtor 给债务人的津贴 MBn ZO  
alteration of capital 资本更改 Kt5k_9
 
alternate trustee 候补受托人 ^B?brH}  
amalgamation 合并 <p5?yF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P _x(`H  
ambit of charges 征税范围；收费范围 %y|L'C,ge"  
amended valuation 经修订的估值  -]. a0  
American Commodities Exchange 美国商品交易所 Y a/+|mv  
American Express Bank Limited 美国运通银行 "$krK7Z  
American Stock Exchange 美国证券交易所 MU>6s`6O  
amortization 摊销 `UD
,ne  
amount due from banks 存放银行同业的款项 vq` M]1]FO  
amount due from banks abroad 存放海外银行同业的款项 ia#8 ^z  
amount due from holding companies 控股公司欠款 e.VQ!)>  
amount due from local banks 存放本港银行同业的款项 U C@Jsj~f  
amount due to banks 银行同业的存款 }bZb8hiG  
amount due to banks abroad 海外银行同业的存款 s+<`iH9Hm  
amount due to holding companies 控股公司存款 #V$h?`qhwr  
amount due to local banks 本港银行同业的存款 q@&6&cd  
amount due to outport banks 外埠银行同业的存款 Dq[Z0"8  
amount for note issue 发行纸币的款额 .%G>z"Xx  
amount of bond 担保契据的款额 wx*03(|j;  
amount of consideration 代价款额
7CwQmVe+  
amount of contribution 供款数额 6Z#$(oC  
amount of indebtedness 负债款额 %7hf6Xo=  
amount of principal of the loan 贷款本金额 =/e
$Rp  
amount of rates chargeable 应征差饷数额 N;` jz(r  
amount of share capital 股本额 7h#*djef  
amount of sums assured 承保款额 ~J![Nx/  
amount of variation 变动幅度 g#%Egb1  
amount of vote 拨款数额 @j<Q2z^  
amount payable 应付款额 cd._q2  
amount receivable 应收款额 z'01V8e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
z 4qEC  
analysis 分析 hw({>cH\  
ancillary risk 附属风险 1c|{<dFm  
annual account 周年帐目；周年帐目报表；年度决算；年结 }eAV8LU  
annual accounting date 年结日期 ,4HZ-|EOZ  
annual allowance 每年免税额；年积金；年度津贴；年津 lO
y1vw'  
annual balance 年度余额 s4`,
Z*H  
annual disposable income 每年可动用收入 5p]V/<r  
annual estimates 周年预算 tx7B?/5D  
annual fee 年费 ]^53Qbrv  
annual general meeting 周年大会 l T#WM]  
annual growth rate 年增率；每年增长率 VDFs
.;:s  
annual long-term supplement 长期个案每年补助金 v^dQ%+}7>  
annual pensionable emolument 可供计算退休金的年薪 @TJ2 |_s6]  
annual report 年报 j6WDh}#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kgHZaQnD  
annual return 周年报表；周年申报表；每年报税表格 s`en8%  
Annual Return Rules 《周年报表规则》 muMd
9\p  
annual review of consumer prices 每年消费物价回顾 O>"T*   
annual roll-forward basis 逐年延展方式 cD t|v~  
annual salary 年薪 3b?8<*  
annual statement 年度报表；年度决算表 ?vP6~$*B  
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 WD@v<Wx)  
annuitant 年金受益人 SUDvKP  
annuity 年金 M%Zh{  
annuity contract 年金合约 E[Q2ZqhgbP  
annuity on human life 人寿年金 NG8F'=<  
antecedent debt 先前的债项 @E4ya$A)F  
ante-dated cheque 倒填日期支票 7J1f$5$m5  
anticipated expenditure 预期开支 .@0@Y  
anticipated net profit 预期纯利 ${e5Ka  
anticipated revenue 预期收入 !0_/=mA^  
anti-inflation measure 反通货膨胀措施 NJCSo(O  
anti-inflationary stance 反通货膨胀立场 >d(:XP6J  
apparent deficit 表面赤字 PqMu2 e  
apparent financial solvency 表面偿债能力 /r8sL)D+  
apparent partner 表面合伙人 E/<n"'0ek  
application for personal assessment 个人入息课税申请书 NiY T%K%  
application of fund 资金应用 PJT$9f~3;.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^CK D[s  
appointed actuary 委任精算师 jx} 7/  
appointed auditor 委任核数师；委任审计师 ^Y%<$I
FG  
appointed trustee 委任的受托人 ~ike&k{  
appointer 委任人 pfR~?jYzm  
apportioned pro rata 按比例分摊 DzIV5FG  
apportionment 分配；分摊 t&i4kS^y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vVZ+u4y  
apportionment formula 分摊方程式 5me#/NqLHY  
apportionment of estate duty 遗产税的分摊 }`aT=_B  
appraisal 估价；评估 {e5-  
appreciable growth 可观增长 N cp   
appreciable impact 显着影响 G8WPXj(  
appreciable increase 可观增长 NHcA6y$Cz  
appreciation 增值；升值 KGGnypx`  
appreciation against other currencies 相对其他货币升值 SmAii}-jf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kjDmwa+91T  
appreciation tax 增值税 shEAr*u  
appropriation 拨款；拨用；拨付 caxO xRo\  
appropriation account 拨款帐目 6n|][
! f  
Appropriation Bill 拨款法案 .7M.bpmqE  
appropriation-in-aid system 补助拨款办法 dsOt(yNo  
approved assets 核准资产 $Wjx$fD  
approved basket stock 认可一篮子证券 Y6T{/ !  
approved budget 核准预算 BSL+Gjj~}  
approved charitable donation 认可慈善捐款 h j\A-Yf  
approved charitable institution 认可慈善机构 [{>3"XJ'  
approved currency 核准货币；认可货币 F2{SC?U  
approved estimates 核准预算 uqD|j:~ =k  
approved estimates of expenditure 核准开支预算 SW5n?Qj3-  
approved overseas insurer 核准海外保险人 sm{/S*3  
approved overseas trust company 核准海外信托公司 $1Fn
jL5u  
approved pooled investment fund 核准汇集投资基金
4,f`C0>"  
approved provident fund scheme 认可公积金计划 w}s5=>QG%  
approved provision 核准拨款 7{]L{j-  
approved redeemable share 核准可赎回股份 q8uq%wf  
approved regional stock 认可地区性证券 NZO86y
/  
approved retirement scheme 认可退休金计划 [E+J=L.l  
approved subordinated loan 核准附属贷款 #guK&?Fye  
arbitrage 套戥；套汇；套利 <m

0=bm{j  
arbitrageur 套戥者；套汇者 ; K,5qs  
arbitrary amount 临时款项 FAdTp.   
arrangement 措施；安排；协定 M& )yr^  
arrears 欠款 ,L MN@G  
arrears of pay 欠付薪酬 $$SJLV
  
arrears of revenue 逾期未收税款；逾期未收的帐项 omznSL  
articles of association 组织章程；组织细则；组织章程细则 _pzYmQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *^RoI  
ascertainment of profit 确定利润 KdD~;Ap$  
"Asia Clear" “亚洲结算系统”