[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 ye9GBAj /  
allotment notice 股份配售通知；配股通知 R6od{#5H$  
allotment of shares 股份分配 q+9->D(6  
allowable 可获宽免；免税的 ]tN)HRk1  
allowable business loss 可扣除的营业亏损 QK[^G6TI  
allowable expenses 可扣税的支出 ^tGAJ_b79  
allowance 免税额；津贴；备抵；准备金 5L[imOM0  
allowance for debts 债项的免税额 eyJWFJh  
allowance for depreciation by wear and tear 耗损折旧免税额 z$R&u=J  
allowance for funeral expenses 殡殓费的免税额 ][jwy-Uy;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&)tiO>B^6  
allowance for repairs and outgoings 修葺及支出方面的免税额 bE.<v F&  
allowance to debtor 给债务人的津贴 %W\NYSm  
alteration of capital 资本更改 \-pwA j?  
alternate trustee 候补受托人 e'A_4;~@s  
amalgamation 合并 :?\29j#*V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |ugdl|f  
ambit of charges 征税范围；收费范围 :rQDA=Ps  
amended valuation 经修订的估值 Si]?4:E7=  
American Commodities Exchange 美国商品交易所 t3Gy *B  
American Express Bank Limited 美国运通银行 ) hs&?:)  
American Stock Exchange 美国证券交易所 LYECX  
amortization 摊销 A;Y~Hu4KPZ  
amount due from banks 存放银行同业的款项 Gg9s.]W  
amount due from banks abroad 存放海外银行同业的款项 A{T9-f@X  
amount due from holding companies 控股公司欠款 @I?,!3`jS  
amount due from local banks 存放本港银行同业的款项 pI-Qq%Nwt  
amount due to banks 银行同业的存款 N^$q;%
 
amount due to banks abroad 海外银行同业的存款 t2)uJN`a$X  
amount due to holding companies 控股公司存款 klnNBo!  
amount due to local banks 本港银行同业的存款 @2hhBW  
amount due to outport banks 外埠银行同业的存款 f&4+-w.:V|  
amount for note issue 发行纸币的款额 z2YYxJc&w  
amount of bond 担保契据的款额 GqL&hbpi  
amount of consideration 代价款额 LF!KP  
amount of contribution 供款数额 S/)),~`4  
amount of indebtedness 负债款额 -LR
x}Mb9  
amount of principal of the loan 贷款本金额 Z,2?T
T|p  
amount of rates chargeable 应征差饷数额 [-VH%OM  
amount of share capital 股本额 l+F29_o#  
amount of sums assured 承保款额 -%M
Xt  
amount of variation 变动幅度 Kt*
fQ `9  
amount of vote 拨款数额 :?zq!  
amount payable 应付款额 J{dO0!7y  
amount receivable 应收款额 ]sb?lAxh{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Nmz5:Rq  
analysis 分析 S?JCi=  
ancillary risk 附属风险 hzr, %r  
annual account 周年帐目；周年帐目报表；年度决算；年结 }Y.YJXum  
annual accounting date 年结日期 "=s}xAM|A  
annual allowance 每年免税额；年积金；年度津贴；年津 [k\VUg:P  
annual balance 年度余额 KJoa^e;~  
annual disposable income 每年可动用收入 ,\"x#Cc f  
annual estimates 周年预算 i=#\`"/  
annual fee 年费 #BP0MY&  
annual general meeting 周年大会 C;HEvq7  
annual growth rate 年增率；每年增长率 L;")C,CwQ  
annual long-term supplement 长期个案每年补助金 1q!k#Cliu  
annual pensionable emolument 可供计算退休金的年薪 I2CI9,0  
annual report 年报 2QbKh)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '6qH@r4Z<  
annual return 周年报表；周年申报表；每年报税表格 mvT/sC7I  
Annual Return Rules 《周年报表规则》 oCOv 6(  
annual review of consumer prices 每年消费物价回顾 k8}fKVU;  
annual roll-forward basis 逐年延展方式 L]z8'n,  
annual salary 年薪 @-S7)h>~  
annual statement 年度报表；年度决算表 .jqil0#)Y"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )J@[8 x`  
annuitant 年金受益人 cI8\d 4/py  
annuity 年金 VdM Ksx`r  
annuity contract 年金合约 ]lfufjj  
annuity on human life 人寿年金 )?SF
IQ=  
antecedent debt 先前的债项 ) 6QJZ$  
ante-dated cheque 倒填日期支票 A]0R?N9wb_  
anticipated expenditure 预期开支 N7"cMAs\G  
anticipated net profit 预期纯利 >x6\A7  
anticipated revenue 预期收入 3Y)z{o>P  
anti-inflation measure 反通货膨胀措施 VO:  
anti-inflationary stance 反通货膨胀立场 GOdWc9Ta!  
apparent deficit 表面赤字 <`SA>P  
apparent financial solvency 表面偿债能力 1VFCK&  
apparent partner 表面合伙人 }|Q \@3&  
application for personal assessment 个人入息课税申请书 ?SYmsaSr5  
application of fund 资金应用 U~yPQ8jD  
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 x'}zNEXI  
appointed actuary 委任精算师 (G+)v[f  
appointed auditor 委任核数师；委任审计师 WP\kg\o  
appointed trustee 委任的受托人 E.m2- P;4  
appointer 委任人  -V2`[k  
apportioned pro rata 按比例分摊 Hfj.8$   
apportionment 分配；分摊 "})OLa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _X?_|!;J  
apportionment formula 分摊方程式 J3aom,$o  
apportionment of estate duty 遗产税的分摊 <Ffru?o4
j  
appraisal 估价；评估 x4kQG e(  
appreciable growth 可观增长 )UU`uzU;u  
appreciable impact 显着影响 <Sd
ef^  
appreciable increase 可观增长 r\fkx>  
appreciation 增值；升值 qm_ r~j  
appreciation against other currencies 相对其他货币升值 ux^rF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~u0<c:C^  
appreciation tax 增值税 \anOOn@  
appropriation 拨款；拨用；拨付 cCiDe`T\F  
appropriation account 拨款帐目 F#9^RA)9  
Appropriation Bill 拨款法案 ^"lEa-g&  
appropriation-in-aid system 补助拨款办法 =[aiW |Y  
approved assets 核准资产 %?V~7tHm>  
approved basket stock 认可一篮子证券 )Dhx6xM[a  
approved budget 核准预算 Qo3Enwap=  
approved charitable donation 认可慈善捐款 9f& !Uw_W  
approved charitable institution 认可慈善机构 |AExaO"jk  
approved currency 核准货币；认可货币 #G(ivRo  
approved estimates 核准预算 R!"`Po  
approved estimates of expenditure 核准开支预算 R>Ox(MG  
approved overseas insurer 核准海外保险人 !}x-o`a5  
approved overseas trust company 核准海外信托公司 FU*q9s`  
approved pooled investment fund 核准汇集投资基金 ^u x' -/  
approved provident fund scheme 认可公积金计划 *7*cWO=  
approved provision 核准拨款 %b_0l<+  
approved redeemable share 核准可赎回股份 ;=P!fvHk  
approved regional stock 认可地区性证券 R9-mq;u+  
approved retirement scheme 认可退休金计划 "-:g.x*d  
approved subordinated loan 核准附属贷款 O`_, _  
arbitrage 套戥；套汇；套利 MR4k#{:w  
arbitrageur 套戥者；套汇者 k&[6Ld0~56  
arbitrary amount 临时款项 EUrIh2.Z  
arrangement 措施；安排；协定 mc
Q A'  
arrears 欠款 |DsT $~D  
arrears of pay 欠付薪酬 Xep2)3k>  
arrears of revenue 逾期未收税款；逾期未收的帐项 eFy {VpO+  
articles of association 组织章程；组织细则；组织章程细则 ^u90N>Dvq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fku<|1}&y  
ascertainment of profit 确定利润 NyC&j`d  
"Asia Clear" “亚洲结算系统”