[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 arK_oh0B  
allotment notice 股份配售通知；配股通知 'T=~jA7SkT  
allotment of shares 股份分配 =3~/:8o  
allowable 可获宽免；免税的 =WZqQq{  
allowable business loss 可扣除的营业亏损 Ter:sge7  
allowable expenses 可扣税的支出 zSvgKmNY  
allowance 免税额；津贴；备抵；准备金 '\#EIG  
allowance for debts 债项的免税额 RkEN ,xWE  
allowance for depreciation by wear and tear 耗损折旧免税额  $! @\  
allowance for funeral expenses 殡殓费的免税额 EpJ4`{4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3-n19[zk  
allowance for repairs and outgoings 修葺及支出方面的免税额 1S
Iq[1  
allowance to debtor 给债务人的津贴 LA3<=R]  
alteration of capital 资本更改  _?voU  
alternate trustee 候补受托人 qZEoiNH(Tj  
amalgamation 合并 H5cV5E0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rX7QbAB  
ambit of charges 征税范围；收费范围 _Us*+ 2(4L  
amended valuation 经修订的估值 `.BR=['O  
American Commodities Exchange 美国商品交易所 #s"B-sWE  
American Express Bank Limited 美国运通银行 'Ji+c  
American Stock Exchange 美国证券交易所 4,}GyVJFb`  
amortization 摊销 I-:`cON=G  
amount due from banks 存放银行同业的款项 s44iEh=V(I  
amount due from banks abroad 存放海外银行同业的款项 Z;<ep@gy~  
amount due from holding companies 控股公司欠款 [&VxaJ("3  
amount due from local banks 存放本港银行同业的款项 #)74X%4(  
amount due to banks 银行同业的存款 4;<DJ.XlN=  
amount due to banks abroad 海外银行同业的存款 0=[0|`x  
amount due to holding companies 控股公司存款 ROoE%%8I  
amount due to local banks 本港银行同业的存款 j[DIz@^  
amount due to outport banks 外埠银行同业的存款 g_ M-F  
amount for note issue 发行纸币的款额 &'O?es|Lb  
amount of bond 担保契据的款额 !<Z{@7oH  
amount of consideration 代价款额 :kp0EiJ  
amount of contribution 供款数额 T
T"3^@  
amount of indebtedness 负债款额 2LhE]O(_"  
amount of principal of the loan 贷款本金额 h)o]TV  
amount of rates chargeable 应征差饷数额 N(R,8GF5G  
amount of share capital 股本额 ay[+2"  
amount of sums assured 承保款额 E^syrEz  
amount of variation 变动幅度 A?S
m-#n{  
amount of vote 拨款数额 qJMp1DC  
amount payable 应付款额 +"=~o5k3Q  
amount receivable 应收款额 OK\]*r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E& ]_U$  
analysis 分析 ngq
UH  
ancillary risk 附属风险
s5.k|!K  
annual account 周年帐目；周年帐目报表；年度决算；年结 y''V"Be
  
annual accounting date 年结日期 zjWyGt(Q  
annual allowance 每年免税额；年积金；年度津贴；年津 EG1x  
annual balance 年度余额 *2:Yf7rvI+  
annual disposable income 每年可动用收入 }2xb&6g~o  
annual estimates 周年预算 Ja=N@&Z#  
annual fee 年费 Vx(;|/:  
annual general meeting 周年大会 "0Y&~q[=  
annual growth rate 年增率；每年增长率 0C7"3l  
annual long-term supplement 长期个案每年补助金 QQ|9>QP  
annual pensionable emolument 可供计算退休金的年薪 Q2R>lzB  
annual report 年报 s.ey!ew  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [r~~=b7*[  
annual return 周年报表；周年申报表；每年报税表格 -9i+@% {/  
Annual Return Rules 《周年报表规则》 | &\^n2`>  
annual review of consumer prices 每年消费物价回顾 lMPbLF%_  
annual roll-forward basis 逐年延展方式 L%4tw5*N  
annual salary 年薪 3?6Ber y=  
annual statement 年度报表；年度决算表 /^WE@r[:  
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  m"1 ?  
annuitant 年金受益人 L/%xbm~  
annuity 年金 E<P*QZ-C3  
annuity contract 年金合约 2f /bEpi  
annuity on human life 人寿年金 /iTH0@Kw;  
antecedent debt 先前的债项 kfIbgya  
ante-dated cheque 倒填日期支票 !-@SS>  
anticipated expenditure 预期开支 C(ZcR_+r$,  
anticipated net profit 预期纯利 -kt1t@O  
anticipated revenue 预期收入 *+# k{D,  
anti-inflation measure 反通货膨胀措施 sd7Y6?_C  
anti-inflationary stance 反通货膨胀立场 !DCVoc]pV  
apparent deficit 表面赤字 ec,z6v^9  
apparent financial solvency 表面偿债能力 \>_eEZ5  
apparent partner 表面合伙人 96k(XLR  
application for personal assessment 个人入息课税申请书 ROcY'-  
application of fund 资金应用 +# A|Zp<  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <:H  
appointed actuary 委任精算师 1Z=;Uy\  
appointed auditor 委任核数师；委任审计师 i,^>uf  
appointed trustee 委任的受托人 I-j(e)P(o_  
appointer 委任人 4t"*)xy  
apportioned pro rata 按比例分摊 t/
_\U=i$  
apportionment 分配；分摊 R#rh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `\6+z  
apportionment formula 分摊方程式 (gv=P>:  
apportionment of estate duty 遗产税的分摊 * N2#{eF&]  
appraisal 估价；评估 nau~i1  
appreciable growth 可观增长 w?*'vF_2:#  
appreciable impact 显着影响 $v2S;UB v*  
appreciable increase 可观增长 GA}hp%  
appreciation 增值；升值 1ZGQhjcx  
appreciation against other currencies 相对其他货币升值 jTGS6{E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lU
>)
n  
appreciation tax 增值税 0EF,uRb  
appropriation 拨款；拨用；拨付 `K@5_db\  
appropriation account 拨款帐目 -sruxF  
Appropriation Bill 拨款法案 j58Dki->.  
appropriation-in-aid system 补助拨款办法 6tCV{pgm  
approved assets 核准资产 F='jmiVJ  
approved basket stock 认可一篮子证券 vU
A)#z<  
approved budget 核准预算 Rq~ >h99M  
approved charitable donation 认可慈善捐款 ql8:s>1T  
approved charitable institution 认可慈善机构 pp:+SoyN  
approved currency 核准货币；认可货币 pSAXp#g  
approved estimates 核准预算 Ua:EI!`  
approved estimates of expenditure 核准开支预算 P)H%dJ^l  
approved overseas insurer 核准海外保险人 Pa.!:N-  
approved overseas trust company 核准海外信托公司 -{<%Wt9  
approved pooled investment fund 核准汇集投资基金 FUH1Z+9  
approved provident fund scheme 认可公积金计划 @.5Ybgn  
approved provision 核准拨款 +V) (,f1  
approved redeemable share 核准可赎回股份 4M:oa#gh@  
approved regional stock 认可地区性证券 K@fxCj*}  
approved retirement scheme 认可退休金计划 xW09k6   
approved subordinated loan 核准附属贷款 E>ev/6ox  
arbitrage 套戥；套汇；套利 * T-XslI  
arbitrageur 套戥者；套汇者 &O'yhAP] j  
arbitrary amount 临时款项 7fVVU+y  
arrangement 措施；安排；协定 X:dj5v  
arrears 欠款 [)a,rrhj  
arrears of pay 欠付薪酬 B<oi,S  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]6nF>C-C  
articles of association 组织章程；组织细则；组织章程细则 =gj]R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [fb-G5x  
ascertainment of profit 确定利润 :9)>!+|'  
"Asia Clear" “亚洲结算系统”