[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 g69^D  
allotment notice 股份配售通知；配股通知 ^ucmScl  
allotment of shares 股份分配 |4J ;s7us  
allowable 可获宽免；免税的 
{<~oa+"  
allowable business loss 可扣除的营业亏损 pf\ Ybbs  
allowable expenses 可扣税的支出 PJ-EQ6W  
allowance 免税额；津贴；备抵；准备金  T\(w}  
allowance for debts 债项的免税额 XYi-o][Mf  
allowance for depreciation by wear and tear 耗损折旧免税额 B#>7;xy>  
allowance for funeral expenses 殡殓费的免税额 AG3iKk??T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xnuu#@f  
allowance for repairs and outgoings 修葺及支出方面的免税额 (;9-8Y&_d  
allowance to debtor 给债务人的津贴 LFzL{rny!U  
alteration of capital 资本更改 4jOq.j  
alternate trustee 候补受托人 M+7&kt0;  
amalgamation 合并 I`$"6 Xy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kqebU!0-  
ambit of charges 征税范围；收费范围 <|!?V"`3  
amended valuation 经修订的估值 G`/5=  
American Commodities Exchange 美国商品交易所 +f} u.T_#  
American Express Bank Limited 美国运通银行 #2/2Xv  
American Stock Exchange 美国证券交易所 FZt a  
amortization 摊销 w$XqxI/&  
amount due from banks 存放银行同业的款项 { ]*#WU  
amount due from banks abroad 存放海外银行同业的款项  {"RUiL^  
amount due from holding companies 控股公司欠款 n=z=%T6  
amount due from local banks 存放本港银行同业的款项 AYVkJq?  
amount due to banks 银行同业的存款 yDuMn<=3  
amount due to banks abroad 海外银行同业的存款 AHo4% 5  
amount due to holding companies 控股公司存款 9JDdOjqo  
amount due to local banks 本港银行同业的存款 4Y2!q$}I+  
amount due to outport banks 外埠银行同业的存款 agbG)t0  
amount for note issue 发行纸币的款额 g< F7UA  
amount of bond 担保契据的款额 8_ d>=*(  
amount of consideration 代价款额 U,tl)(!@Q-  
amount of contribution 供款数额 ]O^C'GzZ  
amount of indebtedness 负债款额 T3_3k.,|  
amount of principal of the loan 贷款本金额 8\N`2mPt  
amount of rates chargeable 应征差饷数额 fEWXC|"  
amount of share capital 股本额 ul-A'  
amount of sums assured 承保款额 m0}1P]dc  
amount of variation 变动幅度 ;kX:k~,]}>  
amount of vote 拨款数额 !_No\O  
amount payable 应付款额 xJ);P.  
amount receivable 应收款额 l_ES$%d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .|VWYN   
analysis 分析 ;8~tt
I  
ancillary risk 附属风险 hhM?I$t:  
annual account 周年帐目；周年帐目报表；年度决算；年结 z#( `H6n:  
annual accounting date 年结日期 JZUf-0q  
annual allowance 每年免税额；年积金；年度津贴；年津 \#hp,XV>  
annual balance 年度余额 Xi:y35q  
annual disposable income 每年可动用收入 j><8V Qx  
annual estimates 周年预算 4Odf6v,*@  
annual fee 年费 @ptE&
m  
annual general meeting 周年大会 (6Y.|u]bq  
annual growth rate 年增率；每年增长率 ?BEO(;'  
annual long-term supplement 长期个案每年补助金 "!AbH<M;@  
annual pensionable emolument 可供计算退休金的年薪 'QP~uK  
annual report 年报 )HL[_WfY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >!gW]{  
annual return 周年报表；周年申报表；每年报税表格 ;bMmJ>[l-  
Annual Return Rules 《周年报表规则》 ?
xT ^9  
annual review of consumer prices 每年消费物价回顾 zz7#gU  
annual roll-forward basis 逐年延展方式 /SvB w>gQ  
annual salary 年薪 (QFu``ae+  
annual statement 年度报表；年度决算表 ImG7E w  
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 79bt%P  
annuitant 年金受益人 p%]ZG,  
annuity 年金 Rnd.<jz+Y  
annuity contract 年金合约 &~ .n}h&  
annuity on human life 人寿年金 6a%dq"5 +  
antecedent debt 先前的债项 t*Xo@ KA  
ante-dated cheque 倒填日期支票 )Bb:?!EuEH  
anticipated expenditure 预期开支 ;+Mee^E>!  
anticipated net profit 预期纯利 :W6R]y  
anticipated revenue 预期收入 HC $rC"f  
anti-inflation measure 反通货膨胀措施 PX$_." WA  
anti-inflationary stance 反通货膨胀立场
}R\;htmc;  
apparent deficit 表面赤字 C}D\^(nLu.  
apparent financial solvency 表面偿债能力 1oSU>I_i  
apparent partner 表面合伙人 3yXSv1  
application for personal assessment 个人入息课税申请书 4r-CF#o  
application of fund 资金应用 p4sU:  
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 GX@=b6#-  
appointed actuary 委任精算师 ol#4AU`  
appointed auditor 委任核数师；委任审计师 +W}dO#  
appointed trustee 委任的受托人 C U 8s*  
appointer 委任人 9u^yEqG`  
apportioned pro rata 按比例分摊 [Q:C\f]  
apportionment 分配；分摊 S4!}7NOh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vkK8D#K  
apportionment formula 分摊方程式 l(j._j~p  
apportionment of estate duty 遗产税的分摊 c_Fz?R+f?K  
appraisal 估价；评估 EjjW%"C,  
appreciable growth 可观增长 4^uwZ:  
appreciable impact 显着影响 Ae3=o8p  
appreciable increase 可观增长 G{!adBna  
appreciation 增值；升值 f$I$A(0P  
appreciation against other currencies 相对其他货币升值 kWm[Lt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -S
6^D/(;  
appreciation tax 增值税 4Mr)~f rc  
appropriation 拨款；拨用；拨付 8HxtmFqG  
appropriation account 拨款帐目 8v12<ktR`  
Appropriation Bill 拨款法案 MWHzrqCA  
appropriation-in-aid system 补助拨款办法 & Do|
Hw  
approved assets 核准资产 SYaL@54  
approved basket stock 认可一篮子证券 8;+dlWp  
approved budget 核准预算 _Y8RP%  
approved charitable donation 认可慈善捐款 j@778fvM\t  
approved charitable institution 认可慈善机构 Zf*DC~E_  
approved currency 核准货币；认可货币 DMpNmF>  
approved estimates 核准预算 zLS=>iLD{  
approved estimates of expenditure 核准开支预算 sNbCOTow  
approved overseas insurer 核准海外保险人 y-R:-K XH=  
approved overseas trust company 核准海外信托公司 &l;wb.%ijW  
approved pooled investment fund 核准汇集投资基金 ~H\1dCW  
approved provident fund scheme 认可公积金计划 (+w .?l  
approved provision 核准拨款 96P3B}Dk  
approved redeemable share 核准可赎回股份 hutdw>  
approved regional stock 认可地区性证券 yh{Wuz=T  
approved retirement scheme 认可退休金计划 5 cz6\A&  
approved subordinated loan 核准附属贷款 wU(N<9  
arbitrage 套戥；套汇；套利 OtD!@GQ6  
arbitrageur 套戥者；套汇者 @mRda%qR  
arbitrary amount 临时款项 .~Y% AI  
arrangement 措施；安排；协定 :(Uz`k7   
arrears 欠款 E*]%@6tH  
arrears of pay 欠付薪酬 i8 fUzg)  
arrears of revenue 逾期未收税款；逾期未收的帐项 6SVh6o@]  
articles of association 组织章程；组织细则；组织章程细则 oV,lEXz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~9h/{$  
ascertainment of profit 确定利润 yIG*  
"Asia Clear" “亚洲结算系统”