[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 rn3GBWC_C  
allotment notice 股份配售通知；配股通知 dH"wYMNL  
allotment of shares 股份分配 SQ7Ws u>T@  
allowable 可获宽免；免税的 -[A4B)  
allowable business loss 可扣除的营业亏损 qP? V{N  
allowable expenses 可扣税的支出 e]-bB#-A  
allowance 免税额；津贴；备抵；准备金 xgV.<^  
allowance for debts 债项的免税额 =\]5C  
allowance for depreciation by wear and tear 耗损折旧免税额 x*GGO)r  
allowance for funeral expenses 殡殓费的免税额 5.!iVyN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k2 {*WF  
allowance for repairs and outgoings 修葺及支出方面的免税额 O>UG[ZgW  
allowance to debtor 给债务人的津贴 S*,DX~vig  
alteration of capital 资本更改 ';"W0  
alternate trustee 候补受托人 e=$p(  
amalgamation 合并 ?v8.3EE1\o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K(P2
4Z\#  
ambit of charges 征税范围；收费范围 J8Bz|.@Q  
amended valuation 经修订的估值 AwrW!)n}  
American Commodities Exchange 美国商品交易所 <u>l#weG,  
American Express Bank Limited 美国运通银行 e7X#C)  
American Stock Exchange 美国证券交易所 Zd$a}~4~  
amortization 摊销 J`/t;xk  
amount due from banks 存放银行同业的款项 HD^Ou5YB  
amount due from banks abroad 存放海外银行同业的款项 1#LXy%^tO  
amount due from holding companies 控股公司欠款 :u$nH9kwv  
amount due from local banks 存放本港银行同业的款项 k=D_9_  
amount due to banks 银行同业的存款 4cC  
amount due to banks abroad 海外银行同业的存款 TC7&I qT  
amount due to holding companies 控股公司存款 wyF' B  
amount due to local banks 本港银行同业的存款 }pk)\^/w/  
amount due to outport banks 外埠银行同业的存款 n.+%eYM<  
amount for note issue 发行纸币的款额 m~`d<RM/  
amount of bond 担保契据的款额
'%U'%')  
amount of consideration 代价款额 -1'O  
amount of contribution 供款数额 * d%"/l^0  
amount of indebtedness 负债款额 G Y??q8  
amount of principal of the loan 贷款本金额 6lW\-h`NG  
amount of rates chargeable 应征差饷数额 F91uuSSL  
amount of share capital 股本额 @Z9X^Y+u^h  
amount of sums assured 承保款额 B",5"'id  
amount of variation 变动幅度 HLMcOuj  
amount of vote 拨款数额 7wKN  
amount payable 应付款额 OCR`1  
amount receivable 应收款额 (C{l4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -!d'!; ]  
analysis 分析 ZBw]H'sT  
ancillary risk 附属风险 7.V'T=@x3)  
annual account 周年帐目；周年帐目报表；年度决算；年结 P`ZzrN  
annual accounting date 年结日期 ./SDZ:5/  
annual allowance 每年免税额；年积金；年度津贴；年津 p5RnFe
l  
annual balance 年度余额 -*`7Q'}%  
annual disposable income 每年可动用收入 aU&p7y4C@  
annual estimates 周年预算 4yOYw*X  
annual fee 年费 \YXzq<7  
annual general meeting 周年大会 &Pk #v  
annual growth rate 年增率；每年增长率 K&T[F!  
annual long-term supplement 长期个案每年补助金 %H)^k${  
annual pensionable emolument 可供计算退休金的年薪 T!![7Rs  
annual report 年报 !e>+O^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "cJ))v-'  
annual return 周年报表；周年申报表；每年报税表格 >9-$E?Mt  
Annual Return Rules 《周年报表规则》 ky2n%< 0]  
annual review of consumer prices 每年消费物价回顾 ^,W;d
M2  
annual roll-forward basis 逐年延展方式 *uJ0ZO9  
annual salary 年薪 HpbSf1VvAf  
annual statement 年度报表；年度决算表 W4MU^``   
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 AkMP)\Q  
annuitant 年金受益人  kwI[BF  
annuity 年金 Z5x&P_.x[  
annuity contract 年金合约 S($8_u$U  
annuity on human life 人寿年金 Ez()W,6]g  
antecedent debt 先前的债项 .DX  
ante-dated cheque 倒填日期支票 qr$h51C&  
anticipated expenditure 预期开支 244[a] %&;  
anticipated net profit 预期纯利 )P13AfK  
anticipated revenue 预期收入 
xxnvz  
anti-inflation measure 反通货膨胀措施 4F[4H\>'  
anti-inflationary stance 反通货膨胀立场 *'?aXS -'r  
apparent deficit 表面赤字 rdQKzJiX=U  
apparent financial solvency 表面偿债能力 CG[2  
apparent partner 表面合伙人 gc<w nm|  
application for personal assessment 个人入息课税申请书 g:dtfa/]  
application of fund 资金应用 CjRU3 (Q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7~zd % o  
appointed actuary 委任精算师 /)+V(Jlu  
appointed auditor 委任核数师；委任审计师 qdW"g$fW  
appointed trustee 委任的受托人 e4h9rF{Cxn  
appointer 委任人 >O;V[H2[  
apportioned pro rata 按比例分摊 ]R k4"i  
apportionment 分配；分摊 }}?,({T|n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z]~) ->=}  
apportionment formula 分摊方程式 jw 4B^2}  
apportionment of estate duty 遗产税的分摊 a,ff8Qm  
appraisal 估价；评估 *F:)S"3_~e  
appreciable growth 可观增长 T]_]{%z  
appreciable impact 显着影响 -v@LJCK7I  
appreciable increase 可观增长 s(.H"_a  
appreciation 增值；升值 0jJ:WPR  
appreciation against other currencies 相对其他货币升值 W(#u^,$e[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y5fz_ [("  
appreciation tax 增值税 6 2*p*t  
appropriation 拨款；拨用；拨付 >TQNrS^$J  
appropriation account 拨款帐目 5e Lm  
Appropriation Bill 拨款法案 -~_[2u^3  
appropriation-in-aid system 补助拨款办法 k_?Z6RE>  
approved assets 核准资产 f>CJ1;][{  
approved basket stock 认可一篮子证券 <5 )F9.$  
approved budget 核准预算 &7J-m4BI  
approved charitable donation 认可慈善捐款 m7#v2:OD+  
approved charitable institution 认可慈善机构 4 (c{%%  
approved currency 核准货币；认可货币 9$q35e  
approved estimates 核准预算 ]t"X~  
approved estimates of expenditure 核准开支预算 \{EYkk0]  
approved overseas insurer 核准海外保险人 Q"vhl2RX  
approved overseas trust company 核准海外信托公司 |Cm6RH$(  
approved pooled investment fund 核准汇集投资基金 cM_!_8o  
approved provident fund scheme 认可公积金计划 +RBX2$kB  
approved provision 核准拨款 XN&cM,   
approved redeemable share 核准可赎回股份 \1ncr4  
approved regional stock 认可地区性证券 agGgj>DDd  
approved retirement scheme 认可退休金计划 I7 = 4%)A  
approved subordinated loan 核准附属贷款 %,UTFuM`  
arbitrage 套戥；套汇；套利 | !q,J  
arbitrageur 套戥者；套汇者 =91wC  
arbitrary amount 临时款项 _C3O^/<n4V  
arrangement 措施；安排；协定 0FcG;i+  
arrears 欠款 (V x2*Aw]  
arrears of pay 欠付薪酬 oTN:Q"oK7?  
arrears of revenue 逾期未收税款；逾期未收的帐项 k>)Uyw$!  
articles of association 组织章程；组织细则；组织章程细则 yZV Y3<]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dQs>=(|t  
ascertainment of profit 确定利润 (O$il  
"Asia Clear" “亚洲结算系统”