[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 ofJ@\xS  
allotment notice 股份配售通知；配股通知 \;]~K6=  
allotment of shares 股份分配 IaB A2  
allowable 可获宽免；免税的 B^ h!F8DC  
allowable business loss 可扣除的营业亏损 /D12N'VaE  
allowable expenses 可扣税的支出 " 1Bn/Q  
allowance 免税额；津贴；备抵；准备金 btOC\bUMfD  
allowance for debts 债项的免税额 ?^5x d1>E  
allowance for depreciation by wear and tear 耗损折旧免税额 01J.XfCd6  
allowance for funeral expenses 殡殓费的免税额 uAP|ASH9T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q["}U7j  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^t"\PpmK<d  
allowance to debtor 给债务人的津贴 $d'Gh2IGA  
alteration of capital 资本更改 XX =A1#H  
alternate trustee 候补受托人 .3[YOM7h  
amalgamation 合并  `k+k&t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^>>
Naid  
ambit of charges 征税范围；收费范围 w*?JW
 
amended valuation 经修订的估值 +Fk.B@KT,  
American Commodities Exchange 美国商品交易所 (Q@+W|~  
American Express Bank Limited 美国运通银行 W\"cp[b  
American Stock Exchange 美国证券交易所 7Y-GbG.'  
amortization 摊销 Ky+TgR  
amount due from banks 存放银行同业的款项 +XsY*$O  
amount due from banks abroad 存放海外银行同业的款项 Ut<_D8Tzx  
amount due from holding companies 控股公司欠款  j%lW+[%  
amount due from local banks 存放本港银行同业的款项 iVD9MHT4  
amount due to banks 银行同业的存款 qhogcAvE  
amount due to banks abroad 海外银行同业的存款 ?D#Vha  
amount due to holding companies 控股公司存款 _M?: N:e  
amount due to local banks 本港银行同业的存款 T"$"`A"  
amount due to outport banks 外埠银行同业的存款 Fw|5A"9'a'  
amount for note issue 发行纸币的款额 )|:|.`H  
amount of bond 担保契据的款额 W6Hiqu+  
amount of consideration 代价款额 MSA*XDnN  
amount of contribution 供款数额 KjLj  
amount of indebtedness 负债款额 f@ySTz;u  
amount of principal of the loan 贷款本金额 "*UHit;"+{  
amount of rates chargeable 应征差饷数额 ^OUkFH;dG?  
amount of share capital 股本额 #JVcl $0 Y  
amount of sums assured 承保款额 _vad>-=D*U  
amount of variation 变动幅度 SQ@@79A  
amount of vote 拨款数额 B!,})F$x  
amount payable 应付款额 bygwoZ<E  
amount receivable 应收款额 @r#> -p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ydpsPU?wj5  
analysis 分析 }hGbF"clqg  
ancillary risk 附属风险 bH&[O`vf  
annual account 周年帐目；周年帐目报表；年度决算；年结 zITXEorF!J  
annual accounting date 年结日期 _c[t.\-`]  
annual allowance 每年免税额；年积金；年度津贴；年津 uvT]MgT
  
annual balance 年度余额 K]RkKMT,  
annual disposable income 每年可动用收入 L./
UgeZ  
annual estimates 周年预算 |XeuqZa  
annual fee 年费 F
d2zvi  
annual general meeting 周年大会 7[Y<5T]  
annual growth rate 年增率；每年增长率 .*8.{n5  
annual long-term supplement 长期个案每年补助金 ,#<"VU2bC  
annual pensionable emolument 可供计算退休金的年薪 *F=wMWa  
annual report 年报 zF{5!b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {W@Y4Qqq  
annual return 周年报表；周年申报表；每年报税表格 &DgIykqN  
Annual Return Rules 《周年报表规则》  pCv=rK@  
annual review of consumer prices 每年消费物价回顾 $AoN,B>  
annual roll-forward basis 逐年延展方式 B;^7Yu0,  
annual salary 年薪 m|'TPy  
annual statement 年度报表；年度决算表 "}EydG"=  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o#G7gzw)  
annuitant 年金受益人 R:11w#m7w  
annuity 年金 ndN8eh:OR  
annuity contract 年金合约 ^/
c&Ud  
annuity on human life 人寿年金 dw'%1g.113  
antecedent debt 先前的债项 'H+pwp"M@  
ante-dated cheque 倒填日期支票  F`f#gpQ  
anticipated expenditure 预期开支 ]U]{5AA6  
anticipated net profit 预期纯利 }nuhLt1  
anticipated revenue 预期收入 R:=i/P/  
anti-inflation measure 反通货膨胀措施 HdLVXaD/  
anti-inflationary stance 反通货膨胀立场 &AC-?R|Dp  
apparent deficit 表面赤字 W*gu*H^s~  
apparent financial solvency 表面偿债能力 jh9^5"vQ  
apparent partner 表面合伙人 IS"UBJ6p  
application for personal assessment 个人入息课税申请书 BH\qm (X  
application of fund 资金应用 n ,`!yw  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !qT.D:!@zF  
appointed actuary 委任精算师 HnrT;!C~  
appointed auditor 委任核数师；委任审计师 v]c1|?9p '  
appointed trustee 委任的受托人 tFXG4+$D  
appointer 委任人 0
/;T\9  
apportioned pro rata 按比例分摊 v@[MX- ,8  
apportionment 分配；分摊 aHS.U^2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #}l}1^$  
apportionment formula 分摊方程式 R:zjEhH)  
apportionment of estate duty 遗产税的分摊 !\^c9Pg|v  
appraisal 估价；评估 vuA';,:~  
appreciable growth 可观增长 ,Epg&)wC]  
appreciable impact 显着影响 (',G Ako  
appreciable increase 可观增长 az\;D\\  
appreciation 增值；升值 sJ25<2/  
appreciation against other currencies 相对其他货币升值 (q
*Za  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :43K)O"  
appreciation tax 增值税 h$y1"!N(  
appropriation 拨款；拨用；拨付 DtR-NzjB  
appropriation account 拨款帐目 -
fn["R]  
Appropriation Bill 拨款法案 L9&Z?$6J_p  
appropriation-in-aid system 补助拨款办法 IKH#[jW'IB  
approved assets 核准资产 ~%m-}Sxc  
approved basket stock 认可一篮子证券 yD(0:g#  
approved budget 核准预算 q#F
;GD  
approved charitable donation 认可慈善捐款 ,@8>=rT  
approved charitable institution 认可慈善机构 f?[IwA`  
approved currency 核准货币；认可货币 USfOc  
approved estimates 核准预算 E:L =>}  
approved estimates of expenditure 核准开支预算 :^%My]>T  
approved overseas insurer 核准海外保险人 "EDn;l-Q  
approved overseas trust company 核准海外信托公司 h{VCx#!]  
approved pooled investment fund 核准汇集投资基金 ~"iCx+p r  
approved provident fund scheme 认可公积金计划 w*OZ1|  
approved provision 核准拨款 fo^M`a!va0  
approved redeemable share 核准可赎回股份 ySL 31%  
approved regional stock 认可地区性证券 RV.* _FG  
approved retirement scheme 认可退休金计划 >n{(2bcFs  
approved subordinated loan 核准附属贷款 4L(axjMYU  
arbitrage 套戥；套汇；套利 M8Q-x
-7  
arbitrageur 套戥者；套汇者 Atzp\oO  
arbitrary amount 临时款项 mN!>BqvN  
arrangement 措施；安排；协定 <$K%u?  
arrears 欠款 ;a*
i*{\Rm  
arrears of pay 欠付薪酬 \|L@  
arrears of revenue 逾期未收税款；逾期未收的帐项 !Yz~HO,u+  
articles of association 组织章程；组织细则；组织章程细则 eOE7A'X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?yU|;my  
ascertainment of profit 确定利润 s-J>(|  
"Asia Clear" “亚洲结算系统”