[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 qZ^ PC-  
allotment notice 股份配售通知；配股通知 2pdeJ  
allotment of shares 股份分配 ,5v'hG  
allowable 可获宽免；免税的 86)2\uan  
allowable business loss 可扣除的营业亏损 KV$&qM.  
allowable expenses 可扣税的支出 A]!0Z:{h%  
allowance 免税额；津贴；备抵；准备金 ^+D/59I  
allowance for debts 债项的免税额 4+q,[m-$(  
allowance for depreciation by wear and tear 耗损折旧免税额 E#+2)Q  
allowance for funeral expenses 殡殓费的免税额 $6mShp9(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xH\\#4/  
allowance for repairs and outgoings 修葺及支出方面的免税额 73rme,  
allowance to debtor 给债务人的津贴 12U]=  
alteration of capital 资本更改 4&cQW)  
alternate trustee 候补受托人 pL1ABvBB  
amalgamation 合并 %3qjgyLZ|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nDdY~f.B  
ambit of charges 征税范围；收费范围 je^VJ&ac  
amended valuation 经修订的估值 C zJ-tEO  
American Commodities Exchange 美国商品交易所 ={%'tv`  
American Express Bank Limited 美国运通银行 F2}Fuupb.  
American Stock Exchange 美国证券交易所 ?@4Mt2Z\  
amortization 摊销 :Q DkaA  
amount due from banks 存放银行同业的款项 7FoX)54"  
amount due from banks abroad 存放海外银行同业的款项 ^(^P#EEG  
amount due from holding companies 控股公司欠款 %TQ4ZFD3  
amount due from local banks 存放本港银行同业的款项 + )Qu,%2   
amount due to banks 银行同业的存款 S'34](9n6  
amount due to banks abroad 海外银行同业的存款 `.J)Z=o  
amount due to holding companies 控股公司存款 g7]S  
amount due to local banks 本港银行同业的存款 V\zcv@  
amount due to outport banks 外埠银行同业的存款 K+vD&Z^  
amount for note issue 发行纸币的款额 b5)^g+8)w  
amount of bond 担保契据的款额 >`UqS`YQK  
amount of consideration 代价款额 e2c'Wab  
amount of contribution 供款数额 ]|g2V a~-  
amount of indebtedness 负债款额 9<?w9D.1  
amount of principal of the loan 贷款本金额 'O)v@p "  
amount of rates chargeable 应征差饷数额 S.`y%t.GP  
amount of share capital 股本额 E7/UsUV.  
amount of sums assured 承保款额 h@R n)D  
amount of variation 变动幅度 OU%"dmSDk  
amount of vote 拨款数额 I%r7L  
amount payable 应付款额 5Jo'h]  
amount receivable 应收款额 #).^k-
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DGGySO6=$e  
analysis 分析 2x<BU3  
ancillary risk 附属风险 HDKF>S_S  
annual account 周年帐目；周年帐目报表；年度决算；年结 Jn{)CZ  
annual accounting date 年结日期 Pr} l y  
annual allowance 每年免税额；年积金；年度津贴；年津 ra*|HcLD  
annual balance 年度余额 ~$6`
e:n  
annual disposable income 每年可动用收入 >97YK =  
annual estimates 周年预算 HE+'fQ!R  
annual fee 年费 YaS!YrpI  
annual general meeting 周年大会 tZ[9qms^_  
annual growth rate 年增率；每年增长率 0x~+=GUN  
annual long-term supplement 长期个案每年补助金 [!%5(Ro_  
annual pensionable emolument 可供计算退休金的年薪 @I4HpY
7:  
annual report 年报 1R@G7m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Grej8  
annual return 周年报表；周年申报表；每年报税表格 L;:PeYPL  
Annual Return Rules 《周年报表规则》 Fxa{ 9
'99  
annual review of consumer prices 每年消费物价回顾 RjVUm+<  
annual roll-forward basis 逐年延展方式 1sg:8AA  
annual salary 年薪 @Dsw. @/  
annual statement 年度报表；年度决算表 n>u_>2Ikkj  
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 ltNI+G  
annuitant 年金受益人 ^ulgZ2BQ|  
annuity 年金 Pxf>=kY  
annuity contract 年金合约  t }4  
annuity on human life 人寿年金 OiAuL:D  
antecedent debt 先前的债项 c=tbl|Cq  
ante-dated cheque 倒填日期支票 +Iuu8t  
anticipated expenditure 预期开支 ;v]C8}L^  
anticipated net profit 预期纯利 -sv%A7i  
anticipated revenue 预期收入 <UO[*_,\  
anti-inflation measure 反通货膨胀措施 l7T?Yx j  
anti-inflationary stance 反通货膨胀立场 b& yuy  
apparent deficit 表面赤字 Me z&@{  
apparent financial solvency 表面偿债能力 6P@K]jy& n  
apparent partner 表面合伙人 [gUD +  
application for personal assessment 个人入息课税申请书 Sm {Sq  
application of fund 资金应用 m#WXZr  
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 \1<aBgKi  
appointed actuary 委任精算师 -l}"DP _  
appointed auditor 委任核数师；委任审计师 O+mEE>:w%  
appointed trustee 委任的受托人 ih)\P0wed  
appointer 委任人 x_O:IK.>  
apportioned pro rata 按比例分摊 J1(SL~e],  
apportionment 分配；分摊 <=|^\r !}&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pWE(?d_M{G  
apportionment formula 分摊方程式 d1. @v
;  
apportionment of estate duty 遗产税的分摊 56YqY
u.  
appraisal 估价；评估 S^~"#  
appreciable growth 可观增长 +(x(Ybl#  
appreciable impact 显着影响 S@pdCH, n  
appreciable increase 可观增长 38-kl,Vw  
appreciation 增值；升值 fCu;n%   
appreciation against other currencies 相对其他货币升值 5+{oQs_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?i0u)<H  
appreciation tax 增值税 Heqr1btK  
appropriation 拨款；拨用；拨付 xr.;B`T0\'  
appropriation account 拨款帐目 9E5*%Hu_  
Appropriation Bill 拨款法案 k {{eyC  
appropriation-in-aid system 补助拨款办法 7>zUT0SS  
approved assets 核准资产 x2fqfrr_]  
approved basket stock 认可一篮子证券 s w>B  
approved budget 核准预算 hB<(~L?A]  
approved charitable donation 认可慈善捐款 %Qj$@.*:  
approved charitable institution 认可慈善机构 v" #8^q  
approved currency 核准货币；认可货币 a'HHUii=  
approved estimates 核准预算 ]srL>29_b  
approved estimates of expenditure 核准开支预算 (5`(
H.(  
approved overseas insurer 核准海外保险人 TPx0LDk%(  
approved overseas trust company 核准海外信托公司 jp_)NC/~g  
approved pooled investment fund 核准汇集投资基金 8@;R2]Q  
approved provident fund scheme 认可公积金计划 n=DmdQ}  
approved provision 核准拨款 PY4">~6\i  
approved redeemable share 核准可赎回股份 {7X9P<<L7  
approved regional stock 认可地区性证券 1)}hzA  
approved retirement scheme 认可退休金计划 JI-.SR  
approved subordinated loan 核准附属贷款 7^.g\Kt?  
arbitrage 套戥；套汇；套利 bly `mp8#  
arbitrageur 套戥者；套汇者 oEZhKVyc.y  
arbitrary amount 临时款项 jN= !Q&^i[  
arrangement 措施；安排；协定 !RLXB$@`  
arrears 欠款 r;(^]Soz  
arrears of pay 欠付薪酬 ae3 Gn}tf  
arrears of revenue 逾期未收税款；逾期未收的帐项 XpKeN2=p  
articles of association 组织章程；组织细则；组织章程细则 lGT[6S\as  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U7zd7O  
ascertainment of profit 确定利润 mbhh  
"Asia Clear" “亚洲结算系统”