[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 1TeYA6 t  
allotment notice 股份配售通知；配股通知 Ge=+0W)&  
allotment of shares 股份分配 ;LM`B^Q]s  
allowable 可获宽免；免税的 W
rBiAh,  
allowable business loss 可扣除的营业亏损 "pGSz%i-  
allowable expenses 可扣税的支出 /iFtW#K+  
allowance 免税额；津贴；备抵；准备金 zsnXPRF  
allowance for debts 债项的免税额 '=}F}[d"kk  
allowance for depreciation by wear and tear 耗损折旧免税额 aj;OG^(!2_  
allowance for funeral expenses 殡殓费的免税额 dq[X:3i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2Ur9*#~kGp  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;^VLx)q  
allowance to debtor 给债务人的津贴 H]2cw
{2  
alteration of capital 资本更改 ha_&U@w  
alternate trustee 候补受托人 oqeA15k$  
amalgamation 合并 /~RY{ c@#L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `rEu8u  
ambit of charges 征税范围；收费范围 eiE36+'>b  
amended valuation 经修订的估值 GSck^o2{  
American Commodities Exchange 美国商品交易所 ; C/:$l  
American Express Bank Limited 美国运通银行 ? I7}4i7  
American Stock Exchange 美国证券交易所 fX"cQ&  
amortization 摊销 ~wtl\-cY  
amount due from banks 存放银行同业的款项 "SGq$3D  
amount due from banks abroad 存放海外银行同业的款项 );-?~   
amount due from holding companies 控股公司欠款 S+aXlb  
amount due from local banks 存放本港银行同业的款项 GZ xG!r-  
amount due to banks 银行同业的存款 oT9 dMhx8  
amount due to banks abroad 海外银行同业的存款 DL$O274uZ  
amount due to holding companies 控股公司存款 9p|;Hh:  
amount due to local banks 本港银行同业的存款 X;[$yW9hE  
amount due to outport banks 外埠银行同业的存款 UqJ}5{rt  
amount for note issue 发行纸币的款额 _J' _9M?>  
amount of bond 担保契据的款额 )bCw~'h*  
amount of consideration 代价款额 tCZ3n  
amount of contribution 供款数额 -.XICKz  
amount of indebtedness 负债款额 [=f(u wY>g  
amount of principal of the loan 贷款本金额 jhU'U An  
amount of rates chargeable 应征差饷数额 &d1|B`gL|  
amount of share capital 股本额 =gSa?pd  
amount of sums assured 承保款额 0^ ?:Zds  
amount of variation 变动幅度 :x85:pa  
amount of vote 拨款数额 !h\>[
O  
amount payable 应付款额 wrtJ8O(  
amount receivable 应收款额 t}$WP&XRG<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b8Bf,&:ys  
analysis 分析 QYl Pr&O9  
ancillary risk 附属风险 `XT8}9z!  
annual account 周年帐目；周年帐目报表；年度决算；年结 +hoZW R  
annual accounting date 年结日期 {, +,:w7  
annual allowance 每年免税额；年积金；年度津贴；年津 q6R``  
annual balance 年度余额 q.xt%`@aA  
annual disposable income 每年可动用收入 ^r4@C2#vzJ  
annual estimates 周年预算 H[H+s!)"  
annual fee 年费 3W&f^*  
annual general meeting 周年大会 $q}zW%  
annual growth rate 年增率；每年增长率 ,# i@jB  
annual long-term supplement 长期个案每年补助金 a| w.G "W  
annual pensionable emolument 可供计算退休金的年薪 {Y0Uln5u  
annual report 年报 ?%)G%2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H rMH  
annual return 周年报表；周年申报表；每年报税表格 R;XG2  
Annual Return Rules 《周年报表规则》 tsGt,]O30  
annual review of consumer prices 每年消费物价回顾 \W%Aeg*c  
annual roll-forward basis 逐年延展方式 pK_n}QW  
annual salary 年薪
b-'T>1V
 
annual statement 年度报表；年度决算表 c)L1@qdZ  
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 0O@UT1M;v  
annuitant 年金受益人 I%
4)%  
annuity 年金 kMJf!%L(  
annuity contract 年金合约 |->P|1 P  
annuity on human life 人寿年金 ?o0ro?9j  
antecedent debt 先前的债项 fv;3cxQp  
ante-dated cheque 倒填日期支票 yaDK_fk  
anticipated expenditure 预期开支 F0Nl,9h('  
anticipated net profit 预期纯利 3vcKK;qCB  
anticipated revenue 预期收入 M{!Y   
anti-inflation measure 反通货膨胀措施 \:7G1_o  
anti-inflationary stance 反通货膨胀立场 =x_~7 Xc{  
apparent deficit 表面赤字 $G\IzK  
apparent financial solvency 表面偿债能力 |{STk
V]  
apparent partner 表面合伙人 O1C|{ M  
application for personal assessment 个人入息课税申请书 Y.7iKMp(  
application of fund 资金应用 VXfp=JE  
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 `]u!4pP"  
appointed actuary 委任精算师 M&93TQU-  
appointed auditor 委任核数师；委任审计师 ca@?-)  
appointed trustee 委任的受托人 \E}YtN#  
appointer 委任人 G@.TE7a2Z  
apportioned pro rata 按比例分摊 zYCS K~-GW  
apportionment 分配；分摊 obRYU
|T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d9qA\ [  
apportionment formula 分摊方程式 &1Zq
C;  
apportionment of estate duty 遗产税的分摊 XWuHH;~*L  
appraisal 估价；评估 E((U=P}+g  
appreciable growth 可观增长 v@qU<\Y>  
appreciable impact 显着影响 W`vgH/lSnZ  
appreciable increase 可观增长 L lNd97Z  
appreciation 增值；升值 N*B
_or  
appreciation against other currencies 相对其他货币升值 0Z11V9Jk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 > 14x.c  
appreciation tax 增值税 R&vV!d  
appropriation 拨款；拨用；拨付 :gwM$2vv  
appropriation account 拨款帐目 ^9jrI  
Appropriation Bill 拨款法案 _NwB7@ e  
appropriation-in-aid system 补助拨款办法 !e<D2><^  
approved assets 核准资产 KscugX*x  
approved basket stock 认可一篮子证券 5LYzX+a)  
approved budget 核准预算 h<1p
GQV  
approved charitable donation 认可慈善捐款 BQOit.  
approved charitable institution 认可慈善机构 $\9M6 k'  
approved currency 核准货币；认可货币 $'I-z.GV  
approved estimates 核准预算 UG~/   
approved estimates of expenditure 核准开支预算 o*r 2T48  
approved overseas insurer 核准海外保险人 ru>c\X^|  
approved overseas trust company 核准海外信托公司 A.8[FkiNmD  
approved pooled investment fund 核准汇集投资基金 l`mNOQ@}'  
approved provident fund scheme 认可公积金计划 &{
gD(QG  
approved provision 核准拨款 Cih~cwE  
approved redeemable share 核准可赎回股份 3$~oQC  
approved regional stock 认可地区性证券 'ZiTjv]  
approved retirement scheme 认可退休金计划 CAJ]@P#Xj+  
approved subordinated loan 核准附属贷款 rFJPeK7  
arbitrage 套戥；套汇；套利 nS` :)#;  
arbitrageur 套戥者；套汇者 X+$IaLfCxD  
arbitrary amount 临时款项 57S!X|CE  
arrangement 措施；安排；协定 0W6jF5T  
arrears 欠款 p7Xe[94d^  
arrears of pay 欠付薪酬 Q)s`~G({P  
arrears of revenue 逾期未收税款；逾期未收的帐项 a3wk#mH  
articles of association 组织章程；组织细则；组织章程细则 Y9w^F_relL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .@kjC4m  
ascertainment of profit 确定利润 \F'tl{'\@  
"Asia Clear" “亚洲结算系统”