[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 ^q-%#  
allotment notice 股份配售通知；配股通知 gSFZ>v*6  
allotment of shares 股份分配 !oH{=.w  
allowable 可获宽免；免税的 |k}<Zz1UM  
allowable business loss 可扣除的营业亏损 {V7mpVTX.  
allowable expenses 可扣税的支出 qJG;`Ugl:  
allowance 免税额；津贴；备抵；准备金 -r*|N.5c  
allowance for debts 债项的免税额 "](Q2  
allowance for depreciation by wear and tear 耗损折旧免税额 k]ZE j/y~  
allowance for funeral expenses 殡殓费的免税额 k|OM?\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {IOc'W-C#2  
allowance for repairs and outgoings 修葺及支出方面的免税额 P%R!\i  
allowance to debtor 给债务人的津贴 i*$+>3 Q-  
alteration of capital 资本更改 &$s:h5HoX  
alternate trustee 候补受托人 vA6
`};|  
amalgamation 合并 V7WL Gy.,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W3~u J(  
ambit of charges 征税范围；收费范围 >lIzeEW#  
amended valuation 经修订的估值 }[leUYi`  
American Commodities Exchange 美国商品交易所 3w^W6hN)  
American Express Bank Limited 美国运通银行
sqhMnDn[  
American Stock Exchange 美国证券交易所 QtfL'su:  
amortization 摊销 k -G9'c~  
amount due from banks 存放银行同业的款项 4D& L]eJ  
amount due from banks abroad 存放海外银行同业的款项 P 4B|l:  
amount due from holding companies 控股公司欠款 lL zR5445)  
amount due from local banks 存放本港银行同业的款项 vyS>3
(NZ  
amount due to banks 银行同业的存款 R+.4|1p  
amount due to banks abroad 海外银行同业的存款 T;DKDga  
amount due to holding companies 控股公司存款 A\?t^T  
amount due to local banks 本港银行同业的存款 ?Tc|3U  
amount due to outport banks 外埠银行同业的存款 yr'-;-u  
amount for note issue 发行纸币的款额 }`CF(Do  
amount of bond 担保契据的款额 6r"NU`1A;r  
amount of consideration 代价款额 oI#TjF  
amount of contribution 供款数额 l^I?@{W  
amount of indebtedness 负债款额 SE*;6&yL  
amount of principal of the loan 贷款本金额 tD`^qMua  
amount of rates chargeable 应征差饷数额 q25p3  
amount of share capital 股本额 O
Gcdv{,P  
amount of sums assured 承保款额 L4^/O29
 
amount of variation 变动幅度 G9XkimQ'  
amount of vote 拨款数额 8(j]=n6r  
amount payable 应付款额 v8F{qT50  
amount receivable 应收款额 `XF[
A8@h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <k[_AlCmsg  
analysis 分析 t{UVX%b  
ancillary risk 附属风险 W?SAa7+  
annual account 周年帐目；周年帐目报表；年度决算；年结 P,ZQ*Ju  
annual accounting date 年结日期 uPl7u1c  
annual allowance 每年免税额；年积金；年度津贴；年津 ;|K }  
annual balance 年度余额 [? "hmSJ  
annual disposable income 每年可动用收入 F4~OsgZ'N  
annual estimates 周年预算 Pz*BuL<  
annual fee 年费 `'|6b5`2j  
annual general meeting 周年大会  6 w d  
annual growth rate 年增率；每年增长率 @F8NN\  
annual long-term supplement 长期个案每年补助金 mvH}G8  
annual pensionable emolument 可供计算退休金的年薪 L+ew/I>:  
annual report 年报 E 1`g8Hk'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N5l`Rq^K  
annual return 周年报表；周年申报表；每年报税表格 ts&\JbL  
Annual Return Rules 《周年报表规则》 lI46 f  
annual review of consumer prices 每年消费物价回顾 n<|8Onw  
annual roll-forward basis 逐年延展方式 '`k  
annual salary 年薪 o_\vudXK  
annual statement 年度报表；年度决算表
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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 c611&  
annuitant 年金受益人 sRLjKi2D  
annuity 年金 B (eXWWT_  
annuity contract 年金合约 EO(l?Fgw]$  
annuity on human life 人寿年金 xN$V(ZX4  
antecedent debt 先前的债项 Q65M(x+oy  
ante-dated cheque 倒填日期支票 B t3++ M
j  
anticipated expenditure 预期开支 ug{sQyLN  
anticipated net profit 预期纯利 6Jy%4]wK  
anticipated revenue 预期收入 Jv 5l   
anti-inflation measure 反通货膨胀措施 &OFVqm^  
anti-inflationary stance 反通货膨胀立场 )6XnxBSH  
apparent deficit 表面赤字 z1tD2jL_  
apparent financial solvency 表面偿债能力 ~
BTm6*'h  
apparent partner 表面合伙人 R4)l4rnO  
application for personal assessment 个人入息课税申请书 vR#MUKfh  
application of fund 资金应用 !1S!)#  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 % iPIgma  
appointed actuary 委任精算师 ?r]0%W^  
appointed auditor 委任核数师；委任审计师 lpd~U2&  
appointed trustee 委任的受托人 L})fYVX  
appointer 委任人 -A}
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apportioned pro rata 按比例分摊 k^JgCC+  
apportionment 分配；分摊 r.@UH-2c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [GM!@
6U  
apportionment formula 分摊方程式 _eQ-'")  
apportionment of estate duty 遗产税的分摊 s%#u)nw19  
appraisal 估价；评估 ~D/Lo$K"  
appreciable growth 可观增长 FME,W&_d  
appreciable impact 显着影响 {?w*n_T.  
appreciable increase 可观增长 uFuH/(}K[  
appreciation 增值；升值 "Aq
LR  
appreciation against other currencies 相对其他货币升值 j^Qk\(^#IV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <b4} B   
appreciation tax 增值税 tOF8v8Hd  
appropriation 拨款；拨用；拨付 cWQ &zc  
appropriation account 拨款帐目 x5#Kk.  
Appropriation Bill 拨款法案 ^755LW  
appropriation-in-aid system 补助拨款办法 bQ?Vh@j(M  
approved assets 核准资产 )abH//Pps.  
approved basket stock 认可一篮子证券 b!QRD'31'j  
approved budget 核准预算 Pr1OQbg]8  
approved charitable donation 认可慈善捐款 s)'+,lKw  
approved charitable institution 认可慈善机构 /gaC  
approved currency 核准货币；认可货币 A[Ce3m  
approved estimates 核准预算 #RdcSrw)W!  
approved estimates of expenditure 核准开支预算 ,rY}IwMw  
approved overseas insurer 核准海外保险人 RU.MJ kYQ5  
approved overseas trust company 核准海外信托公司 (t"|XSF  
approved pooled investment fund 核准汇集投资基金 (Q&jp!WU  
approved provident fund scheme 认可公积金计划 E-9>lb  
approved provision 核准拨款 O#^qd0e'P!  
approved redeemable share 核准可赎回股份 oY\;KPz  
approved regional stock 认可地区性证券 :E|+[}|  
approved retirement scheme 认可退休金计划 j9%vw.3b  
approved subordinated loan 核准附属贷款 a[=B?Bd  
arbitrage 套戥；套汇；套利 925T#%y  
arbitrageur 套戥者；套汇者 *=%`f=  
arbitrary amount 临时款项 kmJ<AnK  
arrangement 措施；安排；协定 L'a s^Od  
arrears 欠款 tnXW7ej^  
arrears of pay 欠付薪酬 Py9:(fdS  
arrears of revenue 逾期未收税款；逾期未收的帐项 $0M7P5]N*G  
articles of association 组织章程；组织细则；组织章程细则 :h0!gi qoQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A,# z_2~  
ascertainment of profit 确定利润 c!$~_ ?]  
"Asia Clear" “亚洲结算系统”