[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 :4JqT|nS  
allotment notice 股份配售通知；配股通知 a _}k^zw(  
allotment of shares 股份分配 Zcst$Aro  
allowable 可获宽免；免税的 ML eo3  
allowable business loss 可扣除的营业亏损 <j\osw1R  
allowable expenses 可扣税的支出 K =lm9K  
allowance 免税额；津贴；备抵；准备金 WRIOjQ:  
allowance for debts 债项的免税额 P5;n(E(19  
allowance for depreciation by wear and tear 耗损折旧免税额 V}=%/OY?  
allowance for funeral expenses 殡殓费的免税额 2yB)2n#ut  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S\wh *'Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 wMc/Og  
allowance to debtor 给债务人的津贴 ;6+e!h'1  
alteration of capital 资本更改 CVxqNR*DN  
alternate trustee 候补受托人 JzuU k  
amalgamation 合并 *S _[8L"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #WE"nh9f|z  
ambit of charges 征税范围；收费范围 Z/ w}so  
amended valuation 经修订的估值 a* 2*aH7  
American Commodities Exchange 美国商品交易所 F/8="dM  
American Express Bank Limited 美国运通银行 B"; >
zF  
American Stock Exchange 美国证券交易所 3jR>  
amortization 摊销 $
+'bRUo  
amount due from banks 存放银行同业的款项 m 0jm$>:Z  
amount due from banks abroad 存放海外银行同业的款项 R{6~7<m.  
amount due from holding companies 控股公司欠款 4S9hz  
amount due from local banks 存放本港银行同业的款项 M( euwy  
amount due to banks 银行同业的存款 F6'[8f  
amount due to banks abroad 海外银行同业的存款 `3wzOMgJ  
amount due to holding companies 控股公司存款 y&A 0}>a:d  
amount due to local banks 本港银行同业的存款 Gz09#nFZk  
amount due to outport banks 外埠银行同业的存款 X1wlOE  
amount for note issue 发行纸币的款额 vH[G#A~4  
amount of bond 担保契据的款额 +,8j]<wpo  
amount of consideration 代价款额 =@ SJyW  
amount of contribution 供款数额 +F>9hA  
amount of indebtedness 负债款额 t 0 om
JP  
amount of principal of the loan 贷款本金额 %KjvV<f-a  
amount of rates chargeable 应征差饷数额 s*XE  
amount of share capital 股本额 xJcM1>cT>  
amount of sums assured 承保款额 l(Y U9dp  
amount of variation 变动幅度 H]I^?+)9  
amount of vote 拨款数额 -=;V*;  
amount payable 应付款额 fC4#b?Q  
amount receivable 应收款额 Jy iP3whW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KzgW+6*G  
analysis 分析 76'@}wNnw  
ancillary risk 附属风险 ?v5OUmFM  
annual account 周年帐目；周年帐目报表；年度决算；年结 n PAl8  
annual accounting date 年结日期 Gl!fT1zh0  
annual allowance 每年免税额；年积金；年度津贴；年津 <]w(1{q(  
annual balance 年度余额 4hQ.RO   
annual disposable income 每年可动用收入 th :I31  
annual estimates 周年预算 Tr\6AN?o  
annual fee 年费 ( M$2CL  
annual general meeting 周年大会 K-<kp!v  
annual growth rate 年增率；每年增长率 MJyz0.9c  
annual long-term supplement 长期个案每年补助金 3 1cC*  
annual pensionable emolument 可供计算退休金的年薪 %B#(d)T*-  
annual report 年报 jIvSjlmI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .sqX>sU/]  
annual return 周年报表；周年申报表；每年报税表格 g %ZKn  
Annual Return Rules 《周年报表规则》 xPcH]Gs^b  
annual review of consumer prices 每年消费物价回顾 kO)+%'L!8  
annual roll-forward basis 逐年延展方式 a
rQEi  
annual salary 年薪 Bu{1^g:  
annual statement 年度报表；年度决算表 g %e"KnU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bdx mJ9a:R  
annuitant 年金受益人 <
jjn'*44f  
annuity 年金 .dE2,9{Z  
annuity contract 年金合约 asj*/eC$/i  
annuity on human life 人寿年金 ' K\ $B_  
antecedent debt 先前的债项 PV(TDb:0  
ante-dated cheque 倒填日期支票 <+r<3ZBA  
anticipated expenditure 预期开支 cUDo}Yu  
anticipated net profit 预期纯利 IncHY?ud<  
anticipated revenue 预期收入 [t {ed)J  
anti-inflation measure 反通货膨胀措施 $qp,7RW  
anti-inflationary stance 反通货膨胀立场 `A0trC3  
apparent deficit 表面赤字 9)~Ha iVB  
apparent financial solvency 表面偿债能力 5 0KB:1(g  
apparent partner 表面合伙人 tR{
@NFUcu  
application for personal assessment 个人入息课税申请书 BIK^<_?+ZU  
application of fund 资金应用 9$iDK$%  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .I1k+   
appointed actuary 委任精算师 WF&?OHf2  
appointed auditor 委任核数师；委任审计师 '*d);{D8  
appointed trustee 委任的受托人 q\I2lZ  
appointer 委任人 j~#nJI5]  
apportioned pro rata 按比例分摊 ;*AKeI2  
apportionment 分配；分摊 Pkq
?tm$#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J|gRG0O9Ya  
apportionment formula 分摊方程式 .$s>b#mO  
apportionment of estate duty 遗产税的分摊 wU $j/~L  
appraisal 估价；评估 kCVO!@yZz  
appreciable growth 可观增长 ? 3'O  
appreciable impact 显着影响 2$@N4  
appreciable increase 可观增长 6~O9|s^38w  
appreciation 增值；升值 p2)563#RS
 
appreciation against other currencies 相对其他货币升值 @Tq
qF:c7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ),%(A~\  
appreciation tax 增值税 }iBFo\vU  
appropriation 拨款；拨用；拨付 7w A.:$  
appropriation account 拨款帐目 B{dR/q3;@  
Appropriation Bill 拨款法案 c 0/vB  
appropriation-in-aid system 补助拨款办法 #y2IHO-  
approved assets 核准资产 AzlZe\V?)~  
approved basket stock 认可一篮子证券 qTV;L-  
approved budget 核准预算 ,T<q"d7-#  
approved charitable donation 认可慈善捐款 kaUEv\T   
approved charitable institution 认可慈善机构 ?V9Da;cj  
approved currency 核准货币；认可货币 rd\:.  
approved estimates 核准预算 7#G8qh<
 
approved estimates of expenditure 核准开支预算 K4`)srd  
approved overseas insurer 核准海外保险人 VAL]\@Q}  
approved overseas trust company 核准海外信托公司 fk)5T
Pc^  
approved pooled investment fund 核准汇集投资基金 mR|;}u;d  
approved provident fund scheme 认可公积金计划 #J_+ SL[  
approved provision 核准拨款 hALg5.E{T  
approved redeemable share 核准可赎回股份 UFOUkS F  
approved regional stock 认可地区性证券 \YN(rD-  
approved retirement scheme 认可退休金计划 #UYrSM@u  
approved subordinated loan 核准附属贷款 J.;{`U=:  
arbitrage 套戥；套汇；套利 \]7i-[  
arbitrageur 套戥者；套汇者  }s>.Fh  
arbitrary amount 临时款项 E{B8+T:3  
arrangement 措施；安排；协定 R8(Bt73  
arrears 欠款 ab
/^z0GT  
arrears of pay 欠付薪酬 :u4q.^&!e  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^h^\kW'#  
articles of association 组织章程；组织细则；组织章程细则 kE`V@F  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \:[J-ySJ  
ascertainment of profit 确定利润 "u=U@1 ^  
"Asia Clear" “亚洲结算系统”