[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 #t2N=3dOj  
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 o;DK]o>kH  
allowable 可获宽免；免税的 w3VgGc~  
allowable business loss 可扣除的营业亏损 X!{K`~DRX  
allowable expenses 可扣税的支出 G'Wp)W;])\  
allowance 免税额；津贴；备抵；准备金 7z{N}  
allowance for debts 债项的免税额 {\k }:)  
allowance for depreciation by wear and tear 耗损折旧免税额 8mOGEx  
allowance for funeral expenses 殡殓费的免税额 : ^paI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4C?4M;  
allowance for repairs and outgoings 修葺及支出方面的免税额 UvU@3[fw  
allowance to debtor 给债务人的津贴 #I MaN%  
alteration of capital 资本更改 8*Fn02 p  
alternate trustee 候补受托人 \ C$t  
amalgamation 合并 |bQF.n_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p7{H "AC  
ambit of charges 征税范围；收费范围 )n<p_vz  
amended valuation 经修订的估值 y5KeUMcu  
American Commodities Exchange 美国商品交易所 2rC&  
American Express Bank Limited 美国运通银行 V^!^wLLi
 
American Stock Exchange 美国证券交易所 NB44GP1-@  
amortization 摊销 MtF^}/0w!`  
amount due from banks 存放银行同业的款项 ,o0Kevz  
amount due from banks abroad 存放海外银行同业的款项 Z0v?3v}9^  
amount due from holding companies 控股公司欠款 S~H>MtX(<  
amount due from local banks 存放本港银行同业的款项 y8C8~-&OK  
amount due to banks 银行同业的存款 FSz<R*2  
amount due to banks abroad 海外银行同业的存款 :+w6 i_\d5  
amount due to holding companies 控股公司存款 mJ( ElDG  
amount due to local banks 本港银行同业的存款 !?).4yr  
amount due to outport banks 外埠银行同业的存款 Wt@hST  
amount for note issue 发行纸币的款额 F/1 m&1t  
amount of bond 担保契据的款额 rtbV*@Z  
amount of consideration 代价款额 XM"Qs.E  
amount of contribution 供款数额 k;JDVRL  
amount of indebtedness 负债款额 uzmYkBv  
amount of principal of the loan 贷款本金额 f.%3G+  
amount of rates chargeable 应征差饷数额 3P>1-=  
amount of share capital 股本额 \M|:EG%  
amount of sums assured 承保款额 !Ea9 fe  
amount of variation 变动幅度 +e.w]\}  
amount of vote 拨款数额 x![.C,O  
amount payable 应付款额 /ece
}7M  
amount receivable 应收款额 N5`z S79W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;; {K##^l  
analysis 分析 GL-b})yy  
ancillary risk 附属风险 V?0IMc  
annual account 周年帐目；周年帐目报表；年度决算；年结 m]}U!XT  
annual accounting date 年结日期 L^Q;M,.c;  
annual allowance 每年免税额；年积金；年度津贴；年津 cX4]ViXSr  
annual balance 年度余额 (C uM*-  
annual disposable income 每年可动用收入 0y/31 hp  
annual estimates 周年预算 -F*vN'  
annual fee 年费 An`*![  
annual general meeting 周年大会 4{vEW(  
annual growth rate 年增率；每年增长率 f52P1V]  
annual long-term supplement 长期个案每年补助金 E y9rH_  
annual pensionable emolument 可供计算退休金的年薪 6ce-92n  
annual report 年报 UU[z\^w| E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k?L2LIB<  
annual return 周年报表；周年申报表；每年报税表格 Nmt~1
.J  
Annual Return Rules 《周年报表规则》 z$~F9Es9  
annual review of consumer prices 每年消费物价回顾 n53c}^  
annual roll-forward basis 逐年延展方式 vGPsjxk&  
annual salary 年薪 r_,;[+!  
annual statement 年度报表；年度决算表 X6(s][Wn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <HN{.p {  
annuitant 年金受益人 :?y Ma$  
annuity 年金 l1O"hd'~s  
annuity contract 年金合约 75>Ok/  
annuity on human life 人寿年金 TXyiC S3  
antecedent debt 先前的债项 S-Bx`e9'  
ante-dated cheque 倒填日期支票 :
/E s%z D  
anticipated expenditure 预期开支 |#SZdXg  
anticipated net profit 预期纯利 e3p:l u  
anticipated revenue 预期收入 VlL%dN; 0  
anti-inflation measure 反通货膨胀措施 wsH_pF  
anti-inflationary stance 反通货膨胀立场 1kUlQ*[<|  
apparent deficit 表面赤字 `]@=Hx(  
apparent financial solvency 表面偿债能力 mW{>  
apparent partner 表面合伙人
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application for personal assessment 个人入息课税申请书 nu~]9~)I  
application of fund 资金应用 7OG:G z+)x  
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 Su?cC/  
appointed actuary 委任精算师 Yc_(g0NK  
appointed auditor 委任核数师；委任审计师 B@6L<oZ  
appointed trustee 委任的受托人 -}h^'#  
appointer 委任人 wD{c$TJ?{F  
apportioned pro rata 按比例分摊 Sl^PELU  
apportionment 分配；分摊 Q@NFfJJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o59$vX,  
apportionment formula 分摊方程式 GPL%8 YY  
apportionment of estate duty 遗产税的分摊  O&|<2Qr  
appraisal 估价；评估 0jjtx'F  
appreciable growth 可观增长 nu-&vX  
appreciable impact 显着影响 6'@{ * u  
appreciable increase 可观增长 C&*1H`n  
appreciation 增值；升值 .PR+_a-X  
appreciation against other currencies 相对其他货币升值 t:vBVDkD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ov?J"B'F  
appreciation tax 增值税 udLIAV*  
appropriation 拨款；拨用；拨付 rvd%z7
Z1o  
appropriation account 拨款帐目 yzzJKucVU:  
Appropriation Bill 拨款法案 y5+%8#3  
appropriation-in-aid system 补助拨款办法
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approved assets 核准资产 S >CKm:7  
approved basket stock 认可一篮子证券 xY!ud)  
approved budget 核准预算
k>.8lc\  
approved charitable donation 认可慈善捐款 G\;6n  
approved charitable institution 认可慈善机构 -rm[.  
approved currency 核准货币；认可货币 T:m" eD;  
approved estimates 核准预算 >-<iY4|[d  
approved estimates of expenditure 核准开支预算 Ur>1eN%9'  
approved overseas insurer 核准海外保险人  73Jm   
approved overseas trust company 核准海外信托公司 GfEWms8z  
approved pooled investment fund 核准汇集投资基金 zhFm2   
approved provident fund scheme 认可公积金计划 Px \cT  
approved provision 核准拨款 rZaO^}u]  
approved redeemable share 核准可赎回股份 YE{t?Y\5  
approved regional stock 认可地区性证券 bP#!U'b"=  
approved retirement scheme 认可退休金计划 wB \`3u4  
approved subordinated loan 核准附属贷款 7>F{.\Z  
arbitrage 套戥；套汇；套利 {A
:uy  
arbitrageur 套戥者；套汇者 DmLx"%H3  
arbitrary amount 临时款项 5ct&fjmR_  
arrangement 措施；安排；协定 uXh: /KO  
arrears 欠款 KAFR.h:p9  
arrears of pay 欠付薪酬 Q-gVg%'7  
arrears of revenue 逾期未收税款；逾期未收的帐项 @&WHX#  
articles of association 组织章程；组织细则；组织章程细则 g""GQeR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !@8i(!xb  
ascertainment of profit 确定利润 ]FTi2B{}H  
"Asia Clear" “亚洲结算系统”