[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 ,u/aT5\_  
allotment notice 股份配售通知；配股通知 &9Xhl''  
allotment of shares 股份分配 D&S26jrZ  
allowable 可获宽免；免税的 ;g~TWy^o  
allowable business loss 可扣除的营业亏损 6,9o>zT%H  
allowable expenses 可扣税的支出 /IsS;0K%L  
allowance 免税额；津贴；备抵；准备金 pZeE61c/  
allowance for debts 债项的免税额 `(3/$%  
allowance for depreciation by wear and tear 耗损折旧免税额 . Z%{'CC  
allowance for funeral expenses 殡殓费的免税额 lIProF0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (<)]sp2  
allowance for repairs and outgoings 修葺及支出方面的免税额 ldp%{"ZZ  
allowance to debtor 给债务人的津贴 KjQR$-  
alteration of capital 资本更改 C?2'+K  
alternate trustee 候补受托人 #b~JDO(  
amalgamation 合并 W>O~-2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #H0dZ.$b0  
ambit of charges 征税范围；收费范围 ZfB" E  
amended valuation 经修订的估值 *<J*S#]  
American Commodities Exchange 美国商品交易所 |<GDUwC_;  
American Express Bank Limited 美国运通银行 xl#LrvxI  
American Stock Exchange 美国证券交易所 D#o}cC.  
amortization 摊销 0q'w8]m  
amount due from banks 存放银行同业的款项 ObiT-D?)g  
amount due from banks abroad 存放海外银行同业的款项 ~t~-A,1  
amount due from holding companies 控股公司欠款 h}xeChw]  
amount due from local banks 存放本港银行同业的款项 m o:D9  
amount due to banks 银行同业的存款 *Q,0W:~-  
amount due to banks abroad 海外银行同业的存款 4vwTs*eB`  
amount due to holding companies 控股公司存款 B:+6~&,-  
amount due to local banks 本港银行同业的存款 Q*b]_0Rb  
amount due to outport banks 外埠银行同业的存款 nI*v820,  
amount for note issue 发行纸币的款额 beu\cV3  
amount of bond 担保契据的款额 }|XtypbL  
amount of consideration 代价款额 vo#UtN :q  
amount of contribution 供款数额 >2Kh0rIH  
amount of indebtedness 负债款额 IqD_GL)Ms  
amount of principal of the loan 贷款本金额 L\#<JxY$p  
amount of rates chargeable 应征差饷数额 1[yq0^\]M[  
amount of share capital 股本额 TEaJG9RU>v  
amount of sums assured 承保款额 fF V!)Zj  
amount of variation 变动幅度 /<]{KI  
amount of vote 拨款数额 T16{_  
amount payable 应付款额 G 8V,  
amount receivable 应收款额 oDU ;E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z d-Tv`L#  
analysis 分析 ivW(*c  
ancillary risk 附属风险 o!!yd8~*r  
annual account 周年帐目；周年帐目报表；年度决算；年结 pb=cBZ$  
annual accounting date 年结日期 /\WQxe  
annual allowance 每年免税额；年积金；年度津贴；年津 ,Bal  
annual balance 年度余额 -Q U^c2  
annual disposable income 每年可动用收入 H `(exa:w  
annual estimates 周年预算 m2v'WY5u  
annual fee 年费 :=[XW?L%x  
annual general meeting 周年大会 \ 5,MyB2/`  
annual growth rate 年增率；每年增长率 $. [#0lCI  
annual long-term supplement 长期个案每年补助金 Y14W?|KOB  
annual pensionable emolument 可供计算退休金的年薪 w18y}mS"H  
annual report 年报 @!8ZPiW<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hc'-D
h  
annual return 周年报表；周年申报表；每年报税表格 <E0UK^-}  
Annual Return Rules 《周年报表规则》 'GL*u#h  
annual review of consumer prices 每年消费物价回顾 1"e)5xI  
annual roll-forward basis 逐年延展方式 S!sqbLrBn  
annual salary 年薪 44F`$.v96  
annual statement 年度报表；年度决算表 \R3H+W  
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 ._+J_ts  
annuitant 年金受益人 ,-OCc!7K  
annuity 年金 rrCNo^W1  
annuity contract 年金合约 X 51Yfr  
annuity on human life 人寿年金  &CG*)bE  
antecedent debt 先前的债项 Y)}Rb6qGW  
ante-dated cheque 倒填日期支票 zD?K>I=  
anticipated expenditure 预期开支 U_{Ux2  
anticipated net profit 预期纯利 MG{YrX)oi  
anticipated revenue 预期收入 H Tz  
anti-inflation measure 反通货膨胀措施 56Vb+0 J'  
anti-inflationary stance 反通货膨胀立场 "&%#!2  
apparent deficit 表面赤字 NoJ`6MB  
apparent financial solvency 表面偿债能力 -k7X:!>QHC  
apparent partner 表面合伙人 [u._q:A  
application for personal assessment 个人入息课税申请书 ^'ryNa;"  
application of fund 资金应用 edK|NOOZ
 
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 <fs2fTUeqF  
appointed actuary 委任精算师 *tAg*$  
appointed auditor 委任核数师；委任审计师 <$hu   
appointed trustee 委任的受托人 zdp/|"D!  
appointer 委任人 HWVtop/  
apportioned pro rata 按比例分摊 %zOh  
apportionment 分配；分摊 >(snII  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nQ/E5y  
apportionment formula 分摊方程式 5A4&+rdU  
apportionment of estate duty 遗产税的分摊 Y9`5G%  
appraisal 估价；评估 "kA*Vc#  
appreciable growth 可观增长 Q[d}J+l4{  
appreciable impact 显着影响 wGZR31  
appreciable increase 可观增长 LvEnXS  
appreciation 增值；升值 B)QHM+[=F  
appreciation against other currencies 相对其他货币升值 yZWoN&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &EpAg@9!  
appreciation tax 增值税 j6g[N4xr  
appropriation 拨款；拨用；拨付 OGY"<YH6  
appropriation account 拨款帐目 U5r7j  
Appropriation Bill 拨款法案 XduV+$03  
appropriation-in-aid system 补助拨款办法 y7|P-3[ 4w  
approved assets 核准资产 %G?;!Lz  
approved basket stock 认可一篮子证券 Q3y;$"  
approved budget 核准预算 2r6'O6v  
approved charitable donation 认可慈善捐款 <u=4*:QE  
approved charitable institution 认可慈善机构 _Um d  
approved currency 核准货币；认可货币 w`DW(hXJ  
approved estimates 核准预算 !L95^g  
approved estimates of expenditure 核准开支预算 `~W-Xx  
approved overseas insurer 核准海外保险人 AZ{^o4<q  
approved overseas trust company 核准海外信托公司 3<=G?of  
approved pooled investment fund 核准汇集投资基金 ZKdeB3D  
approved provident fund scheme 认可公积金计划 ZlojbL@|4  
approved provision 核准拨款 /QEiMrz@6  
approved redeemable share 核准可赎回股份 d|iy#hy"_  
approved regional stock 认可地区性证券 ${8?N:>t  
approved retirement scheme 认可退休金计划 OK{xuX8u  
approved subordinated loan 核准附属贷款 c1xrn4f@a  
arbitrage 套戥；套汇；套利 Ia'ZV7'  
arbitrageur 套戥者；套汇者 y8\S}E0  
arbitrary amount 临时款项 @p|$/Z%R,  
arrangement 措施；安排；协定 @;?T~^nGj  
arrears 欠款 8#
&q$kE  
arrears of pay 欠付薪酬 d;+[i  
arrears of revenue 逾期未收税款；逾期未收的帐项 c~o+WI Ym  
articles of association 组织章程；组织细则；组织章程细则 (S^8UV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]0r|_)s  
ascertainment of profit 确定利润 uZi.H G{<)  
"Asia Clear" “亚洲结算系统”