[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 ['ol
]ZJ  
allotment notice 股份配售通知；配股通知 9~98v;Z1  
allotment of shares 股份分配 eWzD'3h^  
allowable 可获宽免；免税的 Nq6~6Rr  
allowable business loss 可扣除的营业亏损 [T#5$J  
allowable expenses 可扣税的支出 /1 lIV_Z  
allowance 免税额；津贴；备抵；准备金 ?nJ7lLQA  
allowance for debts 债项的免税额 O^ZOc0<  
allowance for depreciation by wear and tear 耗损折旧免税额 a3e<<<Z>R  
allowance for funeral expenses 殡殓费的免税额 </F@5*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;> **+ezF  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ab`mID:  
allowance to debtor 给债务人的津贴 bg;NBoZd  
alteration of capital 资本更改 . [DCL  
alternate trustee 候补受托人 yE[ -@3v  
amalgamation 合并 h1@|UxaE#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =xcA4"k  
ambit of charges 征税范围；收费范围 JF!?i6V  
amended valuation 经修订的估值 R2WEPMH%  
American Commodities Exchange 美国商品交易所 {WUW.(^]G  
American Express Bank Limited 美国运通银行 @r4ZN6Wn  
American Stock Exchange 美国证券交易所 Bf!i(gM  
amortization 摊销 !c-Ie~GIT  
amount due from banks 存放银行同业的款项 ktLXL;~X  
amount due from banks abroad 存放海外银行同业的款项 <ABN/nH  
amount due from holding companies 控股公司欠款 YY-{&+,  
amount due from local banks 存放本港银行同业的款项 iL(rZT&^  
amount due to banks 银行同业的存款 ?Q1(L$-=  
amount due to banks abroad 海外银行同业的存款 H|_^T.n?E  
amount due to holding companies 控股公司存款 RaT(^b(  
amount due to local banks 本港银行同业的存款 Gc2sY 0  
amount due to outport banks 外埠银行同业的存款 ^]c /hb|X  
amount for note issue 发行纸币的款额 uU(G&:@  
amount of bond 担保契据的款额 \hN\px  
amount of consideration 代价款额 Jcf'Zw"\  
amount of contribution 供款数额 1];rW`Bw  
amount of indebtedness 负债款额 lxoc.KDtR  
amount of principal of the loan 贷款本金额 aiVd^(  
amount of rates chargeable 应征差饷数额 #~?Q?"  
amount of share capital 股本额 {wMw$Fvf  
amount of sums assured 承保款额 >!O3 jb k  
amount of variation 变动幅度 Uf)?sz  
amount of vote 拨款数额 {N1Ss|6  
amount payable 应付款额 eUlF4l<]  
amount receivable 应收款额 (\m4o   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'teToE<i  
analysis 分析 Qj: D=j8  
ancillary risk 附属风险 , f9V`Pz)  
annual account 周年帐目；周年帐目报表；年度决算；年结 #g[jwl'  
annual accounting date 年结日期 2|]$hjs  
annual allowance 每年免税额；年积金；年度津贴；年津 *KNj5>6=  
annual balance 年度余额 mqgA  
annual disposable income 每年可动用收入 |_L\^T|6  
annual estimates 周年预算 `
:cnu;  
annual fee 年费 `s#0/t  
annual general meeting 周年大会 58\rl G  
annual growth rate 年增率；每年增长率 tiG=KHK%o  
annual long-term supplement 长期个案每年补助金 
z`UL)W  
annual pensionable emolument 可供计算退休金的年薪 &ywAzGV{s  
annual report 年报 j<H`<S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nIdB,  
annual return 周年报表；周年申报表；每年报税表格 v}p'vh^8B  
Annual Return Rules 《周年报表规则》 taOD,}c|$  
annual review of consumer prices 每年消费物价回顾 G)5w_^&%  
annual roll-forward basis 逐年延展方式 pQ%~u3  
annual salary 年薪 ?"f\"N  
annual statement 年度报表；年度决算表 yf`Nh  
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 ~]f+  
annuitant 年金受益人 kKr|PFz  
annuity 年金 :0G "EM4  
annuity contract 年金合约 .),ql_sXr  
annuity on human life 人寿年金 HqNM31)  
antecedent debt 先前的债项 >qh8em  
ante-dated cheque 倒填日期支票 Eukj2a  
anticipated expenditure 预期开支 L rV`P)$T  
anticipated net profit 预期纯利 <#AS[Q[N  
anticipated revenue 预期收入 8CKN^8E  
anti-inflation measure 反通货膨胀措施 $g&,$7}O_  
anti-inflationary stance 反通货膨胀立场 $YuVM  
apparent deficit 表面赤字 -oc@$*t  
apparent financial solvency 表面偿债能力 =4`#OQ&g  
apparent partner 表面合伙人 lZoy(kdc  
application for personal assessment 个人入息课税申请书 ;=\vm"I?  
application of fund 资金应用 z5G< h  
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 w$I<WS{J:Z  
appointed actuary 委任精算师 cU <T;1VQ  
appointed auditor 委任核数师；委任审计师 t.wB\Kmt\  
appointed trustee 委任的受托人 sLiKcR8^  
appointer 委任人 =^ur@E  
apportioned pro rata 按比例分摊 `s HrC  
apportionment 分配；分摊 $s$j
</.q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *Y!'3|T  
apportionment formula 分摊方程式 bOR1V\Jr$q  
apportionment of estate duty 遗产税的分摊 1_JtD|Jy  
appraisal 估价；评估 Yw7+wc8R  
appreciable growth 可观增长 1F?`.~q  
appreciable impact 显着影响 dx['7l;I  
appreciable increase 可观增长 #
B7_5y^  
appreciation 增值；升值 gBM6{48GF  
appreciation against other currencies 相对其他货币升值 p)l>bC?3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1.\|,$  
appreciation tax 增值税 +~~FfIzf#  
appropriation 拨款；拨用；拨付 ^M?O  
appropriation account 拨款帐目 UeNa  
Appropriation Bill 拨款法案 Hc.r/  
appropriation-in-aid system 补助拨款办法 g/H:`J
  
approved assets 核准资产 QC@nRy8%  
approved basket stock 认可一篮子证券 yt,xA;g  
approved budget 核准预算 lm'L-ZPN  
approved charitable donation 认可慈善捐款 /)I:Cz/f  
approved charitable institution 认可慈善机构 y\-f{I   
approved currency 核准货币；认可货币 .b'o}DLa  
approved estimates 核准预算 'r`#u@TTZ  
approved estimates of expenditure 核准开支预算 AITV+=sN  
approved overseas insurer 核准海外保险人 -*q:B[d  
approved overseas trust company 核准海外信托公司 bvHF;Qywg  
approved pooled investment fund 核准汇集投资基金 W 2/`O?  
approved provident fund scheme 认可公积金计划 3I0=^>A  
approved provision 核准拨款 . ] =$((  
approved redeemable share 核准可赎回股份  d+FS  
approved regional stock 认可地区性证券 ho*44=j  
approved retirement scheme 认可退休金计划 Glz)-hjJ:n  
approved subordinated loan 核准附属贷款 9 Yv;Dom  
arbitrage 套戥；套汇；套利 R5O{;/w  
arbitrageur 套戥者；套汇者 ut26sg{s(  
arbitrary amount 临时款项 JP$@*F@t  
arrangement 措施；安排；协定 D0T0Km/"  
arrears 欠款 {}
F?eI  
arrears of pay 欠付薪酬 QLNQE6-  
arrears of revenue 逾期未收税款；逾期未收的帐项 5Fh?YS=  
articles of association 组织章程；组织细则；组织章程细则 h
<KE)^).  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?^TjG)e7  
ascertainment of profit 确定利润 R7~H}>uaF  
"Asia Clear" “亚洲结算系统”