[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; n  
allotment notice 股份配售通知；配股通知 lR8Lfa*/7  
allotment of shares 股份分配 L
T2UY*  
allowable 可获宽免；免税的 +{5y,0R  
allowable business loss 可扣除的营业亏损 :,f~cdq=  
allowable expenses 可扣税的支出 ,SQ`, C _5  
allowance 免税额；津贴；备抵；准备金 Nj^:8]D)0  
allowance for debts 债项的免税额 `alQmGUZ
 
allowance for depreciation by wear and tear 耗损折旧免税额 y+"6Y14  
allowance for funeral expenses 殡殓费的免税额 zF([{5r[!)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [J-uvxD  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ht,dMt>:  
allowance to debtor 给债务人的津贴 {: H&2iF  
alteration of capital 资本更改 h
@H8oZ[  
alternate trustee 候补受托人 s-[v[w'E  
amalgamation 合并 ~TvKMW6/#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e%
wzcn  
ambit of charges 征税范围；收费范围 {}A1[Y|  
amended valuation 经修订的估值 Pf/_lBtL  
American Commodities Exchange 美国商品交易所 v|K'M,E  
American Express Bank Limited 美国运通银行 p "Cxe  
American Stock Exchange 美国证券交易所 .G~Y`0  
amortization 摊销 }QzF.![~z  
amount due from banks 存放银行同业的款项 =mQdM]A)2  
amount due from banks abroad 存放海外银行同业的款项 k7cM.<s!  
amount due from holding companies 控股公司欠款 v{44`tR  
amount due from local banks 存放本港银行同业的款项 ~B704i  
amount due to banks 银行同业的存款 Mcfqo0T-  
amount due to banks abroad 海外银行同业的存款 =uil3:,[S  
amount due to holding companies 控股公司存款 *]#(?W.$w  
amount due to local banks 本港银行同业的存款 `m_('N  
amount due to outport banks 外埠银行同业的存款 Gdu5 &]H#6  
amount for note issue 发行纸币的款额 9Z
VzIv(  
amount of bond 担保契据的款额 a^xt9o`  
amount of consideration 代价款额 ,Qb(uirl]  
amount of contribution 供款数额 TaqqEL  
amount of indebtedness 负债款额 R<eD)+  
amount of principal of the loan 贷款本金额 ;+3XDz v  
amount of rates chargeable 应征差饷数额 ^lP;
JT?  
amount of share capital 股本额 gbvMS*KQz  
amount of sums assured 承保款额 3X>x`
  
amount of variation 变动幅度 RO!em~{D*  
amount of vote 拨款数额 /9o g
g  
amount payable 应付款额 I8%Uy ap{  
amount receivable 应收款额 B ?%g@d-;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N, SbJ Z  
analysis 分析 A(84cmq!q  
ancillary risk 附属风险 Py^fWQ5I~%  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ss$/Bh>hN  
annual accounting date 年结日期 WV?3DzeR  
annual allowance 每年免税额；年积金；年度津贴；年津 /YrBnccqD  
annual balance 年度余额 9,J^tN@^  
annual disposable income 每年可动用收入 AL{r/h  
annual estimates 周年预算 ;Im%L=q9GL  
annual fee 年费 qdQQt5Y'm  
annual general meeting 周年大会 =6Q\78b  
annual growth rate 年增率；每年增长率 bZ-_Q  
annual long-term supplement 长期个案每年补助金 UfxYD  
annual pensionable emolument 可供计算退休金的年薪 *I<L1g%9d  
annual report 年报 69iY)Ob/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DV!10NqUr  
annual return 周年报表；周年申报表；每年报税表格 }|9!|Q  
Annual Return Rules 《周年报表规则》 SsBiCc tn  
annual review of consumer prices 每年消费物价回顾 hYSzr-)  
annual roll-forward basis 逐年延展方式 jnzOTS  
annual salary 年薪 \NF5)]:  
annual statement 年度报表；年度决算表 {"vTa
Y@  
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 0=erf62=  
annuitant 年金受益人 O =gv2e  
annuity 年金 bD:[r))#e  
annuity contract 年金合约 2AdO   
annuity on human life 人寿年金 'wT !X[jF  
antecedent debt 先前的债项 <_>xkQbn2  
ante-dated cheque 倒填日期支票
;_iDiLC;  
anticipated expenditure 预期开支 {Lg]chJq?  
anticipated net profit 预期纯利 n1
  
anticipated revenue 预期收入 )[np{eF.k  
anti-inflation measure 反通货膨胀措施
<.knM  
anti-inflationary stance 反通货膨胀立场 Y9r##r+  
apparent deficit 表面赤字 - U Elu4n&  
apparent financial solvency 表面偿债能力 (,XbxDfM  
apparent partner 表面合伙人 es!>u{8)  
application for personal assessment 个人入息课税申请书 L )53 o!  
application of fund 资金应用 iyJx~:  
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 #gcv])to  
appointed actuary 委任精算师
&G$K.q  
appointed auditor 委任核数师；委任审计师 y}*J_7-  
appointed trustee 委任的受托人 G<W;HMj2  
appointer 委任人 von<I  
apportioned pro rata 按比例分摊 $, vXyZ  
apportionment 分配；分摊 ~kp,;!^vr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rc2JgV  
apportionment formula 分摊方程式  \<u  
apportionment of estate duty 遗产税的分摊 >XJUj4B|X  
appraisal 估价；评估 ]9lR:V sw  
appreciable growth 可观增长 B6-1q& E/  
appreciable impact 显着影响 ^|UD&6 dx  
appreciable increase 可观增长 /*1p|c^  
appreciation 增值；升值 ZE:!>VXa87  
appreciation against other currencies 相对其他货币升值 q(\kCUy!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zFm:=,9  
appreciation tax 增值税 *&doI%q  
appropriation 拨款；拨用；拨付 7fXta|eP0  
appropriation account 拨款帐目 pB:/oHV  
Appropriation Bill 拨款法案 "L&84^lmf  
appropriation-in-aid system 补助拨款办法 T8NDS7&?  
approved assets 核准资产 r?2J 
 
approved basket stock 认可一篮子证券 pg.BOz\'q  
approved budget 核准预算 Qpocj:  
approved charitable donation 认可慈善捐款 r) g:-[Ox9  
approved charitable institution 认可慈善机构 -LU%z'  
approved currency 核准货币；认可货币 RMs+pN<5  
approved estimates 核准预算 ^E&WgXlb  
approved estimates of expenditure 核准开支预算 *X\J[$!  
approved overseas insurer 核准海外保险人 $!7$0WbC  
approved overseas trust company 核准海外信托公司 &a!MT^anA~  
approved pooled investment fund 核准汇集投资基金 "_ H9]}Q  
approved provident fund scheme 认可公积金计划 e]*@|e
4b  
approved provision 核准拨款 ht_'GBS)  
approved redeemable share 核准可赎回股份 i9eE/ .  
approved regional stock 认可地区性证券 S0w:R:q}L  
approved retirement scheme 认可退休金计划 `5 Iaz  
approved subordinated loan 核准附属贷款 iI Dun Ih  
arbitrage 套戥；套汇；套利 Cg3 d  
arbitrageur 套戥者；套汇者 +}x\|O  
arbitrary amount 临时款项 '0<9+A#  
arrangement 措施；安排；协定 "0aJE1)p:  
arrears 欠款 dLbSvK<(I  
arrears of pay 欠付薪酬 ymb{rKkN3  
arrears of revenue 逾期未收税款；逾期未收的帐项 v2Vmcc_]9x  
articles of association 组织章程；组织细则；组织章程细则 SNc$!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4SJb\R)XK  
ascertainment of profit 确定利润 4u=v  
"Asia Clear" “亚洲结算系统”