[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 _s0;mvz'  
allotment notice 股份配售通知；配股通知 5mI}IS|@  
allotment of shares 股份分配 HhqNpU
 
allowable 可获宽免；免税的 !ac,qj7spa  
allowable business loss 可扣除的营业亏损 lM%3 ?~?Q&  
allowable expenses 可扣税的支出 ekSSqj9";  
allowance 免税额；津贴；备抵；准备金 ShU1RQk  
allowance for debts 债项的免税额 `+T"^{ Z  
allowance for depreciation by wear and tear 耗损折旧免税额 wvEdZGO8!  
allowance for funeral expenses 殡殓费的免税额 rhwjsC6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z dUSmb  
allowance for repairs and outgoings 修葺及支出方面的免税额 Uj)`(}r  
allowance to debtor 给债务人的津贴 r)f+j@KF  
alteration of capital 资本更改 f]kG%JEK  
alternate trustee 候补受托人 ?Lquf&`vP  
amalgamation 合并 !='L`.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ob h@d|  
ambit of charges 征税范围；收费范围 3TnrPO1E  
amended valuation 经修订的估值 ks(BS k4  
American Commodities Exchange 美国商品交易所 :>m67Zq  
American Express Bank Limited 美国运通银行 zCFXQi  
American Stock Exchange 美国证券交易所 {bO O?pp  
amortization 摊销 ~:"//%M3l  
amount due from banks 存放银行同业的款项 jtQ}   
amount due from banks abroad 存放海外银行同业的款项 p']o
y;t  
amount due from holding companies 控股公司欠款 lemUUl(^  
amount due from local banks 存放本港银行同业的款项 =a_ >")  
amount due to banks 银行同业的存款 2j-^F  
amount due to banks abroad 海外银行同业的存款 ,-5|qko=  
amount due to holding companies 控股公司存款 _G^Cc}X  
amount due to local banks 本港银行同业的存款 -h, ?_d>  
amount due to outport banks 外埠银行同业的存款 3|1v)E  
amount for note issue 发行纸币的款额 9 EV.![  
amount of bond 担保契据的款额 p2(Z(V7*  
amount of consideration 代价款额 LCemM;o  
amount of contribution 供款数额 ze#r/j;sw  
amount of indebtedness 负债款额 !,JV<(7k  
amount of principal of the loan 贷款本金额 =$F<Ac;&  
amount of rates chargeable 应征差饷数额 )&.Zxo;q=  
amount of share capital 股本额 tE;c>=>t  
amount of sums assured 承保款额 Ox&]{  
amount of variation 变动幅度 sH+ 90|?  
amount of vote 拨款数额 G57c 8}\4  
amount payable 应付款额 -~`)V`@  
amount receivable 应收款额 4)E$. F^   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9 kLA57  
analysis 分析 ix_&<?8  
ancillary risk 附属风险 \vqqs  
annual account 周年帐目；周年帐目报表；年度决算；年结 nm]m!.$d  
annual accounting date 年结日期 o%[swoM@  
annual allowance 每年免税额；年积金；年度津贴；年津 )EIT>u=  
annual balance 年度余额 . MH;u3U  
annual disposable income 每年可动用收入 trMwFpfu  
annual estimates 周年预算 fsUZG 6  
annual fee 年费 F0/!+ho  
annual general meeting 周年大会 t`E e/L%  
annual growth rate 年增率；每年增长率 Z6IWQo,)Rh  
annual long-term supplement 长期个案每年补助金
.._UI2MA  
annual pensionable emolument 可供计算退休金的年薪 sc$I,|d2  
annual report 年报 w7QYWf'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @k||gQqIB  
annual return 周年报表；周年申报表；每年报税表格 L=V.@?  
Annual Return Rules 《周年报表规则》 Jqz K5)  
annual review of consumer prices 每年消费物价回顾 5b;~& N4
~  
annual roll-forward basis 逐年延展方式 ygYy [IZ  
annual salary 年薪 |?4NlB6  
annual statement 年度报表；年度决算表 sk7]s7  
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 1SSS0&  
annuitant 年金受益人 z2[{3Kd*  
annuity 年金 X \qG WpN%  
annuity contract 年金合约 5odXT *n  
annuity on human life 人寿年金 #X qnH  
antecedent debt 先前的债项 CRPE:7,D  
ante-dated cheque 倒填日期支票 [Lq9lw&   
anticipated expenditure 预期开支 .pyNET  
anticipated net profit 预期纯利 (0^ZZe`#j  
anticipated revenue 预期收入 ZhY03> X  
anti-inflation measure 反通货膨胀措施 
N}KL'  
anti-inflationary stance 反通货膨胀立场 R0YWe  
apparent deficit 表面赤字 )F,z pGG  
apparent financial solvency 表面偿债能力 8\HzFB  
apparent partner 表面合伙人 5+
a5pC  
application for personal assessment 个人入息课税申请书 % !Ih=DZ  
application of fund 资金应用 l;}3J3/qq]  
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 QVo>Uit   
appointed actuary 委任精算师 a6\`r^@  
appointed auditor 委任核数师；委任审计师 N."x@mV  
appointed trustee 委任的受托人 #M@~8dAH}M  
appointer 委任人 %#C9E kr  
apportioned pro rata 按比例分摊 |G/WS0  
apportionment 分配；分摊 1h?QEZ,6a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nB6 $*'  
apportionment formula 分摊方程式 T}59m;I  
apportionment of estate duty 遗产税的分摊 rG3?Z^&R+  
appraisal 估价；评估 ew<_2Xy"<  
appreciable growth 可观增长 8yk4#CZ  
appreciable impact 显着影响 sq?js#C5  
appreciable increase 可观增长 DcN!u6sJ  
appreciation 增值；升值 <."KejXg-  
appreciation against other currencies 相对其他货币升值 H h35cj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vH/RP  
appreciation tax 增值税 !wTrWD!  
appropriation 拨款；拨用；拨付 b*1yvkX5  
appropriation account 拨款帐目 8^sh@j2L  
Appropriation Bill 拨款法案 P|t2%:_  
appropriation-in-aid system 补助拨款办法 B[9y<FB+  
approved assets 核准资产 ox5Wbo
L  
approved basket stock 认可一篮子证券 n0g8B  
approved budget 核准预算 a9NIK/9  
approved charitable donation 认可慈善捐款 K #}t
\  
approved charitable institution 认可慈善机构 YP>J'{?b*"  
approved currency 核准货币；认可货币 c2-oFLNP=  
approved estimates 核准预算 Hb0_QT~  
approved estimates of expenditure 核准开支预算
N9 h|_ax  
approved overseas insurer 核准海外保险人 3Uej]}c  
approved overseas trust company 核准海外信托公司 k~)@D| ?  
approved pooled investment fund 核准汇集投资基金
opTH6a  
approved provident fund scheme 认可公积金计划 hD XaCift  
approved provision 核准拨款 pfHfw,[  
approved redeemable share 核准可赎回股份 #_WkV  
approved regional stock 认可地区性证券 i6<uj  
approved retirement scheme 认可退休金计划 l+j !CvtI  
approved subordinated loan 核准附属贷款 6sG5n7E-A  
arbitrage 套戥；套汇；套利 ),Hr  
arbitrageur 套戥者；套汇者 #4 <=Ira5  
arbitrary amount 临时款项 \>x1#Vr>#V  
arrangement 措施；安排；协定 WtO@Kf:3GH  
arrears 欠款 FmSE]et  
arrears of pay 欠付薪酬 kPoz&e_@  
arrears of revenue 逾期未收税款；逾期未收的帐项 2_}oOt?qiM  
articles of association 组织章程；组织细则；组织章程细则 q1v7( `O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L7R!,  
ascertainment of profit 确定利润 }QBL{\E!  
"Asia Clear" “亚洲结算系统”