[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 :rU.5(,  
allotment notice 股份配售通知；配股通知 Q&:)D7m\)S  
allotment of shares 股份分配 %]}JWXof  
allowable 可获宽免；免税的 Ztmh z_u7  
allowable business loss 可扣除的营业亏损 7he,(V  
allowable expenses 可扣税的支出 T"{~mQ*  
allowance 免税额；津贴；备抵；准备金 l%2VA  
allowance for debts 债项的免税额 pF8$83S  
allowance for depreciation by wear and tear 耗损折旧免税额 Bza<.E=  
allowance for funeral expenses 殡殓费的免税额 fE~KWLm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )).=MTk  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;/$pxD  
allowance to debtor 给债务人的津贴 LHA^uuBN}  
alteration of capital 资本更改 UDr1t n  
alternate trustee 候补受托人 76rv$z{g^  
amalgamation 合并 sPi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "O>~osj  
ambit of charges 征税范围；收费范围 P^<3 Z)L  
amended valuation 经修订的估值 U\lbh;9G  
American Commodities Exchange 美国商品交易所 %>Gb]dv?  
American Express Bank Limited 美国运通银行 aeUgr!  
American Stock Exchange 美国证券交易所 "}Om0rB}1  
amortization 摊销 V.:,Q  
amount due from banks 存放银行同业的款项 Pg
 T3E  
amount due from banks abroad 存放海外银行同业的款项 LSc^3=X  
amount due from holding companies 控股公司欠款 wA$7 SWC  
amount due from local banks 存放本港银行同业的款项 "qq$i35x  
amount due to banks 银行同业的存款 DQY1oM)D!  
amount due to banks abroad 海外银行同业的存款 0]7jb_n1  
amount due to holding companies 控股公司存款 P_3IFHe  
amount due to local banks 本港银行同业的存款 Y9X,2L7V  
amount due to outport banks 外埠银行同业的存款 s?}qi
a\~m  
amount for note issue 发行纸币的款额 u!D?^:u=)  
amount of bond 担保契据的款额 hx0t!k(3  
amount of consideration 代价款额 ;xiN<f4B  
amount of contribution 供款数额 0bh 6ay4  
amount of indebtedness 负债款额 NW6;7nWb  
amount of principal of the loan 贷款本金额 B0b|+5WhR  
amount of rates chargeable 应征差饷数额 _m?i$5  
amount of share capital 股本额 e=VSO!(rY  
amount of sums assured 承保款额 \@Cz 32wg  
amount of variation 变动幅度 ?MFC(Wsh  
amount of vote 拨款数额 \m|5Aqs  
amount payable 应付款额 5/P. 4<c7  
amount receivable 应收款额 _'cB<9P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }Q:
CZ  
analysis 分析 aQ(P#n>a2  
ancillary risk 附属风险 % T
Fsk  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;U4O`pZ  
annual accounting date 年结日期 EwzcB\m  
annual allowance 每年免税额；年积金；年度津贴；年津 i}8OaX3x  
annual balance 年度余额 ,M`1 k  
annual disposable income 每年可动用收入 h<?Px"& J  
annual estimates 周年预算 17'd~-lE  
annual fee 年费 <!
m.+  
annual general meeting 周年大会 { H,O@  
annual growth rate 年增率；每年增长率 z{3`nd,  
annual long-term supplement 长期个案每年补助金 (enr{1  
annual pensionable emolument 可供计算退休金的年薪 EgG3XhfS  
annual report 年报 8g8eY pG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &w^9# L  
annual return 周年报表；周年申报表；每年报税表格 ' yH  
Annual Return Rules 《周年报表规则》 ?cWwt~N9  
annual review of consumer prices 每年消费物价回顾 mxCneX  
annual roll-forward basis 逐年延展方式 n#"G)+h3#  
annual salary 年薪 tb?TPd-OY  
annual statement 年度报表；年度决算表 ;V~x[J|x  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s2,6aW C  
annuitant 年金受益人 C1f$^
N  
annuity 年金 |s/Kb]t  
annuity contract 年金合约 uzQj+Po  
annuity on human life 人寿年金 02EX_tt),  
antecedent debt 先前的债项 9 D.
wW  
ante-dated cheque 倒填日期支票 a:*N0  
anticipated expenditure 预期开支 rYt|[Pk  
anticipated net profit 预期纯利 wclj9&k  
anticipated revenue 预期收入 }~LGq.H  
anti-inflation measure 反通货膨胀措施 ~c v|,  
anti-inflationary stance 反通货膨胀立场 1:<n(?5JI  
apparent deficit 表面赤字 uG'S&8i_  
apparent financial solvency 表面偿债能力 lmcgOTT):  
apparent partner 表面合伙人 91 R7Rrne  
application for personal assessment 个人入息课税申请书 , SUx!o  
application of fund 资金应用 \h[*oeh  
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 c[,Rhf  
appointed actuary 委任精算师 @>VX]Qe^X  
appointed auditor 委任核数师；委任审计师 3-{WFnA  
appointed trustee 委任的受托人 5xKod0bA  
appointer 委任人 eptw)S-j  
apportioned pro rata 按比例分摊 PSAEW.L  
apportionment 分配；分摊 N68]r3/K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yT<"?S>D  
apportionment formula 分摊方程式 ._p2"<  
apportionment of estate duty 遗产税的分摊 Z/ml,4e  
appraisal 估价；评估 "PTEt{qn  
appreciable growth 可观增长 $27OrXQ|  
appreciable impact 显着影响 !_+FuF"@  
appreciable increase 可观增长 xH28\]F5n  
appreciation 增值；升值 uUp>N^mmVH  
appreciation against other currencies 相对其他货币升值 VXk[p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IX 6 jb"  
appreciation tax 增值税 U43U2/^  
appropriation 拨款；拨用；拨付 "MzBy)4Q  
appropriation account 拨款帐目 ,e 7 ~G  
Appropriation Bill 拨款法案 EpACd8Fb  
appropriation-in-aid system 补助拨款办法 SefF Ci%4  
approved assets 核准资产 8@;R2]Q  
approved basket stock 认可一篮子证券 |Z>}#R!,P  
approved budget 核准预算 kn$SG  
approved charitable donation 认可慈善捐款 'Kmf6iK>[  
approved charitable institution 认可慈善机构 KJ&I4CU]^  
approved currency 核准货币；认可货币 (i{ZxWW&  
approved estimates 核准预算 JI-.SR  
approved estimates of expenditure 核准开支预算 o4a@{nt^,  
approved overseas insurer 核准海外保险人 =v|$dDz  
approved overseas trust company 核准海外信托公司 =saRh)EM  
approved pooled investment fund 核准汇集投资基金 !}mM"|<  
approved provident fund scheme 认可公积金计划 }|/<!l+;$  
approved provision 核准拨款 D?xR>Oo)  
approved redeemable share 核准可赎回股份 evE:FiDm(j  
approved regional stock 认可地区性证券 mV}8s]29  
approved retirement scheme 认可退休金计划 '%|Um3);0p  
approved subordinated loan 核准附属贷款 +Y+fM  
arbitrage 套戥；套汇；套利 YJwI@E(l$  
arbitrageur 套戥者；套汇者 :zIB3nT^  
arbitrary amount 临时款项 YJz06E1 -9  
arrangement 措施；安排；协定 kG4])qxC'  
arrears 欠款 b~ig$!N]  
arrears of pay 欠付薪酬 wE9z@\z]  
arrears of revenue 逾期未收税款；逾期未收的帐项 LkF
* $  
articles of association 组织章程；组织细则；组织章程细则 C.u)2[(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UaXIrBc  
ascertainment of profit 确定利润 m(xyEU  
"Asia Clear" “亚洲结算系统”