[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 eZg31.  
allotment notice 股份配售通知；配股通知 JTz1M~  
allotment of shares 股份分配 gvsS:4N"Nq  
allowable 可获宽免；免税的 oD"fRBS+$  
allowable business loss 可扣除的营业亏损 Uhg[#TUK  
allowable expenses 可扣税的支出 TxxW/f9D  
allowance 免税额；津贴；备抵；准备金 -B`;Sx  
allowance for debts 债项的免税额 ^P{'l^CVX  
allowance for depreciation by wear and tear 耗损折旧免税额 kW-5H;>  
allowance for funeral expenses 殡殓费的免税额 tP3H7Yl!g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YK}(
VF?&  
allowance for repairs and outgoings 修葺及支出方面的免税额 !)LR41>?  
allowance to debtor 给债务人的津贴 qTffh{q V  
alteration of capital 资本更改 %*jpQOw  
alternate trustee 候补受托人 YW/<. 0rI  
amalgamation 合并 BE3~f6 `  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YjdH7.js  
ambit of charges 征税范围；收费范围 `5q`ibyPI  
amended valuation 经修订的估值 75^-93  
American Commodities Exchange 美国商品交易所 6j` waK  
American Express Bank Limited 美国运通银行 LO` (V  
American Stock Exchange 美国证券交易所 =U,;/f  
amortization 摊销 -u 8 @ .  
amount due from banks 存放银行同业的款项 f_z2d+  
amount due from banks abroad 存放海外银行同业的款项 nS4~1a  
amount due from holding companies 控股公司欠款 3QXGbu}:h!  
amount due from local banks 存放本港银行同业的款项 -
lAA,}&+!  
amount due to banks 银行同业的存款 o'H$g%  
amount due to banks abroad 海外银行同业的存款 />f`X+d  
amount due to holding companies 控股公司存款 \Dt0 } ?;k  
amount due to local banks 本港银行同业的存款 +<3tv&"  
amount due to outport banks 外埠银行同业的存款 ?]P&3UU>0z  
amount for note issue 发行纸币的款额 )<3WVvB  
amount of bond 担保契据的款额 wx57dm+  
amount of consideration 代价款额 /&kTVuN"(  
amount of contribution 供款数额 ]k,fEn(  
amount of indebtedness 负债款额 q<;9!2py  
amount of principal of the loan 贷款本金额 Sfvi|kZX  
amount of rates chargeable 应征差饷数额 IE,g  
amount of share capital 股本额 ;9prsvf  
amount of sums assured 承保款额 j"YJ1R-5  
amount of variation 变动幅度 aC%0jJ<eo  
amount of vote 拨款数额 y XS/3_A{  
amount payable 应付款额 (Ojg~P4;&  
amount receivable 应收款额 g[eI-J+F
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D/{-  
analysis 分析 w5&UG/z%l  
ancillary risk 附属风险 k @wT,?kD  
annual account 周年帐目；周年帐目报表；年度决算；年结 NtA}I)'SWU  
annual accounting date 年结日期 f'#7i@Je  
annual allowance 每年免税额；年积金；年度津贴；年津 {8UBxFIM(  
annual balance 年度余额 SSH/q/  
annual disposable income 每年可动用收入 G=b`w;oL:  
annual estimates 周年预算 >\>HRyt%  
annual fee 年费 YJ:CqTy  
annual general meeting 周年大会 xDVzHgbf  
annual growth rate 年增率；每年增长率 IWMqmCbv  
annual long-term supplement 长期个案每年补助金 _`;6'}]s  
annual pensionable emolument 可供计算退休金的年薪 gbI0?G6XN/  
annual report 年报 ^Yn6kF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 X*8U%uF  
annual return 周年报表；周年申报表；每年报税表格 "3\)@  
Annual Return Rules 《周年报表规则》 40:YJ_n  
annual review of consumer prices 每年消费物价回顾 k_y@vW3  
annual roll-forward basis 逐年延展方式 MKQa&Dvw  
annual salary 年薪 }}Q|O]e  
annual statement 年度报表；年度决算表 3g5i5 G\  
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 {yfG_J  
annuitant 年金受益人 S:t7U%  
annuity 年金 ~xXB !K~C  
annuity contract 年金合约 p?dMa_g  
annuity on human life 人寿年金 X@\! \  
antecedent debt 先前的债项 ff{ESFtD  
ante-dated cheque 倒填日期支票 &[kwM395  
anticipated expenditure 预期开支 .JH3,L"S^  
anticipated net profit 预期纯利 9g 2x+@5T^  
anticipated revenue 预期收入 H,\c"  
anti-inflation measure 反通货膨胀措施 S"}FsS;k<?  
anti-inflationary stance 反通货膨胀立场 AWf zMJ;VS  
apparent deficit 表面赤字 (-~tb-  
apparent financial solvency 表面偿债能力 OS \co:  
apparent partner 表面合伙人 sG^b_3o)A  
application for personal assessment 个人入息课税申请书 N"2@yaN  
application of fund 资金应用 x9@%L{*  
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 ;GvyL>|-~  
appointed actuary 委任精算师 u2!8'-Ai  
appointed auditor 委任核数师；委任审计师 r_R|.fl
<[  
appointed trustee 委任的受托人 e"2 wXd_}  
appointer 委任人 VF6@;5p  
apportioned pro rata 按比例分摊 x.45!8Zb  
apportionment 分配；分摊 27Lya!/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Oj<2_u  
apportionment formula 分摊方程式 w0Us8JNGz  
apportionment of estate duty 遗产税的分摊 /#Ew{RvW'  
appraisal 估价；评估 p6jR,m8S  
appreciable growth 可观增长 ?+dI/jB4X  
appreciable impact 显着影响 &5zUk++  
appreciable increase 可观增长 .4?M.Z4[  
appreciation 增值；升值 m2N ?Fg  
appreciation against other currencies 相对其他货币升值 wV U(Du  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SXgp j  
appreciation tax 增值税 JU"!qXQr
 
appropriation 拨款；拨用；拨付 ,ZH)[P)5P  
appropriation account 拨款帐目 bz<wihZj  
Appropriation Bill 拨款法案 -|V@zSKr3  
appropriation-in-aid system 补助拨款办法 2{{M{#}S.  
approved assets 核准资产 ;r`[6[AG  
approved basket stock 认可一篮子证券 v[HxO?x^  
approved budget 核准预算 '6K WobXm  
approved charitable donation 认可慈善捐款 {_Ke'" k  
approved charitable institution 认可慈善机构 a0AI
q44  
approved currency 核准货币；认可货币 85nUR[)h  
approved estimates 核准预算 Wp>W?'`  
approved estimates of expenditure 核准开支预算 drN^-e  
approved overseas insurer 核准海外保险人 Te5_T&1Z  
approved overseas trust company 核准海外信托公司 &A%#LVjf  
approved pooled investment fund 核准汇集投资基金 )u[2TI1  
approved provident fund scheme 认可公积金计划 EB>laZy>  
approved provision 核准拨款 c) 1m4SB@  
approved redeemable share 核准可赎回股份 'jmcS0f -  
approved regional stock 认可地区性证券 X'iki4  
approved retirement scheme 认可退休金计划 ^=W%G^jJy  
approved subordinated loan 核准附属贷款 cZ o]*Gv.  
arbitrage 套戥；套汇；套利 T@k&YJ  
arbitrageur 套戥者；套汇者 %OW[rbE.  
arbitrary amount 临时款项 GDOaZi  
arrangement 措施；安排；协定 DY,Sfh;tp  
arrears 欠款 EStHl(DUPq  
arrears of pay 欠付薪酬 ;'cv?3Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 @ tp/0E?  
articles of association 组织章程；组织细则；组织章程细则 1!=$3]l0Lj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
rro,AS}  
ascertainment of profit 确定利润 ^S, "iV  
"Asia Clear" “亚洲结算系统”