[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 R@58*c:U(  
allotment notice 股份配售通知；配股通知 )
IP,;<  
allotment of shares 股份分配 7]U "Z*  
allowable 可获宽免；免税的 aGrIQq/k)%  
allowable business loss 可扣除的营业亏损 54gBJEhg  
allowable expenses 可扣税的支出 G"-?&)M#a  
allowance 免税额；津贴；备抵；准备金 6LOn
U~l,  
allowance for debts 债项的免税额 ~ZmN44?R  
allowance for depreciation by wear and tear 耗损折旧免税额 <6EeD5{*  
allowance for funeral expenses 殡殓费的免税额 PXK7b2fE.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +DW~BS3  
allowance for repairs and outgoings 修葺及支出方面的免税额 #+:9T/*>0  
allowance to debtor 给债务人的津贴 @)UZ@ ~R  
alteration of capital 资本更改 gy,ht3  
alternate trustee 候补受托人 l Q'I   
amalgamation 合并 6bomh2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5QW=&zI`=  
ambit of charges 征税范围；收费范围 `>gd&u  
amended valuation 经修订的估值 |8&,b`Gfo  
American Commodities Exchange 美国商品交易所 X}=n:Ql'YY  
American Express Bank Limited 美国运通银行 ~qcNEl\-y  
American Stock Exchange 美国证券交易所 Sc>,lIM  
amortization 摊销 %zA;+s$l  
amount due from banks 存放银行同业的款项 jlkmLcpf  
amount due from banks abroad 存放海外银行同业的款项 HFKfkAl  
amount due from holding companies 控股公司欠款 T_i:}ul  
amount due from local banks 存放本港银行同业的款项 4iqoR$3Fc  
amount due to banks 银行同业的存款 j
5K]CTz#  
amount due to banks abroad 海外银行同业的存款 [=" e ziM{  
amount due to holding companies 控股公司存款 4~k\j  
amount due to local banks 本港银行同业的存款 E=jNi  
amount due to outport banks 外埠银行同业的存款 Vu)4dD!  
amount for note issue 发行纸币的款额 YNLV9.P6  
amount of bond 担保契据的款额 33o9Yg|J~  
amount of consideration 代价款额 I(]}XZq  
amount of contribution 供款数额 G^~k)6v=m  
amount of indebtedness 负债款额 SFB~ ->db  
amount of principal of the loan 贷款本金额 C\3y
{s  
amount of rates chargeable 应征差饷数额 /,89p&h  
amount of share capital 股本额 gcE|#1>  
amount of sums assured 承保款额 M2HomO/X)  
amount of variation 变动幅度 A'j;\ `1  
amount of vote 拨款数额 *?Lv3}E  
amount payable 应付款额 o}$XH,-9&  
amount receivable 应收款额 9)y/:sO<P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 UM!ENI|  
analysis 分析 KX!T8+Y  
ancillary risk 附属风险 ]Uw<$!$-]s  
annual account 周年帐目；周年帐目报表；年度决算；年结 DQNnNsP:M-  
annual accounting date 年结日期 W0(_~  
annual allowance 每年免税额；年积金；年度津贴；年津 {!.(7wV\  
annual balance 年度余额 J{l1nHQZSu  
annual disposable income 每年可动用收入 *'OxAfa#x  
annual estimates 周年预算 ]=.\-K  
annual fee 年费 CKtB-a  
annual general meeting 周年大会 B268e  
annual growth rate 年增率；每年增长率 [OjF[1I)u  
annual long-term supplement 长期个案每年补助金 E4gYemuN  
annual pensionable emolument 可供计算退休金的年薪 
!,l9@eJQ  
annual report 年报 IC#>X5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <A<{,:5C  
annual return 周年报表；周年申报表；每年报税表格 iocI:b<  
Annual Return Rules 《周年报表规则》 `k=bL"T>\  
annual review of consumer prices 每年消费物价回顾 wHsYF`  
annual roll-forward basis 逐年延展方式 Ot:CPm@  
annual salary 年薪 q`|LRz&al  
annual statement 年度报表；年度决算表 G %
N $C  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X'wE7=29M  
annuitant 年金受益人 _9faBrzd  
annuity 年金 b^ L \>3  
annuity contract 年金合约 9iXeBC  
annuity on human life 人寿年金 * 1T&  
antecedent debt 先前的债项 &Flglj~7l  
ante-dated cheque 倒填日期支票 ^g*pGrl#  
anticipated expenditure 预期开支 jYx38_5e  
anticipated net profit 预期纯利 4FEk5D  
anticipated revenue 预期收入 *7*lE"$p  
anti-inflation measure 反通货膨胀措施 W!%]_I!&K  
anti-inflationary stance 反通货膨胀立场 uG?_< mun  
apparent deficit 表面赤字 p%iGc<vHX  
apparent financial solvency 表面偿债能力 So{x]x:f  
apparent partner 表面合伙人 ?;KKw*  
application for personal assessment 个人入息课税申请书 ]P#XVDn+;  
application of fund 资金应用 Cnnh7`  
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 5 elw~u  
appointed actuary 委任精算师 |s)Rxq){"V  
appointed auditor 委任核数师；委任审计师 WF2}-NU"  
appointed trustee 委任的受托人 4Yxo~ m(  
appointer 委任人 '/`= R  
apportioned pro rata 按比例分摊 l-K9LTd  
apportionment 分配；分摊 /rg*p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 d;|sI@  
apportionment formula 分摊方程式 `o<' x. I  
apportionment of estate duty 遗产税的分摊 ;+0t;B!V  
appraisal 估价；评估 t/ +=|*  
appreciable growth 可观增长 z|=}1;(.  
appreciable impact 显着影响 =3|O%\  
appreciable increase 可观增长 anI
AM  
appreciation 增值；升值 U2{ dN>  
appreciation against other currencies 相对其他货币升值 g
$( V^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .nG#co"r}3  
appreciation tax 增值税 q+P|l5_ t  
appropriation 拨款；拨用；拨付 UH]l9Aq$P  
appropriation account 拨款帐目 9!T[Z/}T  
Appropriation Bill 拨款法案 NXwz$}}Pp  
appropriation-in-aid system 补助拨款办法 z."a.>fPaO  
approved assets 核准资产 kdCUORMK  
approved basket stock 认可一篮子证券 6WV\}d:  
approved budget 核准预算 9v?N+Rb  
approved charitable donation 认可慈善捐款 A
~Y^VEn  
approved charitable institution 认可慈善机构 D<|qaHB=  
approved currency 核准货币；认可货币 W`K7
QWV4  
approved estimates 核准预算 }tsYJlh5  
approved estimates of expenditure 核准开支预算 1=#q5dZ]  
approved overseas insurer 核准海外保险人 &$"i,~q^ b  
approved overseas trust company 核准海外信托公司 W
.z;B<  
approved pooled investment fund 核准汇集投资基金 !xP8#|1  
approved provident fund scheme 认可公积金计划 5V5%/FUm  
approved provision 核准拨款 }-ftyl7  
approved redeemable share 核准可赎回股份 T;@;R%  
approved regional stock 认可地区性证券 bS
sh^Z  
approved retirement scheme 认可退休金计划 "5;;)\o~  
approved subordinated loan 核准附属贷款 Mzsfo;kk+  
arbitrage 套戥；套汇；套利 x;-. ZVF
 
arbitrageur 套戥者；套汇者 GN
-mrQo  
arbitrary amount 临时款项 v[#9+6P=  
arrangement 措施；安排；协定 K3m
]%m2\  
arrears 欠款 g) p,5BADm  
arrears of pay 欠付薪酬 R>,:A%?^b5  
arrears of revenue 逾期未收税款；逾期未收的帐项 Uu!f,L;ty  
articles of association 组织章程；组织细则；组织章程细则 [!}:KD2yX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KC(xb5x Y  
ascertainment of profit 确定利润 ZX5xF<os8  
"Asia Clear" “亚洲结算系统”