[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 \!50UVzm)  
allotment notice 股份配售通知；配股通知 K0+.q?8D|  
allotment of shares 股份分配 t>)45<PEw  
allowable 可获宽免；免税的 BI?@1q}:  
allowable business loss 可扣除的营业亏损 y&[y=0!  
allowable expenses 可扣税的支出 t+r:"bb  
allowance 免税额；津贴；备抵；准备金 b^c9po  
allowance for debts 债项的免税额 SAV%4  
allowance for depreciation by wear and tear 耗损折旧免税额 J T#d (Y  
allowance for funeral expenses 殡殓费的免税额 =QJRMF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7IlOG~DC  
allowance for repairs and outgoings 修葺及支出方面的免税额 -D^A:}$  
allowance to debtor 给债务人的津贴 ^rl"rEA  
alteration of capital 资本更改 Q:C$&-$  
alternate trustee 候补受托人 Z
Sy?T  
amalgamation 合并 aA`/E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AdZ;j6#  
ambit of charges 征税范围；收费范围 RZpcXv  
amended valuation 经修订的估值 ?YM4b5!3T  
American Commodities Exchange 美国商品交易所 X@)z8
0  
American Express Bank Limited 美国运通银行 `IpA.| Y  
American Stock Exchange 美国证券交易所 iZ3W"Vd`b  
amortization 摊销 UM*jKi2]"  
amount due from banks 存放银行同业的款项 Qcjc,  
amount due from banks abroad 存放海外银行同业的款项 |H}m4-+*  
amount due from holding companies 控股公司欠款 \'CN  
amount due from local banks 存放本港银行同业的款项 vP@v.6gS,  
amount due to banks 银行同业的存款 ^\:8w0Y^  
amount due to banks abroad 海外银行同业的存款 2 !" XzdD  
amount due to holding companies 控股公司存款 B \*@krI@  
amount due to local banks 本港银行同业的存款 o'<^LYSnB  
amount due to outport banks 外埠银行同业的存款  mV^Zy  
amount for note issue 发行纸币的款额 OX:O^ (-r,  
amount of bond 担保契据的款额  }}<Z,/O  
amount of consideration 代价款额 h0Z{,s}  
amount of contribution 供款数额 >gKh  
amount of indebtedness 负债款额 # {fTgq  
amount of principal of the loan 贷款本金额 }{9&:!uA  
amount of rates chargeable 应征差饷数额 \,Lo>G`!  
amount of share capital 股本额 NCqo@vE  
amount of sums assured 承保款额 F 09DV<j  
amount of variation 变动幅度 ~n')&u{  
amount of vote 拨款数额 ,vqr<H9e  
amount payable 应付款额 XMB[h   
amount receivable 应收款额 /"H`.LD.?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /y7M lU9  
analysis 分析 (}r|yE  
ancillary risk 附属风险 am_gH  
annual account 周年帐目；周年帐目报表；年度决算；年结 3cS2gxF  
annual accounting date 年结日期 Y!q!5Crfi  
annual allowance 每年免税额；年积金；年度津贴；年津 SQ,?N XZ  
annual balance 年度余额 -7uwOr  
annual disposable income 每年可动用收入 m@`8A  
annual estimates 周年预算 _sE#)@p  
annual fee 年费 WnwhSr2  
annual general meeting 周年大会 ;R=.iOn  
annual growth rate 年增率；每年增长率 1 Q-bYJG  
annual long-term supplement 长期个案每年补助金 CxhY$%C (L  
annual pensionable emolument 可供计算退休金的年薪 zOEY6lAwI  
annual report 年报 ;g_> ;tR/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GhY1k ";  
annual return 周年报表；周年申报表；每年报税表格 }ZSQ>8a  
Annual Return Rules 《周年报表规则》 @UBjq%z  
annual review of consumer prices 每年消费物价回顾 {*ZY(6^  
annual roll-forward basis 逐年延展方式 #eU.p&Zc  
annual salary 年薪 e6X[vc|Y}  
annual statement 年度报表；年度决算表 _ ~RpGX  
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 w:Jrmx  
annuitant 年金受益人 ultG36.x  
annuity 年金 ?.c;
oS|  
annuity contract 年金合约 =ItkFjhBc  
annuity on human life 人寿年金 dLsn\m>  
antecedent debt 先前的债项 ]Fvm 7V  
ante-dated cheque 倒填日期支票 DcIvhBp  
anticipated expenditure 预期开支 {u!)y?}I-  
anticipated net profit 预期纯利 1Kvx1p   
anticipated revenue 预期收入 b6t}{_7  
anti-inflation measure 反通货膨胀措施 FG3UZVUg9  
anti-inflationary stance 反通货膨胀立场 ]`g <w#  
apparent deficit 表面赤字 3Y)PU=  
apparent financial solvency 表面偿债能力 `6y{. $ z  
apparent partner 表面合伙人 /MB{Pmk$R  
application for personal assessment 个人入息课税申请书 =Cv/Y%D
N  
application of fund 资金应用 ,<<4*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \ 6EKgC1  
appointed actuary 委任精算师 3'c\;1lhT  
appointed auditor 委任核数师；委任审计师 sG~<M"znV  
appointed trustee 委任的受托人 {ng"=3+n  
appointer 委任人 GEjd7s]C  
apportioned pro rata 按比例分摊 58%'UwKn  
apportionment 分配；分摊 /!}'t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2nb:)  
apportionment formula 分摊方程式 E$a ?LFa6  
apportionment of estate duty 遗产税的分摊 2M)]!lYy  
appraisal 估价；评估 (qn2 xrV  
appreciable growth 可观增长 zJ+8FWy:S  
appreciable impact 显着影响 Obw?_@X  
appreciable increase 可观增长 Bb&^{7  
appreciation 增值；升值 z3t~}aL  
appreciation against other currencies 相对其他货币升值 wiOgyMdx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d|Gl`BG   
appreciation tax 增值税 *F>v ]8  
appropriation 拨款；拨用；拨付 L.xZ_ 6  
appropriation account 拨款帐目 Vh3Ijn  
Appropriation Bill 拨款法案 E6Rz@"^XV  
appropriation-in-aid system 补助拨款办法 
#B'aU#$u  
approved assets 核准资产 {Z;jhR,  
approved basket stock 认可一篮子证券 KucV3-I  
approved budget 核准预算 oIGrA-T}  
approved charitable donation 认可慈善捐款 3$vRW.c\q  
approved charitable institution 认可慈善机构 #X: 'aj98  
approved currency 核准货币；认可货币 _qv K*nE  
approved estimates 核准预算 A392=:N+Q  
approved estimates of expenditure 核准开支预算 Q@e[5RA+]  
approved overseas insurer 核准海外保险人 SUWD]k>PH  
approved overseas trust company 核准海外信托公司 _$< Gyz*  
approved pooled investment fund 核准汇集投资基金 ` b !5^W  
approved provident fund scheme 认可公积金计划 >Sa*`q3J  
approved provision 核准拨款 r _,_5 @0e  
approved redeemable share 核准可赎回股份 B)$c|dUV  
approved regional stock 认可地区性证券 K.C> a:J  
approved retirement scheme 认可退休金计划
cN! uV-e  
approved subordinated loan 核准附属贷款 f:zFFpP.j@  
arbitrage 套戥；套汇；套利 X u"R^  
arbitrageur 套戥者；套汇者 -Z4{;I[Q@  
arbitrary amount 临时款项 _a_xzv'  
arrangement 措施；安排；协定 ]DFXPV  
arrears 欠款
T0Yiayt  
arrears of pay 欠付薪酬 rA0,`}8\  
arrears of revenue 逾期未收税款；逾期未收的帐项 A>VI{  
articles of association 组织章程；组织细则；组织章程细则 71#I5*8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =1h9rlFj"D  
ascertainment of profit 确定利润 {qKxz9.y  
"Asia Clear" “亚洲结算系统”