[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 V;>p@uE,P  
allotment notice 股份配售通知；配股通知  ]E,  
allotment of shares 股份分配 u\6:Txqq  
allowable 可获宽免；免税的 `TA
hW  
allowable business loss 可扣除的营业亏损 .rw
Z`MP  
allowable expenses 可扣税的支出 T,k`WR  
allowance 免税额；津贴；备抵；准备金 zV%U4P)Dao  
allowance for debts 债项的免税额 ."9v1kW  
allowance for depreciation by wear and tear 耗损折旧免税额 *`|F?wF  
allowance for funeral expenses 殡殓费的免税额 :c c#e&BO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,;UVQwY  
allowance for repairs and outgoings 修葺及支出方面的免税额 %h3CQk  
allowance to debtor 给债务人的津贴 hMi`n6m  
alteration of capital 资本更改 ~]}7|VN.}  
alternate trustee 候补受托人 ptX;-'j(  
amalgamation 合并 `^RpT]S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 75gE>:f  
ambit of charges 征税范围；收费范围 f\1)BZ'I  
amended valuation 经修订的估值 xqIt?v2c  
American Commodities Exchange 美国商品交易所 3. Kh  
American Express Bank Limited 美国运通银行
o4tQ9X=}  
American Stock Exchange 美国证券交易所 e3&R3{  
amortization 摊销 ij/ |~-!  
amount due from banks 存放银行同业的款项 I9H+$Wjd  
amount due from banks abroad 存放海外银行同业的款项 *V5R[   
amount due from holding companies 控股公司欠款 F?TAyD*  
amount due from local banks 存放本港银行同业的款项 e;!si>N  
amount due to banks 银行同业的存款 _bu, 1EM  
amount due to banks abroad 海外银行同业的存款 tZwZZ0]Z  
amount due to holding companies 控股公司存款 LY/K,6^a  
amount due to local banks 本港银行同业的存款 Q!MS_ #O  
amount due to outport banks 外埠银行同业的存款 h8Kri}z;M  
amount for note issue 发行纸币的款额 ,LX]  
amount of bond 担保契据的款额 G,%R`Xns  
amount of consideration 代价款额 B_nim[7 2  
amount of contribution 供款数额 ~`(#sjr6KR  
amount of indebtedness 负债款额 "4|D"|w I)  
amount of principal of the loan 贷款本金额 Wfz&:J#  
amount of rates chargeable 应征差饷数额 )y_MI r  
amount of share capital 股本额 eNpGa0 eG  
amount of sums assured 承保款额 Ac|IBXGa=  
amount of variation 变动幅度 3 rV)
JA  
amount of vote 拨款数额 89@gYA"Su  
amount payable 应付款额 p
8frSrcU  
amount receivable 应收款额 BH0].-)[y!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z\{y[3-  
analysis 分析 UOi8>;k`  
ancillary risk 附属风险 V'^Hn?1^  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~+7q.XL$$K  
annual accounting date 年结日期 |-%[Z  
annual allowance 每年免税额；年积金；年度津贴；年津 )u`q41!  
annual balance 年度余额 ]:8:|*w  
annual disposable income 每年可动用收入 ZXh6Se4o  
annual estimates 周年预算 LW 8LD|@  
annual fee 年费 h%9#~gJ})  
annual general meeting 周年大会 ~s
x?
aiO  
annual growth rate 年增率；每年增长率 O'*KNJX  
annual long-term supplement 长期个案每年补助金 |1uyJ?%B  
annual pensionable emolument 可供计算退休金的年薪 M<4~ewWJ  
annual report 年报 y}Oc^Fc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fczId"   
annual return 周年报表；周年申报表；每年报税表格 ~*@UQ9*p#  
Annual Return Rules 《周年报表规则》 :=C-P7  
annual review of consumer prices 每年消费物价回顾 HM/2/ /  
annual roll-forward basis 逐年延展方式 |>Qj]  
annual salary 年薪 Vf:/Kokq  
annual statement 年度报表；年度决算表 &Rdg07e;>  
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 ]nY,%XE  
annuitant 年金受益人 }4b 4<Sm_h  
annuity 年金 \] 1qAF
B5  
annuity contract 年金合约 tN&4t xB  
annuity on human life 人寿年金 f.-b.nNf  
antecedent debt 先前的债项 Bf1,(^3XH  
ante-dated cheque 倒填日期支票 $F"'=+0  
anticipated expenditure 预期开支 JTA65T{3  
anticipated net profit 预期纯利 Nk*d=vj  
anticipated revenue 预期收入 "N>~]  
anti-inflation measure 反通货膨胀措施 ro zp  
anti-inflationary stance 反通货膨胀立场 | vL0}e  
apparent deficit 表面赤字 V(3^ev/  
apparent financial solvency 表面偿债能力 agp`<1h9  
apparent partner 表面合伙人 QH7"' u6  
application for personal assessment 个人入息课税申请书 E">FH>8K}  
application of fund 资金应用 ROsR;C0!  
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 4+I@  
appointed actuary 委任精算师 G<:_O-cPSv  
appointed auditor 委任核数师；委任审计师 K%iWUl;  
appointed trustee 委任的受托人 (?4m0Sn>#h  
appointer 委任人 iq*]CF  
apportioned pro rata 按比例分摊 |mvY=t %  
apportionment 分配；分摊 Zawnx=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =z#6mSx|W  
apportionment formula 分摊方程式 A:!_ &  
apportionment of estate duty 遗产税的分摊 = Lt)15
 
appraisal 估价；评估 wX<w)@  
appreciable growth 可观增长 @ >_v/U'  
appreciable impact 显着影响 
HueGARS  
appreciable increase 可观增长 L8R{W0Zr>!  
appreciation 增值；升值 $r+_Y/  
appreciation against other currencies 相对其他货币升值 ~;$,h ET  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m'HAt~  
appreciation tax 增值税 %n?&#_G|  
appropriation 拨款；拨用；拨付 uIh68UM   
appropriation account 拨款帐目 *WMI<w~_  
Appropriation Bill 拨款法案 ~P! \;S  
appropriation-in-aid system 补助拨款办法 Hw29V //  
approved assets 核准资产 Jj%"
  
approved basket stock 认可一篮子证券 k6eh$*!  
approved budget 核准预算 TP3KT)  
approved charitable donation 认可慈善捐款 -J &y]'  
approved charitable institution 认可慈善机构 %[S-"k
 
approved currency 核准货币；认可货币 /vgEDw  
approved estimates 核准预算 b:B+x6M  
approved estimates of expenditure 核准开支预算 Uzh#zeZ`<  
approved overseas insurer 核准海外保险人 a=_+8RyVQ  
approved overseas trust company 核准海外信托公司 (:er~Y}  
approved pooled investment fund 核准汇集投资基金 (E(J}r~E  
approved provident fund scheme 认可公积金计划 +%Z#!1u  
approved provision 核准拨款 yK+1C68A  
approved redeemable share 核准可赎回股份 !#&`1cYX  
approved regional stock 认可地区性证券 ^5E:hW[*  
approved retirement scheme 认可退休金计划 l(A)Gd5>  
approved subordinated loan 核准附属贷款 (}B3df  
arbitrage 套戥；套汇；套利 ) KvGJo)("  
arbitrageur 套戥者；套汇者 h4ozwVA  
arbitrary amount 临时款项 wF=?EK(;P{  
arrangement 措施；安排；协定 xqSoE[<v  
arrears 欠款 ~#MXhhqB  
arrears of pay 欠付薪酬 ?i{/iH~Sf  
arrears of revenue 逾期未收税款；逾期未收的帐项 4yK{(!&i+  
articles of association 组织章程；组织细则；组织章程细则 &c[ISc>N{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k%D|17I  
ascertainment of profit 确定利润 \^oI3K0`  
"Asia Clear" “亚洲结算系统”