[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 #plY\0E@  
allotment notice 股份配售通知；配股通知 ]v+31vdf:O  
allotment of shares 股份分配 U%0Ty|$Y  
allowable 可获宽免；免税的 )M2F4[vcb  
allowable business loss 可扣除的营业亏损 z;@*r}H  
allowable expenses 可扣税的支出 ZiLj=bh  
allowance 免税额；津贴；备抵；准备金 SkU9ON  
allowance for debts 债项的免税额 \. M*lqI  
allowance for depreciation by wear and tear 耗损折旧免税额 RK w$-7O  
allowance for funeral expenses 殡殓费的免税额 s/089jlc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KZ~*Nz+H2  
allowance for repairs and outgoings 修葺及支出方面的免税额 [w ;kkMJAy  
allowance to debtor 给债务人的津贴 `y+tf?QN  
alteration of capital 资本更改 &/,|+U[  
alternate trustee 候补受托人 D7_*k%;@  
amalgamation 合并 0527Wj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vloF::1  
ambit of charges 征税范围；收费范围 }@.|?2b +  
amended valuation 经修订的估值 Q_l'o3  
American Commodities Exchange 美国商品交易所 /dnCwFXf  
American Express Bank Limited 美国运通银行 EJ2yO@5O  
American Stock Exchange 美国证券交易所 m,fAeln  
amortization 摊销 :6$>_m=i  
amount due from banks 存放银行同业的款项 V)}rEX  
amount due from banks abroad 存放海外银行同业的款项 #m={yck *  
amount due from holding companies 控股公司欠款 $AHQmyg<  
amount due from local banks 存放本港银行同业的款项 (XoH,K?{z  
amount due to banks 银行同业的存款 RejQ5'Neh  
amount due to banks abroad 海外银行同业的存款 J4 Dry<  
amount due to holding companies 控股公司存款 HV<Lf 6gE  
amount due to local banks 本港银行同业的存款 b+Br=Fv"T  
amount due to outport banks 外埠银行同业的存款 qWb+r  
amount for note issue 发行纸币的款额 Dc)dE2  
amount of bond 担保契据的款额 Hc`A3SMR  
amount of consideration 代价款额 ,0LU~AGe   
amount of contribution 供款数额 ']+Uu'a  
amount of indebtedness 负债款额 5h;+Ky!I  
amount of principal of the loan 贷款本金额 v$^Z6>vVI  
amount of rates chargeable 应征差饷数额 CirZ+o  
amount of share capital 股本额 .`&F>o(A  
amount of sums assured 承保款额 ~K@'+5Pc  
amount of variation 变动幅度 '(/7[tJ  
amount of vote 拨款数额 fDLG>rXPT  
amount payable 应付款额 B5$kHM%p  
amount receivable 应收款额 @V!r"Bkg.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XC+A_"w)  
analysis 分析 T1H"\+  
ancillary risk 附属风险 QE7V. >J_p  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^Ox3XC  
annual accounting date 年结日期 &\_iOw8  
annual allowance 每年免税额；年积金；年度津贴；年津 mkR2i>  
annual balance 年度余额 @e{^`\l=<  
annual disposable income 每年可动用收入 *z7dl5xJ  
annual estimates 周年预算 jmeRrnC}  
annual fee 年费 |ZQ@fmvL/p  
annual general meeting 周年大会 ,~._}E&9I  
annual growth rate 年增率；每年增长率 Sf8{h|71  
annual long-term supplement 长期个案每年补助金 b".L_Ma1*  
annual pensionable emolument 可供计算退休金的年薪 4"Hye&O  
annual report 年报 +]Y,
q w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IH"6? 9nd  
annual return 周年报表；周年申报表；每年报税表格 Fgh]KQ/5  
Annual Return Rules 《周年报表规则》 5scEc,JCi  
annual review of consumer prices 每年消费物价回顾 V(E/'DR  
annual roll-forward basis 逐年延展方式 0#MqD[U(  
annual salary 年薪 {%C7EAq*  
annual statement 年度报表；年度决算表 +$Rt+S BD  
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 n ?c]M  
annuitant 年金受益人 AQ='|%  
annuity 年金 R=KQ  
annuity contract 年金合约 wiBVuj#  
annuity on human life 人寿年金 nWHa.H#  
antecedent debt 先前的债项 FLY Ca  
ante-dated cheque 倒填日期支票 3
*@5S]]  
anticipated expenditure 预期开支 {*ob_oc  
anticipated net profit 预期纯利 C$ 5[X7'  
anticipated revenue 预期收入 m?&1yU9  
anti-inflation measure 反通货膨胀措施 GDuMY\1  
anti-inflationary stance 反通货膨胀立场 KSrx[q  
apparent deficit 表面赤字 -! K-Htb-  
apparent financial solvency 表面偿债能力 [V WUqlNt>  
apparent partner 表面合伙人 &>Vfa  
application for personal assessment 个人入息课税申请书 p l&Muv  
application of fund 资金应用 tzh1s i  
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 /g4f`$a  
appointed actuary 委任精算师 ZGd!IghL  
appointed auditor 委任核数师；委任审计师 *2X0^H|dS  
appointed trustee 委任的受托人
L/z),#  
appointer 委任人 'R:"5
d  
apportioned pro rata 按比例分摊 "V}[':fen  
apportionment 分配；分摊 SZXY/~ =h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RG4sQ0
 
apportionment formula 分摊方程式 cSm%s  
apportionment of estate duty 遗产税的分摊 `F>O;>i''  
appraisal 估价；评估 +="e]Yh;  
appreciable growth 可观增长 qQH]`#P  
appreciable impact 显着影响 P$-X)c$&  
appreciable increase 可观增长 n9xAPB }  
appreciation 增值；升值 s S7c!  
appreciation against other currencies 相对其他货币升值 }3L@J8:D"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'Un" rts  
appreciation tax 增值税 |*0<M(YXN  
appropriation 拨款；拨用；拨付 "%x<ttLl  
appropriation account 拨款帐目 UMcgdJB  
Appropriation Bill 拨款法案 X'
"SVO.  
appropriation-in-aid system 补助拨款办法 w/K_B:s  
approved assets 核准资产 +PuPO9jKO@  
approved basket stock 认可一篮子证券 Kp,M"Y  
approved budget 核准预算 `9 b7>Nn<  
approved charitable donation 认可慈善捐款 lgtC|kM=  
approved charitable institution 认可慈善机构 I'0@viF"Nx  
approved currency 核准货币；认可货币 aX}P|l  
approved estimates 核准预算 =pC3~-;3  
approved estimates of expenditure 核准开支预算 4%3Mb-#Y]  
approved overseas insurer 核准海外保险人 82DmG@"s2  
approved overseas trust company 核准海外信托公司 <|Pun8j  
approved pooled investment fund 核准汇集投资基金 q+vx_4  
approved provident fund scheme 认可公积金计划 yu/`h5&*  
approved provision 核准拨款 +@/"%9w
 
approved redeemable share 核准可赎回股份 #gcF"L||  
approved regional stock 认可地区性证券 x HhN  
approved retirement scheme 认可退休金计划 5EebPXBzB  
approved subordinated loan 核准附属贷款 heK7pH7;d  
arbitrage 套戥；套汇；套利 E0?iXSJ  
arbitrageur 套戥者；套汇者 %V ;?  
arbitrary amount 临时款项  MEGv}  
arrangement 措施；安排；协定 ~7zGI\=P@  
arrears 欠款 4sT88lG4n  
arrears of pay 欠付薪酬 !f+H,]D"  
arrears of revenue 逾期未收税款；逾期未收的帐项 GJqJlgHe  
articles of association 组织章程；组织细则；组织章程细则 3z&Fi;<+j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ynhmMy%  
ascertainment of profit 确定利润 ixT:)|'i  
"Asia Clear" “亚洲结算系统”