[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 ).}k6v[4)  
allotment notice 股份配售通知；配股通知 Y3$PQwn .P  
allotment of shares 股份分配 A!W"*WT  
allowable 可获宽免；免税的 +#qt^NO  
allowable business loss 可扣除的营业亏损 sh(kRrdY3  
allowable expenses 可扣税的支出 P%+or*  
allowance 免税额；津贴；备抵；准备金 AuDR |;i  
allowance for debts 债项的免税额 .D,?u"fk|  
allowance for depreciation by wear and tear 耗损折旧免税额 x, Vh  
allowance for funeral expenses 殡殓费的免税额 H KiVEg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z-t}6c'Kg  
allowance for repairs and outgoings 修葺及支出方面的免税额 f']sU/c=  
allowance to debtor 给债务人的津贴 60,-\h  
alteration of capital 资本更改 }-{b$6]  
alternate trustee 候补受托人 9R@abm,I  
amalgamation 合并 `Ixs7{&jU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z?(4%U5z  
ambit of charges 征税范围；收费范围 ] `B,L*m6  
amended valuation 经修订的估值 jj3Pf>D+k  
American Commodities Exchange 美国商品交易所 $35,\ZO>  
American Express Bank Limited 美国运通银行 n4WS V  
American Stock Exchange 美国证券交易所 7.$
]f71z  
amortization 摊销 w`j*W$82
  
amount due from banks 存放银行同业的款项 +#*&XX5A#?  
amount due from banks abroad 存放海外银行同业的款项 Ep<!zO|  
amount due from holding companies 控股公司欠款 ]D{c4)\7C|  
amount due from local banks 存放本港银行同业的款项 r}R^<y@I  
amount due to banks 银行同业的存款 E#<7\p>  
amount due to banks abroad 海外银行同业的存款 J&63Z  
amount due to holding companies 控股公司存款 
nOoKGT  
amount due to local banks 本港银行同业的存款 @TA8^ND  
amount due to outport banks 外埠银行同业的存款 #u8*CA9  
amount for note issue 发行纸币的款额
K}PvrcO1  
amount of bond 担保契据的款额 3s?v(1 {)  
amount of consideration 代价款额 Mu'^OX82  
amount of contribution 供款数额 d<^_w!4X}  
amount of indebtedness 负债款额
56Sh  
amount of principal of the loan 贷款本金额 p*pn@z  
amount of rates chargeable 应征差饷数额 gb=80s0  
amount of share capital 股本额 &;ZC<?wS  
amount of sums assured 承保款额 6%ZHP?  
amount of variation 变动幅度 3`&VRF8  
amount of vote 拨款数额 ka2F!  
amount payable 应付款额 _8 [UtZYG  
amount receivable 应收款额
N 8:"&WM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d& aBs++T  
analysis 分析 \|eJJC  
ancillary risk 附属风险 DC|xilP1O  
annual account 周年帐目；周年帐目报表；年度决算；年结 $yDW.pt  
annual accounting date 年结日期 ?CH?kP  
annual allowance 每年免税额；年积金；年度津贴；年津 >oft :7p  
annual balance 年度余额 H\)gE>  
annual disposable income 每年可动用收入 uX[O,l^}  
annual estimates 周年预算 #0P!xZ'|{  
annual fee 年费 n> MD\ZS  
annual general meeting 周年大会 t/JOERw  
annual growth rate 年增率；每年增长率 7o;x
(9  
annual long-term supplement 长期个案每年补助金 $zC6(C(l  
annual pensionable emolument 可供计算退休金的年薪 : cFF  
annual report 年报 OM20-KDc5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a?zR
8$t|  
annual return 周年报表；周年申报表；每年报税表格 5R,la\!bQ  
Annual Return Rules 《周年报表规则》 G%2P  
annual review of consumer prices 每年消费物价回顾 MxY50^}(  
annual roll-forward basis 逐年延展方式 D^,\cZbY  
annual salary 年薪 T(Y}V[0+  
annual statement 年度报表；年度决算表 Rr+qgt;f5  
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 LKqRvPnh  
annuitant 年金受益人 L3B8IDq  
annuity 年金 d@-wi%,^  
annuity contract 年金合约 _/|8%])  
annuity on human life 人寿年金 ':,>eL#+uV  
antecedent debt 先前的债项 rW:iBq  
ante-dated cheque 倒填日期支票 qPsyqn?Y|  
anticipated expenditure 预期开支 .r~'(g{qt  
anticipated net profit 预期纯利 &}zRH}s;  
anticipated revenue 预期收入 UUl*f!&
o  
anti-inflation measure 反通货膨胀措施 wX-RQ[2X  
anti-inflationary stance 反通货膨胀立场 davvI$TA  
apparent deficit 表面赤字 *I=_*LoG2  
apparent financial solvency 表面偿债能力 Dp!;7e s|  
apparent partner 表面合伙人 S\B5&W  
application for personal assessment 个人入息课税申请书 q^u1z|'Z  
application of fund 资金应用 ER{yuw  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (tJ91SBl  
appointed actuary 委任精算师 LPq2+:JpS  
appointed auditor 委任核数师；委任审计师 kfVZ=`p}  
appointed trustee 委任的受托人 w'd.;  
appointer 委任人 ?Rlgv5P !  
apportioned pro rata 按比例分摊 q;p.wEbr4U  
apportionment 分配；分摊 5+`=t07^et  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BpH|/7  
apportionment formula 分摊方程式 {U(Bfe^a,  
apportionment of estate duty 遗产税的分摊 AvZXRN1:'  
appraisal 估价；评估 M6\7FP6G  
appreciable growth 可观增长 /[0F6  
appreciable impact 显着影响 9QX4R<"wUg  
appreciable increase 可观增长 _~ v-:w  
appreciation 增值；升值 h:f;
mn?x  
appreciation against other currencies 相对其他货币升值 bpGzTU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NzAQ@E2d:  
appreciation tax 增值税 P!5Z]+B#  
appropriation 拨款；拨用；拨付
H]BAW*}  
appropriation account 拨款帐目 w.tW=z5  
Appropriation Bill 拨款法案 -=}b;Kf-  
appropriation-in-aid system 补助拨款办法 r9?o$=T  
approved assets 核准资产 ja?s@Y}-9s  
approved basket stock 认可一篮子证券 0"TgLd  
approved budget 核准预算 Ga.0Io&}C  
approved charitable donation 认可慈善捐款 7 xUE,)?  
approved charitable institution 认可慈善机构 j13riI3A  
approved currency 核准货币；认可货币 Im6U_JsNZh  
approved estimates 核准预算 GN0duV  
approved estimates of expenditure 核准开支预算 6zuze0ud  
approved overseas insurer 核准海外保险人 9MT3T?IS  
approved overseas trust company 核准海外信托公司 z=B< `}@3  
approved pooled investment fund 核准汇集投资基金 2pz4rc  
approved provident fund scheme 认可公积金计划 cu<y8 :U<  
approved provision 核准拨款 6>s=CiZB  
approved redeemable share 核准可赎回股份 YtMlqF  
approved regional stock 认可地区性证券 \Y9I~8\gB  
approved retirement scheme 认可退休金计划 |IAW{_9)U  
approved subordinated loan 核准附属贷款 wajZqC2yg  
arbitrage 套戥；套汇；套利 .W$ sxVXB  
arbitrageur 套戥者；套汇者 <E SvvTf  
arbitrary amount 临时款项 YN/u9[=`  
arrangement 措施；安排；协定 )XpVu  
arrears 欠款 ( :iPm<  
arrears of pay 欠付薪酬 aF!WIvir  
arrears of revenue 逾期未收税款；逾期未收的帐项 b) Ux3PB  
articles of association 组织章程；组织细则；组织章程细则 >zFD$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zMr&1*CDX  
ascertainment of profit 确定利润 l/M[am  
"Asia Clear" “亚洲结算系统”