[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 Kd%>:E*  
allotment notice 股份配售通知；配股通知 QN'v]z  
allotment of shares 股份分配 sP` k{xG  
allowable 可获宽免；免税的 J nzI- y  
allowable business loss 可扣除的营业亏损 AY~~a)V  
allowable expenses 可扣税的支出 /`x)B(b  
allowance 免税额；津贴；备抵；准备金 GO|EeM!i B  
allowance for debts 债项的免税额 j\^u_D  
allowance for depreciation by wear and tear 耗损折旧免税额 |TE\]  
allowance for funeral expenses 殡殓费的免税额 WER\04%D\m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C\d5t4s  
allowance for repairs and outgoings 修葺及支出方面的免税额 |#rP~Nj )  
allowance to debtor 给债务人的津贴 wRLj>
nc  
alteration of capital 资本更改 J]=2] oI2  
alternate trustee 候补受托人 t&^cYPRfY'  
amalgamation 合并 I8]q~Q<-P  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o@!!I w  
ambit of charges 征税范围；收费范围 HX
g4 T  
amended valuation 经修订的估值 [ ]LiL;A&  
American Commodities Exchange 美国商品交易所 :87HXz6]jS  
American Express Bank Limited 美国运通银行 !~5=tK  
American Stock Exchange 美国证券交易所 H5'Le{  
amortization 摊销 ap%  Y}  
amount due from banks 存放银行同业的款项 7lJs{$ P  
amount due from banks abroad 存放海外银行同业的款项 u}L;/1,B  
amount due from holding companies 控股公司欠款 _hy<11S;  
amount due from local banks 存放本港银行同业的款项 &9*MO  
amount due to banks 银行同业的存款 {k#RWDespy  
amount due to banks abroad 海外银行同业的存款 ^1 P@BRh  
amount due to holding companies 控股公司存款 s/=.a2\  
amount due to local banks 本港银行同业的存款 MGGc  
amount due to outport banks 外埠银行同业的存款 61}hB>TT:  
amount for note issue 发行纸币的款额 |x ~<Dc>0*  
amount of bond 担保契据的款额 7Hm/g  
amount of consideration 代价款额 hG3p"_ L  
amount of contribution 供款数额 G;CB%qXI  
amount of indebtedness 负债款额 `=B0NC.3  
amount of principal of the loan 贷款本金额 z#|#Cq`VG  
amount of rates chargeable 应征差饷数额 zs_^m1t1s  
amount of share capital 股本额 _?IP}}jA:  
amount of sums assured 承保款额 CaV>\E)  
amount of variation 变动幅度 ly)b=ph&  
amount of vote 拨款数额 +mqz)-
x  
amount payable 应付款额 my|UlZ(qg  
amount receivable 应收款额 e=<%{M&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R lH~<|XK  
analysis 分析 jRv j:H9  
ancillary risk 附属风险 [Tq\K ^!^  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;%V%6:5  
annual accounting date 年结日期 z12c9k%s  
annual allowance 每年免税额；年积金；年度津贴；年津 UFED*al#  
annual balance 年度余额 fjh0Z i45  
annual disposable income 每年可动用收入 ]mW)T0_  
annual estimates 周年预算 ?R;K`f9<  
annual fee 年费 wB0zFlP  
annual general meeting 周年大会 ^:yg,cS|Be  
annual growth rate 年增率；每年增长率 NIQX?|;b{  
annual long-term supplement 长期个案每年补助金 Gw;[maM!%`  
annual pensionable emolument 可供计算退休金的年薪 /h!Y/\kI  
annual report 年报 tUp'cG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4GY:N6qe'  
annual return 周年报表；周年申报表；每年报税表格 Yiq8>|  
Annual Return Rules 《周年报表规则》 G\S>H  
annual review of consumer prices 每年消费物价回顾 6a=Y_fma  
annual roll-forward basis 逐年延展方式 %](H?'H  
annual salary 年薪 ~D9VjXfL)  
annual statement 年度报表；年度决算表 t# p*{S 3u  
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 )/:&i<Q:  
annuitant 年金受益人 =:!$'q:  
annuity 年金 V=C@ocyZ  
annuity contract 年金合约 ^uy2qO4Yw  
annuity on human life 人寿年金 s|1BqoE  
antecedent debt 先前的债项 M_4:~&N$  
ante-dated cheque 倒填日期支票 njk1x  
anticipated expenditure 预期开支 U;_b4S:  
anticipated net profit 预期纯利 LcA~a<_  
anticipated revenue 预期收入 ?B&@  
anti-inflation measure 反通货膨胀措施 ARZ5r48)  
anti-inflationary stance 反通货膨胀立场 <Rl:=(]i~  
apparent deficit 表面赤字 ^rDT+ x  
apparent financial solvency 表面偿债能力 2`o}neF{  
apparent partner 表面合伙人 Ifc}=:nr  
application for personal assessment 个人入息课税申请书 Y\qiYra  
application of fund 资金应用 {c3u!}mW  
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 ;bZIj`D(  
appointed actuary 委任精算师 4l2xhx  
appointed auditor 委任核数师；委任审计师 as{^~8B  
appointed trustee 委任的受托人 .o2]ndT/J  
appointer 委任人 v%e-vl  
apportioned pro rata 按比例分摊 kJJUu  
apportionment 分配；分摊 tkG0xRH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q]\bJV^/U  
apportionment formula 分摊方程式 G*;}6 bj|?  
apportionment of estate duty 遗产税的分摊 f|*vWHSM  
appraisal 估价；评估 u7e g:0Y  
appreciable growth 可观增长 A-GRuC  
appreciable impact 显着影响 4)BPrWea1  
appreciable increase 可观增长 R7L:U+*V"  
appreciation 增值；升值 6!,Am^uXM  
appreciation against other currencies 相对其他货币升值 Q/%(&4>'y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,=9e]pQ  
appreciation tax 增值税 n: ~y]  
appropriation 拨款；拨用；拨付 {ZS-]|Kx  
appropriation account 拨款帐目 7H-,:8  
Appropriation Bill 拨款法案 yW$ja|^E  
appropriation-in-aid system 补助拨款办法 r~sx ]=/  
approved assets 核准资产 R?Dbv'lp>  
approved basket stock 认可一篮子证券 93Yo}6>  
approved budget 核准预算 FA.h?yfr  
approved charitable donation 认可慈善捐款 M1MpR+7S  
approved charitable institution 认可慈善机构 7-oH >OF^  
approved currency 核准货币；认可货币 _u`NIpXSP  
approved estimates 核准预算 e
#YQA  
approved estimates of expenditure 核准开支预算 0,T'z,
  
approved overseas insurer 核准海外保险人 pr|P#mc"J  
approved overseas trust company 核准海外信托公司 eB:OvOol*^  
approved pooled investment fund 核准汇集投资基金 m[7i< '+S  
approved provident fund scheme 认可公积金计划 x9#>0 4s  
approved provision 核准拨款 ,t+5(qi  
approved redeemable share 核准可赎回股份 ) #/@Jo2F  
approved regional stock 认可地区性证券  ^KU:5Bn  
approved retirement scheme 认可退休金计划 |\ 1?CYx  
approved subordinated loan 核准附属贷款 P
&/PCSf  
arbitrage 套戥；套汇；套利 3dnL\AqC  
arbitrageur 套戥者；套汇者 xg}RpC!  
arbitrary amount 临时款项 nb:J"  
arrangement 措施；安排；协定 <ByR!Y  
arrears 欠款 =?`5n|A*  
arrears of pay 欠付薪酬 GfAt-huL(  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ojkbv  
articles of association 组织章程；组织细则；组织章程细则 PMJe6*(x/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8@)/a  
ascertainment of profit 确定利润 kU8V,5  
"Asia Clear" “亚洲结算系统”