[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 lFgE{;z@  
allotment notice 股份配售通知；配股通知 f K4M:_u  
allotment of shares 股份分配 m]\d9%-AT&  
allowable 可获宽免；免税的 OBPiL Cq  
allowable business loss 可扣除的营业亏损 |@ZyD$?  
allowable expenses 可扣税的支出 7nPm{=BG  
allowance 免税额；津贴；备抵；准备金 }M \G  
allowance for debts 债项的免税额 ;Y &2G'  
allowance for depreciation by wear and tear 耗损折旧免税额 y|.dM.9V  
allowance for funeral expenses 殡殓费的免税额 0*u X2*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 abV,]x&.0  
allowance for repairs and outgoings 修葺及支出方面的免税额 'ka"0~:NS{  
allowance to debtor 给债务人的津贴 h"N#/zQ  
alteration of capital 资本更改 ewinG-hX_  
alternate trustee 候补受托人
0I.!  
amalgamation 合并 iB'g7&,L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jRdW=/q+(  
ambit of charges 征税范围；收费范围 W!Rr_'yFe)  
amended valuation 经修订的估值 ;77q~_g$  
American Commodities Exchange 美国商品交易所 w?p8)Q6m  
American Express Bank Limited 美国运通银行 @]{:juD~  
American Stock Exchange 美国证券交易所 "  6  
amortization 摊销 1]jUiX=T  
amount due from banks 存放银行同业的款项 xJ|Z]m=d   
amount due from banks abroad 存放海外银行同业的款项 TGPHjSZ1  
amount due from holding companies 控股公司欠款 [6Nzz]yy  
amount due from local banks 存放本港银行同业的款项 Rv+p4RgA  
amount due to banks 银行同业的存款 n!XSB7d~X  
amount due to banks abroad 海外银行同业的存款 ,%]s:vk[u  
amount due to holding companies 控股公司存款 a<V*  )  
amount due to local banks 本港银行同业的存款 v]KI=!Gs  
amount due to outport banks 外埠银行同业的存款 E@;v|Xc  
amount for note issue 发行纸币的款额 QmB,~x{j>  
amount of bond 担保契据的款额 X7"hTD  
amount of consideration 代价款额 s}Sxl0  
amount of contribution 供款数额 6I\mhw!pQ  
amount of indebtedness 负债款额 bk-aj'>+  
amount of principal of the loan 贷款本金额 &@xeWB  
amount of rates chargeable 应征差饷数额 ?GGh )";y  
amount of share capital 股本额 i0~L[v9l<  
amount of sums assured 承保款额 ZZl4|  
amount of variation 变动幅度 32V,25 (`5  
amount of vote 拨款数额 gbRdng7(}  
amount payable 应付款额 6MRS0{  
amount receivable 应收款额 A&fh0E (t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Th//uI+  
analysis 分析 6< A3H$3b  
ancillary risk 附属风险 ? &;d)TQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 84dej<  
annual accounting date 年结日期 KbV%8nx!!  
annual allowance 每年免税额；年积金；年度津贴；年津 4
.mbW  
annual balance 年度余额 [?`c>  
annual disposable income 每年可动用收入 <ByDT$E_  
annual estimates 周年预算 4)nQBF X  
annual fee 年费 D+
**o  
annual general meeting 周年大会 f?C !
B r}  
annual growth rate 年增率；每年增长率 ,/>~J]:\;  
annual long-term supplement 长期个案每年补助金 #0WO~wL  
annual pensionable emolument 可供计算退休金的年薪 62LQUl]<  
annual report 年报 way-Q7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !kfnqe?|  
annual return 周年报表；周年申报表；每年报税表格 pf`li]j'V  
Annual Return Rules 《周年报表规则》 h@D4~(r  
annual review of consumer prices 每年消费物价回顾 BPd]L=,/  
annual roll-forward basis 逐年延展方式 )FqE8oN-  
annual salary 年薪 3?uP$(l  
annual statement 年度报表；年度决算表 tgYIM`f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 u$[T8UqF  
annuitant 年金受益人 '17u W
q  
annuity 年金 jWW2&cBm\  
annuity contract 年金合约 X|wXTecg*|  
annuity on human life 人寿年金 6A/|XwfE/v  
antecedent debt 先前的债项 U-s6h;^O  
ante-dated cheque 倒填日期支票 QrPWS-3~!  
anticipated expenditure 预期开支 qQ6NxhQo  
anticipated net profit 预期纯利 wEMUr0Hq  
anticipated revenue 预期收入 3RigzT3  
anti-inflation measure 反通货膨胀措施 k6;?)~.  
anti-inflationary stance 反通货膨胀立场 C>]0YO k2  
apparent deficit 表面赤字 v>6"j1Z  
apparent financial solvency 表面偿债能力 0B[="rTS7#  
apparent partner 表面合伙人 aacpM[{f  
application for personal assessment 个人入息课税申请书 ,A9]CQ  
application of fund 资金应用 q?H|o(  
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 S~<$Hy*kh  
appointed actuary 委任精算师 hM_lsc  
appointed auditor 委任核数师；委任审计师 bpOYHc6,*`  
appointed trustee 委任的受托人 H!@kO]?n  
appointer 委任人 $6qh| >z.  
apportioned pro rata 按比例分摊 Lt2u,9  
apportionment 分配；分摊 UI0(=>L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ; p.v]0]is  
apportionment formula 分摊方程式 9-sw!tKx  
apportionment of estate duty 遗产税的分摊 vXev$x=w-  
appraisal 估价；评估 /~DI 6g  
appreciable growth 可观增长 ajve~8 /&  
appreciable impact 显着影响 af6M,{F  
appreciable increase 可观增长 i9rN9Mq?O  
appreciation 增值；升值 ]q\b,)4 e  
appreciation against other currencies 相对其他货币升值 -Sqz5l
o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?)/#+[xa  
appreciation tax 增值税 n"$jG:AQJ  
appropriation 拨款；拨用；拨付 y3vdUauOn  
appropriation account 拨款帐目 .7O*pJ2(H  
Appropriation Bill 拨款法案 f<-Jg  
appropriation-in-aid system 补助拨款办法 @MoKWfc  
approved assets 核准资产 .[YuRLGz  
approved basket stock 认可一篮子证券 !zBhbmlKt  
approved budget 核准预算 HsxVZ.dS  
approved charitable donation 认可慈善捐款 X enE^e+9  
approved charitable institution 认可慈善机构 }?lrU.@zg  
approved currency 核准货币；认可货币 LhN|1f:9:  
approved estimates 核准预算 } FE>|1  
approved estimates of expenditure 核准开支预算 Qo>b*Ku;  
approved overseas insurer 核准海外保险人 '_<{p3M  
approved overseas trust company 核准海外信托公司 3Nl <p"=  
approved pooled investment fund 核准汇集投资基金 +20G>y=+  
approved provident fund scheme 认可公积金计划 __uA}fZp  
approved provision 核准拨款 <<UB ^v m  
approved redeemable share 核准可赎回股份 SQ@y;|(  
approved regional stock 认可地区性证券 }#3V+X  
approved retirement scheme 认可退休金计划 a,Sw4yJ!Q  
approved subordinated loan 核准附属贷款 4W3\P9p=  
arbitrage 套戥；套汇；套利 0
JlZs
]  
arbitrageur 套戥者；套汇者 cfcim.jB  
arbitrary amount 临时款项 t%'Z<DmG+  
arrangement 措施；安排；协定 q~3,yyu  
arrears 欠款 E-I-0h 2  
arrears of pay 欠付薪酬 +m8!U=Zi  
arrears of revenue 逾期未收税款；逾期未收的帐项 G8r``{C!  
articles of association 组织章程；组织细则；组织章程细则 0KGY\,ae:;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @6mBqcE'?  
ascertainment of profit 确定利润 (*oL+ef-C  
"Asia Clear" “亚洲结算系统”