[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 ev$\Ns^g$3  
allotment notice 股份配售通知；配股通知 M`~U H\  
allotment of shares 股份分配 ?aMV{H*Q*  
allowable 可获宽免；免税的 3kc.U  
allowable business loss 可扣除的营业亏损 WlJ$p$I`  
allowable expenses 可扣税的支出 -{^IT`  
allowance 免税额；津贴；备抵；准备金
Tgf#I*(^]  
allowance for debts 债项的免税额 6hW ~Q  
allowance for depreciation by wear and tear 耗损折旧免税额 !(-lY(x  
allowance for funeral expenses 殡殓费的免税额 rKtr&w7X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TH%J=1d  
allowance for repairs and outgoings 修葺及支出方面的免税额 O:'ENoQ:&  
allowance to debtor 给债务人的津贴 nNN~ Z'bG  
alteration of capital 资本更改 YEg(QOn3Q  
alternate trustee 候补受托人 /
p&V72  
amalgamation 合并  mw [  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u@"nVHgMJ  
ambit of charges 征税范围；收费范围 )
Ekd  
amended valuation 经修订的估值 g ss 3e&  
American Commodities Exchange 美国商品交易所 tz).]E D  
American Express Bank Limited 美国运通银行 3 W%Bsqn  
American Stock Exchange 美国证券交易所 b! h*I>`  
amortization 摊销
V\!6K  
amount due from banks 存放银行同业的款项 q$<M2  
amount due from banks abroad 存放海外银行同业的款项 hI^H qv  
amount due from holding companies 控股公司欠款 "IjCuR;#  
amount due from local banks 存放本港银行同业的款项 ;aY.CgX  
amount due to banks 银行同业的存款 6ojEEM  
amount due to banks abroad 海外银行同业的存款 _
gGI&0(VM  
amount due to holding companies 控股公司存款 ,"@Tm01os  
amount due to local banks 本港银行同业的存款 G~ldU: ?  
amount due to outport banks 外埠银行同业的存款 U)P
N Y  
amount for note issue 发行纸币的款额 w,,QXJe{Z_  
amount of bond 担保契据的款额 %ja8DRQ.  
amount of consideration 代价款额 3p %B  
amount of contribution 供款数额 fW'@+<b  
amount of indebtedness 负债款额 QO-R>  
amount of principal of the loan 贷款本金额 g?}$"=B   
amount of rates chargeable 应征差饷数额 t=K;/1  
amount of share capital 股本额 j.b7<Vr4;  
amount of sums assured 承保款额 )}G?^rDH(  
amount of variation 变动幅度 `ZC{<eVJ}=  
amount of vote 拨款数额 {1<XOp#b  
amount payable 应付款额 D^[}:O{  
amount receivable 应收款额 _0v+g1x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _>6xUt  
analysis 分析 |9Gng`)  
ancillary risk 附属风险 FRSz3^Aw  
annual account 周年帐目；周年帐目报表；年度决算；年结 ptCFW_UV  
annual accounting date 年结日期 Qh0tU<jG  
annual allowance 每年免税额；年积金；年度津贴；年津 sy ]k  
annual balance 年度余额 "M GX(SQ  
annual disposable income 每年可动用收入 {hXIP`  
annual estimates 周年预算 _D{V(c<WD  
annual fee 年费 J0 [^hH  
annual general meeting 周年大会 t7t?xk!2  
annual growth rate 年增率；每年增长率 =&5^[:ksB  
annual long-term supplement 长期个案每年补助金 e]1&f.K  
annual pensionable emolument 可供计算退休金的年薪 :Z}d#Rbl  
annual report 年报 *tWZ.I<<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^tw\F7  
annual return 周年报表；周年申报表；每年报税表格 7l C );  
Annual Return Rules 《周年报表规则》 yR`X3.:*]  
annual review of consumer prices 每年消费物价回顾 /|kR=
~  
annual roll-forward basis 逐年延展方式 :|Ckr-k"1e  
annual salary 年薪 s!vvAD;\  
annual statement 年度报表；年度决算表 NFVr$?P  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \o&\r)FX  
annuitant 年金受益人 e(5:XHe  
annuity 年金 P -O& X  
annuity contract 年金合约 ?$ft3p}  
annuity on human life 人寿年金 !mM`+XH  
antecedent debt 先前的债项 jo7`DDb  
ante-dated cheque 倒填日期支票 v>p UVM  
anticipated expenditure 预期开支 MHuQGc"e+4  
anticipated net profit 预期纯利
4(h19-V  
anticipated revenue 预期收入 3U_-sMOB|  
anti-inflation measure 反通货膨胀措施 <l:c O$ m  
anti-inflationary stance 反通货膨胀立场 MRI`h.  
apparent deficit 表面赤字 0wh4
sKm[X  
apparent financial solvency 表面偿债能力 rx
$B(z(c  
apparent partner 表面合伙人 B7*^rbI:X  
application for personal assessment 个人入息课税申请书 V!|:rwG2  
application of fund 资金应用 b3h3$kIYN  
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 *2?-6  
appointed actuary 委任精算师 z'W8t|m}Pb  
appointed auditor 委任核数师；委任审计师 6>fQe8Y  
appointed trustee 委任的受托人 H}nPaw]G  
appointer 委任人 <]SI-  
apportioned pro rata 按比例分摊 pX\Y:hCug  
apportionment 分配；分摊 |8|_^`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xT]|78h$   
apportionment formula 分摊方程式 *VbB'u:  
apportionment of estate duty 遗产税的分摊 o_( @v2G`  
appraisal 估价；评估 ]c Or$O*  
appreciable growth 可观增长 c,v?2*<  
appreciable impact 显着影响 >dr34=(  
appreciable increase 可观增长  MeP,8,n'  
appreciation 增值；升值 0xSWoz[i6~  
appreciation against other currencies 相对其他货币升值 F*0rpQ,*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C:?mOM#_  
appreciation tax 增值税 S4salpz  
appropriation 拨款；拨用；拨付 B@8M2Pl  
appropriation account 拨款帐目 4YT d  
Appropriation Bill 拨款法案 PsV1btq]  
appropriation-in-aid system 补助拨款办法 hB!>*AsG  
approved assets 核准资产 =vpXYj  
approved basket stock 认可一篮子证券 =k{ n! e  
approved budget 核准预算 /qKO9M5A  
approved charitable donation 认可慈善捐款 dYEsSFB m  
approved charitable institution 认可慈善机构 ++m^z` D  
approved currency 核准货币；认可货币 w@jC#E\  
approved estimates 核准预算 mPmg6Qj(W  
approved estimates of expenditure 核准开支预算 <%SG <|t  
approved overseas insurer 核准海外保险人 'X$J+s}6&  
approved overseas trust company 核准海外信托公司 ;b-d2R  
approved pooled investment fund 核准汇集投资基金 f3p)Q<H>`(  
approved provident fund scheme 认可公积金计划 ?k}"g$JFn  
approved provision 核准拨款 }Qqi013E L  
approved redeemable share 核准可赎回股份 5LkpfmR  
approved regional stock 认可地区性证券 e2}5< 7  
approved retirement scheme 认可退休金计划 odm!}stus  
approved subordinated loan 核准附属贷款 R9!GDKts%  
arbitrage 套戥；套汇；套利
>l$qE  
arbitrageur 套戥者；套汇者 S,*  
arbitrary amount 临时款项 HQ  7  
arrangement 措施；安排；协定 W/ \M9  
arrears 欠款 C<T)'^7z  
arrears of pay 欠付薪酬 /`2t$71)  
arrears of revenue 逾期未收税款；逾期未收的帐项 ` 465 H  
articles of association 组织章程；组织细则；组织章程细则 ag7(nn0!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;ATn&  
ascertainment of profit 确定利润 d4r@Gx%BE  
"Asia Clear" “亚洲结算系统”