[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 S$NJmXhx5  
allotment notice 股份配售通知；配股通知 [K""6D  
allotment of shares 股份分配 >Q[3t79^  
allowable 可获宽免；免税的 .njk^,N  
allowable business loss 可扣除的营业亏损 jAak,[~;  
allowable expenses 可扣税的支出 <KBS ;t="1  
allowance 免税额；津贴；备抵；准备金 )8*}-z  
allowance for debts 债项的免税额 Ff&k K5}q  
allowance for depreciation by wear and tear 耗损折旧免税额 T$*#q('1"}  
allowance for funeral expenses 殡殓费的免税额 rBZ0Fx$ /[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @|EWif|  
allowance for repairs and outgoings 修葺及支出方面的免税额  G|.6%-  
allowance to debtor 给债务人的津贴 BD?u|Fd,i:  
alteration of capital 资本更改 N<^)tR8+  
alternate trustee 候补受托人 j]J-#J  
amalgamation 合并 _t?#
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <ZjT4><  
ambit of charges 征税范围；收费范围 vE&K!k`  
amended valuation 经修订的估值 L'u*WHj|v  
American Commodities Exchange 美国商品交易所 #MUY!  
American Express Bank Limited 美国运通银行 >9<YQ(  
American Stock Exchange 美国证券交易所 r-$VPW  
amortization 摊销 z^u*e  
amount due from banks 存放银行同业的款项 U88gJ[$  
amount due from banks abroad 存放海外银行同业的款项 aW_Pv~  
amount due from holding companies 控股公司欠款 ([dJ'OPx$  
amount due from local banks 存放本港银行同业的款项 ;L[N.ZY!  
amount due to banks 银行同业的存款 `wKd##v'@  
amount due to banks abroad 海外银行同业的存款
r7-H`%.  
amount due to holding companies 控股公司存款 W0XfU`  
amount due to local banks 本港银行同业的存款 1 xjWD30  
amount due to outport banks 外埠银行同业的存款 mv>-X J+  
amount for note issue 发行纸币的款额 <RuLIu  
amount of bond 担保契据的款额 SA%uGkm:e  
amount of consideration 代价款额 5QP`2I_n  
amount of contribution 供款数额 mwO9`AU;  
amount of indebtedness 负债款额 ?D;7ut$~  
amount of principal of the loan 贷款本金额 B["jndyr  
amount of rates chargeable 应征差饷数额 ZC"a#rQ   
amount of share capital 股本额 Pye/o  
amount of sums assured 承保款额 7ygz52  
amount of variation 变动幅度 Og7^7))  
amount of vote 拨款数额 _6-N+FI  
amount payable 应付款额 S4VM(~,o  
amount receivable 应收款额 rlY n"3%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eI98J"h%?  
analysis 分析 W:hTRq  
ancillary risk 附属风险 GD %qrK?  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q7-'5s   
annual accounting date 年结日期 OV |n
/~  
annual allowance 每年免税额；年积金；年度津贴；年津 )v\ A8)[  
annual balance 年度余额 `6<Qb=  
annual disposable income 每年可动用收入 yVWt%o/  
annual estimates 周年预算 ,*8)aZ1k  
annual fee 年费 uAu'2M,_  
annual general meeting 周年大会 o:`^1  
annual growth rate 年增率；每年增长率 pgPm0+N  
annual long-term supplement 长期个案每年补助金 7()5\ae@q'  
annual pensionable emolument 可供计算退休金的年薪 :9f 9Z7M  
annual report 年报 >Se-5QtLcf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mFt\xGa  
annual return 周年报表；周年申报表；每年报税表格 ;?C`Jagx  
Annual Return Rules 《周年报表规则》 .>1vN+  
annual review of consumer prices 每年消费物价回顾 Z-3("%_$/  
annual roll-forward basis 逐年延展方式 iy|;xBI,  
annual salary 年薪 oiOu169]  
annual statement 年度报表；年度决算表 vI]V@il  
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+RNXR/{  
annuitant 年金受益人 Q5]rc`} 5  
annuity 年金 ZEs^b  
annuity contract 年金合约 NjKC{L5S:  
annuity on human life 人寿年金 9Zr6 KA{  
antecedent debt 先前的债项 ?}HZJ@:lB  
ante-dated cheque 倒填日期支票 2M)E1q|a  
anticipated expenditure 预期开支 SgkW-#  
anticipated net profit 预期纯利 eoJ*?v  
anticipated revenue 预期收入 h{ZK;(u$  
anti-inflation measure 反通货膨胀措施 5b->pc  
anti-inflationary stance 反通货膨胀立场 #vc!SI  
apparent deficit 表面赤字 H(kxRPH4@]  
apparent financial solvency 表面偿债能力 !-t"}^)  
apparent partner 表面合伙人 ra8AUj~RX  
application for personal assessment 个人入息课税申请书 B<ZCuVWH:  
application of fund 资金应用 ni6zo~+W]  
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 9'p*7o  
appointed actuary 委任精算师 O"1HO[  
appointed auditor 委任核数师；委任审计师 |@VhR(^O$  
appointed trustee 委任的受托人 oJ|m/i)  
appointer 委任人 WR_B:%W.  
apportioned pro rata 按比例分摊 AoY!f'Z  
apportionment 分配；分摊 %Vfr#j$
=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (
dh9aR_a  
apportionment formula 分摊方程式 &~'i,v|E  
apportionment of estate duty 遗产税的分摊
3Xy~ap>Y  
appraisal 估价；评估 {\X$vaF  
appreciable growth 可观增长 ZCA= n  
appreciable impact 显着影响 &{q<  
appreciable increase 可观增长 Ym6v4k!@O  
appreciation 增值；升值 &3SmTg %  
appreciation against other currencies 相对其他货币升值 .g94|P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \eAV: qV  
appreciation tax 增值税 h@J3+u<  
appropriation 拨款；拨用；拨付 {kvxz  
appropriation account 拨款帐目 aSI%!Vg.  
Appropriation Bill 拨款法案 AmJ dZs|/  
appropriation-in-aid system 补助拨款办法 ?5F;4oR2g  
approved assets 核准资产 93
=?^  
approved basket stock 认可一篮子证券 fcy4?SQ.<i  
approved budget 核准预算 [fY7|  
approved charitable donation 认可慈善捐款 )~`UDaj_  
approved charitable institution 认可慈善机构 UzW]kY[A<  
approved currency 核准货币；认可货币 TP/bX&bjCy  
approved estimates 核准预算 ) )t]5Ys%;  
approved estimates of expenditure 核准开支预算 dF5y' R'  
approved overseas insurer 核准海外保险人 *;Cpz[N  
approved overseas trust company 核准海外信托公司 3QF[@8EH{  
approved pooled investment fund 核准汇集投资基金 S+* >""=  
approved provident fund scheme 认可公积金计划 7Hj7b:3K&!  
approved provision 核准拨款 40z1Qkmaey  
approved redeemable share 核准可赎回股份 W$W w/mcl+  
approved regional stock 认可地区性证券 <9c{Kt.5(  
approved retirement scheme 认可退休金计划 24wr=5p]Q  
approved subordinated loan 核准附属贷款 d%K{JkD-  
arbitrage 套戥；套汇；套利 2B
5Ez,'#x  
arbitrageur 套戥者；套汇者 3Bcv"O,B!{  
arbitrary amount 临时款项 [.6bxK  
arrangement 措施；安排；协定 FF0~i +5  
arrears 欠款 \GKR(~f  
arrears of pay 欠付薪酬 e [6F }."c  
arrears of revenue 逾期未收税款；逾期未收的帐项 74&{GCL  
articles of association 组织章程；组织细则；组织章程细则 7r2p+LP[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mHa ~c(x  
ascertainment of profit 确定利润 tI5*0  
"Asia Clear" “亚洲结算系统”