[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 <wZQc  
allotment notice 股份配售通知；配股通知 >O1[:%Z1  
allotment of shares 股份分配 Gb"r|(!  
allowable 可获宽免；免税的 YZP(tn   
allowable business loss 可扣除的营业亏损 Xsa2(-  
allowable expenses 可扣税的支出 4B=2>k  
allowance 免税额；津贴；备抵；准备金 WegtyO  
allowance for debts 债项的免税额 _AYXc] 4%  
allowance for depreciation by wear and tear 耗损折旧免税额 'AzDP;6qFI  
allowance for funeral expenses 殡殓费的免税额 K )[]fm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f6|KN+.  
allowance for repairs and outgoings 修葺及支出方面的免税额 "~`I::'c  
allowance to debtor 给债务人的津贴 _,q)hOI  
alteration of capital 资本更改 t c[n&X  
alternate trustee 候补受托人 pqUCqo!m\  
amalgamation 合并 H|,Oswk~-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #u2J;9P  
ambit of charges 征税范围；收费范围 .id)VF-l  
amended valuation 经修订的估值 LY6;.d$J  
American Commodities Exchange 美国商品交易所 1D16  
American Express Bank Limited 美国运通银行 %509\;el  
American Stock Exchange 美国证券交易所 cQG +$0(  
amortization 摊销 1[kMOp  
amount due from banks 存放银行同业的款项 7:Ax(El  
amount due from banks abroad 存放海外银行同业的款项 Pa(^}n|  
amount due from holding companies 控股公司欠款 vK(i9>;7  
amount due from local banks 存放本港银行同业的款项 _C.BF E_p  
amount due to banks 银行同业的存款 5'0xz.)!  
amount due to banks abroad 海外银行同业的存款 -y R.<
KnL  
amount due to holding companies 控股公司存款 .7zK@6i  
amount due to local banks 本港银行同业的存款 x2@U.r"zo  
amount due to outport banks 外埠银行同业的存款 &P.4(1sC  
amount for note issue 发行纸币的款额 ]D ZE%  
amount of bond 担保契据的款额 V I,AC j  
amount of consideration 代价款额 ?
aC'.jH+  
amount of contribution 供款数额 6`!Fv-  
amount of indebtedness 负债款额 $=5=NuX  
amount of principal of the loan 贷款本金额 tS|9fBdCs  
amount of rates chargeable 应征差饷数额 "~=mG--I  
amount of share capital 股本额 UUF;p2{f  
amount of sums assured 承保款额 '#LQN<"4  
amount of variation 变动幅度 iP@ZM=&wz  
amount of vote 拨款数额 |UP `B|  
amount payable 应付款额 cKN$ =gd  
amount receivable 应收款额  e`d%-9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <F'X<Bau  
analysis 分析 .U"8mP=&  
ancillary risk 附属风险 MepuIh  
annual account 周年帐目；周年帐目报表；年度决算；年结 bgS${n/  
annual accounting date 年结日期 :`E8Z:-R  
annual allowance 每年免税额；年积金；年度津贴；年津 I6j$X6u  
annual balance 年度余额 9m|
kgY# 4  
annual disposable income 每年可动用收入 T(AVlI6  
annual estimates 周年预算 I+Jm>XN  
annual fee 年费 :gerQz4R8  
annual general meeting 周年大会 qzI&<4  
annual growth rate 年增率；每年增长率 ak->ML  
annual long-term supplement 长期个案每年补助金 C|d \3S\(  
annual pensionable emolument 可供计算退休金的年薪 rm 4.aO~-F  
annual report 年报 6&DX] [G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bKj%s@x  
annual return 周年报表；周年申报表；每年报税表格 %@;6^=  
Annual Return Rules 《周年报表规则》 XQ%?  
annual review of consumer prices 每年消费物价回顾 k=4N(i/s  
annual roll-forward basis 逐年延展方式 3<k`+,'  
annual salary 年薪 WX}xmtLs  
annual statement 年度报表；年度决算表 #mZpeB~   
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 #?*WPq  
annuitant 年金受益人 vohoLeJTj  
annuity 年金 &j?#3Qt'_  
annuity contract 年金合约 af#pR&4}   
annuity on human life 人寿年金 '; =f  
antecedent debt 先前的债项 6 `Aj%1  
ante-dated cheque 倒填日期支票 fbWFLSm;  
anticipated expenditure 预期开支 (Fynok  
anticipated net profit 预期纯利 pWPIJ>2G:  
anticipated revenue 预期收入 y_*PQZ$c<  
anti-inflation measure 反通货膨胀措施 W?0 lV5/  
anti-inflationary stance 反通货膨胀立场 /CuXa%Ci^  
apparent deficit 表面赤字 v^)bhIPe;  
apparent financial solvency 表面偿债能力 cE`6uq7p  
apparent partner 表面合伙人 %|^OOU}  
application for personal assessment 个人入息课税申请书 {o!KhF:[  
application of fund 资金应用 'xhcuVl  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3uZJ.Fb  
appointed actuary 委任精算师 u5 {JQO  
appointed auditor 委任核数师；委任审计师 7M<'ddAN  
appointed trustee 委任的受托人 B=>RH!&  
appointer 委任人 7SlsnhpW  
apportioned pro rata 按比例分摊 %FS$zOsgGK  
apportionment 分配；分摊 @HRC\OG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '" X_B0k  
apportionment formula 分摊方程式 c9kzOQ2n  
apportionment of estate duty 遗产税的分摊 q(zJ%Gv)  
appraisal 估价；评估 {K4+6p  
appreciable growth 可观增长 #6AFdNy  
appreciable impact 显着影响 HD
da@Jy  
appreciable increase 可观增长 WVmq% ,
7  
appreciation 增值；升值 hq:&wN7Q  
appreciation against other currencies 相对其他货币升值 ?OE.O/~l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /;7y{(o  
appreciation tax 增值税 t~E<j+<2B  
appropriation 拨款；拨用；拨付 n6*En7I Vh  
appropriation account 拨款帐目 s f OHl  
Appropriation Bill 拨款法案 a-"k/P#  
appropriation-in-aid system 补助拨款办法 UOGuqV-  
approved assets 核准资产 r'dr9"-{  
approved basket stock 认可一篮子证券 %]g n?`O  
approved budget 核准预算 e$u4vC~  
approved charitable donation 认可慈善捐款 #l4)HV  
approved charitable institution 认可慈善机构 HQUeWCN  
approved currency 核准货币；认可货币 z-@=+4~  
approved estimates 核准预算 Yly@ww9t|  
approved estimates of expenditure 核准开支预算 yf
jK2  
approved overseas insurer 核准海外保险人 y kW [B  
approved overseas trust company 核准海外信托公司 v~T7`   
approved pooled investment fund 核准汇集投资基金 V7Z4T6j4  
approved provident fund scheme 认可公积金计划 X=6 y_^  
approved provision 核准拨款 !e
Ao  
approved redeemable share 核准可赎回股份 -pU|hSW*b  
approved regional stock 认可地区性证券 kaxvPv1  
approved retirement scheme 认可退休金计划 (]RM6i7  
approved subordinated loan 核准附属贷款 QJ F=UB  
arbitrage 套戥；套汇；套利 9%iUG(DC  
arbitrageur 套戥者；套汇者 "+z?x~rk  
arbitrary amount 临时款项 3#vinz  
arrangement 措施；安排；协定 Yz4_vePh+5  
arrears 欠款 c9\2YKo  
arrears of pay 欠付薪酬 4\pWB90V  
arrears of revenue 逾期未收税款；逾期未收的帐项 Qd_Y\PzS  
articles of association 组织章程；组织细则；组织章程细则 h'i{&mS_b  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ja ]?&j  
ascertainment of profit 确定利润 $B#6tk~u  
"Asia Clear" “亚洲结算系统”