[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 KztF#[64W^  
allotment notice 股份配售通知；配股通知 c76^x   
allotment of shares 股份分配 GvVuFS>y  
allowable 可获宽免；免税的 g6*}&.&  
allowable business loss 可扣除的营业亏损 dk3\~m%Pv  
allowable expenses 可扣税的支出 xbmOch}j6  
allowance 免税额；津贴；备抵；准备金 R'80{  
allowance for debts 债项的免税额 N4D _ 43jz  
allowance for depreciation by wear and tear 耗损折旧免税额 }u|0  
allowance for funeral expenses 殡殓费的免税额 AM}OLHj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )c!f J7o:  
allowance for repairs and outgoings 修葺及支出方面的免税额 "iKK&%W  
allowance to debtor 给债务人的津贴 'i@Y #F%D  
alteration of capital 资本更改 w}2yi#E[  
alternate trustee 候补受托人 v=L^jw  
amalgamation 合并 =Of#Ps
)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {fS/ZG"5<t  
ambit of charges 征税范围；收费范围 >&$V"*]  
amended valuation 经修订的估值 J}.p6E~j  
American Commodities Exchange 美国商品交易所 t Y^:C[  
American Express Bank Limited 美国运通银行 {!EbGIh  
American Stock Exchange 美国证券交易所 '<@PgO~  
amortization 摊销 8>epKFEg  
amount due from banks 存放银行同业的款项 j5RMS V  
amount due from banks abroad 存放海外银行同业的款项 *vj5J"Y(;t  
amount due from holding companies 控股公司欠款 oZzE.Q1T  
amount due from local banks 存放本港银行同业的款项 iE&`Fhf?  
amount due to banks 银行同业的存款 WIhf*LF"  
amount due to banks abroad 海外银行同业的存款 *.K}`89T  
amount due to holding companies 控股公司存款 :`uo]B"  
amount due to local banks 本港银行同业的存款 h.8J6;36  
amount due to outport banks 外埠银行同业的存款 2[:`w),.  
amount for note issue 发行纸币的款额 <vj&e(D^  
amount of bond 担保契据的款额 bG Sgph  
amount of consideration 代价款额 sB"]R%`_  
amount of contribution 供款数额 ;PbyR}s  
amount of indebtedness 负债款额 swJwy~  
amount of principal of the loan 贷款本金额 u4Xrvfb,  
amount of rates chargeable 应征差饷数额 
'Y-c
*q  
amount of share capital 股本额 TRQva8d?  
amount of sums assured 承保款额 +-{HT+W  
amount of variation 变动幅度 w)}[)}T!  
amount of vote 拨款数额 Aimgfxag  
amount payable 应付款额 `9F'mT#o/  
amount receivable 应收款额 t;? q#!uc  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .vb*|So  
analysis 分析 3|~(9b{+  
ancillary risk 附属风险 &KD m5p  
annual account 周年帐目；周年帐目报表；年度决算；年结 1ITa6vjS  
annual accounting date 年结日期 ?Jx8z`(  
annual allowance 每年免税额；年积金；年度津贴；年津 d:j$!@o  
annual balance 年度余额 PmTA3aH  
annual disposable income 每年可动用收入  %RJW@~!  
annual estimates 周年预算 "%sW/ph  
annual fee 年费 <4VUzgX2  
annual general meeting 周年大会 MbJV)*Q  
annual growth rate 年增率；每年增长率 ^h' wZ7-\  
annual long-term supplement 长期个案每年补助金 rA_e3L@v#[  
annual pensionable emolument 可供计算退休金的年薪 {0[qERj"z  
annual report 年报 ho0T$hB  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iaR'):TD  
annual return 周年报表；周年申报表；每年报税表格 kdv>QZ  
Annual Return Rules 《周年报表规则》 rK`*v*  
annual review of consumer prices 每年消费物价回顾 dM$]OAT  
annual roll-forward basis 逐年延展方式
Q#vur o  
annual salary 年薪 Z3Viil:  
annual statement 年度报表；年度决算表 JNsK   
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 \BS^="AcpP  
annuitant 年金受益人 '|6j1i0x  
annuity 年金 {=&pnu\  
annuity contract 年金合约 H7R1GaJ  
annuity on human life 人寿年金 J\Sewg9  
antecedent debt 先前的债项 _w'4f )7  
ante-dated cheque 倒填日期支票 |KkVt]ZQe9  
anticipated expenditure 预期开支 WSh+5](:  
anticipated net profit 预期纯利 1[^2f70n  
anticipated revenue 预期收入 C: H9C  
anti-inflation measure 反通货膨胀措施 =>ignoeI  
anti-inflationary stance 反通货膨胀立场 G<>`O;i  
apparent deficit 表面赤字 yA6"8f r  
apparent financial solvency 表面偿债能力 F|Ou5WD  
apparent partner 表面合伙人 whD%Oz*f  
application for personal assessment 个人入息课税申请书 "y62Wo6m)  
application of fund 资金应用 i8EMjLBUR  
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 P=eL24j  
appointed actuary 委任精算师 zm_mLk$4H  
appointed auditor 委任核数师；委任审计师 6\(\  
appointed trustee 委任的受托人 Q
Q pe.oF  
appointer 委任人 6o {41 @v(  
apportioned pro rata 按比例分摊 |2^cPnv?G&  
apportionment 分配；分摊 8+lM6O ~!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c7sW:Yzil  
apportionment formula 分摊方程式 @m#7E4+  
apportionment of estate duty 遗产税的分摊 |r6<DEg
 
appraisal 估价；评估 ,I [  
appreciable growth 可观增长 R ]HHbD&;  
appreciable impact 显着影响 vJK0>":G  
appreciable increase 可观增长 ` a  
appreciation 增值；升值 E{1O<qO<  
appreciation against other currencies 相对其他货币升值 v= @Z,-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~-|K5  
appreciation tax 增值税 wzF/`z&0?6  
appropriation 拨款；拨用；拨付 ;CFI*Wfp  
appropriation account 拨款帐目 >^kRIoBkg  
Appropriation Bill 拨款法案 ax,%07hJ  
appropriation-in-aid system 补助拨款办法 >e'6RZRLA  
approved assets 核准资产 0oc5ahp  
approved basket stock 认可一篮子证券 1VH7z  
approved budget 核准预算 qVE6ROSh  
approved charitable donation 认可慈善捐款 ub7|'+5  
approved charitable institution 认可慈善机构 11O^)_|c  
approved currency 核准货币；认可货币 %Q]m6ciAM  
approved estimates 核准预算 \za 0?b  
approved estimates of expenditure 核准开支预算 A6pPx1-&  
approved overseas insurer 核准海外保险人 t4~
Bn<=  
approved overseas trust company 核准海外信托公司 evz{@;.R  
approved pooled investment fund 核准汇集投资基金 6|~N5E~SX  
approved provident fund scheme 认可公积金计划 Z!v)zH \  
approved provision 核准拨款 @tR:}J*9s  
approved redeemable share 核准可赎回股份 M qFuZg  
approved regional stock 认可地区性证券 6XKiVP;h%  
approved retirement scheme 认可退休金计划 jgK8} C  
approved subordinated loan 核准附属贷款 hCuUX)>Bt  
arbitrage 套戥；套汇；套利 l'y)L@|Qrh  
arbitrageur 套戥者；套汇者 OXT 5 y)   
arbitrary amount 临时款项 nj]l'~Y0  
arrangement 措施；安排；协定 ,l1A]Wx  
arrears 欠款 ]>B>. s  
arrears of pay 欠付薪酬 :bNqK0[rS  
arrears of revenue 逾期未收税款；逾期未收的帐项 8t25wPlx  
articles of association 组织章程；组织细则；组织章程细则 f#FAi3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 W;P8=q  
ascertainment of profit 确定利润 M&wf4)*%0+  
"Asia Clear" “亚洲结算系统”