[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 #@`^ .  
allotment notice 股份配售通知；配股通知 {uG_)GFr0  
allotment of shares 股份分配 Np)!23 "  
allowable 可获宽免；免税的 F:U_gW?  
allowable business loss 可扣除的营业亏损 ot6Pq}  
allowable expenses 可扣税的支出  ,1kV9_x  
allowance 免税额；津贴；备抵；准备金 g==^ioS}*  
allowance for debts 债项的免税额 Sy~Mh]{E  
allowance for depreciation by wear and tear 耗损折旧免税额 =ye}IpC*M  
allowance for funeral expenses 殡殓费的免税额 ]+S QS^4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T9.gs}B0  
allowance for repairs and outgoings 修葺及支出方面的免税额 W6>uLMUa  
allowance to debtor 给债务人的津贴 >TJ$Z3
 
alteration of capital 资本更改 Sn,z$-;h;  
alternate trustee 候补受托人 |0 V
P^md  
amalgamation 合并 {,-#;A*yW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DKH9 O  
ambit of charges 征税范围；收费范围 E{B<}n|}&  
amended valuation 经修订的估值 ^6n]@ 4P  
American Commodities Exchange 美国商品交易所 oE&[W>,x  
American Express Bank Limited 美国运通银行 =Ch#pLmH  
American Stock Exchange 美国证券交易所 'r0gqtB  
amortization 摊销 W_EN4p~J  
amount due from banks 存放银行同业的款项 XDQ1gg`  
amount due from banks abroad 存放海外银行同业的款项  q\"$~*  
amount due from holding companies 控股公司欠款 c eX*|B@=  
amount due from local banks 存放本港银行同业的款项 P& VI2k  
amount due to banks 银行同业的存款 ,%^0 4sl  
amount due to banks abroad 海外银行同业的存款 pQi -  
amount due to holding companies 控股公司存款 V _,*  
amount due to local banks 本港银行同业的存款 VP&lWPA}\$  
amount due to outport banks 外埠银行同业的存款 ~+hG}7(:  
amount for note issue 发行纸币的款额 k[m-"I%ZFX  
amount of bond 担保契据的款额 ySZ)yT  
amount of consideration 代价款额 :|TBsd|/x  
amount of contribution 供款数额 M`FL&Ac  
amount of indebtedness 负债款额 \~>#<@h  
amount of principal of the loan 贷款本金额 xcA`W|M  
amount of rates chargeable 应征差饷数额 d0d2QRX  
amount of share capital 股本额 <o O_wS@:  
amount of sums assured 承保款额 dX*PR3I-3  
amount of variation 变动幅度 :cs LZqn[  
amount of vote 拨款数额 BVDo5^&W  
amount payable 应付款额 }^t?v*kcA  
amount receivable 应收款额 k,J?L-F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 inPGWG K]  
analysis 分析 XR(kR{yo  
ancillary risk 附属风险 [LK 9^/V  
annual account 周年帐目；周年帐目报表；年度决算；年结 #<:khs6  
annual accounting date 年结日期 b%6_LK[  
annual allowance 每年免税额；年积金；年度津贴；年津 ~?FKww|_*J  
annual balance 年度余额 $oz ZFvJF  
annual disposable income 每年可动用收入 =:DNb(  
annual estimates 周年预算 E*zk?G|  
annual fee 年费 P_}$|zj7  
annual general meeting 周年大会 mb/Y  
annual growth rate 年增率；每年增长率 _#I0m(  
annual long-term supplement 长期个案每年补助金 ,fbO}  
annual pensionable emolument 可供计算退休金的年薪 rBaK$Ut  
annual report 年报 n:{yri+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 98l#+4+  
annual return 周年报表；周年申报表；每年报税表格 U}NNbGQj  
Annual Return Rules 《周年报表规则》 pLRHwL.  
annual review of consumer prices 每年消费物价回顾 Z=ho7i  
annual roll-forward basis 逐年延展方式 Mppb34y  
annual salary 年薪 oPi)#|jcb  
annual statement 年度报表；年度决算表 B; ~T|exu  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~be&T:7.  
annuitant 年金受益人 `ainJs:B  
annuity 年金 ]0o78(/w2  
annuity contract 年金合约 *<KY^;  
annuity on human life 人寿年金 9,4a? .*4~  
antecedent debt 先前的债项 iC 2:P~  
ante-dated cheque 倒填日期支票 % nR:Rc!  
anticipated expenditure 预期开支 K-K+%U  
anticipated net profit 预期纯利 6_X Teu  
anticipated revenue 预期收入 ~*&_zPTN  
anti-inflation measure 反通货膨胀措施 +:D0tYk2B  
anti-inflationary stance 反通货膨胀立场 r]TeR$NJ  
apparent deficit 表面赤字 w\
a\I  
apparent financial solvency 表面偿债能力 Rzz *[H  
apparent partner 表面合伙人 8YCtU9D  
application for personal assessment 个人入息课税申请书 FG?B:Zl%T  
application of fund 资金应用 aXwFQ,  
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 qr:[y  
appointed actuary 委任精算师 <w[)T `4N  
appointed auditor 委任核数师；委任审计师 gZ 9<H q  
appointed trustee 委任的受托人 oo`mVRVf  
appointer 委任人 $L(,q!DvH  
apportioned pro rata 按比例分摊 Bdf3@sbM]  
apportionment 分配；分摊 4!D!.t~r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i id
K}<o  
apportionment formula 分摊方程式 97Whn*  
apportionment of estate duty 遗产税的分摊  </7J:#  
appraisal 估价；评估 
TJ#<wIiX  
appreciable growth 可观增长 jQc$ >M<"o  
appreciable impact 显着影响 ?'^xO:  
appreciable increase 可观增长
a93Aj  
appreciation 增值；升值 wqJ H  
appreciation against other currencies 相对其他货币升值 yhZ2-*pTg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [(]uin+9Q  
appreciation tax 增值税 ;R}:2  
appropriation 拨款；拨用；拨付 ktnsq&qNL  
appropriation account 拨款帐目 >[NNu Y~  
Appropriation Bill 拨款法案 RxcX\:  
appropriation-in-aid system 补助拨款办法 k |M  
approved assets 核准资产 <.#i3!  
approved basket stock 认可一篮子证券 0D=6-P?^ W  
approved budget 核准预算 @r=O~x  
approved charitable donation 认可慈善捐款 MK,#"Ty}zK  
approved charitable institution 认可慈善机构 (;\JCeGA  
approved currency 核准货币；认可货币 dQTJC %]O  
approved estimates 核准预算 k]w;(<  
approved estimates of expenditure 核准开支预算 [8![UcMq  
approved overseas insurer 核准海外保险人 ^C_ ;uz  
approved overseas trust company 核准海外信托公司 (zte'F4  
approved pooled investment fund 核准汇集投资基金 y3kXfSe  
approved provident fund scheme 认可公积金计划 4;y*y tY*  
approved provision 核准拨款 @}qMI   
approved redeemable share 核准可赎回股份 Iy'a2@   
approved regional stock 认可地区性证券 :(E.sT"
R  
approved retirement scheme 认可退休金计划 s@V4ny9x  
approved subordinated loan 核准附属贷款 Nn>Oq+:  
arbitrage 套戥；套汇；套利 5V]!xi  
arbitrageur 套戥者；套汇者 PIl:z?q({  
arbitrary amount 临时款项 [s"xOP9R  
arrangement 措施；安排；协定 v:|_!+g:  
arrears 欠款 =[`B -?  
arrears of pay 欠付薪酬 XC%u`UG  
arrears of revenue 逾期未收税款；逾期未收的帐项 b
dP @^Q  
articles of association 组织章程；组织细则；组织章程细则 f }P6P>0T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /{|JQ'gqX  
ascertainment of profit 确定利润 8k vG<&D  
"Asia Clear" “亚洲结算系统”