[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 R3?:\d{  
allotment notice 股份配售通知；配股通知 +5-]iKh  
allotment of shares 股份分配  [@<G+j  
allowable 可获宽免；免税的 [7RheXO<  
allowable business loss 可扣除的营业亏损 ;,dkJ7M  
allowable expenses 可扣税的支出 _-/x;C  
allowance 免税额；津贴；备抵；准备金
66 N)  
allowance for debts 债项的免税额 uWTN2jr
 
allowance for depreciation by wear and tear 耗损折旧免税额 kQ~ %=pn  
allowance for funeral expenses 殡殓费的免税额 K@ 6`-|I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]%Y\ZIS  
allowance for repairs and outgoings 修葺及支出方面的免税额 V}SyD(8~  
allowance to debtor 给债务人的津贴 ywEDy|Wn$~  
alteration of capital 资本更改 : c=v}  
alternate trustee 候补受托人 D M}s0O$0  
amalgamation 合并 JR)/c6
j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6|^0_6_  
ambit of charges 征税范围；收费范围 AFm,CINa  
amended valuation 经修订的估值 P_}/#N{C  
American Commodities Exchange 美国商品交易所 "<x&pQZ%  
American Express Bank Limited 美国运通银行 $3 4j6;oN  
American Stock Exchange 美国证券交易所 Af9+HI O  
amortization 摊销 "5}%"-#  
amount due from banks 存放银行同业的款项 ]~8v^A7u  
amount due from banks abroad 存放海外银行同业的款项 &n|*uLn  
amount due from holding companies 控股公司欠款 [sj VRW-  
amount due from local banks 存放本港银行同业的款项 88g47>{X  
amount due to banks 银行同业的存款 s^cc@C  
amount due to banks abroad 海外银行同业的存款 MRs,l'  
amount due to holding companies 控股公司存款 74_xR  
amount due to local banks 本港银行同业的存款 #k9<  
amount due to outport banks 外埠银行同业的存款 {5-zyE  
amount for note issue 发行纸币的款额 +]c}rWm  
amount of bond 担保契据的款额 72,"Cj  
amount of consideration 代价款额 -\Z `z}D  
amount of contribution 供款数额 sT`^ljp4  
amount of indebtedness 负债款额 13 a(FG  
amount of principal of the loan 贷款本金额 HIGNRm  
amount of rates chargeable 应征差饷数额 LwOJ|jA(,  
amount of share capital 股本额 ` 8UWE {  
amount of sums assured 承保款额 DbtF~`3, .  
amount of variation 变动幅度 8*s7m   
amount of vote 拨款数额
Qn.[{rw  
amount payable 应付款额 e:OyjG5_  
amount receivable 应收款额 W2eAhz&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]'k[u  
analysis 分析 ],[)uTZc  
ancillary risk 附属风险 IqUp4}  
annual account 周年帐目；周年帐目报表；年度决算；年结 `?9T~,  
annual accounting date 年结日期 bxwk
TKr'  
annual allowance 每年免税额；年积金；年度津贴；年津 @]=f?+y[ 2  
annual balance 年度余额 2]2H++  
annual disposable income 每年可动用收入 >zmz
K{A=  
annual estimates 周年预算 #6W,6(#^#  
annual fee 年费 TsHF tj9S  
annual general meeting 周年大会 OJ/SYZ.r  
annual growth rate 年增率；每年增长率 j[XYj 6*d  
annual long-term supplement 长期个案每年补助金 -=)-sm'  
annual pensionable emolument 可供计算退休金的年薪 WeC(w+}p  
annual report 年报 \zu}\{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cJ
/] +|PQ  
annual return 周年报表；周年申报表；每年报税表格 -eml  
Annual Return Rules 《周年报表规则》 #mLuU  
annual review of consumer prices 每年消费物价回顾 }+0z,s~0.  
annual roll-forward basis 逐年延展方式 O k7zpq  
annual salary 年薪 3SNL5  
annual statement 年度报表；年度决算表  AmcC:5  
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 ^u)rB<#BR  
annuitant 年金受益人 } 0M{A+  
annuity 年金 vv.PF~:  
annuity contract 年金合约 _ 08];M|  
annuity on human life 人寿年金 XoItV  
antecedent debt 先前的债项 6Cc7ejt|u  
ante-dated cheque 倒填日期支票  KG8W8&q  
anticipated expenditure 预期开支 &U"X$aFc  
anticipated net profit 预期纯利  c+2%rh1  
anticipated revenue 预期收入 =g~j=v,e  
anti-inflation measure 反通货膨胀措施 4o5i ."l  
anti-inflationary stance 反通货膨胀立场 n
"G`b  
apparent deficit 表面赤字 }U[-44r:  
apparent financial solvency 表面偿债能力 T?npQA07=  
apparent partner 表面合伙人 {QQl$ys/  
application for personal assessment 个人入息课税申请书 _%ZP{5D>  
application of fund 资金应用 4:1)~z  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 64U6C*w+  
appointed actuary 委任精算师 y3IWfiz>/d  
appointed auditor 委任核数师；委任审计师 6)[<)?A.[  
appointed trustee 委任的受托人 QCpM|,drS  
appointer 委任人 s[AA7>]3  
apportioned pro rata 按比例分摊 %fhNxR  
apportionment 分配；分摊 AhxGj
+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kX2d7yQZz  
apportionment formula 分摊方程式 c Zvf"cIs  
apportionment of estate duty 遗产税的分摊 2z\;Q8g){r  
appraisal 估价；评估 H+l,)Se  
appreciable growth 可观增长 Gt~JA0+C)7  
appreciable impact 显着影响 G!Zy l^  
appreciable increase 可观增长 usOx=^?=  
appreciation 增值；升值 !>g:Si"  
appreciation against other currencies 相对其他货币升值 AyVrk
8G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s".HEP~]=  
appreciation tax 增值税 n%$ &=-Fk  
appropriation 拨款；拨用；拨付 q;A;H)?g  
appropriation account 拨款帐目 3~%!m<1:  
Appropriation Bill 拨款法案 T PYDs+U  
appropriation-in-aid system 补助拨款办法 FtIa*j^G  
approved assets 核准资产 &erm `Ho  
approved basket stock 认可一篮子证券 9lspo
~M  
approved budget 核准预算 $1@,Qor  
approved charitable donation 认可慈善捐款  `w<J25  
approved charitable institution 认可慈善机构 KQmZ#W%2m  
approved currency 核准货币；认可货币 &mkpJF/  
approved estimates 核准预算 LM.`cb;?G  
approved estimates of expenditure 核准开支预算 QxpKX_@Q5  
approved overseas insurer 核准海外保险人 dGkgaC+  
approved overseas trust company 核准海外信托公司 <z)E(J\  
approved pooled investment fund 核准汇集投资基金 W`L!N&fB  
approved provident fund scheme 认可公积金计划 ycX{NDGs  
approved provision 核准拨款 |y1;&<  
approved redeemable share 核准可赎回股份 KCtX$XGL  
approved regional stock 认可地区性证券 <B[G |FY,  
approved retirement scheme 认可退休金计划 !'W-6f  
approved subordinated loan 核准附属贷款 h$fe -G#  
arbitrage 套戥；套汇；套利 lhPGE_\  
arbitrageur 套戥者；套汇者 mEDpKWBk  
arbitrary amount 临时款项 O#_x)13  
arrangement 措施；安排；协定 ~UPZ<  
arrears 欠款 'Q|c@
t  
arrears of pay 欠付薪酬 3!#/k+,C  
arrears of revenue 逾期未收税款；逾期未收的帐项 rC }}r!!  
articles of association 组织章程；组织细则；组织章程细则 +)/Uu3"=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LP<<'(l`  
ascertainment of profit 确定利润 !O)qYmK]|  
"Asia Clear" “亚洲结算系统”