[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 ,W;2A0A?X  
allotment notice 股份配售通知；配股通知 j}DG  +M  
allotment of shares 股份分配 qznd'^[  
allowable 可获宽免；免税的 QPwUW  
allowable business loss 可扣除的营业亏损 +Tp>3Jh2  
allowable expenses 可扣税的支出 \Ot,&Z k2  
allowance 免税额；津贴；备抵；准备金 p%y|w  
allowance for debts 债项的免税额 nrI-F,1  
allowance for depreciation by wear and tear 耗损折旧免税额 Ps7Bt(/  
allowance for funeral expenses 殡殓费的免税额 =wX(a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OLxiY r  
allowance for repairs and outgoings 修葺及支出方面的免税额 XhJbBVS|  
allowance to debtor 给债务人的津贴 ^0&   
alteration of capital 资本更改 :+\B|*T2.L  
alternate trustee 候补受托人 b\9}zmG[u  
amalgamation 合并 th(<S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xD<:'-ri>  
ambit of charges 征税范围；收费范围 Q+'QJ7fw'|  
amended valuation 经修订的估值 'IroQ M  
American Commodities Exchange 美国商品交易所 &7t3D?K'qX  
American Express Bank Limited 美国运通银行 72>/@  
American Stock Exchange 美国证券交易所 ey>V^Fj  
amortization 摊销 G4eY}3F7,4  
amount due from banks 存放银行同业的款项 }*I:0"WH  
amount due from banks abroad 存放海外银行同业的款项 F&x9.  
amount due from holding companies 控股公司欠款 =h9&`iwiu  
amount due from local banks 存放本港银行同业的款项 n[pW^&7x  
amount due to banks 银行同业的存款 StJ&YYdD  
amount due to banks abroad 海外银行同业的存款 vEIDf{  
amount due to holding companies 控股公司存款 V/}g'_E  
amount due to local banks 本港银行同业的存款 "]C$"JR  
amount due to outport banks 外埠银行同业的存款 qkN{l88  
amount for note issue 发行纸币的款额 0WI3m2i  
amount of bond 担保契据的款额 &}G2;O}3  
amount of consideration 代价款额 ~4fjFo&_\  
amount of contribution 供款数额 J2W:Q  
amount of indebtedness 负债款额 B&E qd  
amount of principal of the loan 贷款本金额 >F~]r$G  
amount of rates chargeable 应征差饷数额 'X$2gD3c9  
amount of share capital 股本额 =)GhrWeVi4  
amount of sums assured 承保款额 syYe0~  
amount of variation 变动幅度 d)&}% 2ku  
amount of vote 拨款数额 z\fmwI  
amount payable 应付款额 \.tnz
P D  
amount receivable 应收款额 |lOH PA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VnB"0"%w  
analysis 分析 ny: 4L{)  
ancillary risk 附属风险 t
_PAXj  
annual account 周年帐目；周年帐目报表；年度决算；年结 2O^7zW  
annual accounting date 年结日期 "Y Z B@  
annual allowance 每年免税额；年积金；年度津贴；年津 _S[@d^c Y  
annual balance 年度余额 hqA6%Y^k  
annual disposable income 每年可动用收入 VgHVj)ir  
annual estimates 周年预算 \/Z?QBFvz  
annual fee 年费 ep-~;?  
annual general meeting 周年大会 4#o
Lf1  
annual growth rate 年增率；每年增长率 )!:}R}q  
annual long-term supplement 长期个案每年补助金 WxB}Uh  
annual pensionable emolument 可供计算退休金的年薪 I$7#Z!P6|  
annual report 年报
[4u.*oL&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q,# )  
annual return 周年报表；周年申报表；每年报税表格 tp-PE?  
Annual Return Rules 《周年报表规则》 Ov$_Phm:  
annual review of consumer prices 每年消费物价回顾 06FBI?;|=  
annual roll-forward basis 逐年延展方式 1Z5:DE<  
annual salary 年薪 #-wtNM%1#  
annual statement 年度报表；年度决算表 -hx' T6G%  
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 z3V[ Vi  
annuitant 年金受益人 K
/+Y9JP9  
annuity 年金 xWv@PqXD  
annuity contract 年金合约 /T53"+7:0  
annuity on human life 人寿年金 'gDhi!h%  
antecedent debt 先前的债项 Q:6i 3 Nr/  
ante-dated cheque 倒填日期支票 LZirw'  
anticipated expenditure 预期开支 %jgB
;Y  
anticipated net profit 预期纯利 h/7m.p]  
anticipated revenue 预期收入 <<,YgRl2  
anti-inflation measure 反通货膨胀措施 Oq-O|qJj  
anti-inflationary stance 反通货膨胀立场 9"5J-a'  
apparent deficit 表面赤字 T2Q `Ax7  
apparent financial solvency 表面偿债能力 }IM*Vsk  
apparent partner 表面合伙人 %|&WcpQR  
application for personal assessment 个人入息课税申请书 _sEkKh8x  
application of fund 资金应用 yHY \4OHS  
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 |~
'PEY  
appointed actuary 委任精算师 ?pS,?>J f  
appointed auditor 委任核数师；委任审计师 PyOj{WX>W  
appointed trustee 委任的受托人 ' P1I-ue
 
appointer 委任人 3oH.1M/  
apportioned pro rata 按比例分摊 ;<j[0~qp:  
apportionment 分配；分摊 \yIan<q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $e bx  
apportionment formula 分摊方程式 eI%{/>  
apportionment of estate duty 遗产税的分摊 lr>P/W\  
appraisal 估价；评估 8|5ttdZ  
appreciable growth 可观增长 f-lM[\ma_  
appreciable impact 显着影响 '<}N`PS#N  
appreciable increase 可观增长 :qfP>Ok  
appreciation 增值；升值 fwe4f  
appreciation against other currencies 相对其他货币升值 {h<V^r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T*
AXS|=ju  
appreciation tax 增值税 &:K!$W  
appropriation 拨款；拨用；拨付 Fx6c*KNX3  
appropriation account 拨款帐目 KaEL*  
Appropriation Bill 拨款法案 cPFs K*w  
appropriation-in-aid system 补助拨款办法 "iu9r%l94  
approved assets 核准资产 9/?@2  
approved basket stock 认可一篮子证券 ]LcCom:]  
approved budget 核准预算 b0QC91   
approved charitable donation 认可慈善捐款 Ez\TwK  
approved charitable institution 认可慈善机构 (gdi2  
approved currency 核准货币；认可货币 2P`Z>_  
approved estimates 核准预算 8dgi"/[3  
approved estimates of expenditure 核准开支预算 0Nvk|uI V[  
approved overseas insurer 核准海外保险人 ]Alv5?E60  
approved overseas trust company 核准海外信托公司 t)!(s,;T  
approved pooled investment fund 核准汇集投资基金 J>@T'#  
approved provident fund scheme 认可公积金计划 zWN<"[agc  
approved provision 核准拨款 Yo 0wufbfV  
approved redeemable share 核准可赎回股份 E79'<;K,zs  
approved regional stock 认可地区性证券 A_:CGtv:  
approved retirement scheme 认可退休金计划 Mj9Mv<io  
approved subordinated loan 核准附属贷款 3} Xf  
arbitrage 套戥；套汇；套利  ;r
H<  
arbitrageur 套戥者；套汇者 U]o  
arbitrary amount 临时款项 -a=RCzX]  
arrangement 措施；安排；协定 w
Fe
?0u  
arrears 欠款 <8  $fo  
arrears of pay 欠付薪酬 VxgP^*  
arrears of revenue 逾期未收税款；逾期未收的帐项 4l2/eh]Hc(  
articles of association 组织章程；组织细则；组织章程细则 mz[Q]e~&i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5_H`6-q  
ascertainment of profit 确定利润 &U
.U<  
"Asia Clear" “亚洲结算系统”