[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 4
[0.M  
allotment notice 股份配售通知；配股通知 yC}x6xG  
allotment of shares 股份分配 XF4NRs  
allowable 可获宽免；免税的 7")&njQ/x  
allowable business loss 可扣除的营业亏损 i;)r|L`V?  
allowable expenses 可扣税的支出 Qe<c@i"  
allowance 免税额；津贴；备抵；准备金 F,5}3$  
allowance for debts 债项的免税额 51%<N\>/4  
allowance for depreciation by wear and tear 耗损折旧免税额 ~fA H6FdZ\  
allowance for funeral expenses 殡殓费的免税额 (w' k\y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]o8~b-  
allowance for repairs and outgoings 修葺及支出方面的免税额 RML'C :1  
allowance to debtor 给债务人的津贴 * 8D(Lp1  
alteration of capital 资本更改 qr/N?,  
alternate trustee 候补受托人 E<_+Tc  
amalgamation 合并 0xutG/-&N  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RA62Z&W3  
ambit of charges 征税范围；收费范围 *Oe;JqQkK  
amended valuation 经修订的估值 -E!V;Tgc%U  
American Commodities Exchange 美国商品交易所 p4zV<qZ>e  
American Express Bank Limited 美国运通银行 f1VA61z{)  
American Stock Exchange 美国证券交易所 Z$@XMq!  
amortization 摊销 01^W Py9l  
amount due from banks 存放银行同业的款项 j[1^#kE  
amount due from banks abroad 存放海外银行同业的款项 T\HP5&  
amount due from holding companies 控股公司欠款 M8lR#2n|  
amount due from local banks 存放本港银行同业的款项 yIThzyS  
amount due to banks 银行同业的存款 Eh;~y*k\  
amount due to banks abroad 海外银行同业的存款 b+}*@xhl  
amount due to holding companies 控股公司存款 [[u&=.Au  
amount due to local banks 本港银行同业的存款 |7T!rnr  
amount due to outport banks 外埠银行同业的存款 QO~T
uC  
amount for note issue 发行纸币的款额 E~!FEl;  
amount of bond 担保契据的款额 7~q'3 N  
amount of consideration 代价款额 ? Kn~fs8  
amount of contribution 供款数额 :!EOg4% i  
amount of indebtedness 负债款额 ?3i-wpzMp  
amount of principal of the loan 贷款本金额 hAZ
"M:f  
amount of rates chargeable 应征差饷数额 aKCXV[PO  
amount of share capital 股本额 !*xQPanL  
amount of sums assured 承保款额 )6mv7M{  
amount of variation 变动幅度 `qsn;  
amount of vote 拨款数额 xH8nn3U  
amount payable 应付款额 86@@j*c(@k  
amount receivable 应收款额 p>p=nLK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bsmnh_YRj  
analysis 分析 0?j+d8*  
ancillary risk 附属风险 1k>*   
annual account 周年帐目；周年帐目报表；年度决算；年结 #/1,Cv yj  
annual accounting date 年结日期 %lPFq-  
annual allowance 每年免税额；年积金；年度津贴；年津 !$+J7\&7p  
annual balance 年度余额 N|1k6g=0  
annual disposable income 每年可动用收入 HgX4RSU  
annual estimates 周年预算 [w)6OT  
annual fee 年费 NC2PW+(  
annual general meeting 周年大会 IV:Knh+ ?  
annual growth rate 年增率；每年增长率 -OuMC&  
annual long-term supplement 长期个案每年补助金 7b T5-=.  
annual pensionable emolument 可供计算退休金的年薪 \9BIRY`  
annual report 年报 B|~\m~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]IkjZ=  
annual return 周年报表；周年申报表；每年报税表格 B: uW(E  
Annual Return Rules 《周年报表规则》 ZAii"F  
annual review of consumer prices 每年消费物价回顾 L+QEFQ:r5  
annual roll-forward basis 逐年延展方式 XH2g:$  
annual salary 年薪 TO)wjF_  
annual statement 年度报表；年度决算表 ?z60b=f8  
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 5,qfr!hN,  
annuitant 年金受益人 z{^XU"yB  
annuity 年金 FUm-Fp  
annuity contract 年金合约 rReZ$U  
annuity on human life 人寿年金 58MBG&a%  
antecedent debt 先前的债项 *Qg/W?"m  
ante-dated cheque 倒填日期支票 ~GS`@IU}  
anticipated expenditure 预期开支 crC];LMl/  
anticipated net profit 预期纯利 '89D62\89  
anticipated revenue 预期收入 82Vxk  
anti-inflation measure 反通货膨胀措施 G0//P .#  
anti-inflationary stance 反通货膨胀立场 G(4:yK0  
apparent deficit 表面赤字 ;LH?Qu;e  
apparent financial solvency 表面偿债能力 qx53,^2  
apparent partner 表面合伙人 /{1xpR  
application for personal assessment 个人入息课税申请书 D9c8#k9Y.  
application of fund 资金应用 8N8B${X  
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 $K8ZxH1z@  
appointed actuary 委任精算师 #ZGWU_l}  
appointed auditor 委任核数师；委任审计师 Z)7 {e"5d  
appointed trustee 委任的受托人 m&|?mTo>m  
appointer 委任人 T0RgCU IV  
apportioned pro rata 按比例分摊 ;Z.}~d6>!  
apportionment 分配；分摊 R_4600  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hlkf|H  
apportionment formula 分摊方程式 F=^vu7rf  
apportionment of estate duty 遗产税的分摊 4y21v|(9  
appraisal 估价；评估 S`X;2\:  
appreciable growth 可观增长 **0Y*Ax@  
appreciable impact 显着影响 #.tF&$ik  
appreciable increase 可观增长 FK={%  
appreciation 增值；升值 j|HOry1E&  
appreciation against other currencies 相对其他货币升值 KY"W
{D9ib  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m=NX;t  
appreciation tax 增值税 )n
|:9hc  
appropriation 拨款；拨用；拨付 w},k~5U^s  
appropriation account 拨款帐目 4U>  
Appropriation Bill 拨款法案 }N4=~'R  
appropriation-in-aid system 补助拨款办法
|n67!1  
approved assets 核准资产 zc,fJM  
approved basket stock 认可一篮子证券 8<?60sj  
approved budget 核准预算 D 7H$!(F>  
approved charitable donation 认可慈善捐款 xp>ra2A  
approved charitable institution 认可慈善机构 lgA9p 4-  
approved currency 核准货币；认可货币 ,1F3";`n[  
approved estimates 核准预算 WRFzb0;01  
approved estimates of expenditure 核准开支预算 0V`0="rQ  
approved overseas insurer 核准海外保险人 yZA}WTGe  
approved overseas trust company 核准海外信托公司 > -J d@7-  
approved pooled investment fund 核准汇集投资基金 \\x``*  
approved provident fund scheme 认可公积金计划 Alp9] 0(  
approved provision 核准拨款 zj`!ZY?fv  
approved redeemable share 核准可赎回股份 }3^t,>I=,6  
approved regional stock 认可地区性证券  [Fr.ik  
approved retirement scheme 认可退休金计划 a{69JY5  
approved subordinated loan 核准附属贷款 CQzJ_aSJ(  
arbitrage 套戥；套汇；套利 w]F(o  
arbitrageur 套戥者；套汇者 g;eMsoJG  
arbitrary amount 临时款项 nY}Ep\g  
arrangement 措施；安排；协定 NBE)DL  
arrears 欠款 n>Q/XQXB  
arrears of pay 欠付薪酬 -5d8j<,  
arrears of revenue 逾期未收税款；逾期未收的帐项 |ay W _5}  
articles of association 组织章程；组织细则；组织章程细则 ^B> 4:+^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xQ7>u-^  
ascertainment of profit 确定利润 RP z0WP  
"Asia Clear" “亚洲结算系统”