[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 * y`^Fc  
allotment notice 股份配售通知；配股通知 .4?M.Z4[  
allotment of shares 股份分配 |e+I5  
allowable 可获宽免；免税的 ,Cx5( ~kU  
allowable business loss 可扣除的营业亏损 eo,m ^&  
allowable expenses 可扣税的支出 /e\} qq  
allowance 免税额；津贴；备抵；准备金 W]rXt,{&  
allowance for debts 债项的免税额 Mu{mj4Y{  
allowance for depreciation by wear and tear 耗损折旧免税额 6,oi(RAf  
allowance for funeral expenses 殡殓费的免税额 o_={xrmIA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 czedn_}%Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 b7"pm)6  
allowance to debtor 给债务人的津贴 A03PEaZO  
alteration of capital 资本更改 b;S~`PL  
alternate trustee 候补受托人 )Hw;{5p@  
amalgamation 合并 @$tQz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h JaqW'S  
ambit of charges 征税范围；收费范围 AbfLV942  
amended valuation 经修订的估值 |!&,etu  
American Commodities Exchange 美国商品交易所 bZ%[ON5OY  
American Express Bank Limited 美国运通银行 vwP
516EM  
American Stock Exchange 美国证券交易所 V+(  
amortization 摊销 {Y\hr+A  
amount due from banks 存放银行同业的款项 OP
Km^}  
amount due from banks abroad 存放海外银行同业的款项 ku`'w;5jT  
amount due from holding companies 控股公司欠款 #7'ww*+  
amount due from local banks 存放本港银行同业的款项 />+JK5  
amount due to banks 银行同业的存款 Z.,Pl  
amount due to banks abroad 海外银行同业的存款 ^hZwm8G  
amount due to holding companies 控股公司存款
sp
FsrB  
amount due to local banks 本港银行同业的存款 E{lq@it32p  
amount due to outport banks 外埠银行同业的存款 `W|2Xi=^5  
amount for note issue 发行纸币的款额 b_
][Jye&P  
amount of bond 担保契据的款额 (|bht0  
amount of consideration 代价款额 @NX^__sa  
amount of contribution 供款数额 [[TB.'k  
amount of indebtedness 负债款额 \Z57UNI  
amount of principal of the loan 贷款本金额 a}e7Q<cGj  
amount of rates chargeable 应征差饷数额 'OJXllGi  
amount of share capital 股本额 C'mmo&Pd  
amount of sums assured 承保款额 l`,`N+FG  
amount of variation 变动幅度 BNaZD<<  
amount of vote 拨款数额 >"ZTyrK  
amount payable 应付款额 Wx:_F;  
amount receivable 应收款额 2X6y^f';\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ztb2Ign<  
analysis 分析 }eB\k,7L  
ancillary risk 附属风险 Fbk<qQH  
annual account 周年帐目；周年帐目报表；年度决算；年结 '8%aq8  
annual accounting date 年结日期 (U-p&q>z  
annual allowance 每年免税额；年积金；年度津贴；年津 Zwq uS9  
annual balance 年度余额 Gt- -7S  
annual disposable income 每年可动用收入 wX|]8f2Z  
annual estimates 周年预算 $\a;?>WA"  
annual fee 年费 d (
fgv  
annual general meeting 周年大会 zJ & qR  
annual growth rate 年增率；每年增长率 ^hbh|Du  
annual long-term supplement 长期个案每年补助金 V
&GFGds  
annual pensionable emolument 可供计算退休金的年薪 ]`u{^f  
annual report 年报 M2V.FYV{j>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8N|*n"`}  
annual return 周年报表；周年申报表；每年报税表格 -3K B:K<  
Annual Return Rules 《周年报表规则》 GW}KmTa]&  
annual review of consumer prices 每年消费物价回顾 +ES.O]?>  
annual roll-forward basis 逐年延展方式 ;z%& 3u/  
annual salary 年薪 o AQ92~b  
annual statement 年度报表；年度决算表 P,wFib^1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P.[>x  
annuitant 年金受益人 6W#+U<  
annuity 年金 oWJ}]ip  
annuity contract 年金合约 3V,X=  
annuity on human life 人寿年金 5[*MT%ms  
antecedent debt 先前的债项 %\-+SeC  
ante-dated cheque 倒填日期支票 L8Z?B\  
anticipated expenditure 预期开支 SSI&WZ2a  
anticipated net profit 预期纯利 rj{'X  /  
anticipated revenue 预期收入 wmoOp;C  
anti-inflation measure 反通货膨胀措施 \,(tP :o  
anti-inflationary stance 反通货膨胀立场 u1<xt1K  
apparent deficit 表面赤字 i%\nJs*  
apparent financial solvency 表面偿债能力 .h*
&$c/l  
apparent partner 表面合伙人 FtF!D
tv  
application for personal assessment 个人入息课税申请书 XK&#K? M  
application of fund 资金应用 W>@+H"pZ  
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 7s[ ATu  
appointed actuary 委任精算师 :I&iDS>u1  
appointed auditor 委任核数师；委任审计师 )6AOP-M.9  
appointed trustee 委任的受托人 U&B~GJT+  
appointer 委任人 [;X YT  
apportioned pro rata 按比例分摊 +)7NWR \  
apportionment 分配；分摊 {= z%('^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R6M@pO  
apportionment formula 分摊方程式 $G=\i>R.  
apportionment of estate duty 遗产税的分摊 s:fnOMv "  
appraisal 估价；评估 AJmS1 B  
appreciable growth 可观增长 C
g&1  
appreciable impact 显着影响 IA+>dr  
appreciable increase 可观增长 DO%YOv  
appreciation 增值；升值 &1Az`[zKGW  
appreciation against other currencies 相对其他货币升值 NgH

%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tKJ)'v?  
appreciation tax 增值税 -(1e!5_-@  
appropriation 拨款；拨用；拨付 $~`(!pa:  
appropriation account 拨款帐目 4/d#)6  
Appropriation Bill 拨款法案 sH&8"5BT%  
appropriation-in-aid system 补助拨款办法 7IIM8/BI  
approved assets 核准资产 ^Jkj/n'  
approved basket stock 认可一篮子证券 C{>?~@z&5  
approved budget 核准预算 r[\4
7cG  
approved charitable donation 认可慈善捐款 Pb~S{):  
approved charitable institution 认可慈善机构 Riw>cVi~  
approved currency 核准货币；认可货币 mKn[>M1  
approved estimates 核准预算 s5z@`M5'm  
approved estimates of expenditure 核准开支预算 7unu-P<C  
approved overseas insurer 核准海外保险人 n*;mFV0s  
approved overseas trust company 核准海外信托公司 Dxu)by  
approved pooled investment fund 核准汇集投资基金 _VMJq9.  
approved provident fund scheme 认可公积金计划 /\\C&Px  
approved provision 核准拨款 X5<L  
approved redeemable share 核准可赎回股份 ||_F /AD  
approved regional stock 认可地区性证券 j#~4JGZt  
approved retirement scheme 认可退休金计划 1w5p*U0 ;  
approved subordinated loan 核准附属贷款 8[y7(Xw  
arbitrage 套戥；套汇；套利 _c #P  
arbitrageur 套戥者；套汇者 oYqC"g&4Z  
arbitrary amount 临时款项 w$t2Hd  
arrangement 措施；安排；协定 +oiPj3  
arrears 欠款 j
EI!t^#  
arrears of pay 欠付薪酬 +B&FZ4'  
arrears of revenue 逾期未收税款；逾期未收的帐项 %EVg.k$  
articles of association 组织章程；组织细则；组织章程细则 I~mw\K{.3M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4H " *.l  
ascertainment of profit 确定利润 YE-kdzff
 
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