[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 99..]  
allotment notice 股份配售通知；配股通知 9Y-6e0B:  
allotment of shares 股份分配 \j3XT}  
allowable 可获宽免；免税的 tz"zQC$  
allowable business loss 可扣除的营业亏损
5nJmabw3  
allowable expenses 可扣税的支出 +UC-  
allowance 免税额；津贴；备抵；准备金 4|DGQ  
allowance for debts 债项的免税额 fW.)!EPO  
allowance for depreciation by wear and tear 耗损折旧免税额 $4*k=+wS  
allowance for funeral expenses 殡殓费的免税额 0`l(c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !)TO2?,^  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]NgEN  
allowance to debtor 给债务人的津贴 (.54`[2+L  
alteration of capital 资本更改 L BP|  
alternate trustee 候补受托人 ^J$?[@qD  
amalgamation 合并 M4(`o^
n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?.b.mkJ  
ambit of charges 征税范围；收费范围 Um\_G@  
amended valuation 经修订的估值 9a0ibN6m  
American Commodities Exchange 美国商品交易所 
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American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 mBZg(TY  
amortization 摊销 pUXszPf  
amount due from banks 存放银行同业的款项 p-;I"
uKv  
amount due from banks abroad 存放海外银行同业的款项 B\}B H  
amount due from holding companies 控股公司欠款 b".e6zev  
amount due from local banks 存放本港银行同业的款项 p[lciWEW  
amount due to banks 银行同业的存款
dY%>C75O  
amount due to banks abroad 海外银行同业的存款 Mee+bp  
amount due to holding companies 控股公司存款 -{'WIG m  
amount due to local banks 本港银行同业的存款 R-2V C  
amount due to outport banks 外埠银行同业的存款
>X!A/;$  
amount for note issue 发行纸币的款额 z?i{2Fz6  
amount of bond 担保契据的款额 F/I`EV  
amount of consideration 代价款额 lwuslt*E/  
amount of contribution 供款数额 L 2:N@TP  
amount of indebtedness 负债款额 K<Qy1y~[  
amount of principal of the loan 贷款本金额 C7lBK<gQ  
amount of rates chargeable 应征差饷数额 c_YP#U  
amount of share capital 股本额 4?)-;Hx_X  
amount of sums assured 承保款额 SYsbe
5j  
amount of variation 变动幅度 jvf QG:F }  
amount of vote 拨款数额 T=n)ea A  
amount payable 应付款额 p&~= rp`E  
amount receivable 应收款额 2gnmk TyF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;_vo2zl1  
analysis 分析 5*W<6ia  
ancillary risk 附属风险 8bIwRVA2\  
annual account 周年帐目；周年帐目报表；年度决算；年结 p:n.:GZ=y  
annual accounting date 年结日期 ,:1_I`d>#X  
annual allowance 每年免税额；年积金；年度津贴；年津 ~9KxvQzt  
annual balance 年度余额 ^7 oXJu=  
annual disposable income 每年可动用收入 "dO>P*k,  
annual estimates 周年预算 CnA
0 ^JX  
annual fee 年费 {a `#O9  
annual general meeting 周年大会  H*]B7?S  
annual growth rate 年增率；每年增长率 NlnmeTLO5  
annual long-term supplement 长期个案每年补助金 ] oh.w  
annual pensionable emolument 可供计算退休金的年薪 )KPQ8y!d  
annual report 年报 *3>$f.
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Annual Report on the Consumer Price Index 《消费物价指数年报》 K^'NG!  
annual return 周年报表；周年申报表；每年报税表格 sjISVJ?  
Annual Return Rules 《周年报表规则》 xYGB{g]  
annual review of consumer prices 每年消费物价回顾 ucV
n 
`  
annual roll-forward basis 逐年延展方式 gZD,#D.hR  
annual salary 年薪 lB Y"@N  
annual statement 年度报表；年度决算表 T+y3Ph--^  
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 6-\g
hPo  
annuitant 年金受益人 h7h[!>  
annuity 年金 f*}H4H EO  
annuity contract 年金合约 (f*0Wp;  
annuity on human life 人寿年金 g^dPA jPQ  
antecedent debt 先前的债项 mSu1/ ?PS  
ante-dated cheque 倒填日期支票 *Bgk3(n)  
anticipated expenditure 预期开支 oMj;9,WK'  
anticipated net profit 预期纯利 (IY=x{b  
anticipated revenue 预期收入 M! e$h?vB  
anti-inflation measure 反通货膨胀措施 GukS=rC9  
anti-inflationary stance 反通货膨胀立场 '[nH] N  
apparent deficit 表面赤字 g}\Yl.  
apparent financial solvency 表面偿债能力 !VJ5(b  
apparent partner 表面合伙人 k}yUD 0 Y  
application for personal assessment 个人入息课税申请书 DfNX@gbo  
application of fund 资金应用 !}gC0
dJ  
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 9Xv>FVG!  
appointed actuary 委任精算师 i9FHEu_  
appointed auditor 委任核数师；委任审计师 RI q9wD}4(  
appointed trustee 委任的受托人 ZKv^q%92  
appointer 委任人 ;P{HePs=)  
apportioned pro rata 按比例分摊 #l!Sz247  
apportionment 分配；分摊 (KF=v31_m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c9
UJ=  
apportionment formula 分摊方程式 &u_s*  
apportionment of estate duty 遗产税的分摊 vZQ'  
appraisal 估价；评估 > lRa},5(  
appreciable growth 可观增长 Gg3cY{7  
appreciable impact 显着影响 AIR\>.~"i*  
appreciable increase 可观增长 O#e'.n!rI  
appreciation 增值；升值 \v'\ Ea~  
appreciation against other currencies 相对其他货币升值 FD&"k=p+X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QQ5G?E  
appreciation tax 增值税 -|l^- Qf!  
appropriation 拨款；拨用；拨付 $RYsqX\v  
appropriation account 拨款帐目 Xy>+r[$D:  
Appropriation Bill 拨款法案 A{:PpYs  
appropriation-in-aid system 补助拨款办法 (>E70|T  
approved assets 核准资产 q~^qf  
approved basket stock 认可一篮子证券 -}B&>w,5  
approved budget 核准预算 \Ami-<T  
approved charitable donation 认可慈善捐款 xt%-<%s%f  
approved charitable institution 认可慈善机构 F|3 =Cl  
approved currency 核准货币；认可货币 q5irKT*Hs  
approved estimates 核准预算 o0nKgq'w|x  
approved estimates of expenditure 核准开支预算 g?'4G$M  
approved overseas insurer 核准海外保险人 X L/?v" /  
approved overseas trust company 核准海外信托公司 se)vi;J7K  
approved pooled investment fund 核准汇集投资基金 m{/?6h 1  
approved provident fund scheme 认可公积金计划 jORU+g  
approved provision 核准拨款 f\ wP}c'  
approved redeemable share 核准可赎回股份 26c,hPIeXY  
approved regional stock 认可地区性证券 b`@aiXN)+  
approved retirement scheme 认可退休金计划 Q.q'pJ-  
approved subordinated loan 核准附属贷款 <23oyMR0  
arbitrage 套戥；套汇；套利 uIG,2u,  
arbitrageur 套戥者；套汇者 1Qi5t?{  
arbitrary amount 临时款项 cI9}YSk  
arrangement 措施；安排；协定 #)aUKFX  
arrears 欠款 0$ -N  
arrears of pay 欠付薪酬 |z!Y,zaX  
arrears of revenue 逾期未收税款；逾期未收的帐项 1CkBfK  
articles of association 组织章程；组织细则；组织章程细则 _`/:gkZS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -/>SdR$D7  
ascertainment of profit 确定利润 ? F@0"qi  
"Asia Clear" “亚洲结算系统”