[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 }(WUZ^L  
allotment notice 股份配售通知；配股通知 !H @nAz  
allotment of shares 股份分配 aZmbt,.V  
allowable 可获宽免；免税的 ]agd Vr^  
allowable business loss 可扣除的营业亏损 uuy0fQQ8ti  
allowable expenses 可扣税的支出 GB}X
 
allowance 免税额；津贴；备抵；准备金 GF0Utp:Zf;  
allowance for debts 债项的免税额 clr]
gib  
allowance for depreciation by wear and tear 耗损折旧免税额 HBw0
N?  
allowance for funeral expenses 殡殓费的免税额 % F<3_#Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fJi?~[5<  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nt[&rO3s  
allowance to debtor 给债务人的津贴 2 xi@5;!  
alteration of capital 资本更改 1+-F3ROP  
alternate trustee 候补受托人 ^!O2Fw  
amalgamation 合并 ">nFzg?Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3>z+3!I z  
ambit of charges 征税范围；收费范围 xCMuq9zt@  
amended valuation 经修订的估值 Tn$| Xa+:s  
American Commodities Exchange 美国商品交易所 lPz5.(5'  
American Express Bank Limited 美国运通银行 Q FhQfn  
American Stock Exchange 美国证券交易所 ~
$bQ;`,L  
amortization 摊销 |mz0 ]  
amount due from banks 存放银行同业的款项 X<H+Z2d  
amount due from banks abroad 存放海外银行同业的款项 *Oy%($'  
amount due from holding companies 控股公司欠款 UZE%!OWpeK  
amount due from local banks 存放本港银行同业的款项 b~K-mjJI  
amount due to banks 银行同业的存款 {7=k/Y*U  
amount due to banks abroad 海外银行同业的存款 92*Y( >  
amount due to holding companies 控股公司存款 {1GIiP-U  
amount due to local banks 本港银行同业的存款 d UiS0Qs}  
amount due to outport banks 外埠银行同业的存款 jLBwPI_g  
amount for note issue 发行纸币的款额 Q\$cBSJC1  
amount of bond 担保契据的款额 4 _\]zhS  
amount of consideration 代价款额 ,Lw '3  
amount of contribution 供款数额 y(Q.uYz*  
amount of indebtedness 负债款额 uL@'Hv A  
amount of principal of the loan 贷款本金额 l
`{JxVg  
amount of rates chargeable 应征差饷数额 l,Ixz1S3e  
amount of share capital 股本额 N37#Vs  
amount of sums assured 承保款额 qV@Hu/;  
amount of variation 变动幅度 @wXo{p@W  
amount of vote 拨款数额 x0L,$Ol  
amount payable 应付款额 kC+dQ&@g{  
amount receivable 应收款额 .PJ_1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Umk!m] q  
analysis 分析 3a,7lTUuB  
ancillary risk 附属风险 7me1 :}4  
annual account 周年帐目；周年帐目报表；年度决算；年结 .fS1  
annual accounting date 年结日期 ?s: 2~Qlu  
annual allowance 每年免税额；年积金；年度津贴；年津 eadY(-4|I-  
annual balance 年度余额 f@IL2DL}\  
annual disposable income 每年可动用收入 7ZgFCK,8m,  
annual estimates 周年预算 F}#=qBa[  
annual fee 年费 LD}ZuCp!  
annual general meeting 周年大会 rjT!S1Hs  
annual growth rate 年增率；每年增长率 I*8_5?)g<  
annual long-term supplement 长期个案每年补助金 c::Vh  
annual pensionable emolument 可供计算退休金的年薪 6.GIUM%D  
annual report 年报 [
Uu!:SZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p:^;A/D  
annual return 周年报表；周年申报表；每年报税表格 O7T wM Yh  
Annual Return Rules 《周年报表规则》 -"3<Ll  
annual review of consumer prices 每年消费物价回顾 "8`f x  
annual roll-forward basis 逐年延展方式 XZ&q5]PJI  
annual salary 年薪 ,0[h`FN  
annual statement 年度报表；年度决算表 gUxJ>~  
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 Nc :>]  
annuitant 年金受益人 M7n|Z{?(  
annuity 年金 v\ Xk6k  
annuity contract 年金合约 :. a }pgh  
annuity on human life 人寿年金 2qUC@d<K  
antecedent debt 先前的债项 $+ ?A[{JG
 
ante-dated cheque 倒填日期支票 _&6&sp<n  
anticipated expenditure 预期开支 HzF]hm,  
anticipated net profit 预期纯利 D'+kzb@  
anticipated revenue 预期收入 F>A&L8  
anti-inflation measure 反通货膨胀措施 d/:zO4v3  
anti-inflationary stance 反通货膨胀立场 g4*]R>f  
apparent deficit 表面赤字 ~4+= C\r  
apparent financial solvency 表面偿债能力 H?axlRmw3  
apparent partner 表面合伙人 lTpmoDa%  
application for personal assessment 个人入息课税申请书 /S+gh;2OC  
application of fund 资金应用 #x|h@(y|  
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 bI~(<-S~K  
appointed actuary 委任精算师 CEos`  
appointed auditor 委任核数师；委任审计师 )fz<n$3|$#  
appointed trustee 委任的受托人 |>P`Gl]E  
appointer 委任人 G>0 S(M)  
apportioned pro rata 按比例分摊 gyW##M@{  
apportionment 分配；分摊 }$|uIS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9 &~Rj 9  
apportionment formula 分摊方程式 ef=LPCi?  
apportionment of estate duty 遗产税的分摊 @l:\Ka~TS  
appraisal 估价；评估 t`X-jr)g  
appreciable growth 可观增长 "b"Q0"w  
appreciable impact 显着影响 0UvN ws  
appreciable increase 可观增长 I
z\IQa  
appreciation 增值；升值 Vee`q.  
appreciation against other currencies 相对其他货币升值 :kDHwYv$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1[vmK,N=E  
appreciation tax 增值税 w%[`'_[  
appropriation 拨款；拨用；拨付 7.PG*q  
appropriation account 拨款帐目 D-B WgK  
Appropriation Bill 拨款法案 3g] Sp/  
appropriation-in-aid system 补助拨款办法 48BPo,nWR  
approved assets 核准资产 ~cSOni`  
approved basket stock 认可一篮子证券 *a7&v3X  
approved budget 核准预算 W=Ru?sG=  
approved charitable donation 认可慈善捐款 8L<G
Ae  
approved charitable institution 认可慈善机构 JYB<} 
;,  
approved currency 核准货币；认可货币 %Ln7{w  
approved estimates 核准预算 eJrJ5mlI`  
approved estimates of expenditure 核准开支预算 "$tP>PO{<  
approved overseas insurer 核准海外保险人 MNKB4C8>  
approved overseas trust company 核准海外信托公司 Zv*Z^; X9  
approved pooled investment fund 核准汇集投资基金 $b/oiy!=|3  
approved provident fund scheme 认可公积金计划 "1H?1"w~  
approved provision 核准拨款 Fss7xP'  
approved redeemable share 核准可赎回股份 r~uWr'}a}  
approved regional stock 认可地区性证券 X#mppMU  
approved retirement scheme 认可退休金计划  z F2GW  
approved subordinated loan 核准附属贷款 47xJ(yO  
arbitrage 套戥；套汇；套利 nJ`JF5tI  
arbitrageur 套戥者；套汇者 sSC yjS'T  
arbitrary amount 临时款项 \*s'S*~  
arrangement 措施；安排；协定 YN ~7nOw  
arrears 欠款 Fa$ pr`  
arrears of pay 欠付薪酬 PYl( ~Vac  
arrears of revenue 逾期未收税款；逾期未收的帐项 eXI^9u
H  
articles of association 组织章程；组织细则；组织章程细则 $*bd})y)I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1Ig@gdmz  
ascertainment of profit 确定利润 N6Fj}m&E  
"Asia Clear" “亚洲结算系统”