[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 iU9de  
allotment notice 股份配售通知；配股通知 J6Hw05%0=  
allotment of shares 股份分配 0`"]mYH  
allowable 可获宽免；免税的 {5-4^|!  
allowable business loss 可扣除的营业亏损 pA"x4\s  
allowable expenses 可扣税的支出 Namw[TgJ  
allowance 免税额；津贴；备抵；准备金 %/ ~6Qq  
allowance for debts 债项的免税额 f%ZqK_CW  
allowance for depreciation by wear and tear 耗损折旧免税额 @YdS_W  
allowance for funeral expenses 殡殓费的免税额 G^p>fy~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zw| IY9D  
allowance for repairs and outgoings 修葺及支出方面的免税额 QUb#;L@okn  
allowance to debtor 给债务人的津贴 5g&.P\c{  
alteration of capital 资本更改 P.3j |)NW  
alternate trustee 候补受托人 %*e6@Hm  
amalgamation 合并 oaHg6
PT!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jU)r~QhN  
ambit of charges 征税范围；收费范围 yJWgz`/L  
amended valuation 经修订的估值 ->6/L)  
American Commodities Exchange 美国商品交易所 vi 4 u `  
American Express Bank Limited 美国运通银行 dc5w_98o  
American Stock Exchange 美国证券交易所 N6cf`xye  
amortization 摊销 %Z 9<La  
amount due from banks 存放银行同业的款项 upQ:C>S  
amount due from banks abroad 存放海外银行同业的款项 L-^vlP)Vu  
amount due from holding companies 控股公司欠款 qw&Wfk\}  
amount due from local banks 存放本港银行同业的款项 j;<Yje&Wz  
amount due to banks 银行同业的存款 W )1)zOD  
amount due to banks abroad 海外银行同业的存款 6LL/wemq  
amount due to holding companies 控股公司存款 2uZ <q?=  
amount due to local banks 本港银行同业的存款 v#a`*^ ^  
amount due to outport banks 外埠银行同业的存款 :HYqm*v;W  
amount for note issue 发行纸币的款额 @y;N u   
amount of bond 担保契据的款额 Fo3[KW)8I  
amount of consideration 代价款额 ^6#FqK+{u  
amount of contribution 供款数额 \o?zL7  
amount of indebtedness 负债款额 IQMk
:  
amount of principal of the loan 贷款本金额 ,]i ^/fT  
amount of rates chargeable 应征差饷数额 $@FD01h.t3  
amount of share capital 股本额 2JYp.CJv  
amount of sums assured 承保款额 /YR*KxIx  
amount of variation 变动幅度 [^A.$,  
amount of vote 拨款数额 {0q;:
7Bt  
amount payable 应付款额 a~Sf~ka  
amount receivable 应收款额 "Fy34T0N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zd1+ZH  
analysis 分析 -\6tVF11z  
ancillary risk 附属风险 Id *Gs>4U  
annual account 周年帐目；周年帐目报表；年度决算；年结 w8w F;:>  
annual accounting date 年结日期 ~&
Ca C  
annual allowance 每年免税额；年积金；年度津贴；年津 W*QD'  
annual balance 年度余额 *SzP7]1m  
annual disposable income 每年可动用收入 e7t).s)b{  
annual estimates 周年预算 n}7DL8  
annual fee 年费 SGZOfTcY  
annual general meeting 周年大会 `x lsvK>  
annual growth rate 年增率；每年增长率 !X(Lvt/   
annual long-term supplement 长期个案每年补助金 3uwu}aw  
annual pensionable emolument 可供计算退休金的年薪 `FHHh  
annual report 年报 MxuwEV|^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }e6Ta_Z~  
annual return 周年报表；周年申报表；每年报税表格 @BbZ(cZ*  
Annual Return Rules 《周年报表规则》 X, <
&#l  
annual review of consumer prices 每年消费物价回顾 ZO2u[HSO>  
annual roll-forward basis 逐年延展方式 [y\ZnoB  
annual salary 年薪 fa=#S  
annual statement 年度报表；年度决算表 3%/]y=rA  
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 5z~Ji77!  
annuitant 年金受益人 [`_&d7{-4b  
annuity 年金 <P'^olQ  
annuity contract 年金合约 F8;M+
+  
annuity on human life 人寿年金 jj0@ez{3  
antecedent debt 先前的债项 Cfyas'  
ante-dated cheque 倒填日期支票 _U1~^ucV  
anticipated expenditure 预期开支 /R^HRzTO  
anticipated net profit 预期纯利 F
 71  
anticipated revenue 预期收入 *DLv$/(0  
anti-inflation measure 反通货膨胀措施 KZ6}),p  
anti-inflationary stance 反通货膨胀立场 Cnd*%CPZ  
apparent deficit 表面赤字 s{NEP/QQJ  
apparent financial solvency 表面偿债能力 ^TyusfOz  
apparent partner 表面合伙人 DdJxb{y7  
application for personal assessment 个人入息课税申请书 KunK.m  
application of fund 资金应用 *;7&  
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 u'd+:uH  
appointed actuary 委任精算师 RsIEY5Q  
appointed auditor 委任核数师；委任审计师 79~,KFct  
appointed trustee 委任的受托人 !3DWz6u  
appointer 委任人 b\7-u-   
apportioned pro rata 按比例分摊 z tHGY  
apportionment 分配；分摊 n4 KiC!*i0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Bg-C:Ok2'  
apportionment formula 分摊方程式 qDM/ 6xO  
apportionment of estate duty 遗产税的分摊 oB-&ma[ZS  
appraisal 估价；评估 #-'=)l}i1A  
appreciable growth 可观增长 owCQ71Q  
appreciable impact 显着影响 S6$S% $  
appreciable increase 可观增长 ,cWO Ak  
appreciation 增值；升值 /1h`O@VA  
appreciation against other currencies 相对其他货币升值 7ZET@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Lbq "( b  
appreciation tax 增值税 J{@gp,&e  
appropriation 拨款；拨用；拨付 .i"v([eQ  
appropriation account 拨款帐目 j$Vv'on  
Appropriation Bill 拨款法案 v>c[wg9P  
appropriation-in-aid system 补助拨款办法 ?#qA>:2,  
approved assets 核准资产 z<+".sD'  
approved basket stock 认可一篮子证券 K-)*S\<}  
approved budget 核准预算 .hg<\-:_  
approved charitable donation 认可慈善捐款 :u'X ~ID[  
approved charitable institution 认可慈善机构 '<!/\Jz9l  
approved currency 核准货币；认可货币 j23OgbI  
approved estimates 核准预算 gu/eC  
approved estimates of expenditure 核准开支预算 e=%7tK*  
approved overseas insurer 核准海外保险人 H'<9;bD -  
approved overseas trust company 核准海外信托公司 k1L GT&  
approved pooled investment fund 核准汇集投资基金 1i_~ZzX8  
approved provident fund scheme 认可公积金计划 q5BJsw  
approved provision 核准拨款 NSO
Wn]E  
approved redeemable share 核准可赎回股份 )"WImf:*  
approved regional stock 认可地区性证券 }[!;c+ke  
approved retirement scheme 认可退休金计划 6NO=N L  
approved subordinated loan 核准附属贷款 8q)2)p  
arbitrage 套戥；套汇；套利 C@buewk  
arbitrageur 套戥者；套汇者 `kwyF27v]  
arbitrary amount 临时款项 q+~z#
jFX  
arrangement 措施；安排；协定 GLwL'C'591  
arrears 欠款 |^S[Gr w  
arrears of pay 欠付薪酬 Q~,E K  
arrears of revenue 逾期未收税款；逾期未收的帐项 iEr|?,  
articles of association 组织章程；组织细则；组织章程细则 S5"xb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )FMpfC>An  
ascertainment of profit 确定利润 Ki^m&P   
"Asia Clear" “亚洲结算系统”