[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 [ (LV
  
allotment notice 股份配售通知；配股通知 ZsP2>%"  
allotment of shares 股份分配 mo]KCi  
allowable 可获宽免；免税的 "7%:sty  
allowable business loss 可扣除的营业亏损 JeH;v0  
allowable expenses 可扣税的支出 Tm]nEl)_  
allowance 免税额；津贴；备抵；准备金
d~tuk4F  
allowance for debts 债项的免税额 '$|UwT`s  
allowance for depreciation by wear and tear 耗损折旧免税额 a.F Al@Br  
allowance for funeral expenses 殡殓费的免税额 ]J1S#Q 5'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2R-A@UE2  
allowance for repairs and outgoings 修葺及支出方面的免税额 D6D1S/:ij'  
allowance to debtor 给债务人的津贴 d?idTcgs  
alteration of capital 资本更改 ^u)z{.z'H/  
alternate trustee 候补受托人 =#5D(0Ab  
amalgamation 合并 :y]Omp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )+I.|5g  
ambit of charges 征税范围；收费范围 pz^<\  
amended valuation 经修订的估值 {xcZ*m!B  
American Commodities Exchange 美国商品交易所 Zzua17
 
American Express Bank Limited 美国运通银行 : DG)g3#  
American Stock Exchange 美国证券交易所 ,M !tm7  
amortization 摊销 }H:F< z*  
amount due from banks 存放银行同业的款项 k ^'f[|}  
amount due from banks abroad 存放海外银行同业的款项 AS!6XT  
amount due from holding companies 控股公司欠款 k4J8O3E  
amount due from local banks 存放本港银行同业的款项 #eP LOR&q  
amount due to banks 银行同业的存款 H2gj=krK  
amount due to banks abroad 海外银行同业的存款  I 1d0iU  
amount due to holding companies 控股公司存款 Ths_CKwgWY  
amount due to local banks 本港银行同业的存款 %bXx!x8(  
amount due to outport banks 外埠银行同业的存款 w-B^ [<  
amount for note issue 发行纸币的款额 \b8sG"G  
amount of bond 担保契据的款额 v'2[[u{7*  
amount of consideration 代价款额 5}ie]/[|  
amount of contribution 供款数额 BI[JATZG  
amount of indebtedness 负债款额 H uw\&E  
amount of principal of the loan 贷款本金额 $V>98M>j  
amount of rates chargeable 应征差饷数额 59uwB('|lH  
amount of share capital 股本额
YEu1#N  
amount of sums assured 承保款额 D:\g,\Z  
amount of variation 变动幅度 ge3sU5iZ  
amount of vote 拨款数额 !4"sX+z9  
amount payable 应付款额 zZ-wG  
amount receivable 应收款额 +#@"*yj3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wbyE
;W  
analysis 分析 ;#GoGb4AM  
ancillary risk 附属风险 gxPx&Z6jF  
annual account 周年帐目；周年帐目报表；年度决算；年结 TjK{9A  
annual accounting date 年结日期 Ey{%XR+*;  
annual allowance 每年免税额；年积金；年度津贴；年津 FxG7Pk+=  
annual balance 年度余额 Bc-yxjsw  
annual disposable income 每年可动用收入 aMARZ)V  
annual estimates 周年预算 yj6@7@l>A  
annual fee 年费 u ]^N&2UW  
annual general meeting 周年大会 Nb2Qp K  
annual growth rate 年增率；每年增长率 a\uie$"cr]  
annual long-term supplement 长期个案每年补助金 5M]z5}n/  
annual pensionable emolument 可供计算退休金的年薪 Sgb*tE)T  
annual report 年报 ul Hn#)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C9n}6Er=,  
annual return 周年报表；周年申报表；每年报税表格 8?t"C_>*e  
Annual Return Rules 《周年报表规则》 ER2GjZa\z  
annual review of consumer prices 每年消费物价回顾 p_*M:P1Ma4  
annual roll-forward basis 逐年延展方式 3b'tx!tFN  
annual salary 年薪 (fD ;g9  
annual statement 年度报表；年度决算表 d &cU*  
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 9n]|PE
oAB  
annuitant 年金受益人 bok.j  
annuity 年金 O/%< }3Sq  
annuity contract 年金合约 PMsz`  
annuity on human life 人寿年金 + eQ e%U  
antecedent debt 先前的债项 z9 u$~  
ante-dated cheque 倒填日期支票 1RLY $M  
anticipated expenditure 预期开支 a^qNJ?R!  
anticipated net profit 预期纯利 |6:=}dE#[  
anticipated revenue 预期收入 /z7VNkD  
anti-inflation measure 反通货膨胀措施 {cK^,?x  
anti-inflationary stance 反通货膨胀立场 h)lPi   
apparent deficit 表面赤字 <HWS:'1  
apparent financial solvency 表面偿债能力 X C86-b)E  
apparent partner 表面合伙人 "Y`3DxXz  
application for personal assessment 个人入息课税申请书 >>l`,+y  
application of fund 资金应用 JN/UU fj  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 3OyS8`  
appointed actuary 委任精算师 ukgAI<O%  
appointed auditor 委任核数师；委任审计师 ";[iZ  
appointed trustee 委任的受托人 Mj>}zbpk/  
appointer 委任人 75!9FqMZ}  
apportioned pro rata 按比例分摊 ;:S&F  
apportionment 分配；分摊 [@<sFP;g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Op.8a`XLt&  
apportionment formula 分摊方程式 J;t 7&Zpe  
apportionment of estate duty 遗产税的分摊 14eW4~Mr  
appraisal 估价；评估 o!TQk{0  
appreciable growth 可观增长 e;bYaM4UX  
appreciable impact 显着影响 0oA{Jix  
appreciable increase 可观增长 RhI;;
Y#@  
appreciation 增值；升值 B@Co'DV[/]  
appreciation against other currencies 相对其他货币升值 seFGJfN\?f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &hHW3Q(1  
appreciation tax 增值税 gC%G;-gm  
appropriation 拨款；拨用；拨付 3H\w2V  
appropriation account 拨款帐目 aIy*pmpD=  
Appropriation Bill 拨款法案 t9gfU5?  
appropriation-in-aid system 补助拨款办法 NE8 jC7  
approved assets 核准资产 h-a!q7]l  
approved basket stock 认可一篮子证券 #TK~eHi  
approved budget 核准预算 eO=s-]mk  
approved charitable donation 认可慈善捐款 ql{(Lf$  
approved charitable institution 认可慈善机构 iO/XhSD  
approved currency 核准货币；认可货币
Th[f9H%  
approved estimates 核准预算 `cz2DR-"  
approved estimates of expenditure 核准开支预算 Xm2\0=v5;  
approved overseas insurer 核准海外保险人 Kr 'f-{  
approved overseas trust company 核准海外信托公司 <>eOC9;VY  
approved pooled investment fund 核准汇集投资基金 F+ <Z<q  
approved provident fund scheme 认可公积金计划 vD/NgRBww  
approved provision 核准拨款 DDT_kK;  
approved redeemable share 核准可赎回股份 wZT%Ee\D%  
approved regional stock 认可地区性证券 w1x" c>1C  
approved retirement scheme 认可退休金计划 'mCe=Y  
approved subordinated loan 核准附属贷款 `J<*9dq%  
arbitrage 套戥；套汇；套利 M$4k;  
arbitrageur 套戥者；套汇者 !1T\cS#1%  
arbitrary amount 临时款项 'AGto'Yy;  
arrangement 措施；安排；协定 N/YWby=H  
arrears 欠款 0<"k8 k@J  
arrears of pay 欠付薪酬 gXT9 r' k  
arrears of revenue 逾期未收税款；逾期未收的帐项 +:=(#Y  
articles of association 组织章程；组织细则；组织章程细则 ,
H}_%}10  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [L` ZE*z  
ascertainment of profit 确定利润 !?f5>Bl  
"Asia Clear" “亚洲结算系统”