[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 :'=C/AL  
allotment notice 股份配售通知；配股通知 03y<'
n  
allotment of shares 股份分配 c9'b`#'  
allowable 可获宽免；免税的 x@)u:0  
allowable business loss 可扣除的营业亏损 fE iEy%o  
allowable expenses 可扣税的支出 h:wD &Fh8  
allowance 免税额；津贴；备抵；准备金 +aap/sYp  
allowance for debts 债项的免税额 MJoC*8QxM  
allowance for depreciation by wear and tear 耗损折旧免税额 fQh!1R  
allowance for funeral expenses 殡殓费的免税额 D1a4+AyI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4a~_h kY]  
allowance for repairs and outgoings 修葺及支出方面的免税额 MaM7u:kD#  
allowance to debtor 给债务人的津贴 BVDo5^&W  
alteration of capital 资本更改 ty ?y&~axk  
alternate trustee 候补受托人 >E #4mm  
amalgamation 合并 Yy]Henw;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +X%yF{^m(  
ambit of charges 征税范围；收费范围 Vow+,,oh  
amended valuation 经修订的估值 YDJc
@*D  
American Commodities Exchange 美国商品交易所 2Qy&V/E ?  
American Express Bank Limited 美国运通银行 j<u`W|vl  
American Stock Exchange 美国证券交易所 j.sf FS  
amortization 摊销 KAGq\7  
amount due from banks 存放银行同业的款项 FrS>.!OFn  
amount due from banks abroad 存放海外银行同业的款项 BH^q.p_#>X  
amount due from holding companies 控股公司欠款 2_p
/1Rs  
amount due from local banks 存放本港银行同业的款项 $= g
v  
amount due to banks 银行同业的存款 "
A7tb39*  
amount due to banks abroad 海外银行同业的存款 ?p]w_l  
amount due to holding companies 控股公司存款 F/h)azcn  
amount due to local banks 本港银行同业的存款 Q6E80>  
amount due to outport banks 外埠银行同业的存款 9j/B3CjW  
amount for note issue 发行纸币的款额 SrxX-Hir  
amount of bond 担保契据的款额 ygHNAQG~  
amount of consideration 代价款额 e5dwq  
amount of contribution 供款数额 YGB|6p(  
amount of indebtedness 负债款额 MWB?V?qPSC  
amount of principal of the loan 贷款本金额 ugz1R+f_4{  
amount of rates chargeable 应征差饷数额 \VW.>@s~  
amount of share capital 股本额 b.F2m(e2  
amount of sums assured 承保款额 e2>gQ p/
 
amount of variation 变动幅度 LS;kq',  
amount of vote 拨款数额 nZ]d[  
amount payable 应付款额 D*b> l_  
amount receivable 应收款额 .[7m4iJf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <5 okwcJ^  
analysis 分析 -7CkOZ T  
ancillary risk 附属风险 x~ I cSt  
annual account 周年帐目；周年帐目报表；年度决算；年结 4&tY5m>  
annual accounting date 年结日期 ]0o78(/w2  
annual allowance 每年免税额；年积金；年度津贴；年津 [e(-  
annual balance 年度余额 *ood3M[M^  
annual disposable income 每年可动用收入 3o j30L.  
annual estimates 周年预算 iC 2:P~  
annual fee 年费 y<Z8+/f`f  
annual general meeting 周年大会 _:T\[sz5  
annual growth rate 年增率；每年增长率 l#Iof)@#  
annual long-term supplement 长期个案每年补助金 & )Z JT.S  
annual pensionable emolument 可供计算退休金的年薪  29sgi"  
annual report 年报 Xp} vJl   
Annual Report on the Consumer Price Index 《消费物价指数年报》 {sm={q  
annual return 周年报表；周年申报表；每年报税表格 Y[~6f,?^  
Annual Return Rules 《周年报表规则》 LDBR4@V  
annual review of consumer prices 每年消费物价回顾 Km <Wh=  
annual roll-forward basis 逐年延展方式 J82{PfQ"  
annual salary 年薪 %&_(IY$d  
annual statement 年度报表；年度决算表 0='DDy  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 OaCL '!  
annuitant 年金受益人 H;sQ]:.*]  
annuity 年金 ZHC sv]l  
annuity contract 年金合约 j^%i?BWw  
annuity on human life 人寿年金 "DlCvjc  
antecedent debt 先前的债项 AVyZ#`,  
ante-dated cheque 倒填日期支票 
+rT(  
anticipated expenditure 预期开支 <go~WpA|r  
anticipated net profit 预期纯利 T
![K i  
anticipated revenue 预期收入 Yip9K[  
anti-inflation measure 反通货膨胀措施 Q?a"uei[  
anti-inflationary stance 反通货膨胀立场 #Y5I_:k  
apparent deficit 表面赤字 4{vd6T}V!  
apparent financial solvency 表面偿债能力 ,K9UT#h  
apparent partner 表面合伙人 /hX"O?^  
application for personal assessment 个人入息课税申请书 GVl u4  
application of fund 资金应用 7 YK+TGmU^  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 T?\CAk>  
appointed actuary 委任精算师 m|]^f;7z  
appointed auditor 委任核数师；委任审计师 *(vq-IE\$  
appointed trustee 委任的受托人 5./ (fgx>  
appointer 委任人 jYy0^)6X(  
apportioned pro rata 按比例分摊 5dgBSL$A}]  
apportionment 分配；分摊 Mt YP3:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nUd\4;J#  
apportionment formula 分摊方程式 lTB!yF.r|  
apportionment of estate duty 遗产税的分摊 y:A0!75  
appraisal 估价；评估 *cf"l  
appreciable growth 可观增长 w//w$}v  
appreciable impact 显着影响 KvD$`"L/CT  
appreciable increase 可观增长 I)Lb"  
appreciation 增值；升值 qXI30Yo#d  
appreciation against other currencies 相对其他货币升值 J7\q#]?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vv0zUvmT  
appreciation tax 增值税 1}BNG,n  
appropriation 拨款；拨用；拨付 /J+)P<_A  
appropriation account 拨款帐目 r{Q< a   
Appropriation Bill 拨款法案 $dnHUBB  
appropriation-in-aid system 补助拨款办法 2:N_c\Vi  
approved assets 核准资产 ;:|KfXiC8  
approved basket stock 认可一篮子证券 2Y4&Sba^Y  
approved budget 核准预算 <!N;(nZ9}O  
approved charitable donation 认可慈善捐款 # 0!IUSa  
approved charitable institution 认可慈善机构 +wUhB\F *  
approved currency 核准货币；认可货币 84!4Vz^  
approved estimates 核准预算 ,xz^k/.  
approved estimates of expenditure 核准开支预算 D9C}Dys  
approved overseas insurer 核准海外保险人 ziycyf.d  
approved overseas trust company 核准海外信托公司 DXz8C -  
approved pooled investment fund 核准汇集投资基金 spx;Q Lo  
approved provident fund scheme 认可公积金计划 U(N$6{i_  
approved provision 核准拨款 be/1-=m  
approved redeemable share 核准可赎回股份 .O#lab`:2  
approved regional stock 认可地区性证券 =Yj[MVn  
approved retirement scheme 认可退休金计划 CCY|FK  
approved subordinated loan 核准附属贷款 ]'h)7  
arbitrage 套戥；套汇；套利 nTU~M~gky  
arbitrageur 套戥者；套汇者 na3kHx@  
arbitrary amount 临时款项 y|Y3,s  
arrangement 措施；安排；协定 )M N yOj  
arrears 欠款 sOxdq"E  
arrears of pay 欠付薪酬 m[{&xF|_  
arrears of revenue 逾期未收税款；逾期未收的帐项 VQ?H:1R  
articles of association 组织章程；组织细则；组织章程细则 Ql@yN@V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sYA-FO3gh  
ascertainment of profit 确定利润 1:!rw,Jzl`  
"Asia Clear" “亚洲结算系统”