[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 F2}Fuupb.  
allotment notice 股份配售通知；配股通知 x9>$197  
allotment of shares 股份分配 7FoX)54"  
allowable 可获宽免；免税的 $B-/>Rz  
allowable business loss 可扣除的营业亏损 y!gPBkG&3n  
allowable expenses 可扣税的支出 QIMd`c  
allowance 免税额；津贴；备抵；准备金 -+@N/d5  
allowance for debts 债项的免税额 g7]S  
allowance for depreciation by wear and tear 耗损折旧免税额 sPi  
allowance for funeral expenses 殡殓费的免税额 UUDUda  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z)hK2JD  
allowance for repairs and outgoings 修葺及支出方面的免税额 #ae?#?/"  
allowance to debtor 给债务人的津贴 \)/qCeiZ  
alteration of capital 资本更改 1ARtFR2C{b  
alternate trustee 候补受托人 QD,m`7(  
amalgamation 合并 K sOSPQDGE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "'[M~Js  
ambit of charges 征税范围；收费范围 6"G(Iq'2t3  
amended valuation 经修订的估值 O80Z7  
American Commodities Exchange 美国商品交易所 DQY1oM)D!  
American Express Bank Limited 美国运通银行 w3,KqF  
American Stock Exchange 美国证券交易所 E~}H,*)  
amortization 摊销 M}o.= Iqa  
amount due from banks 存放银行同业的款项 @`KbzN_h/  
amount due from banks abroad 存放海外银行同业的款项 -lJ|x>PG'  
amount due from holding companies 控股公司欠款 #6\mTL4vg  
amount due from local banks 存放本港银行同业的款项 ;xiN<f4B  
amount due to banks 银行同业的存款 E M@|^47$  
amount due to banks abroad 海外银行同业的存款 ]2m=lt1  
amount due to holding companies 控股公司存款 u;$qJj
S N  
amount due to local banks 本港银行同业的存款 kEq~M10  
amount due to outport banks 外埠银行同业的存款 T3oFgzoO  
amount for note issue 发行纸币的款额 :;Z/$M16B  
amount of bond 担保契据的款额 NOs00H  
amount of consideration 代价款额 >bV3~m$a+  
amount of contribution 供款数额 #d %v=.1  
amount of indebtedness 负债款额 B bmw[Qf\  
amount of principal of the loan 贷款本金额 ]~]TZb  
amount of rates chargeable 应征差饷数额 } 9zi5o8  
amount of share capital 股本额 aQ(P#n>a2  
amount of sums assured 承保款额 % T
Fsk  
amount of variation 变动幅度 xMk>r1Ud  
amount of vote 拨款数额 =Ya^PAj '}  
amount payable 应付款额 1sg:8AA  
amount receivable 应收款额 ,Dv*<La`\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \"ogQnmz  
analysis 分析 p
+iNi4y@  
ancillary risk 附属风险 Rp2h[_>
 
annual account 周年帐目；周年帐目报表；年度决算；年结 Z#u{th  
annual accounting date 年结日期 w%`S>+kX&  
annual allowance 每年免税额；年积金；年度津贴；年津 /F.<Gz;w  
annual balance 年度余额 -sv%A7i  
annual disposable income 每年可动用收入 ,$t1LV;o=  
annual estimates 周年预算 l7T?Yx j  
annual fee 年费 b& yuy  
annual general meeting 周年大会 Me z&@{  
annual growth rate 年增率；每年增长率 6P@K]jy& n  
annual long-term supplement 长期个案每年补助金 [gUD +  
annual pensionable emolument 可供计算退休金的年薪 Sm {Sq  
annual report 年报 m#WXZr  
Annual Report on the Consumer Price Index 《消费物价指数年报》 . h)VR 5?j  
annual return 周年报表；周年申报表；每年报税表格
3.
dSS  
Annual Return Rules 《周年报表规则》 F6~ ;f;  
annual review of consumer prices 每年消费物价回顾 tOVTHx3E]  
annual roll-forward basis 逐年延展方式 *Jcd_D\-(1  
annual salary 年薪 1^]IuPxq  
annual statement 年度报表；年度决算表 ~c v|,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1:<n(?5JI  
annuitant 年金受益人 uG'S&8i_  
annuity 年金 lmcgOTT):  
annuity contract 年金合约 91 R7Rrne  
annuity on human life 人寿年金 j{FRD8]V  
antecedent debt 先前的债项 U^[AW$WzU  
ante-dated cheque 倒填日期支票 c[,Rhf  
anticipated expenditure 预期开支 @>VX]Qe^X  
anticipated net profit 预期纯利 T0fm6 J  
anticipated revenue 预期收入 /NB|N*}O)  
anti-inflation measure 反通货膨胀措施 eptw)S-j  
anti-inflationary stance 反通货膨胀立场 PSAEW.L  
apparent deficit 表面赤字 :KC]1_zqR  
apparent financial solvency 表面偿债能力 8)iI=,T*  
apparent partner 表面合伙人 ,^ ,R .T  
application for personal assessment 个人入息课税申请书 @P0rNO%y
 
application of fund 资金应用 f8K0/z  
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 *lZ V3F  
appointed actuary 委任精算师 _)pOkS  
appointed auditor 委任核数师；委任审计师 xC +>R1)  
appointed trustee 委任的受托人 KgYQxEbIW  
appointer 委任人 PfYeV/M|  
apportioned pro rata 按比例分摊 hyPS 6Y'1  
apportionment 分配；分摊 Vq#0MY)2gS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eCJ tNPd  
apportionment formula 分摊方程式 dL'oIBp  
apportionment of estate duty 遗产税的分摊 @ukL!AV?Y  
appraisal 估价；评估 ~ ~WY?I-  
appreciable growth 可观增长 9`qw,X&AK_  
appreciable impact 显着影响 rvhMu}.  
appreciable increase 可观增长 |2TH[J_a  
appreciation 增值；升值 4VF]tX?o  
appreciation against other currencies 相对其他货币升值 f[NxqNn
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "<egm^Yq  
appreciation tax 增值税 pIrL7Pb0  
appropriation 拨款；拨用；拨付 ?gAwMP(>  
appropriation account 拨款帐目 '"%hX&]5  
Appropriation Bill 拨款法案 |R91|-H  
appropriation-in-aid system 补助拨款办法 ?^:5`  
approved assets 核准资产 $&, KZ>  
approved basket stock 认可一篮子证券 {LKW%G7  
approved budget 核准预算 m_ wv
i  
approved charitable donation 认可慈善捐款 oP7)  
approved charitable institution 认可慈善机构 Z * tHZ7b  
approved currency 核准货币；认可货币 lGT[6S\as  
approved estimates 核准预算 (O:&RAkk7  
approved estimates of expenditure 核准开支预算 kG4])qxC'  
approved overseas insurer 核准海外保险人 @~=d4Wj6  
approved overseas trust company 核准海外信托公司 Iza#v0  
approved pooled investment fund 核准汇集投资基金 l9%ckC*q  
approved provident fund scheme 认可公积金计划 6R3/"&P(/#  
approved provision 核准拨款 o@$pyU8  
approved redeemable share 核准可赎回股份 }#Ji"e  
approved regional stock 认可地区性证券 +sZY0(|K8  
approved retirement scheme 认可退休金计划 % Y.@AiViz  
approved subordinated loan 核准附属贷款 (3x2^M8  
arbitrage 套戥；套汇；套利 
AKLFUk  
arbitrageur 套戥者；套汇者 `]6W*^'PD  
arbitrary amount 临时款项 M_$;"NS+}  
arrangement 措施；安排；协定 hG<W*g  
arrears 欠款 LChwHkRHJI  
arrears of pay 欠付薪酬 \,nhGh  
arrears of revenue 逾期未收税款；逾期未收的帐项 9QF,ynE  
articles of association 组织章程；组织细则；组织章程细则 >Wd=+$!I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rV%;d[LB  
ascertainment of profit 确定利润 2xy{g&G
 
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