[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 2j4VW0:  
allotment notice 股份配售通知；配股通知 Zj~tUCc  
allotment of shares 股份分配 Trbgg  
allowable 可获宽免；免税的 6VQ*z8wLw  
allowable business loss 可扣除的营业亏损 2*Z~JM  
allowable expenses 可扣税的支出 E^1uZI\z  
allowance 免税额；津贴；备抵；准备金 {TzKHnP  
allowance for debts 债项的免税额 %I(N  
allowance for depreciation by wear and tear 耗损折旧免税额 nrwb6w j  
allowance for funeral expenses 殡殓费的免税额 &
]pW##  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 # u^FB  
allowance for repairs and outgoings 修葺及支出方面的免税额 A<9ZX=DAjw  
allowance to debtor 给债务人的津贴 JF%+T yMe  
alteration of capital 资本更改 E} Uy-  
alternate trustee 候补受托人 %=S^{
A  
amalgamation 合并 kd|@.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bu>srX9f  
ambit of charges 征税范围；收费范围 =o{zw+|% %  
amended valuation 经修订的估值 o*f7/ZP1o  
American Commodities Exchange 美国商品交易所 3UD_2[aqN(  
American Express Bank Limited 美国运通银行 vsqfvx  
American Stock Exchange 美国证券交易所 GZXUB0W\@)  
amortization 摊销 SG8|xoL  
amount due from banks 存放银行同业的款项 HP.
j.  
amount due from banks abroad 存放海外银行同业的款项 aMZ6C <N  
amount due from holding companies 控股公司欠款 9!_`HE+(XJ  
amount due from local banks 存放本港银行同业的款项 1reJ7b0  
amount due to banks 银行同业的存款 m,Q<4'  
amount due to banks abroad 海外银行同业的存款 FFR_1Vf  
amount due to holding companies 控股公司存款 !(uyqplTk  
amount due to local banks 本港银行同业的存款 e]uk}#4  
amount due to outport banks 外埠银行同业的存款 2B=yT8  
amount for note issue 发行纸币的款额 mZ7. #R*}  
amount of bond 担保契据的款额 B\KvKT|\  
amount of consideration 代价款额 j@ UIN3  
amount of contribution 供款数额 2P!Pbl<  
amount of indebtedness 负债款额 ;8|uY%ab  
amount of principal of the loan 贷款本金额 D7[ 8*^  
amount of rates chargeable 应征差饷数额 7$Bq.Lc#z  
amount of share capital 股本额 9N5&N3  
amount of sums assured 承保款额 d=xU f`^  
amount of variation 变动幅度 %$`pD I)  
amount of vote 拨款数额 mAk)9`f/  
amount payable 应付款额 4@/
[aFH  
amount receivable 应收款额 z1T. \mzfX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :f 1*-y  
analysis 分析 eMPi ho  
ancillary risk 附属风险 +QtK "5M  
annual account 周年帐目；周年帐目报表；年度决算；年结 db@i*Bf  
annual accounting date 年结日期 qI^6}PB  
annual allowance 每年免税额；年积金；年度津贴；年津 c[3sg  
annual balance 年度余额 J6n@|L!yO  
annual disposable income 每年可动用收入 Z h{Pzyp  
annual estimates 周年预算 >y(;k|
-$  
annual fee 年费 Br`Xw^S  
annual general meeting 周年大会
p#qQGJe  
annual growth rate 年增率；每年增长率 &}OaiTzEmc  
annual long-term supplement 长期个案每年补助金  z y  
annual pensionable emolument 可供计算退休金的年薪 2%. A{!  
annual report 年报 %gkRG66  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k9.@S  
annual return 周年报表；周年申报表；每年报税表格 9 =ns.r  
Annual Return Rules 《周年报表规则》 i Ne;h|  
annual review of consumer prices 每年消费物价回顾 P"XF|*^U  
annual roll-forward basis 逐年延展方式 (}V.xi  
annual salary 年薪 r[q-O&2&  
annual statement 年度报表；年度决算表 rs]%`"&=  
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 =v:vc~G6  
annuitant 年金受益人 vf
K^^S  
annuity 年金 8l~]}2LAs  
annuity contract 年金合约 x5.HdKV  
annuity on human life 人寿年金 -,uTAk0+@  
antecedent debt 先前的债项 i!*w'[G->Y  
ante-dated cheque 倒填日期支票 PL@hsZty~c  
anticipated expenditure 预期开支 ; "ux{ .  
anticipated net profit 预期纯利 {SY@7G]  
anticipated revenue 预期收入 E2Q;1Re@  
anti-inflation measure 反通货膨胀措施 plh.-"   
anti-inflationary stance 反通货膨胀立场 #@w8wCj  
apparent deficit 表面赤字 p3&/F=T;)  
apparent financial solvency 表面偿债能力 eY-W
5TgU  
apparent partner 表面合伙人 Qo4]_,kR  
application for personal assessment 个人入息课税申请书 t:eZ`6o$T\  
application of fund 资金应用 M56 ^p,  
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 ;ug&v C  
appointed actuary 委任精算师 A0m  
appointed auditor 委任核数师；委任审计师 9s>q 4_D  
appointed trustee 委任的受托人 [ %cW ?@  
appointer 委任人 )M<"YI)g  
apportioned pro rata 按比例分摊 47|Lk
]+O  
apportionment 分配；分摊 @i'R
IL}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yH|[K=?S[  
apportionment formula 分摊方程式 }%c2u/PQ  
apportionment of estate duty 遗产税的分摊 Oz'x5/%G  
appraisal 估价；评估 E2 Q[  
appreciable growth 可观增长 f*,jhJ_I  
appreciable impact 显着影响 f=+|e"i#p  
appreciable increase 可观增长 @%d g0F}h  
appreciation 增值；升值 )e
d5~ok  
appreciation against other currencies 相对其他货币升值 '-oS=OrZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d&BocJ  
appreciation tax 增值税 q_bE?j{  
appropriation 拨款；拨用；拨付 |_
"JyGR2  
appropriation account 拨款帐目 .vE=527g)  
Appropriation Bill 拨款法案 |`+kZ-M*  
appropriation-in-aid system 补助拨款办法 ;R|i@[(J  
approved assets 核准资产 48hu=,)81*  
approved basket stock 认可一篮子证券 {;4Y5kj  
approved budget 核准预算 ##+|zka!U  
approved charitable donation 认可慈善捐款 sD H^l)4h  
approved charitable institution 认可慈善机构 QkS~~|0EI>  
approved currency 核准货币；认可货币 GvSSi'q~B  
approved estimates 核准预算 0{^@kxV  
approved estimates of expenditure 核准开支预算 >Akrbmh5  
approved overseas insurer 核准海外保险人 x' >Nz{B,P  
approved overseas trust company 核准海外信托公司 $M{MOehZ  
approved pooled investment fund 核准汇集投资基金 $&&mGD;?K  
approved provident fund scheme 认可公积金计划 ,V1/( |[h  
approved provision 核准拨款 B>Tfyo  
approved redeemable share 核准可赎回股份 7r;7'X5  
approved regional stock 认可地区性证券 }(k#,&Fv`  
approved retirement scheme 认可退休金计划 @32~#0a  
approved subordinated loan 核准附属贷款 HK&Ul=^VN|  
arbitrage 套戥；套汇；套利 #hG0{_d7  
arbitrageur 套戥者；套汇者 8,B?!%FP  
arbitrary amount 临时款项 q.0Evr:  
arrangement 措施；安排；协定 _&V%idz!0  
arrears 欠款 wNo2$>*  
arrears of pay 欠付薪酬 <Hd8Jd4f  
arrears of revenue 逾期未收税款；逾期未收的帐项 x93h{Kf  
articles of association 组织章程；组织细则；组织章程细则 x\PZ.o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZByxC*Cz  
ascertainment of profit 确定利润 FvYgpbEZ  
"Asia Clear" “亚洲结算系统”