[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 ? 3oUkGfn  
allotment notice 股份配售通知；配股通知 IiV]lxiE]  
allotment of shares 股份分配 O~Svk'.)  
allowable 可获宽免；免税的 ^G "Qp8 "  
allowable business loss 可扣除的营业亏损 /*Gbl  
allowable expenses 可扣税的支出 B[5<&  
allowance 免税额；津贴；备抵；准备金 _p<wATv?7t  
allowance for debts 债项的免税额 5kCXy$"%  
allowance for depreciation by wear and tear 耗损折旧免税额 <3x:nH @  
allowance for funeral expenses 殡殓费的免税额 {x~r$")c?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CHDt^(oa!B  
allowance for repairs and outgoings 修葺及支出方面的免税额 K{XE|g  
allowance to debtor 给债务人的津贴 O7p= |F"  
alteration of capital 资本更改 {ITxHt  
alternate trustee 候补受托人 L }R-|  
amalgamation 合并 tUGF8?& G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]2_=(N\Kt  
ambit of charges 征税范围；收费范围 pxCQ=0k  
amended valuation 经修订的估值 oAvLSFn  
American Commodities Exchange 美国商品交易所 /1eeNbd  
American Express Bank Limited 美国运通银行 yc f)*0k  
American Stock Exchange 美国证券交易所 4W=fQx]  
amortization 摊销 +kq+x6&  
amount due from banks 存放银行同业的款项 {&J OO  
amount due from banks abroad 存放海外银行同业的款项 -X-sykDm  
amount due from holding companies 控股公司欠款 '@1C$0tx  
amount due from local banks 存放本港银行同业的款项 o'? WWJK6w  
amount due to banks 银行同业的存款 WsT  
amount due to banks abroad 海外银行同业的存款 >|mZu)HIY;  
amount due to holding companies 控股公司存款 ak{XLzn  
amount due to local banks 本港银行同业的存款 xEufbFAN?  
amount due to outport banks 外埠银行同业的存款 ViU5l*n;  
amount for note issue 发行纸币的款额 NzS`s,N4/0  
amount of bond 担保契据的款额 biRkqc;  
amount of consideration 代价款额 hJ75(I *j  
amount of contribution 供款数额 +mYK  
amount of indebtedness 负债款额 /$9We8  
amount of principal of the loan 贷款本金额 FLIU}doc  
amount of rates chargeable 应征差饷数额  Dn`  
amount of share capital 股本额 <&tdyAT?&  
amount of sums assured 承保款额 TV
/EC#48  
amount of variation 变动幅度 1JV-X G6  
amount of vote 拨款数额 H !|g?"C  
amount payable 应付款额 F:AVik  
amount receivable 应收款额 DH)E9HL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %8>0;ktU  
analysis 分析 ^OK;s wDW  
ancillary risk 附属风险 |Z8Eu0RSb  
annual account 周年帐目；周年帐目报表；年度决算；年结 `chD*@76I  
annual accounting date 年结日期 24\^{3nOK  
annual allowance 每年免税额；年积金；年度津贴；年津 :es=T`("A8  
annual balance 年度余额 nuw7pEW@?  
annual disposable income 每年可动用收入 H;#C NB<e  
annual estimates 周年预算 g"\JiBb5  
annual fee 年费 m=a^t  
annual general meeting 周年大会 WwUHHm<v  
annual growth rate 年增率；每年增长率 arvKJmD  
annual long-term supplement 长期个案每年补助金 h+Y>\Cxg  
annual pensionable emolument 可供计算退休金的年薪 a3,A_M}M'  
annual report 年报 2s}G6'xE]P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _>_"cKS  
annual return 周年报表；周年申报表；每年报税表格 [kMWsiZ  
Annual Return Rules 《周年报表规则》 6=Sz5MC  
annual review of consumer prices 每年消费物价回顾 <@c@`K  
annual roll-forward basis 逐年延展方式 FytGg[#]  
annual salary 年薪 0n\AUgVPF  
annual statement 年度报表；年度决算表 O^_CqT%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d+"
F(
R9  
annuitant 年金受益人 5Ha(i [d  
annuity 年金 =h.` ey  
annuity contract 年金合约 <YrsS-9  
annuity on human life 人寿年金 (px3o'lsh  
antecedent debt 先前的债项 y2R\SL,  
ante-dated cheque 倒填日期支票 l< HnPR/  
anticipated expenditure 预期开支 B7sBO6Z$J  
anticipated net profit 预期纯利 bD?gwhAKA  
anticipated revenue 预期收入 V(Cxd.u  
anti-inflation measure 反通货膨胀措施 R_"6E8N  
anti-inflationary stance 反通货膨胀立场 g"`jWSt7Q  
apparent deficit 表面赤字 qHPinxewx  
apparent financial solvency 表面偿债能力 L]l?_#*x  
apparent partner 表面合伙人 s+^1\  
application for personal assessment 个人入息课税申请书 Ox@$ }  
application of fund 资金应用 7^1K4%IPl  
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 8"rK  
appointed actuary 委任精算师 [}4\CWM  
appointed auditor 委任核数师；委任审计师 09i77  
appointed trustee 委任的受托人 VBW][f  
appointer 委任人 %.8(R &  
apportioned pro rata 按比例分摊 (%G>TV  
apportionment 分配；分摊 "]q0|ZdOwH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "![KQ  
apportionment formula 分摊方程式 vzF6e eaD  
apportionment of estate duty 遗产税的分摊 bAUYJPRpy  
appraisal 估价；评估 O9RnS\  
appreciable growth 可观增长 Z% ]LZ/O8  
appreciable impact 显着影响 NOf{Xx<#k  
appreciable increase 可观增长 F4:5 >*:  
appreciation 增值；升值 9fCU+s  
appreciation against other currencies 相对其他货币升值 iz+,,UH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Iz&d S?p_  
appreciation tax 增值税 h7S; 4]  
appropriation 拨款；拨用；拨付 Equ%6x  
appropriation account 拨款帐目 D0Ls~qr  
Appropriation Bill 拨款法案 G]dHYxG  
appropriation-in-aid system 补助拨款办法 ^;$9>yi1  
approved assets 核准资产 pP%+@;  
approved basket stock 认可一篮子证券 CY"i|s  
approved budget 核准预算 h TPvt  
approved charitable donation 认可慈善捐款 nN>Uh T  
approved charitable institution 认可慈善机构 [a.(0YLr'w  
approved currency 核准货币；认可货币 ;zSV~G6-  
approved estimates 核准预算 QaXdO=3  
approved estimates of expenditure 核准开支预算 S
N`L@/I  
approved overseas insurer 核准海外保险人 PGb}Y {  
approved overseas trust company 核准海外信托公司 gL1r"&^L  
approved pooled investment fund 核准汇集投资基金 )P|/<>z  
approved provident fund scheme 认可公积金计划 aw7pr464  
approved provision 核准拨款 TC ;Aj|)N  
approved redeemable share 核准可赎回股份 uL^X$8K;(  
approved regional stock 认可地区性证券 :ra[e(l9  
approved retirement scheme 认可退休金计划 8:]5H}Hi  
approved subordinated loan 核准附属贷款 fLgHQ  
arbitrage 套戥；套汇；套利 fUJe{C<H  
arbitrageur 套戥者；套汇者 D:(h^R0;  
arbitrary amount 临时款项 MN>U jF A  
arrangement 措施；安排；协定 >_X( rar0  
arrears 欠款 g}vU*g ;  
arrears of pay 欠付薪酬 ul"Z% 1]  
arrears of revenue 逾期未收税款；逾期未收的帐项 D~TK'&  
articles of association 组织章程；组织细则；组织章程细则 T n,Ifo3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V_9\Ax'X  
ascertainment of profit 确定利润 f&XM|Bg  
"Asia Clear" “亚洲结算系统”