[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 H809gm3(Z  
allotment notice 股份配售通知；配股通知 9HJrMX  
allotment of shares 股份分配 |Rk9 W  
allowable 可获宽免；免税的 $d\]s]}`  
allowable business loss 可扣除的营业亏损 =LLix . >  
allowable expenses 可扣税的支出 !Q(xA,p  
allowance 免税额；津贴；备抵；准备金 CRXIVver  
allowance for debts 债项的免税额 .&Tcds  
allowance for depreciation by wear and tear 耗损折旧免税额 :K J#_y\rt  
allowance for funeral expenses 殡殓费的免税额 zb<YYJ]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LcL|'S)  
allowance for repairs and outgoings 修葺及支出方面的免税额 2L?jp:$;X  
allowance to debtor 给债务人的津贴 N_<wiwI <  
alteration of capital 资本更改 m][i-|@M  
alternate trustee 候补受托人 IXQxjqd^  
amalgamation 合并 SbrKNADH%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y$-;6zk\]  
ambit of charges 征税范围；收费范围 FZdZGK  
amended valuation 经修订的估值 R1A|g=kF  
American Commodities Exchange 美国商品交易所 V!^5#A<  
American Express Bank Limited 美国运通银行 1dsMmD[O  
American Stock Exchange 美国证券交易所 mQ~0cwo)  
amortization 摊销 F`C$F!GE  
amount due from banks 存放银行同业的款项 bm`x;M^M  
amount due from banks abroad 存放海外银行同业的款项 f&5'1tG  
amount due from holding companies 控股公司欠款  }\ ^J:@  
amount due from local banks 存放本港银行同业的款项 Cf&.hod  
amount due to banks 银行同业的存款 A!x
x#+M  
amount due to banks abroad 海外银行同业的存款 6sE%]u<V  
amount due to holding companies 控股公司存款 Xo,}S\wcn  
amount due to local banks 本港银行同业的存款 pGO=3=O  
amount due to outport banks 外埠银行同业的存款 :U>[*zE4&  
amount for note issue 发行纸币的款额 hzR1O(  
amount of bond 担保契据的款额 .A6i?iROe  
amount of consideration 代价款额 u(kacQ7  
amount of contribution 供款数额 816O
V  
amount of indebtedness 负债款额 yDl{18~zv  
amount of principal of the loan 贷款本金额 o=%pR|  
amount of rates chargeable 应征差饷数额 cZVVJUF  
amount of share capital 股本额 +c+i~5B4  
amount of sums assured 承保款额 w6cW7}ZD,  
amount of variation 变动幅度 r0xmDJ@y  
amount of vote 拨款数额 Ad%3 fvn  
amount payable 应付款额 hv4om+  
amount receivable 应收款额 B:?MMXB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 * |dz.Tr  
analysis 分析 VyF|d ?b  
ancillary risk 附属风险 1ha 8)L  
annual account 周年帐目；周年帐目报表；年度决算；年结  s28t'  
annual accounting date 年结日期 o$Jop"To  
annual allowance 每年免税额；年积金；年度津贴；年津 sfo+B$4|  
annual balance 年度余额 B)!ty"  
annual disposable income 每年可动用收入 _
/\U  
annual estimates 周年预算 ()\=(n!J  
annual fee 年费 ZUg~8VVe  
annual general meeting 周年大会 bxXNv^  
annual growth rate 年增率；每年增长率 zyh #ygH  
annual long-term supplement 长期个案每年补助金 g##yR/L  
annual pensionable emolument 可供计算退休金的年薪 rYn)E=FG/  
annual report 年报 *mVQN1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2d60o~E  
annual return 周年报表；周年申报表；每年报税表格 Droa1_FX  
Annual Return Rules 《周年报表规则》 U)sw IisE  
annual review of consumer prices 每年消费物价回顾 azC
od1aL{  
annual roll-forward basis 逐年延展方式 xj#anr  
annual salary 年薪 uH.1'bR?a  
annual statement 年度报表；年度决算表 y$Rh$eK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6eB2mcV  
annuitant 年金受益人 '<R::M,  
annuity 年金 hN"cXz"/  
annuity contract 年金合约 <aRsogu"P  
annuity on human life 人寿年金 c|2+J:}p  
antecedent debt 先前的债项 t}X+P`Ovq  
ante-dated cheque 倒填日期支票 mr[+\ 5  
anticipated expenditure 预期开支 W2T-TI,>PC  
anticipated net profit 预期纯利 x1'4njTV$  
anticipated revenue 预期收入 G|eJ
ac>  
anti-inflation measure 反通货膨胀措施 F`eo3z  
anti-inflationary stance 反通货膨胀立场 nYE''g+x  
apparent deficit 表面赤字 =c34MY(#X  
apparent financial solvency 表面偿债能力 i[O{M`Z%  
apparent partner 表面合伙人 ~R*01A
nZ  
application for personal assessment 个人入息课税申请书 }J0HEpn4  
application of fund 资金应用 :={rPj-nU  
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 {+CBThC  
appointed actuary 委任精算师 %h9'kJzNk  
appointed auditor 委任核数师；委任审计师 y8Oz4|  
appointed trustee 委任的受托人 iQ8T3cC+  
appointer 委任人 pm>$'z!.):  
apportioned pro rata 按比例分摊 `Re{j{~s  
apportionment 分配；分摊 #J`MR05  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -E+LA  
apportionment formula 分摊方程式 s*9lYk0  
apportionment of estate duty 遗产税的分摊 +z INnX  
appraisal 估价；评估 F['%?+<3  
appreciable growth 可观增长 UPGS
/Xs]1  
appreciable impact 显着影响 2SRmh!hr  
appreciable increase 可观增长 ~gA^tc3G  
appreciation 增值；升值 4%"Df1U  
appreciation against other currencies 相对其他货币升值 dUc([&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mXK7y.9\  
appreciation tax 增值税 OeYZLC(  
appropriation 拨款；拨用；拨付 y.,li<  
appropriation account 拨款帐目 v"8i2+j  
Appropriation Bill 拨款法案 <6STw  
appropriation-in-aid system 补助拨款办法 n?S~(4%  
approved assets 核准资产 ZO*?02c  
approved basket stock 认可一篮子证券 i0g/'ZP  
approved budget 核准预算 ohlCuH3  
approved charitable donation 认可慈善捐款 VxqoE]Dh  
approved charitable institution 认可慈善机构 \L:+k `  
approved currency 核准货币；认可货币 CSVL,(Uw  
approved estimates 核准预算 T;1aL4 w"  
approved estimates of expenditure 核准开支预算 D&|HS!  
approved overseas insurer 核准海外保险人 ,UATT]>  
approved overseas trust company 核准海外信托公司 E! mxa  
approved pooled investment fund 核准汇集投资基金 =`/GBT$  
approved provident fund scheme 认可公积金计划 d8N4@3CkL  
approved provision 核准拨款 v&3 Oc  
approved redeemable share 核准可赎回股份 g=Bge)  
approved regional stock 认可地区性证券 Rwe!xY^d8  
approved retirement scheme 认可退休金计划 rvG0aqO`  
approved subordinated loan 核准附属贷款 {Z_?7J&z  
arbitrage 套戥；套汇；套利 (3 ]!ZV  
arbitrageur 套戥者；套汇者 Gr|IM,5P4  
arbitrary amount 临时款项 wCw_aXqq  
arrangement 措施；安排；协定 dCO7"/IHW  
arrears 欠款 L5n/eg:Q  
arrears of pay 欠付薪酬
C%q]o  
arrears of revenue 逾期未收税款；逾期未收的帐项 
hpOK9  
articles of association 组织章程；组织细则；组织章程细则 :S=!]l a0h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AVi,+n  
ascertainment of profit 确定利润 FKU)# Eo  
"Asia Clear" “亚洲结算系统”