[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 R7c)C8/~  
allotment notice 股份配售通知；配股通知 KocXSh U  
allotment of shares 股份分配 Sr 4 7u{n  
allowable 可获宽免；免税的 bnu0*Zg>  
allowable business loss 可扣除的营业亏损 }zxh:"#K  
allowable expenses 可扣税的支出 M~F2cXW  
allowance 免税额；津贴；备抵；准备金 NOp=/  
allowance for debts 债项的免税额 Q]UYG(  
allowance for depreciation by wear and tear 耗损折旧免税额 7h/Q;P5  
allowance for funeral expenses 殡殓费的免税额 `Kw8rG\]:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `f+g A  
allowance for repairs and outgoings 修葺及支出方面的免税额 nY-9 1q?Y  
allowance to debtor 给债务人的津贴 vcU\xk")  
alteration of capital 资本更改 TbAdTmW  
alternate trustee 候补受托人 rOr1H!  
amalgamation 合并 L)Ar{*xC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v^_]W3K  
ambit of charges 征税范围；收费范围 VhI IW"1  
amended valuation 经修订的估值 .hNw1~Fj  
American Commodities Exchange 美国商品交易所 ps y(]Pf  
American Express Bank Limited 美国运通银行 P\6T 4s  
American Stock Exchange 美国证券交易所 8A u<\~p  
amortization 摊销 @<yc . >  
amount due from banks 存放银行同业的款项 @/NZ>.  
amount due from banks abroad 存放海外银行同业的款项 [mzF)/[_2  
amount due from holding companies 控股公司欠款 ^-*Tn  
amount due from local banks 存放本港银行同业的款项 L9?/ -@M  
amount due to banks 银行同业的存款 '=G Ce%A  
amount due to banks abroad 海外银行同业的存款 gJ8 c]2c  
amount due to holding companies 控股公司存款 4?M3#],'h  
amount due to local banks 本港银行同业的存款 B5H&DqWzr  
amount due to outport banks 外埠银行同业的存款 YkAWKC
Oni  
amount for note issue 发行纸币的款额 MGyB8(  
amount of bond 担保契据的款额 L{%a4Ip  
amount of consideration 代价款额 3=|2Gs?ut  
amount of contribution 供款数额 8 E+C:"  
amount of indebtedness 负债款额 'Qq_Xn 8  
amount of principal of the loan 贷款本金额 UMi`u6#  
amount of rates chargeable 应征差饷数额 lrX0c$)  
amount of share capital 股本额 yP9wYF^A\  
amount of sums assured 承保款额 L0|hc  
amount of variation 变动幅度 )'dH}3Ba
 
amount of vote 拨款数额 [67E5 rk-  
amount payable 应付款额 \ jXN*A  
amount receivable 应收款额 ;(0$~O$3u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ! }?jCpp  
analysis 分析 ^zPEAXm  
ancillary risk 附属风险 4'hcHdL9  
annual account 周年帐目；周年帐目报表；年度决算；年结 jo3}]KC !  
annual accounting date 年结日期 H?(SSL  
annual allowance 每年免税额；年积金；年度津贴；年津 6?.pKFBZ  
annual balance 年度余额 ^C)TM@+  
annual disposable income 每年可动用收入 
l(w vQO  
annual estimates 周年预算 j484b2uj1  
annual fee 年费 kxqc6  
annual general meeting 周年大会 #!u51P1  
annual growth rate 年增率；每年增长率 J1Ki2I=  
annual long-term supplement 长期个案每年补助金 T\ }v$A03  
annual pensionable emolument 可供计算退休金的年薪 [H:GKhPC`  
annual report 年报 zvb}p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )!}-\5F  
annual return 周年报表；周年申报表；每年报税表格 CL'Xip')T  
Annual Return Rules 《周年报表规则》 &<|-> *v  
annual review of consumer prices 每年消费物价回顾 (p.3'j(  
annual roll-forward basis 逐年延展方式 zPh\3B  
annual salary 年薪 {+6D-rDw  
annual statement 年度报表；年度决算表 $K_YC~  
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 8u'O`j  
annuitant 年金受益人 %::deV7  
annuity 年金 'Ywpdzz[  
annuity contract 年金合约 "(\) &G  
annuity on human life 人寿年金 Sa1z,EP  
antecedent debt 先前的债项 #W%)$k
c  
ante-dated cheque 倒填日期支票
Z -h7   
anticipated expenditure 预期开支 M|({ 4C  
anticipated net profit 预期纯利 H1%[\X?=  
anticipated revenue 预期收入 Jg|cvu-+  
anti-inflation measure 反通货膨胀措施 %X"m/4c8}  
anti-inflationary stance 反通货膨胀立场 ~'NpM#A  
apparent deficit 表面赤字 -?YTQ@ W  
apparent financial solvency 表面偿债能力 iA3>X-x   
apparent partner 表面合伙人 euj8p:+X  
application for personal assessment 个人入息课税申请书 24jtJC,7  
application of fund 资金应用 }\u%)uZ  
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 E R]sDV  
appointed actuary 委任精算师
ZG@M%|>  
appointed auditor 委任核数师；委任审计师 <{cNgKd9
 
appointed trustee 委任的受托人 O%JsUKV  
appointer 委任人 t.E4Tqzc>  
apportioned pro rata 按比例分摊 WfDX"rA  
apportionment 分配；分摊 "o{)X
@YN]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p>:ef <.i  
apportionment formula 分摊方程式 6vgBqn[  
apportionment of estate duty 遗产税的分摊 ![@T iM  
appraisal 估价；评估 *K, hrpYR  
appreciable growth 可观增长 V'"I9R'1  
appreciable impact 显着影响 EzIs@}  
appreciable increase 可观增长 _}e7L7B7g  
appreciation 增值；升值 sCF40AoY&  
appreciation against other currencies 相对其他货币升值 rXY;m-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q1f=&kGX~  
appreciation tax 增值税 n|x$vgb  
appropriation 拨款；拨用；拨付 &whX* IZ{  
appropriation account 拨款帐目 )>y k-  
Appropriation Bill 拨款法案 UK6xkra?#  
appropriation-in-aid system 补助拨款办法 ?jri!]ux#  
approved assets 核准资产 I% 9bPQ  
approved basket stock 认可一篮子证券 ZMoJ#p(  
approved budget 核准预算 eB=v~I3  
approved charitable donation 认可慈善捐款 /}w#Jk4pD  
approved charitable institution 认可慈善机构 zUs~V`0  
approved currency 核准货币；认可货币 !.3R~0b  
approved estimates 核准预算 3a#PA4Ql  
approved estimates of expenditure 核准开支预算 JAlU%n?R  
approved overseas insurer 核准海外保险人 !8Z2X!$m{<  
approved overseas trust company 核准海外信托公司 zb5N,!%r  
approved pooled investment fund 核准汇集投资基金 W}XYmF*_?  
approved provident fund scheme 认可公积金计划 l]_b;iux  
approved provision 核准拨款 y !<'r
g  
approved redeemable share 核准可赎回股份 L6:W'u^  
approved regional stock 认可地区性证券 g/8.W  
approved retirement scheme 认可退休金计划 Q PFeBl  
approved subordinated loan 核准附属贷款 wfxOx$]zK  
arbitrage 套戥；套汇；套利 2yln7[a  
arbitrageur 套戥者；套汇者 |e*GzD  
arbitrary amount 临时款项 {J~(#i k   
arrangement 措施；安排；协定 = s'XR@  
arrears 欠款 }iilzE4oH#  
arrears of pay 欠付薪酬 7L=T]W  
arrears of revenue 逾期未收税款；逾期未收的帐项 K1T1@ j  
articles of association 组织章程；组织细则；组织章程细则 &P 8!]:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~->Hlxze'K  
ascertainment of profit 确定利润 JbE?a[Eg?  
"Asia Clear" “亚洲结算系统”