[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 R=7,F6.  
allotment notice 股份配售通知；配股通知 XIe p3l*  
allotment of shares 股份分配 kdq<)>"  
allowable 可获宽免；免税的 /5**2Kgv1  
allowable business loss 可扣除的营业亏损 c@|!0 U%j  
allowable expenses 可扣税的支出 kU75  
allowance 免税额；津贴；备抵；准备金 Q4;%[7LU  
allowance for debts 债项的免税额 'R-Ly^:Qd  
allowance for depreciation by wear and tear 耗损折旧免税额 DfPC@` k  
allowance for funeral expenses 殡殓费的免税额 Xl/SDm_p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >]ghme  
allowance for repairs and outgoings 修葺及支出方面的免税额 \zx &5a #  
allowance to debtor 给债务人的津贴 2`Dqu"TWh  
alteration of capital 资本更改 U{`Q_Uw@$:  
alternate trustee 候补受托人 v0aV>-v  
amalgamation 合并 l_q=@y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^i"~6QYE  
ambit of charges 征税范围；收费范围 1QA{NAnu&  
amended valuation 经修订的估值 r 9~Wh $  
American Commodities Exchange 美国商品交易所 UnE[FYx  
American Express Bank Limited 美国运通银行 l-v(~u7  
American Stock Exchange 美国证券交易所 $`a>y jma  
amortization 摊销 eb#yCDIC  
amount due from banks 存放银行同业的款项 ;q"Yz-3  
amount due from banks abroad 存放海外银行同业的款项 9Z[EzKd<~'  
amount due from holding companies 控股公司欠款 n%Rl$  
amount due from local banks 存放本港银行同业的款项 z+5ZUS2~&  
amount due to banks 银行同业的存款 `GpOS_;  
amount due to banks abroad 海外银行同业的存款 Xn%ty@8  
amount due to holding companies 控股公司存款 uY_vX\;67z  
amount due to local banks 本港银行同业的存款 B=<Z@u  
amount due to outport banks 外埠银行同业的存款 )01,3J>#  
amount for note issue 发行纸币的款额 7u=R5  
amount of bond 担保契据的款额 |T;]%<O3E  
amount of consideration 代价款额 2 -C*RHRx  
amount of contribution 供款数额 v1j&oA}$.  
amount of indebtedness 负债款额 &i5MRw_]]  
amount of principal of the loan 贷款本金额 %U uVD  
amount of rates chargeable 应征差饷数额 2{Johqf  
amount of share capital 股本额 h>a/3a$g  
amount of sums assured 承保款额 zbL8 pp  
amount of variation 变动幅度 
Lw1aG;5  
amount of vote 拨款数额 nOQvBc  
amount payable 应付款额 c e\| eN[  
amount receivable 应收款额 6Trtulm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VpO+52&  
analysis 分析 2uEvu  
ancillary risk 附属风险 v<AFcY  
annual account 周年帐目；周年帐目报表；年度决算；年结 J1\H^gyW)  
annual accounting date 年结日期 3UNmUDl[~  
annual allowance 每年免税额；年积金；年度津贴；年津 %7wN S  
annual balance 年度余额 ~lQ<#*wl  
annual disposable income 每年可动用收入 |y%M";MI  
annual estimates 周年预算 #,5v#|u|7  
annual fee 年费 dRGgiQO  
annual general meeting 周年大会 \'Z^rjB  
annual growth rate 年增率；每年增长率 L60Sc  
annual long-term supplement 长期个案每年补助金 05ZF>`g*  
annual pensionable emolument 可供计算退休金的年薪 Vb++K0CK  
annual report 年报 }~O`(mnD}K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .l:x!  
annual return 周年报表；周年申报表；每年报税表格 S2\|bs7;J,  
Annual Return Rules 《周年报表规则》 \s@7pM=(  
annual review of consumer prices 每年消费物价回顾 ls,;ozU  
annual roll-forward basis 逐年延展方式 z#u<]] 5  
annual salary 年薪 q(s&2|  
annual statement 年度报表；年度决算表 )KbzgmLr  
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 Oh'C[  
annuitant 年金受益人 50R&;+b  
annuity 年金 w7e+ ~8|  
annuity contract 年金合约 INF}~DN]  
annuity on human life 人寿年金 \\(3gB.Gd  
antecedent debt 先前的债项 {x\lK;  
ante-dated cheque 倒填日期支票 @x[Arx^?}  
anticipated expenditure 预期开支 ',l}$]y5  
anticipated net profit 预期纯利 -V
afN   
anticipated revenue 预期收入 y3Q2d7G  
anti-inflation measure 反通货膨胀措施 o/\f+iz7  
anti-inflationary stance 反通货膨胀立场 mGC!7^_D`  
apparent deficit 表面赤字 sIz*r Gz  
apparent financial solvency 表面偿债能力 I=c}6  
apparent partner 表面合伙人 :(TOtrK@  
application for personal assessment 个人入息课税申请书 3q)y;T\yW  
application of fund 资金应用 _!C  M  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;a9`z+ K  
appointed actuary 委任精算师 mIYM+2p  
appointed auditor 委任核数师；委任审计师 )+dd  
appointed trustee 委任的受托人 @3Nvf}He  
appointer 委任人 ~\o hH  
apportioned pro rata 按比例分摊 m[$pj~<\  
apportionment 分配；分摊 S7kZpD$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )Q5ja}-{V  
apportionment formula 分摊方程式 `&/~%>  
apportionment of estate duty 遗产税的分摊 cz.,QIt_  
appraisal 估价；评估 h7 c  
appreciable growth 可观增长 +sm9H"_0  
appreciable impact 显着影响 q u+Zl1~$]  
appreciable increase 可观增长 q'CtfmI`r=  
appreciation 增值；升值 p;P cD  
appreciation against other currencies 相对其他货币升值 +<$b6^>!$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `Qxdb1>mjY  
appreciation tax 增值税 ?Vo/mtbY5X  
appropriation 拨款；拨用；拨付 b75en{aDi*  
appropriation account 拨款帐目 %"=qdBuk  
Appropriation Bill 拨款法案 )Q)H!yin  
appropriation-in-aid system 补助拨款办法 8I)}c1j`v  
approved assets 核准资产 )o N#%%SB<  
approved basket stock 认可一篮子证券 me
t`f0jw  
approved budget 核准预算 S*Hv2
sl  
approved charitable donation 认可慈善捐款 sV$Zf `X)  
approved charitable institution 认可慈善机构 *<#$B}!{  
approved currency 核准货币；认可货币 oeF0t'%  
approved estimates 核准预算 <-s5 ;xwtS  
approved estimates of expenditure 核准开支预算 !+{$dB>a  
approved overseas insurer 核准海外保险人 o`%;*tx  
approved overseas trust company 核准海外信托公司 4)z*Vux  
approved pooled investment fund 核准汇集投资基金 t<H@c9{;*  
approved provident fund scheme 认可公积金计划 aC,?FWm  
approved provision 核准拨款 ~(Xzm  
approved redeemable share 核准可赎回股份 "H3DmsB  
approved regional stock 认可地区性证券 t(r}jU=qw  
approved retirement scheme 认可退休金计划 p#+Da\qmx  
approved subordinated loan 核准附属贷款 WX}pBmU  
arbitrage 套戥；套汇；套利 V}po  
arbitrageur 套戥者；套汇者 .yN.  
arbitrary amount 临时款项 [`_-;/Gx2  
arrangement 措施；安排；协定 D\ kd6  
arrears 欠款 x2.YEuSMC  
arrears of pay 欠付薪酬 *^s^{0Ad  
arrears of revenue 逾期未收税款；逾期未收的帐项 g>;u} +lO  
articles of association 组织章程；组织细则；组织章程细则 +GFK!Pf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :Lh`Q"a  
ascertainment of profit 确定利润 -;W`0k^  
"Asia Clear" “亚洲结算系统”