[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 .m
cohfR  
allotment notice 股份配售通知；配股通知 s@GE(Pu7  
allotment of shares 股份分配 :RwURv+kT  
allowable 可获宽免；免税的 2|] <U[  
allowable business loss 可扣除的营业亏损 !ZvVj\{  
allowable expenses 可扣税的支出 NU+PG`Vb  
allowance 免税额；津贴；备抵；准备金 )X:Sfk  
allowance for debts 债项的免税额 BE],PCpPr  
allowance for depreciation by wear and tear 耗损折旧免税额 a Qf2}kD  
allowance for funeral expenses 殡殓费的免税额 BwGOn)KL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -#R`n'/  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;uv$>Fauk  
allowance to debtor 给债务人的津贴 AK%&Kq&PaY  
alteration of capital 资本更改 z `I%3U5(  
alternate trustee 候补受托人 p$= 3$I  
amalgamation 合并 j]`hy"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 a=x&sz\x  
ambit of charges 征税范围；收费范围 rdtzz#7  
amended valuation 经修订的估值 %s
9*?6  
American Commodities Exchange 美国商品交易所 qFLt/ >  
American Express Bank Limited 美国运通银行 nh80"Ny5  
American Stock Exchange 美国证券交易所 "gzn%k[D9m  
amortization 摊销 .*xO/pn  
amount due from banks 存放银行同业的款项 g_k95k3V'  
amount due from banks abroad 存放海外银行同业的款项 {7MY*&P$,  
amount due from holding companies 控股公司欠款 x\yr~$}(J  
amount due from local banks 存放本港银行同业的款项 W(?J,8>  
amount due to banks 银行同业的存款 |9Yx`_DF  
amount due to banks abroad 海外银行同业的存款 r'_#rl  
amount due to holding companies 控股公司存款 [;4ak )!  
amount due to local banks 本港银行同业的存款 ~E_irzOFP  
amount due to outport banks 外埠银行同业的存款 p_e  x  
amount for note issue 发行纸币的款额
|nr;OM  
amount of bond 担保契据的款额 J7e/+W~  
amount of consideration 代价款额 (~! @Uz5  
amount of contribution 供款数额 fCnwDT  
amount of indebtedness 负债款额 [D(JEO@ :  
amount of principal of the loan 贷款本金额 w)1SZ}  
amount of rates chargeable 应征差饷数额 'MB+cz+v  
amount of share capital 股本额 7}~nQl2  
amount of sums assured 承保款额 gkq~0/  
amount of variation 变动幅度 (!0_s48f  
amount of vote 拨款数额 {{[@ X  
amount payable 应付款额 g2*}XS3  
amount receivable 应收款额 30(e6T;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3UZ_1nY  
analysis 分析 <Hz11 }<(  
ancillary risk 附属风险 f,LeJTX=  
annual account 周年帐目；周年帐目报表；年度决算；年结 TaKHr$h  
annual accounting date 年结日期 b}u#MU   
annual allowance 每年免税额；年积金；年度津贴；年津 -xJ\/"A  
annual balance 年度余额 kI5LG6  
annual disposable income 每年可动用收入 <Nc9F['&#  
annual estimates 周年预算 -XkjO$=!=  
annual fee 年费 t*6C?zEAU  
annual general meeting 周年大会 0tMzVxS  
annual growth rate 年增率；每年增长率 y^kC2DS   
annual long-term supplement 长期个案每年补助金 1hV&/Qr  
annual pensionable emolument 可供计算退休金的年薪 v]KPA.W  
annual report 年报 vt5>>rl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W&Xi&[Ux  
annual return 周年报表；周年申报表；每年报税表格 rEU1 VvE  
Annual Return Rules 《周年报表规则》 >Yv#t.!  
annual review of consumer prices 每年消费物价回顾 !ueh%V Ky  
annual roll-forward basis 逐年延展方式 w>Ft5"z  
annual salary 年薪 o$*DFvk  
annual statement 年度报表；年度决算表 p!?7;  
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 Yx ;j  
annuitant 年金受益人 mt e3k=17  
annuity 年金 OT)`)PZ"  
annuity contract 年金合约 qPhVc9D#  
annuity on human life 人寿年金 b Hy<`p0  
antecedent debt 先前的债项 pH@yE Vf  
ante-dated cheque 倒填日期支票 %V
XIiu[  
anticipated expenditure 预期开支 {c&9}u$e  
anticipated net profit 预期纯利 x0TE+rf5   
anticipated revenue 预期收入 Vt9o8naz  
anti-inflation measure 反通货膨胀措施 lb"T'}q  
anti-inflationary stance 反通货膨胀立场 i@<w"yNd_  
apparent deficit 表面赤字 W>P:EI1  
apparent financial solvency 表面偿债能力 D6e<1W  
apparent partner 表面合伙人 >Wpdq(o  
application for personal assessment 个人入息课税申请书 WFqOVI*l  
application of fund 资金应用 PM {L}tEQ  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l?;ReK.r  
appointed actuary 委任精算师 :n x;~f  
appointed auditor 委任核数师；委任审计师 ;hFB]/.v  
appointed trustee 委任的受托人 )%!X,  
appointer 委任人 mj9]M?]  
apportioned pro rata 按比例分摊 x}reeqn  
apportionment 分配；分摊 Vr&v:8:wb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =)]RD%Oq  
apportionment formula 分摊方程式 icK U)  
apportionment of estate duty 遗产税的分摊 1;>RK  
appraisal 估价；评估 lw4#C`bx  
appreciable growth 可观增长 #`"B YFV[E  
appreciable impact 显着影响 !A_KCM:Ym  
appreciable increase 可观增长 \}Pr!tk!  
appreciation 增值；升值 ,l\D@<F  
appreciation against other currencies 相对其他货币升值 gJzS,g1]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a1weTn*  
appreciation tax 增值税 _g"su#  
appropriation 拨款；拨用；拨付 2TaHWw<A  
appropriation account 拨款帐目 `R$bx 64  
Appropriation Bill 拨款法案 .+^o{b  
appropriation-in-aid system 补助拨款办法 ACgWT  
approved assets 核准资产 L+)mZb&  
approved basket stock 认可一篮子证券 "xD5>(|^+Q  
approved budget 核准预算 +6Vu]96=KC  
approved charitable donation 认可慈善捐款 ['0^gN$:e  
approved charitable institution 认可慈善机构 %5(v'/dQ  
approved currency 核准货币；认可货币 +OUM 4y  
approved estimates 核准预算 B#4 J![BX  
approved estimates of expenditure 核准开支预算 6AmFl<  
approved overseas insurer 核准海外保险人 1
+Y; "tT  
approved overseas trust company 核准海外信托公司 GuJIN"P]  
approved pooled investment fund 核准汇集投资基金 xtp55"g  
approved provident fund scheme 认可公积金计划 +T7FG_  
approved provision 核准拨款 ,
k/<Nv;  
approved redeemable share 核准可赎回股份 'wTJX>  
approved regional stock 认可地区性证券 NMP*q @  
approved retirement scheme 认可退休金计划 a.AEF P4N  
approved subordinated loan 核准附属贷款 j!`2Z@  
arbitrage 套戥；套汇；套利 sZU Ao&  
arbitrageur 套戥者；套汇者 W@FGU  
arbitrary amount 临时款项 ;WL0  
arrangement 措施；安排；协定 z .kBQ{P  
arrears 欠款 G@S'_  
arrears of pay 欠付薪酬 w;^7FuBa C  
arrears of revenue 逾期未收税款；逾期未收的帐项 
N/AP8  
articles of association 组织章程；组织细则；组织章程细则 2?owXcbx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .ZH5^Sv$vp  
ascertainment of profit 确定利润 B&H [z  
"Asia Clear" “亚洲结算系统”