[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 [%kucG
C7  
allotment notice 股份配售通知；配股通知 v(~m!8!TI  
allotment of shares 股份分配 t`B']Ac;T  
allowable 可获宽免；免税的 gG>>ynn  
allowable business loss 可扣除的营业亏损 V;jz0B  
allowable expenses 可扣税的支出 Z ngJ9js  
allowance 免税额；津贴；备抵；准备金 Q2Rj0E`  
allowance for debts 债项的免税额 lH.2H  
allowance for depreciation by wear and tear 耗损折旧免税额 Y {=@^4|]  
allowance for funeral expenses 殡殓费的免税额 s=4.Ovd
\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CgC wM=!r  
allowance for repairs and outgoings 修葺及支出方面的免税额 |sz9l/,lG  
allowance to debtor 给债务人的津贴 mZyTo/\0  
alteration of capital 资本更改 ':3KZ 4/C  
alternate trustee 候补受托人 QL#y)G53Q  
amalgamation 合并 HJmO+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 at!?"
u  
ambit of charges 征税范围；收费范围 3 6 ;hg#  
amended valuation 经修订的估值 >Fz$DKr[  
American Commodities Exchange 美国商品交易所 #Z A YP  
American Express Bank Limited 美国运通银行 tUQ)q  
American Stock Exchange 美国证券交易所 CggEAi~  
amortization 摊销 Cx[4 /~_<  
amount due from banks 存放银行同业的款项 j$6}r  
amount due from banks abroad 存放海外银行同业的款项 >q`X%&l_  
amount due from holding companies 控股公司欠款 q]x@q  
amount due from local banks 存放本港银行同业的款项 tANG ]  
amount due to banks 银行同业的存款 @d\F; o<  
amount due to banks abroad 海外银行同业的存款 sXu]k#I^"  
amount due to holding companies 控股公司存款 JN_# [S$  
amount due to local banks 本港银行同业的存款 N" TD$NrK\  
amount due to outport banks 外埠银行同业的存款 (&(f`c@I  
amount for note issue 发行纸币的款额 N2>JG]G  
amount of bond 担保契据的款额 \+xsJbEV  
amount of consideration 代价款额 7 <xxOY>y  
amount of contribution 供款数额 U{EW +>  
amount of indebtedness 负债款额 :9}*p@  
amount of principal of the loan 贷款本金额 Y{KJk'xN5W  
amount of rates chargeable 应征差饷数额 9!LAAE`  
amount of share capital 股本额 #=rR[:M  
amount of sums assured 承保款额 PO&`r r  
amount of variation 变动幅度 :Lx]`dSk  
amount of vote 拨款数额 k bY@Y,:w  
amount payable 应付款额 \ (,2^T'$J  
amount receivable 应收款额 
Qxwe,:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s>5
 Z  
analysis 分析 *q RQN+%  
ancillary risk 附属风险 ?D_zAh?pW  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?@_dx=su  
annual accounting date 年结日期 X6)LpMm  
annual allowance 每年免税额；年积金；年度津贴；年津 _bX)fnUu  
annual balance 年度余额 VI?[8@*Z  
annual disposable income 每年可动用收入 6{M.S}.^  
annual estimates 周年预算 >L%%B-  
annual fee 年费 L" o6)N  
annual general meeting 周年大会 pfT7  
annual growth rate 年增率；每年增长率 EO 5Vg  
annual long-term supplement 长期个案每年补助金 <$ 5\^y,V  
annual pensionable emolument 可供计算退休金的年薪 V+^\SiM  
annual report 年报 nMhc3t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +"!IVH Y  
annual return 周年报表；周年申报表；每年报税表格 ;>~iCFk]?  
Annual Return Rules 《周年报表规则》  :9<5GF(  
annual review of consumer prices 每年消费物价回顾 + '`RJ,K+[  
annual roll-forward basis 逐年延展方式 @:63OLlrG  
annual salary 年薪 }^H_|;e1p  
annual statement 年度报表；年度决算表 _#+i;$cO-X  
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 sd
b#K?l  
annuitant 年金受益人 ps2C8;zT  
annuity 年金 xRfX:3  
annuity contract 年金合约 1n^xVk-G  
annuity on human life 人寿年金 fRiHs\+  
antecedent debt 先前的债项 S C#  
ante-dated cheque 倒填日期支票 FEkx&9]  
anticipated expenditure 预期开支 4 QWHGh "  
anticipated net profit 预期纯利 *d=pK*g  
anticipated revenue 预期收入 m\(a{x  
anti-inflation measure 反通货膨胀措施 %\A
~w3E  
anti-inflationary stance 反通货膨胀立场 C<3An_Dy  
apparent deficit 表面赤字 m`/OO;/;  
apparent financial solvency 表面偿债能力 FX{Sb"  
apparent partner 表面合伙人 %EuSP0  
application for personal assessment 个人入息课税申请书 ~Y{K^:wN^  
application of fund 资金应用 v
"j7},P@  
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 (j(6%U  
appointed actuary 委任精算师 ]]+"`t,-  
appointed auditor 委任核数师；委任审计师 ="V6z$N  
appointed trustee 委任的受托人 Qi9SN00F.  
appointer 委任人 139_\=5|U/  
apportioned pro rata 按比例分摊 WaYT\CG7y  
apportionment 分配；分摊 |q?A8@\u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =vR>KE  
apportionment formula 分摊方程式 k{; 2*6b0  
apportionment of estate duty 遗产税的分摊 J(0c#}
d  
appraisal 估价；评估 i]P]o)  
appreciable growth 可观增长 C[75!F   
appreciable impact 显着影响 d4lEd>Ni  
appreciable increase 可观增长 um/iK}O  
appreciation 增值；升值 Ra/S
46$  
appreciation against other currencies 相对其他货币升值 MZ0 J/@(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :>|[ o&L  
appreciation tax 增值税 $(BW |Pc  
appropriation 拨款；拨用；拨付 RJ`F2b sYN  
appropriation account 拨款帐目 @>:r'Fmu-  
Appropriation Bill 拨款法案 2gA6 $s7  
appropriation-in-aid system 补助拨款办法 2vynz,^ET  
approved assets 核准资产 )gZ yW  
approved basket stock 认可一篮子证券 % _N-:.S  
approved budget 核准预算 D ,nF0p  
approved charitable donation 认可慈善捐款 :V&#Oo  
approved charitable institution 认可慈善机构 -{^Gzui  
approved currency 核准货币；认可货币 z&w@67 >j  
approved estimates 核准预算 )<%GHDWL  
approved estimates of expenditure 核准开支预算 8<
R#}  
approved overseas insurer 核准海外保险人 n;[ d{bU  
approved overseas trust company 核准海外信托公司 XOU 9r(  
approved pooled investment fund 核准汇集投资基金 Wh,p$|vL  
approved provident fund scheme 认可公积金计划 O9bIo]B  
approved provision 核准拨款 Z<`QDBN"4  
approved redeemable share 核准可赎回股份 wtK+\Qnb  
approved regional stock 认可地区性证券 ?e0ljx;  
approved retirement scheme 认可退休金计划 up1kg>i%"  
approved subordinated loan 核准附属贷款 fnB[b[  
arbitrage 套戥；套汇；套利 {>9vm!<[*\  
arbitrageur 套戥者；套汇者 r+>gIX+Fl  
arbitrary amount 临时款项 #>}cuC@  
arrangement 措施；安排；协定 Yf1?3(0O  
arrears 欠款 af)L+%Q%R  
arrears of pay 欠付薪酬 jx J5F3d  
arrears of revenue 逾期未收税款；逾期未收的帐项 y-9Mm9J  
articles of association 组织章程；组织细则；组织章程细则 4PR!O B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^tI ,eZ  
ascertainment of profit 确定利润 6YNd;,it>p  
"Asia Clear" “亚洲结算系统”