[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 ff5 Lwf{{  
allotment notice 股份配售通知；配股通知 BC0c c[x  
allotment of shares 股份分配 '|A5a+[  
allowable 可获宽免；免税的 FsPDWy&x  
allowable business loss 可扣除的营业亏损 {ALBmSapK"  
allowable expenses 可扣税的支出 QGCdeE$K  
allowance 免税额；津贴；备抵；准备金 J7xT6Q=  
allowance for debts 债项的免税额 Hpo?|;3D5  
allowance for depreciation by wear and tear 耗损折旧免税额 6+f>XL#w  
allowance for funeral expenses 殡殓费的免税额 D``NQ`>A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =rO>b{,hs  
allowance for repairs and outgoings 修葺及支出方面的免税额 }.|5S+J?[  
allowance to debtor 给债务人的津贴 $
CYpO}u#  
alteration of capital 资本更改 LkZo/K~  
alternate trustee 候补受托人
7[.Q.3FL  
amalgamation 合并 /5'<w(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &)f++(i  
ambit of charges 征税范围；收费范围 i7!mMO8]  
amended valuation 经修订的估值 (l!D=qy  
American Commodities Exchange 美国商品交易所 1S.e5{  
American Express Bank Limited 美国运通银行 Kac j  
American Stock Exchange 美国证券交易所 9xS`@ "`  
amortization 摊销 Y1ilH-8  
amount due from banks 存放银行同业的款项 ~m09yc d<  
amount due from banks abroad 存放海外银行同业的款项 R{Kd%Y:2Y  
amount due from holding companies 控股公司欠款 gl\$jDC9  
amount due from local banks 存放本港银行同业的款项 V-U  ^O45  
amount due to banks 银行同业的存款 ?m r@B
 
amount due to banks abroad 海外银行同业的存款 \t(r@qq  
amount due to holding companies 控股公司存款 LsD9hb7  
amount due to local banks 本港银行同业的存款 {hq ;7  
amount due to outport banks 外埠银行同业的存款 0N[DV]  
amount for note issue 发行纸币的款额 WUK.>eM0  
amount of bond 担保契据的款额 <Ibr.L]  
amount of consideration 代价款额 o/[yA3^  
amount of contribution 供款数额 P;
o>~Y>x  
amount of indebtedness 负债款额  Dmv  
amount of principal of the loan 贷款本金额 a. U:B [v`  
amount of rates chargeable 应征差饷数额 |ij5c@~&  
amount of share capital 股本额 LW 3J$Am  
amount of sums assured 承保款额 |iJZC  
amount of variation 变动幅度 HNUR6H&Fta  
amount of vote 拨款数额 *]| JX&  
amount payable 应付款额 714nUA872  
amount receivable 应收款额 y^|3]G3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e^Wv*OD'  
analysis 分析 -:p1gg&  
ancillary risk 附属风险 IV#f}NrfD  
annual account 周年帐目；周年帐目报表；年度决算；年结 l'lDzB+.*  
annual accounting date 年结日期 U)=Z&($T  
annual allowance 每年免税额；年积金；年度津贴；年津 #2'&=?J1r  
annual balance 年度余额 w[vIPlSdS  
annual disposable income 每年可动用收入  eV=sDx  
annual estimates 周年预算 N$a-i  
annual fee 年费 iZUz6  
annual general meeting 周年大会 ^^Q32XC
,  
annual growth rate 年增率；每年增长率 `*9FKs  
annual long-term supplement 长期个案每年补助金 %f(.OR)6{  
annual pensionable emolument 可供计算退休金的年薪 ? /X6x1PN  
annual report 年报 1xV1#'@[Jd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 iKH T  
annual return 周年报表；周年申报表；每年报税表格 19{?w6G<k  
Annual Return Rules 《周年报表规则》 G:ngio]G0  
annual review of consumer prices 每年消费物价回顾 qa`(,iN  
annual roll-forward basis 逐年延展方式 ;9 n8on\  
annual salary 年薪 ^X'7>{7Io  
annual statement 年度报表；年度决算表 :+^l
lz  
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 6}lEeMRW  
annuitant 年金受益人 WY~[tBi\  
annuity 年金 +~.Jw#HqS  
annuity contract 年金合约 ly5L-=Xb  
annuity on human life 人寿年金 ZoReyY2  
antecedent debt 先前的债项 4n)Mx*{  
ante-dated cheque 倒填日期支票 l8lR5<  
anticipated expenditure 预期开支 G'C^C[_W  
anticipated net profit 预期纯利 &L`p4AZ  
anticipated revenue 预期收入 {#Cm> @')  
anti-inflation measure 反通货膨胀措施 $K 6`Q4`  
anti-inflationary stance 反通货膨胀立场 ):EXh#  
apparent deficit 表面赤字 Xn'>k[}<k  
apparent financial solvency 表面偿债能力 9T
S=>  
apparent partner 表面合伙人 k6XmBBIj-  
application for personal assessment 个人入息课税申请书 J0bs$  
application of fund 资金应用 ew['9  
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 ?S:_J!vX{  
appointed actuary 委任精算师 Pg C]@Q%  
appointed auditor 委任核数师；委任审计师 leJd){  
appointed trustee 委任的受托人 .JKa
C>oX  
appointer 委任人 IH:Cm5MV  
apportioned pro rata 按比例分摊 1/J*ki+?  
apportionment 分配；分摊 <"%h1 {V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SP1oBR"3  
apportionment formula 分摊方程式 6{WT;W>WT:  
apportionment of estate duty 遗产税的分摊 Gw,kC{:C  
appraisal 估价；评估 [kkcV5I-  
appreciable growth 可观增长 ,dMi+c`
ax  
appreciable impact 显着影响 hrt-<7U  
appreciable increase 可观增长 FEswNB(]*  
appreciation 增值；升值 qiJ{X{lI  
appreciation against other currencies 相对其他货币升值 !qve1H4d2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?+L6o C.;  
appreciation tax 增值税 iiB$<b.((I  
appropriation 拨款；拨用；拨付 _J;a[Ky+[  
appropriation account 拨款帐目 5LH ]B  
Appropriation Bill 拨款法案 ;KN@v5`p  
appropriation-in-aid system 补助拨款办法 swbD q  
approved assets 核准资产 pz=Wq4l  
approved basket stock 认可一篮子证券 \ .s".aA  
approved budget 核准预算 a8c]B/  
approved charitable donation 认可慈善捐款 e 3oIoj4o  
approved charitable institution 认可慈善机构 K#m o+n5-;  
approved currency 核准货币；认可货币 6E4L4Vb  
approved estimates 核准预算 &>t1A5  
approved estimates of expenditure 核准开支预算 F\<i>LWT'  
approved overseas insurer 核准海外保险人 +-V?3fQ  
approved overseas trust company 核准海外信托公司 "ET"dMxU  
approved pooled investment fund 核准汇集投资基金 [wYQP6Cyy  
approved provident fund scheme 认可公积金计划 .1}(Bywm5  
approved provision 核准拨款 j pV  
approved redeemable share 核准可赎回股份 cXH?'q'vZ  
approved regional stock 认可地区性证券 H>9$L~  
approved retirement scheme 认可退休金计划 b=EZtk6>  
approved subordinated loan 核准附属贷款 3|3lUU\I  
arbitrage 套戥；套汇；套利 JwcP[w2  
arbitrageur 套戥者；套汇者 r6G)R+#  
arbitrary amount 临时款项 Ne_>%P
|I_  
arrangement 措施；安排；协定 mj~CCokF{?  
arrears 欠款 OD|&qsbL  
arrears of pay 欠付薪酬 ,_O[;L  
arrears of revenue 逾期未收税款；逾期未收的帐项 5~QB.m,>  
articles of association 组织章程；组织细则；组织章程细则  f;a6ux#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VTa8.(i6v  
ascertainment of profit 确定利润 0T;WN$W|
 
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