[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 fA5# 2P{  
allotment notice 股份配售通知；配股通知 B5S1F4
 
allotment of shares 股份分配 U[u6 UG  
allowable 可获宽免；免税的 !Zx>)V6.  
allowable business loss 可扣除的营业亏损 )/w2]d/9  
allowable expenses 可扣税的支出 `WL*Jb  
allowance 免税额；津贴；备抵；准备金 v4zARE9#  
allowance for debts 债项的免税额 zSO9 U  
allowance for depreciation by wear and tear 耗损折旧免税额 2Ev,dWV  
allowance for funeral expenses 殡殓费的免税额 l0V@19Ec  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F.9|$g*ip  
allowance for repairs and outgoings 修葺及支出方面的免税额 7Q&P4{hi0  
allowance to debtor 给债务人的津贴 oKiu6=  
alteration of capital 资本更改 z'*>Tk8h  
alternate trustee 候补受托人 7va%-&.&t  
amalgamation 合并 e V#H"fM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9EW 7,m{A  
ambit of charges 征税范围；收费范围 a1&^P1.  
amended valuation 经修订的估值 ~Fh(4'  
American Commodities Exchange 美国商品交易所 O jmz/W  
American Express Bank Limited 美国运通银行 LgYzGlJp  
American Stock Exchange 美国证券交易所 M~
4!gKs  
amortization 摊销 7dRU7p>  
amount due from banks 存放银行同业的款项 Odu
Tg^R  
amount due from banks abroad 存放海外银行同业的款项 `Hqu2 '`  
amount due from holding companies 控股公司欠款 'Z[R*Ikzq  
amount due from local banks 存放本港银行同业的款项 6W o7q\"  
amount due to banks 银行同业的存款 >#Yq&@G  
amount due to banks abroad 海外银行同业的存款 yO)Qg*r  
amount due to holding companies 控股公司存款 |k0VJi  
amount due to local banks 本港银行同业的存款 el<nY" c  
amount due to outport banks 外埠银行同业的存款 im`^_zebj  
amount for note issue 发行纸币的款额 '_%Jw:4k  
amount of bond 担保契据的款额 TnrMR1Zx  
amount of consideration 代价款额 -=Hr|AhE  
amount of contribution 供款数额 }HzZj;O^2>  
amount of indebtedness 负债款额 *Bj G3Jc5  
amount of principal of the loan 贷款本金额 l%O-c}X  
amount of rates chargeable 应征差饷数额 {_JLmyaerZ  
amount of share capital 股本额 = zSrre  
amount of sums assured 承保款额 DX|kO  
amount of variation 变动幅度 \GN5Sy]r  
amount of vote 拨款数额 @QofsWC  
amount payable 应付款额 utXcfKdt  
amount receivable 应收款额 ! WmpnPr1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >_".  
analysis 分析 0qv)'[O  
ancillary risk 附属风险 ! ^W|;bq  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z'~5L_.]Ai  
annual accounting date 年结日期 XN Y(@  
annual allowance 每年免税额；年积金；年度津贴；年津 7g$t$cZby,  
annual balance 年度余额 +q(D]:@,[  
annual disposable income 每年可动用收入 UTz;Sw?~hw  
annual estimates 周年预算 *w;f\zW  
annual fee 年费 XpGom;z^c  
annual general meeting 周年大会 %2{E'^#)p-  
annual growth rate 年增率；每年增长率 We`axkC  
annual long-term supplement 长期个案每年补助金 >Y:ouN~<  
annual pensionable emolument 可供计算退休金的年薪 sdY6_HtE  
annual report 年报 ifkA3]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W$&Q.Z  
annual return 周年报表；周年申报表；每年报税表格 la-+`  
Annual Return Rules 《周年报表规则》 x8H)m+AW  
annual review of consumer prices 每年消费物价回顾 LTF%bAQ,  
annual roll-forward basis 逐年延展方式 er_aol e  
annual salary 年薪 -%A6eRShk  
annual statement 年度报表；年度决算表 ,/KHKLY7  
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 {>:2 Ff]O:  
annuitant 年金受益人 1_'ZbZv4h  
annuity 年金 4-\a]"c  
annuity contract 年金合约 .F]6uXd  
annuity on human life 人寿年金 zAH+{4lC+  
antecedent debt 先前的债项 2a
G<^3  
ante-dated cheque 倒填日期支票 q &+GpR  
anticipated expenditure 预期开支 `yhL11]~  
anticipated net profit 预期纯利 ?E`J-ncP  
anticipated revenue 预期收入 ,W# y7t  
anti-inflation measure 反通货膨胀措施 a'|0e]  
anti-inflationary stance 反通货膨胀立场 o)$sZ{` ="  
apparent deficit 表面赤字 QMIQy  
apparent financial solvency 表面偿债能力 :KFhryN  
apparent partner 表面合伙人 D@Q|QY5qic  
application for personal assessment 个人入息课税申请书 Ai/#C$MY$  
application of fund 资金应用 bx@CzXre;  
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 k";;Snk  
appointed actuary 委任精算师 5rc<ibGh  
appointed auditor 委任核数师；委任审计师 j>6{PDaT  
appointed trustee 委任的受托人 U;^{uQJ+,  
appointer 委任人 H=dj\B r`  
apportioned pro rata 按比例分摊 O&)Y3O1  
apportionment 分配；分摊 a; "+Py  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 71~V*  
apportionment formula 分摊方程式 N9i>81tY  
apportionment of estate duty 遗产税的分摊 XdB8Oj~~  
appraisal 估价；评估 {\%x{  
appreciable growth 可观增长 OTRTa{TB  
appreciable impact 显着影响 f_ ::?  
appreciable increase 可观增长 m\t %wr  
appreciation 增值；升值 2]7nw1&  
appreciation against other currencies 相对其他货币升值 ?O_;{(F_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0]Li"Wb  
appreciation tax 增值税 {d/k0H  
appropriation 拨款；拨用；拨付 8mV35A7l  
appropriation account 拨款帐目 6PTD%Rf\  
Appropriation Bill 拨款法案 G~_dSa@g G  
appropriation-in-aid system 补助拨款办法 _K9jj  
approved assets 核准资产 /g_}5s-Z  
approved basket stock 认可一篮子证券 R4o_zwWgPw  
approved budget 核准预算 L0
|u^J  
approved charitable donation 认可慈善捐款 ci$o~b6V  
approved charitable institution 认可慈善机构 +pE-Yn`YS  
approved currency 核准货币；认可货币 8\[6z0+;  
approved estimates 核准预算 A5z `3T;1  
approved estimates of expenditure 核准开支预算 iQA f  
approved overseas insurer 核准海外保险人 >FY`xl\m}<  
approved overseas trust company 核准海外信托公司 8U-}%D<a  
approved pooled investment fund 核准汇集投资基金 .rS0zU  
approved provident fund scheme 认可公积金计划 SnVnC09y  
approved provision 核准拨款 [1s B  
approved redeemable share 核准可赎回股份 z- ()7WY  
approved regional stock 认可地区性证券 O*30|[  
approved retirement scheme 认可退休金计划
kefQH\<X  
approved subordinated loan 核准附属贷款 M[X& Q  
arbitrage 套戥；套汇；套利 d`Wd"LJ=  
arbitrageur 套戥者；套汇者 gn'. 9";j  
arbitrary amount 临时款项 lc*<UZR  
arrangement 措施；安排；协定 TEY%OIzU+  
arrears 欠款 d/"e3S1  
arrears of pay 欠付薪酬 0"ZRJl<)[I  
arrears of revenue 逾期未收税款；逾期未收的帐项 #wt#-U;  
articles of association 组织章程；组织细则；组织章程细则 ,l~i|_   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q|;8\ 5  
ascertainment of profit 确定利润 dfk=%lZYd9  
"Asia Clear" “亚洲结算系统”