[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 A 6:Q<  
allotment notice 股份配售通知；配股通知 
FS8S68  
allotment of shares 股份分配 )B81i! q  
allowable 可获宽免；免税的 QW2?n`Fa9-  
allowable business loss 可扣除的营业亏损 k,T_e6(  
allowable expenses 可扣税的支出 w5,6$#  
allowance 免税额；津贴；备抵；准备金 UIn^_}jF`  
allowance for debts 债项的免税额 d^tVD`Fm  
allowance for depreciation by wear and tear 耗损折旧免税额 9X3yp:>V  
allowance for funeral expenses 殡殓费的免税额 ~]4kkm7Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `Z:3`7c  
allowance for repairs and outgoings 修葺及支出方面的免税额 Rxx>{+f4M  
allowance to debtor 给债务人的津贴 5 8J_ w X  
alteration of capital 资本更改 uMHRUi  
alternate trustee 候补受托人
Ee8--  
amalgamation 合并 A]j}'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NS Np  
ambit of charges 征税范围；收费范围 zwnw '  
amended valuation 经修订的估值 9<v}LeX  
American Commodities Exchange 美国商品交易所 4Hk6b09  
American Express Bank Limited 美国运通银行 Q? qjWZY  
American Stock Exchange 美国证券交易所 $:e)$Xnn-  
amortization 摊销 z`OkHX*+2|  
amount due from banks 存放银行同业的款项 JPsSw  
amount due from banks abroad 存放海外银行同业的款项 U,HIB^= R  
amount due from holding companies 控股公司欠款 ?NlSeh  
amount due from local banks 存放本港银行同业的款项 Yc d3QRB  
amount due to banks 银行同业的存款  qtzFg#  
amount due to banks abroad 海外银行同业的存款 LP,9<&"<  
amount due to holding companies 控股公司存款 v~}5u 5$O  
amount due to local banks 本港银行同业的存款 V/+Jc(N  
amount due to outport banks 外埠银行同业的存款 d5:tSO  
amount for note issue 发行纸币的款额 AVv#\JrRW  
amount of bond 担保契据的款额 .liyC~YW  
amount of consideration 代价款额 ` dO}L  
amount of contribution 供款数额 @89I#t6A.  
amount of indebtedness 负债款额 {
S*!B  
amount of principal of the loan 贷款本金额 Mb/L~gd"  
amount of rates chargeable 应征差饷数额 y^G>{?Tha  
amount of share capital 股本额 9^!wUwB  
amount of sums assured 承保款额 0V3gKd7  
amount of variation 变动幅度 #X5hSw;  
amount of vote 拨款数额 |Ytg  
amount payable 应付款额 -E]Sk&4Gj  
amount receivable 应收款额 [ fxuUmU  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;R!*I%  
analysis 分析 5qRc4d'  
ancillary risk 附属风险 Af9+HI O  
annual account 周年帐目；周年帐目报表；年度决算；年结 e/>:K' {  
annual accounting date 年结日期 +2Ql~w@$^l  
annual allowance 每年免税额；年积金；年度津贴；年津 61Bhm:O5W  
annual balance 年度余额 -;>#3O-  
annual disposable income 每年可动用收入 ib]vX-  
annual estimates 周年预算 \TUE<<?1s  
annual fee 年费 +zsZNJ(U  
annual general meeting 周年大会 IA2GUnUhu  
annual growth rate 年增率；每年增长率 7]s%rya  
annual long-term supplement 长期个案每年补助金 \?&Au  
annual pensionable emolument 可供计算退休金的年薪 4uUs7T  
annual report 年报 _f3 WRyN0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4V$fGjJ3  
annual return 周年报表；周年申报表；每年报税表格 SdxY>;  
Annual Return Rules 《周年报表规则》 SX+4HJB  
annual review of consumer prices 每年消费物价回顾 {zP#woz2Q  
annual roll-forward basis 逐年延展方式 |sf*hlrJ  
annual salary 年薪 ej52AK7  
annual statement 年度报表；年度决算表
?PH/?QP  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KDD@%E  
annuitant 年金受益人 e\9g->D
Us  
annuity 年金 ax_YKJ5#P  
annuity contract 年金合约 c 0-w6  
annuity on human life 人寿年金 FJT1i@N  
antecedent debt 先前的债项 !)c=1EX]"  
ante-dated cheque 倒填日期支票 b+@D_E-RJ  
anticipated expenditure 预期开支 /C$ xH@bb  
anticipated net profit 预期纯利 J>%t<xYf4  
anticipated revenue 预期收入 MCU9O  
anti-inflation measure 反通货膨胀措施 7Ms90oE/c  
anti-inflationary stance 反通货膨胀立场 T4 r5s  
apparent deficit 表面赤字 :6lwO%=F  
apparent financial solvency 表面偿债能力 #*2Rp8n  
apparent partner 表面合伙人 nm@']  
application for personal assessment 个人入息课税申请书 >'`Sf ?+|  
application of fund 资金应用 J?%}=_fsa  
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 CCqT tp  
appointed actuary 委任精算师 _faJB@a_  
appointed auditor 委任核数师；委任审计师 n3ZAF'  
appointed trustee 委任的受托人 hD q2-X}  
appointer 委任人 ^VI,C|  
apportioned pro rata 按比例分摊 -;pOh;WG  
apportionment 分配；分摊 Au5rR>W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3taa^e.  
apportionment formula 分摊方程式 ]1sNmi$T  
apportionment of estate duty 遗产税的分摊
eOnTW4  
appraisal 估价；评估 (Z-l/)Q  
appreciable growth 可观增长 B1$ikY  
appreciable impact 显着影响 m<:IFx#  
appreciable increase 可观增长 }Hy ~i  
appreciation 增值；升值 kH?#B%N5  
appreciation against other currencies 相对其他货币升值 Hm9<fQuM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _]|Qec)  
appreciation tax 增值税 IgM v =^U  
appropriation 拨款；拨用；拨付 )~ z Z'^  
appropriation account 拨款帐目 S&?7K-F>_o  
Appropriation Bill 拨款法案 kdcQw7G  
appropriation-in-aid system 补助拨款办法 vM`~)rO@!  
approved assets 核准资产 >"("*3AO  
approved basket stock 认可一篮子证券 jGD%r~lN  
approved budget 核准预算 eH <Jng  
approved charitable donation 认可慈善捐款 kus}WJ  
approved charitable institution 认可慈善机构 M35Ax],:^  
approved currency 核准货币；认可货币 d?hz LX  
approved estimates 核准预算 kNPDm6m  
approved estimates of expenditure 核准开支预算 HY)ESU !  
approved overseas insurer 核准海外保险人 oT&m4I  
approved overseas trust company 核准海外信托公司 aB"xqh)a}T  
approved pooled investment fund 核准汇集投资基金 r]LCvsVa  
approved provident fund scheme 认可公积金计划 o8z)nOTO;  
approved provision 核准拨款 BQjGv?p0s  
approved redeemable share 核准可赎回股份 "&QH6B1U6H  
approved regional stock 认可地区性证券 &q>zR6jne  
approved retirement scheme 认可退休金计划 :a3xvN-l  
approved subordinated loan 核准附属贷款 SW9fE:v  
arbitrage 套戥；套汇；套利  t;47(U  
arbitrageur 套戥者；套汇者 -BhTkoN)  
arbitrary amount 临时款项 qLjT.7 .x  
arrangement 措施；安排；协定 w sY}JT  
arrears 欠款 *YvRNHP  
arrears of pay 欠付薪酬 x(~<tX~  
arrears of revenue 逾期未收税款；逾期未收的帐项 HI!4  
articles of association 组织章程；组织细则；组织章程细则 C6QbBo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vV^dm)?  
ascertainment of profit 确定利润 SUE ~rb  
"Asia Clear" “亚洲结算系统”