[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 6,{$J  
allotment notice 股份配售通知；配股通知 W:L AP R  
allotment of shares 股份分配 ?<'}r7D   
allowable 可获宽免；免税的 SI-Ops~e  
allowable business loss 可扣除的营业亏损 NHZz _a=  
allowable expenses 可扣税的支出 JnM["Q=`  
allowance 免税额；津贴；备抵；准备金 _zi|  
allowance for debts 债项的免税额 @2 fg~2M1  
allowance for depreciation by wear and tear 耗损折旧免税额 i AIuxO  
allowance for funeral expenses 殡殓费的免税额 W|63Ir67  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fS78>*K  
allowance for repairs and outgoings 修葺及支出方面的免税额 uk<9&{  
allowance to debtor 给债务人的津贴 HRf Yl,S,  
alteration of capital 资本更改 ?+}_1x`  
alternate trustee 候补受托人 xYpd: Sm  
amalgamation 合并 E#N|wq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `&ckZiq  
ambit of charges 征税范围；收费范围 _^%,x  
amended valuation 经修订的估值 x-&@wMqkc  
American Commodities Exchange 美国商品交易所 lp%pbx43s  
American Express Bank Limited 美国运通银行 CN8Y\<Ar  
American Stock Exchange 美国证券交易所 fHd#u%63K  
amortization 摊销 D7Q$ R:6|  
amount due from banks 存放银行同业的款项 +*/Zu`kzX  
amount due from banks abroad 存放海外银行同业的款项 0[?Xxk}s0  
amount due from holding companies 控股公司欠款 fSvM(3Y<Qh  
amount due from local banks 存放本港银行同业的款项 %S^8c  
amount due to banks 银行同业的存款 K:#I  
amount due to banks abroad 海外银行同业的存款 fN1-d&T  
amount due to holding companies 控股公司存款 S
k\K4  
amount due to local banks 本港银行同业的存款 t)$:0  
amount due to outport banks 外埠银行同业的存款 h^(*Tv-!  
amount for note issue 发行纸币的款额 ud@%5d  
amount of bond 担保契据的款额 Gm^U;u}=f  
amount of consideration 代价款额 EaY?aAuS:  
amount of contribution 供款数额 >$/>#e~  
amount of indebtedness 负债款额 mLLDE;7|}  
amount of principal of the loan 贷款本金额 j/c&xv7=  
amount of rates chargeable 应征差饷数额 eF-."1  
amount of share capital 股本额 @>2i+)=E5  
amount of sums assured 承保款额 ~ =2PU$ u  
amount of variation 变动幅度 m'=Crei  
amount of vote 拨款数额 R=2
FNP  
amount payable 应付款额 j[J-f@F \Y  
amount receivable 应收款额 u[=r,^YQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YWO)HsjP  
analysis 分析 T;a}#56{^  
ancillary risk 附属风险 ag;pN*z  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~/iKh11  
annual accounting date 年结日期 FxWSV|Z  
annual allowance 每年免税额；年积金；年度津贴；年津 3<f}nfB%r?  
annual balance 年度余额 2*l/3VW  
annual disposable income 每年可动用收入 ~t~k2^)|"  
annual estimates 周年预算 0#Y5_i|p  
annual fee 年费 :vQrOn18p  
annual general meeting 周年大会 U}rU~3N  
annual growth rate 年增率；每年增长率 qvKG-|j  
annual long-term supplement 长期个案每年补助金 aa/(N7  
annual pensionable emolument 可供计算退休金的年薪 \\H}`0m:  
annual report 年报 (Y?gn)*t  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .|>3k'<l  
annual return 周年报表；周年申报表；每年报税表格 sW'AjI  
Annual Return Rules 《周年报表规则》 bSi%2Onj  
annual review of consumer prices 每年消费物价回顾 x,@B(9No  
annual roll-forward basis 逐年延展方式 |tMWCA  
annual salary 年薪 S3*`jF>q  
annual statement 年度报表；年度决算表 tOd&!HYL  
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 _P 3G
  
annuitant 年金受益人 e>7>j@(K]  
annuity 年金 qUW! G&R  
annuity contract 年金合约 A,
Vu\3HS  
annuity on human life 人寿年金 b)5uf'?-  
antecedent debt 先前的债项 Ru!iR#s)!  
ante-dated cheque 倒填日期支票 )|R)Q6UJ  
anticipated expenditure 预期开支 li'YDtMKCY  
anticipated net profit 预期纯利 $)ijN^hV  
anticipated revenue 预期收入 iDz++VN
V  
anti-inflation measure 反通货膨胀措施 /}fHt^2H  
anti-inflationary stance 反通货膨胀立场 (!7sE9rP  
apparent deficit 表面赤字 r|fL&dtr  
apparent financial solvency 表面偿债能力 (
Ag16  
apparent partner 表面合伙人 U}e!Wjrc  
application for personal assessment 个人入息课税申请书 mCsMqDH  
application of fund 资金应用 (pCrmyB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
Kp~VS<3  
appointed actuary 委任精算师 )@l %   
appointed auditor 委任核数师；委任审计师 z2_*%S@  
appointed trustee 委任的受托人 .B]MpmpK  
appointer 委任人 vkx7paY_  
apportioned pro rata 按比例分摊 n,V[eW#m'L  
apportionment 分配；分摊 j@U]'5EVB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FaQe_;  
apportionment formula 分摊方程式 Ng2@z<>.  
apportionment of estate duty 遗产税的分摊 p;59?  
appraisal 估价；评估 m '|bGV  
appreciable growth 可观增长 t?x<g<PJ4  
appreciable impact 显着影响 Sw8]EH6  
appreciable increase 可观增长 :bu/^mW[  
appreciation 增值；升值 T@:Wp4>69  
appreciation against other currencies 相对其他货币升值 L
_uVL#To  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:uq\+(9  
appreciation tax 增值税 Jr ,;>   
appropriation 拨款；拨用；拨付 hz;G$cuEE  
appropriation account 拨款帐目 J6s`'gFns  
Appropriation Bill 拨款法案 dGYn4i2k?  
appropriation-in-aid system 补助拨款办法 ?qLFaFt/  
approved assets 核准资产 Q_Q''j(r6b  
approved basket stock 认可一篮子证券 X<`  
approved budget 核准预算 <EB+1GFuI  
approved charitable donation 认可慈善捐款 85|OGtt  
approved charitable institution 认可慈善机构 I {S;L  
approved currency 核准货币；认可货币 fcRxp{*zO  
approved estimates 核准预算 1MP~dRZ$  
approved estimates of expenditure 核准开支预算 1#V_Z^OL  
approved overseas insurer 核准海外保险人 \:# L)  
approved overseas trust company 核准海外信托公司 *
J7DY f  
approved pooled investment fund 核准汇集投资基金 @;zl  
approved provident fund scheme 认可公积金计划 \=?a/  
approved provision 核准拨款 cz#rb*b  
approved redeemable share 核准可赎回股份 7 S#J>*  
approved regional stock 认可地区性证券 ^pAAzr"h
v  
approved retirement scheme 认可退休金计划 nX6u(U  
approved subordinated loan 核准附属贷款 g|DF[  
arbitrage 套戥；套汇；套利 ?*G|XnM&  
arbitrageur 套戥者；套汇者 ]_mb7X>  
arbitrary amount 临时款项  N_kMK  
arrangement 措施；安排；协定 ??
-[eB.  
arrears 欠款 ld|5TN1  
arrears of pay 欠付薪酬 (^
8Y|:Tz  
arrears of revenue 逾期未收税款；逾期未收的帐项 :j9l"5"  
articles of association 组织章程；组织细则；组织章程细则 ITE{@1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }l(&}#dY  
ascertainment of profit 确定利润 =V,mtT  
"Asia Clear" “亚洲结算系统”