[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 M<xF4L3]  
allotment notice 股份配售通知；配股通知 gP?.io9Oi  
allotment of shares 股份分配 `86})xz{  
allowable 可获宽免；免税的 C:RA (
  
allowable business loss 可扣除的营业亏损 v d
Pb-z4  
allowable expenses 可扣税的支出 |fPR7-  
allowance 免税额；津贴；备抵；准备金 35Fs/Gf-n  
allowance for debts 债项的免税额 i.''\  
allowance for depreciation by wear and tear 耗损折旧免税额 .`^wRpa2M  
allowance for funeral expenses 殡殓费的免税额 DYTC2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \1oN't.  
allowance for repairs and outgoings 修葺及支出方面的免税额 gt!tDu  
allowance to debtor 给债务人的津贴 8:k-]+#o  
alteration of capital 资本更改 4d%QJ7y  
alternate trustee 候补受托人 Iy@6cd,)S  
amalgamation 合并 sK7b4gmK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q}hHoSG]=  
ambit of charges 征税范围；收费范围 [N0"mE<  
amended valuation 经修订的估值 )odz/\9n3c  
American Commodities Exchange 美国商品交易所 Z(BZGO<  
American Express Bank Limited 美国运通银行 6,(S}x YDZ  
American Stock Exchange 美国证券交易所 .Kssc lSD1  
amortization 摊销 14yzGhA  
amount due from banks 存放银行同业的款项 c> ":g~w  
amount due from banks abroad 存放海外银行同业的款项 ]>, Lw=_[_  
amount due from holding companies 控股公司欠款 +z+u=)I  
amount due from local banks 存放本港银行同业的款项 VTn6@z_ x  
amount due to banks 银行同业的存款 &W N R{  
amount due to banks abroad 海外银行同业的存款 ~;I'.TW  
amount due to holding companies 控股公司存款 $;j{?dvm.  
amount due to local banks 本港银行同业的存款 Q;=3vUN  
amount due to outport banks 外埠银行同业的存款 Cf3<;Mp<  
amount for note issue 发行纸币的款额  Qo+Y  
amount of bond 担保契据的款额 C0;:")6~  
amount of consideration 代价款额 G,X UMZ  
amount of contribution 供款数额 <'vtnz  
amount of indebtedness 负债款额 I~25}(IDZ"  
amount of principal of the loan 贷款本金额 ,m;G:3}48  
amount of rates chargeable 应征差饷数额 :CG;:( |  
amount of share capital 股本额 9C|-|mo  
amount of sums assured 承保款额 I GB)  
amount of variation 变动幅度 >H,PST  
amount of vote 拨款数额 jNW/Biy4u  
amount payable 应付款额 F*=}}H/  
amount receivable 应收款额 1_z~<d @?;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e.]k4 K  
analysis 分析 LR y&/d  
ancillary risk 附属风险 %R?#Y1Tq;  
annual account 周年帐目；周年帐目报表；年度决算；年结 eKL3Y_5p@  
annual accounting date 年结日期 cTLW}4m%g  
annual allowance 每年免税额；年积金；年度津贴；年津 L%I8no-Q  
annual balance 年度余额 'V}4_3#q  
annual disposable income 每年可动用收入 / a$B8,  
annual estimates 周年预算 ~4M?[E&  
annual fee 年费 YH{FTVOt{C  
annual general meeting 周年大会 cT#R B7  
annual growth rate 年增率；每年增长率 K(Ak+&[  
annual long-term supplement 长期个案每年补助金 R^Y_i  
annual pensionable emolument 可供计算退休金的年薪 >{=~''d,w  
annual report 年报 K b z|h,<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pGsu#`t  
annual return 周年报表；周年申报表；每年报税表格 2UEjn>2  
Annual Return Rules 《周年报表规则》  o*xft6U  
annual review of consumer prices 每年消费物价回顾 EN)0b,ax  
annual roll-forward basis 逐年延展方式 yGlOs]>n  
annual salary 年薪 (BY5omlh  
annual statement 年度报表；年度决算表 +EM^  
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 3=IY0Q>/(  
annuitant 年金受益人 ;a`I8Fj  
annuity 年金 `yrJ}f  
annuity contract 年金合约 U46Z~B  
annuity on human life 人寿年金 iTJE:[W"y  
antecedent debt 先前的债项 hmJa1fw=  
ante-dated cheque 倒填日期支票 ihopQb+k^m  
anticipated expenditure 预期开支 |\SwZTr  
anticipated net profit 预期纯利 }RZN3U=  
anticipated revenue 预期收入 W.TdhJW9  
anti-inflation measure 反通货膨胀措施 Z1oUAzpj4  
anti-inflationary stance 反通货膨胀立场 <@+{EK'`q  
apparent deficit 表面赤字 >?GCH(eW%  
apparent financial solvency 表面偿债能力 }N W0
1nee  
apparent partner 表面合伙人 aaFt=7(K  
application for personal assessment 个人入息课税申请书 rY]QTS">o  
application of fund 资金应用 '<&rMn  
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 wQN/MYF[  
appointed actuary 委任精算师 '))=y@M  
appointed auditor 委任核数师；委任审计师 $WG<  
appointed trustee 委任的受托人 3Hkb)Wu  
appointer 委任人 q 1+{MPJ  
apportioned pro rata 按比例分摊 \Wf1b8FW  
apportionment 分配；分摊 @tPptB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "[\),7&03  
apportionment formula 分摊方程式 6_O3/   
apportionment of estate duty 遗产税的分摊 yn.f?[G2  
appraisal 估价；评估 7oZtbBs]M  
appreciable growth 可观增长
nSB@xP#&  
appreciable impact 显着影响 G*rlU  
appreciable increase 可观增长 4i(?5p>f  
appreciation 增值；升值 y/!jC]!+c  
appreciation against other currencies 相对其他货币升值 =J^FV_1rJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yIma7H@=L  
appreciation tax 增值税 CG[04y  
appropriation 拨款；拨用；拨付 +cC$4t0$^A  
appropriation account 拨款帐目 \Culf'iX  
Appropriation Bill 拨款法案 )H-y  
appropriation-in-aid system 补助拨款办法 /@+[D{_Fw  
approved assets 核准资产 @;h$!w<  
approved basket stock 认可一篮子证券 YB"=eld  
approved budget 核准预算 qp
55U*  
approved charitable donation 认可慈善捐款 Bngvm9k3  
approved charitable institution 认可慈善机构 }TwSSF|}3  
approved currency 核准货币；认可货币 31~Rs?~f(  
approved estimates 核准预算 =x}p>#o,J  
approved estimates of expenditure 核准开支预算 Gw?$.@L'I6  
approved overseas insurer 核准海外保险人 R![4|
FR  
approved overseas trust company 核准海外信托公司 Jn)DZv8?  
approved pooled investment fund 核准汇集投资基金 qt4^e7 o  
approved provident fund scheme 认可公积金计划 K)9+3(?  
approved provision 核准拨款 &,C;_3   
approved redeemable share 核准可赎回股份 R6-Z]Hu  
approved regional stock 认可地区性证券 L~e{Vv8UR  
approved retirement scheme 认可退休金计划 D4\ * ,w  
approved subordinated loan 核准附属贷款 _A,mY6*  
arbitrage 套戥；套汇；套利 btWvoKO*  
arbitrageur 套戥者；套汇者 8&UwnEk<  
arbitrary amount 临时款项 QW_W5|_  
arrangement 措施；安排；协定 -9^A,vX  
arrears 欠款 Ygfv?  
arrears of pay 欠付薪酬 @&GfCg5Cb  
arrears of revenue 逾期未收税款；逾期未收的帐项 9\KMU@Ne  
articles of association 组织章程；组织细则；组织章程细则 ~oE@y6Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V25u_R`{  
ascertainment of profit 确定利润 o1)8?h  
"Asia Clear" “亚洲结算系统”