[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 i+qg
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allotment notice 股份配售通知；配股通知 }nX0h6+1  
allotment of shares 股份分配 'G~i;o 2  
allowable 可获宽免；免税的 .B-b51Uz  
allowable business loss 可扣除的营业亏损 ]7cciob  
allowable expenses 可扣税的支出 Za1mI^ L1  
allowance 免税额；津贴；备抵；准备金 D4@?>ek6U  
allowance for debts 债项的免税额 Pg8boN]}  
allowance for depreciation by wear and tear 耗损折旧免税额 3o[(pfcU  
allowance for funeral expenses 殡殓费的免税额 x'|9A?ez@Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -&`_bf%M  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?g{[U0)  
allowance to debtor 给债务人的津贴 yna!L@ *@,  
alteration of capital 资本更改 /KWdI P#  
alternate trustee 候补受托人 HEbL'fw^s  
amalgamation 合并 &gruYZGK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u9|Eos i  
ambit of charges 征税范围；收费范围 vT0Op e6m  
amended valuation 经修订的估值 "i(f+N,)  
American Commodities Exchange 美国商品交易所 gJr)z7W'8  
American Express Bank Limited 美国运通银行 H390<`  
American Stock Exchange 美国证券交易所 (kB  
amortization 摊销 & ;.rPU  
amount due from banks 存放银行同业的款项 }dzVwP=  
amount due from banks abroad 存放海外银行同业的款项 m!G(vhA,_w  
amount due from holding companies 控股公司欠款 "hI"4xSg  
amount due from local banks 存放本港银行同业的款项 v~Dobk/n  
amount due to banks 银行同业的存款 |v%$Q/zp&  
amount due to banks abroad 海外银行同业的存款 e
sA^-$  
amount due to holding companies 控股公司存款 I+;e#v,%U  
amount due to local banks 本港银行同业的存款 ;Us6:}s  
amount due to outport banks 外埠银行同业的存款 o.NU"$\?  
amount for note issue 发行纸币的款额 MYvz%7  
amount of bond 担保契据的款额 .<>t2,Af  
amount of consideration 代价款额 D((/fT)eD  
amount of contribution 供款数额 1="]'!2Is  
amount of indebtedness 负债款额 z+;$cfN  
amount of principal of the loan 贷款本金额 }v2p]D5n.  
amount of rates chargeable 应征差饷数额 nw--  
amount of share capital 股本额 q6$6:L,<  
amount of sums assured 承保款额 ]}].Aq  
amount of variation 变动幅度 M !"Q7>d  
amount of vote 拨款数额 5JVBDA^#om  
amount payable 应付款额 XchD3p+uB  
amount receivable 应收款额 xj
U0&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ";(m,if-  
analysis 分析 8aVQW_m}  
ancillary risk 附属风险 /<LjD  
annual account 周年帐目；周年帐目报表；年度决算；年结 c^1JSGv  
annual accounting date 年结日期 hs;|,r  
annual allowance 每年免税额；年积金；年度津贴；年津  EH2):  
annual balance 年度余额 > `eo0  
annual disposable income 每年可动用收入 #UymD-yII  
annual estimates 周年预算 O}cfb4"  
annual fee 年费 KYB3n85 1  
annual general meeting 周年大会 W`_Wi*z4  
annual growth rate 年增率；每年增长率 A@lM=   
annual long-term supplement 长期个案每年补助金 u;^H=7R  
annual pensionable emolument 可供计算退休金的年薪 ~l'[P=R+8  
annual report 年报 T<7}IH$6xE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bt=D<YZk  
annual return 周年报表；周年申报表；每年报税表格 uv$5MwKU  
Annual Return Rules 《周年报表规则》 1@~%LV
 
annual review of consumer prices 每年消费物价回顾 M_E$w $l2<  
annual roll-forward basis 逐年延展方式 teDRX13=;  
annual salary 年薪 
9
mMQ  
annual statement 年度报表；年度决算表 Om:Gun\%  
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 : ciwh  
annuitant 年金受益人 8cY5:plK  
annuity 年金 ZT&[:>upR  
annuity contract 年金合约 d:&cq8^  
annuity on human life 人寿年金 7SkW!5  
antecedent debt 先前的债项 Y(rQ032s  
ante-dated cheque 倒填日期支票 gPKO-Fsd"  
anticipated expenditure 预期开支 lxXF8c>U  
anticipated net profit 预期纯利 UVi9}zr  
anticipated revenue 预期收入 $?kTS1I(  
anti-inflation measure 反通货膨胀措施
X J] +F  
anti-inflationary stance 反通货膨胀立场 L)|hjpQ  
apparent deficit 表面赤字 e jk?If 07  
apparent financial solvency 表面偿债能力 L~|_)4  
apparent partner 表面合伙人 [C 7X#|  
application for personal assessment 个人入息课税申请书 "0G)S'  
application of fund 资金应用 O[ 1Q#  
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 T^|6{ S\  
appointed actuary 委任精算师 js)E:+{A,  
appointed auditor 委任核数师；委任审计师 C\C*@9=&x  
appointed trustee 委任的受托人 x51p'bNy  
appointer 委任人 -t`KCf,0  
apportioned pro rata 按比例分摊  :5^5l  
apportionment 分配；分摊 '#lE
U lB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bsc b
 
apportionment formula 分摊方程式 REJBm  
apportionment of estate duty 遗产税的分摊 +)( "!@  
appraisal 估价；评估 9J49s1  
appreciable growth 可观增长 J{uqbrJICr  
appreciable impact 显着影响 K)`l >o1  
appreciable increase 可观增长 )u!}`UJ  
appreciation 增值；升值 ) { "}b
Mf  
appreciation against other currencies 相对其他货币升值 8.`5"9Vh  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i}:^<jDv?  
appreciation tax 增值税 0[Zs8oRiI  
appropriation 拨款；拨用；拨付 LGRhCOP:  
appropriation account 拨款帐目 k lr1"q7  
Appropriation Bill 拨款法案 S^e e<%-  
appropriation-in-aid system 补助拨款办法 bq5?fPBrq  
approved assets 核准资产 viS7+E|O  
approved basket stock 认可一篮子证券 a!x?Apww  
approved budget 核准预算 OOus*ooo2  
approved charitable donation 认可慈善捐款 pi*?fUg!W  
approved charitable institution 认可慈善机构  >?X(,c  
approved currency 核准货币；认可货币 Y#-pK)EeU  
approved estimates 核准预算 Wc## .qU  
approved estimates of expenditure 核准开支预算 [QT H~  
approved overseas insurer 核准海外保险人 _32 o7}!x  
approved overseas trust company 核准海外信托公司 5&U?\YNLa  
approved pooled investment fund 核准汇集投资基金 t_X =x`f  
approved provident fund scheme 认可公积金计划 ve/|"RB  
approved provision 核准拨款  #|l#  
approved redeemable share 核准可赎回股份 a,*|*Cv  
approved regional stock 认可地区性证券 c30kb  
approved retirement scheme 认可退休金计划 +r =p,leb  
approved subordinated loan 核准附属贷款 ~ln96*)M;  
arbitrage 套戥；套汇；套利 cC`PmDGq  
arbitrageur 套戥者；套汇者 Kv\uBMJNW  
arbitrary amount 临时款项 {1wjIo"ptg  
arrangement 措施；安排；协定 9;pD0h|  
arrears 欠款 $xj> j  
arrears of pay 欠付薪酬 9[\$\l  
arrears of revenue 逾期未收税款；逾期未收的帐项 TbR
Ee;1  
articles of association 组织章程；组织细则；组织章程细则 Z2\Xe~{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V@ph.)z  
ascertainment of profit 确定利润 ]: ]w+N%7  
"Asia Clear" “亚洲结算系统”