[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 8vMG5
#U[  
allotment notice 股份配售通知；配股通知 {zn!vJX
  
allotment of shares 股份分配 [3(74  
allowable 可获宽免；免税的 d Vj_8>  
allowable business loss 可扣除的营业亏损 }q $5ig  
allowable expenses 可扣税的支出 {U1?Et#  
allowance 免税额；津贴；备抵；准备金 s$cK
(S#  
allowance for debts 债项的免税额 o=50>$5jlS  
allowance for depreciation by wear and tear 耗损折旧免税额 # WAZ9,t  
allowance for funeral expenses 殡殓费的免税额 x[$z({Yf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bmfI~8  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~F4fFQ-yy  
allowance to debtor 给债务人的津贴 ]^lw*724'>  
alteration of capital 资本更改 ;A]@4
*q  
alternate trustee 候补受托人 VHCK2}ps  
amalgamation 合并 w2 a
1mU/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7 * yzEM  
ambit of charges 征税范围；收费范围 ,cB\  
amended valuation 经修订的估值 Nd$W0YN:  
American Commodities Exchange 美国商品交易所 F<qz[,]|-j  
American Express Bank Limited 美国运通银行 `(YxI  
American Stock Exchange 美国证券交易所 I1pWaQ0  
amortization 摊销 *M:B\D  
amount due from banks 存放银行同业的款项 N'^&\@)xiU  
amount due from banks abroad 存放海外银行同业的款项 )L#i%)+  
amount due from holding companies 控股公司欠款 ZUoxMm  
amount due from local banks 存放本港银行同业的款项 sE:M@`2L  
amount due to banks 银行同业的存款 N+Y]s t+  
amount due to banks abroad 海外银行同业的存款 Xc?&_\. +  
amount due to holding companies 控股公司存款 RloK,bg  
amount due to local banks 本港银行同业的存款 \.-}adKg  
amount due to outport banks 外埠银行同业的存款 x4E7X_  
amount for note issue 发行纸币的款额 Jtr"NS?a]  
amount of bond 担保契据的款额 )iYxt:(,  
amount of consideration 代价款额 k@/sn( x  
amount of contribution 供款数额 +kzo*zW$L  
amount of indebtedness 负债款额 9~p[  
amount of principal of the loan 贷款本金额 W3MU1gl6k{  
amount of rates chargeable 应征差饷数额 n2)@S0{  
amount of share capital 股本额 :cF[(i/k4  
amount of sums assured 承保款额 j!U-'zJ  
amount of variation 变动幅度 7UdM  
amount of vote 拨款数额 @\f^0^G  
amount payable 应付款额 G LIi6  
amount receivable 应收款额 n[G&ksQI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?QFpv#4  
analysis 分析 czS+< w  
ancillary risk 附属风险 ";3zXk[#  
annual account 周年帐目；周年帐目报表；年度决算；年结 :9QZPsL  
annual accounting date 年结日期 _$ +^q-  
annual allowance 每年免税额；年积金；年度津贴；年津 J|~MC7#@q  
annual balance 年度余额 BT}!W`  
annual disposable income 每年可动用收入 1C v-  
annual estimates 周年预算 W g02 A\  
annual fee 年费 >zXsNeGQR  
annual general meeting 周年大会 9}PhN<Gd  
annual growth rate 年增率；每年增长率 %M7` Hwu  
annual long-term supplement 长期个案每年补助金 8W,Jh8N6  
annual pensionable emolument 可供计算退休金的年薪 Rm255zp  
annual report 年报 ^,/R
O5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5hQE4/hH  
annual return 周年报表；周年申报表；每年报税表格 `
$W_R[  
Annual Return Rules 《周年报表规则》 `f*Q$Ulqx  
annual review of consumer prices 每年消费物价回顾 1*9U1\z  
annual roll-forward basis 逐年延展方式 8,?h~prc  
annual salary 年薪 l'/R&`-n  
annual statement 年度报表；年度决算表 kBD>-5Sn_T  
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 >[*8I\*@n  
annuitant 年金受益人 qz0;p=$8Z  
annuity 年金 HY&aV2|A1  
annuity contract 年金合约 qI#;j%V  
annuity on human life 人寿年金 0n;< ge&~R  
antecedent debt 先前的债项 lT&eJO~?5  
ante-dated cheque 倒填日期支票 7"20hAd  
anticipated expenditure 预期开支 $a ]_w.@  
anticipated net profit 预期纯利 <{V(.=11  
anticipated revenue 预期收入 @?yX!_YC  
anti-inflation measure 反通货膨胀措施 Ji>o!  
anti-inflationary stance 反通货膨胀立场 '>cKH$nVC}  
apparent deficit 表面赤字 ]:Nsf|C0  
apparent financial solvency 表面偿债能力 .L e?T&_  
apparent partner 表面合伙人 @mw5~+  
application for personal assessment 个人入息课税申请书 wr$M$i:  
application of fund 资金应用 bN]+_ mF  
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 Ju96#v+:  
appointed actuary 委任精算师 lDYyqG4  
appointed auditor 委任核数师；委任审计师 1(I6.BHW  
appointed trustee 委任的受托人 "alyfyBu'M  
appointer 委任人 $~VRza 8Q  
apportioned pro rata 按比例分摊 WST8SEzJ  
apportionment 分配；分摊 mH%yGBp_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g;qx">xJ`o  
apportionment formula 分摊方程式 IsZHelg  
apportionment of estate duty 遗产税的分摊 Ta(Y:*Ri  
appraisal 估价；评估 Z4S!NDMm~  
appreciable growth 可观增长 5-aj2>=7  
appreciable impact 显着影响 ADDSCY=,  
appreciable increase 可观增长 D~
hg$XzK  
appreciation 增值；升值 \m(VdE  
appreciation against other currencies 相对其他货币升值 Cd,jDPrw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nExU#/*~^  
appreciation tax 增值税 OBOtuu.  
appropriation 拨款；拨用；拨付 x=b7':nQ  
appropriation account 拨款帐目 $ 8UUzk  
Appropriation Bill 拨款法案 :S<f?* }:  
appropriation-in-aid system 补助拨款办法 kC
R_tn 4  
approved assets 核准资产 VH9dleZ  
approved basket stock 认可一篮子证券 %E#s\B,w  
approved budget 核准预算 sz:g,}~h  
approved charitable donation 认可慈善捐款 }001 K  
approved charitable institution 认可慈善机构 M?Dfu .t  
approved currency 核准货币；认可货币 6$kqa
S##  
approved estimates 核准预算 q"\Z-D0B4  
approved estimates of expenditure 核准开支预算 l_o
@miG/  
approved overseas insurer 核准海外保险人 . $BUw  
approved overseas trust company 核准海外信托公司 ABQ('#78  
approved pooled investment fund 核准汇集投资基金 QEz?w}b*  
approved provident fund scheme 认可公积金计划 g)#W>.Asd  
approved provision 核准拨款 /|tJ6T1LrB  
approved redeemable share 核准可赎回股份 U>]$a71  
approved regional stock 认可地区性证券 B8": 2HrW$  
approved retirement scheme 认可退休金计划 A#.edVj.g4  
approved subordinated loan 核准附属贷款 R=gb'  
arbitrage 套戥；套汇；套利  .E`\MtA  
arbitrageur 套戥者；套汇者 llcb~  
arbitrary amount 临时款项 lAb*fafQy  
arrangement 措施；安排；协定 W42iu"@  
arrears 欠款 7gf05Z'=  
arrears of pay 欠付薪酬 fmU {  
arrears of revenue 逾期未收税款；逾期未收的帐项 vB.E3r=  
articles of association 组织章程；组织细则；组织章程细则 d,+Hd2o^X  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  gbF+WE  
ascertainment of profit 确定利润 \.MR""@y`{  
"Asia Clear" “亚洲结算系统”