[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 p=vu<xXtD  
allotment notice 股份配售通知；配股通知 JJ5s |&}  
allotment of shares 股份分配 2B{~ "<  
allowable 可获宽免；免税的 h[M ~cZ{  
allowable business loss 可扣除的营业亏损 A\9Q gM  
allowable expenses 可扣税的支出 z{w!yMp"  
allowance 免税额；津贴；备抵；准备金 *P,dR]-m  
allowance for debts 债项的免税额 y| *X  
allowance for depreciation by wear and tear 耗损折旧免税额 YoV^Y&:9<  
allowance for funeral expenses 殡殓费的免税额 &o>ctf.x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fJ_d,4  
allowance for repairs and outgoings 修葺及支出方面的免税额 hiWfVz{~  
allowance to debtor 给债务人的津贴 #E%0 o  
alteration of capital 资本更改 A`x_M!m  
alternate trustee 候补受托人 _,Wb`P  
amalgamation 合并 8{aS$V"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u6{=Z:  
ambit of charges 征税范围；收费范围 O)78 iEXi|  
amended valuation 经修订的估值 ,b2YUb]U  
American Commodities Exchange 美国商品交易所 =l?F_  
American Express Bank Limited 美国运通银行 hm"i\JZ3N  
American Stock Exchange 美国证券交易所 rnvKfTpZDU  
amortization 摊销 kZXsL
 
amount due from banks 存放银行同业的款项 Zi5d"V[}T  
amount due from banks abroad 存放海外银行同业的款项 5|>FM&  
amount due from holding companies 控股公司欠款 zWYm*c"n\  
amount due from local banks 存放本港银行同业的款项 <<}t&qE%2%  
amount due to banks 银行同业的存款 QZ!;` ?(  
amount due to banks abroad 海外银行同业的存款 J0@<6~V6o  
amount due to holding companies 控股公司存款 D7.|UG?G  
amount due to local banks 本港银行同业的存款 E^z\b *  
amount due to outport banks 外埠银行同业的存款 RO(~c-fV  
amount for note issue 发行纸币的款额 #jAlmxN  
amount of bond 担保契据的款额 e|)6zh<O:  
amount of consideration 代价款额 z DDvXz  
amount of contribution 供款数额 ;fL
YO6  
amount of indebtedness 负债款额 i`-,=RJ  
amount of principal of the loan 贷款本金额 41f4zi
sZ  
amount of rates chargeable 应征差饷数额 byz2u  
amount of share capital 股本额 ,f ..46G  
amount of sums assured 承保款额 0J-]  
amount of variation 变动幅度 ^.5`jdk  
amount of vote 拨款数额 EHk(\1!V  
amount payable 应付款额 n]$50_@  
amount receivable 应收款额 g.![>?2$8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >\=~2>FCD  
analysis 分析 ck-ab0n  
ancillary risk 附属风险 Q@B--Omfh  
annual account 周年帐目；周年帐目报表；年度决算；年结 jiS|ara"  
annual accounting date 年结日期 FV>j !>Y  
annual allowance 每年免税额；年积金；年度津贴；年津 oxkA+}^j8M  
annual balance 年度余额 : tKa1vL  
annual disposable income 每年可动用收入 CG!/Lbd  
annual estimates 周年预算 i[obQx S94  
annual fee 年费 T~B'- >O  
annual general meeting 周年大会 v0EF?$Wo  
annual growth rate 年增率；每年增长率 r[>4b}4s  
annual long-term supplement 长期个案每年补助金 LgN\%5f-  
annual pensionable emolument 可供计算退休金的年薪 ]
.Mr&@  
annual report 年报 NHKIZx8sR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5fpBzn$  
annual return 周年报表；周年申报表；每年报税表格 ^+Ho#]  
Annual Return Rules 《周年报表规则》 /">A3bq  
annual review of consumer prices 每年消费物价回顾 )Ih'0>=  
annual roll-forward basis 逐年延展方式 F0,
-7<G  
annual salary 年薪 0Y7b$~n'Y  
annual statement 年度报表；年度决算表 OnGtIY  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d5?"GFy  
annuitant 年金受益人 H]v"_!(\  
annuity 年金 ~9#nC`%2j  
annuity contract 年金合约 ^zjQ(ca@"x  
annuity on human life 人寿年金 fJ"#c<n  
antecedent debt 先前的债项 # 3{g6[Y  
ante-dated cheque 倒填日期支票 '^Kmf
c  
anticipated expenditure 预期开支 -cW`qWbd  
anticipated net profit 预期纯利 C~\/FrO?  
anticipated revenue 预期收入 1]eh0H  
anti-inflation measure 反通货膨胀措施 d0(GE4+/  
anti-inflationary stance 反通货膨胀立场 S,&tKDJn  
apparent deficit 表面赤字 = ~{n-rMF  
apparent financial solvency 表面偿债能力 }q0lbwYlb  
apparent partner 表面合伙人 sDV*k4  
application for personal assessment 个人入息课税申请书 yxfV|ox  
application of fund 资金应用 }T !2IaAB  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 2I!STP{!l  
appointed actuary 委任精算师 )3O0:] <H  
appointed auditor 委任核数师；委任审计师 C4V#qhj  
appointed trustee 委任的受托人 C:C9swik"5  
appointer 委任人 cZ$!_30N+  
apportioned pro rata 按比例分摊 G/tah@N[7  
apportionment 分配；分摊 (GnwK1f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o S'M  
apportionment formula 分摊方程式 w3j51v` 0'  
apportionment of estate duty 遗产税的分摊 JDO5eEwj  
appraisal 估价；评估 J7.}2  
appreciable growth 可观增长 BaSNr6 YW  
appreciable impact 显着影响 .BLF7> M1  
appreciable increase 可观增长 \L14rQ t  
appreciation 增值；升值 QInow2/u  
appreciation against other currencies 相对其他货币升值 '8g/^Y@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .;gK*`G2W)  
appreciation tax 增值税 z?~W]PWiZ  
appropriation 拨款；拨用；拨付 0(9]m)e  
appropriation account 拨款帐目 S30@|@fTz  
Appropriation Bill 拨款法案 F">>,Oc)U"  
appropriation-in-aid system 补助拨款办法 cE x$cZRMI  
approved assets 核准资产 *|c*/7]<  
approved basket stock 认可一篮子证券 F
+e J9  
approved budget 核准预算 )3i}(h0  
approved charitable donation 认可慈善捐款 5H_%inWM  
approved charitable institution 认可慈善机构 2i);2>HLG  
approved currency 核准货币；认可货币 =m@5$  
approved estimates 核准预算 Q>gU(  
approved estimates of expenditure 核准开支预算 {Kp<T  
approved overseas insurer 核准海外保险人 hv xvwV1  
approved overseas trust company 核准海外信托公司 13s0uyYU<m  
approved pooled investment fund 核准汇集投资基金 wEK@B&DV  
approved provident fund scheme 认可公积金计划 .ON+ ( #n  
approved provision 核准拨款 {b@rQCre7  
approved redeemable share 核准可赎回股份 C7=Q!UK`\  
approved regional stock 认可地区性证券 jjgY4<n  
approved retirement scheme 认可退休金计划 7#Qa/[? D  
approved subordinated loan 核准附属贷款 s) ]Z*#ZZ  
arbitrage 套戥；套汇；套利 02]9OnWw  
arbitrageur 套戥者；套汇者 Y=3:Q%X  
arbitrary amount 临时款项 ^iJMUV|  
arrangement 措施；安排；协定 ^&t(O1.-  
arrears 欠款 tK&.0)*=  
arrears of pay 欠付薪酬 [c?']<f4  
arrears of revenue 逾期未收税款；逾期未收的帐项 +4emkDTdR  
articles of association 组织章程；组织细则；组织章程细则 7lpd$Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }z&P^p)R  
ascertainment of profit 确定利润 QjfQoT F  
"Asia Clear" “亚洲结算系统”