[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 H;OPA8\n  
allotment notice 股份配售通知；配股通知 t,yzqn  
allotment of shares 股份分配 >av.pJ(>  
allowable 可获宽免；免税的 `e!hT@Xxa  
allowable business loss 可扣除的营业亏损 ?hQ ,'M2  
allowable expenses 可扣税的支出 0fTEb%z8  
allowance 免税额；津贴；备抵；准备金 Qe )#'$T  
allowance for debts 债项的免税额 zUhJr$N$  
allowance for depreciation by wear and tear 耗损折旧免税额 XiB]I5(hcc  
allowance for funeral expenses 殡殓费的免税额 SAEV  "  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >O{/%(
9  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ag!#epi{0  
allowance to debtor 给债务人的津贴 _~ipO1*  
alteration of capital 资本更改 %g>{m2o  
alternate trustee 候补受托人 %aszZP  
amalgamation 合并 T?Dq2UW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~?c}=XL-  
ambit of charges 征税范围；收费范围 t!Uc,mEV]  
amended valuation 经修订的估值 7o4 vf~  
American Commodities Exchange 美国商品交易所 K{&b "Ba1  
American Express Bank Limited 美国运通银行 /B?hM&@z  
American Stock Exchange 美国证券交易所 Nh[{ B{k  
amortization 摊销 z4nVsgQ$  
amount due from banks 存放银行同业的款项 Mwdw7MZ"S  
amount due from banks abroad 存放海外银行同业的款项 [n_H9$   
amount due from holding companies 控股公司欠款 7BX%z$_)A  
amount due from local banks 存放本港银行同业的款项 Ht'jm(  
amount due to banks 银行同业的存款 |UO1vA @  
amount due to banks abroad 海外银行同业的存款 ^<e"O
V  
amount due to holding companies 控股公司存款 Qp?n0WXZ  
amount due to local banks 本港银行同业的存款 'd"\h#  
amount due to outport banks 外埠银行同业的存款 [i'\d}  
amount for note issue 发行纸币的款额 "p\XaClpz  
amount of bond 担保契据的款额 2ju1<t,8)  
amount of consideration 代价款额 .F~EQ %  
amount of contribution 供款数额 Lu~e^Ul   
amount of indebtedness 负债款额 W&>+~A  
amount of principal of the loan 贷款本金额 !!c.cv'  
amount of rates chargeable 应征差饷数额 "iof -b=ys  
amount of share capital 股本额 A/U tf0{3"  
amount of sums assured 承保款额 a`w)awb  
amount of variation 变动幅度 >Q~"/-bN)  
amount of vote 拨款数额 IpxFME%!  
amount payable 应付款额 ^/Hj^4~_U  
amount receivable 应收款额 V#TA%>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _e_]$G/TM  
analysis 分析 g"3h#SMb  
ancillary risk 附属风险 Lh &L5p7  
annual account 周年帐目；周年帐目报表；年度决算；年结 N[}XLhbt  
annual accounting date 年结日期 B(MO!GNg=  
annual allowance 每年免税额；年积金；年度津贴；年津 Dz&4za+{  
annual balance 年度余额 ;e0>.7m  
annual disposable income 每年可动用收入 RU`TzD  
annual estimates 周年预算 tE{7S/?h  
annual fee 年费 %;9eh'  
annual general meeting 周年大会 T T0O %  
annual growth rate 年增率；每年增长率 f ( `.q  
annual long-term supplement 长期个案每年补助金 'ce9v@(0  
annual pensionable emolument 可供计算退休金的年薪 XEZ 6%Q_  
annual report 年报 e?G*q)l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }
}qR~.[  
annual return 周年报表；周年申报表；每年报税表格 ?<w +{  
Annual Return Rules 《周年报表规则》 >?e*;f$VdJ  
annual review of consumer prices 每年消费物价回顾 yh5KN_W  
annual roll-forward basis 逐年延展方式 ^d"tymDd  
annual salary 年薪 CRWO R pP  
annual statement 年度报表；年度决算表 O)5-6lm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &V( LeSI  
annuitant 年金受益人 T6H"ER$  
annuity 年金 qRB7I:m-Wi  
annuity contract 年金合约 2$NP46z}  
annuity on human life 人寿年金 j)F~C8*  
antecedent debt 先前的债项 bi^LpyEn  
ante-dated cheque 倒填日期支票 TF^]^XS'  
anticipated expenditure 预期开支 kXX RMR  
anticipated net profit 预期纯利 % wRJ"T`Tt  
anticipated revenue 预期收入 ]Ly)%a32  
anti-inflation measure 反通货膨胀措施 xs &vgel>  
anti-inflationary stance 反通货膨胀立场 ,iPkx(  
apparent deficit 表面赤字 Iz{AA-  
apparent financial solvency 表面偿债能力 8}\"LXRbo  
apparent partner 表面合伙人 Fr%KO)s2  
application for personal assessment 个人入息课税申请书 $]81s`  
application of fund 资金应用 GW $iK@  
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 !9)*.9[8  
appointed actuary 委任精算师 5o~Z>  
appointed auditor 委任核数师；委任审计师 f\(Kou$  
appointed trustee 委任的受托人 71/6=aq>n  
appointer 委任人 "Ln\ZYB]  
apportioned pro rata 按比例分摊 ;pB?8Z  
apportionment 分配；分摊 0Xo zYyq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3\@6i'  
apportionment formula 分摊方程式 Ar'5kPzY>  
apportionment of estate duty 遗产税的分摊 nj9hRiLn  
appraisal 估价；评估 *gT TI;:  
appreciable growth 可观增长 F37,u|  
appreciable impact 显着影响 U3U eTa_  
appreciable increase 可观增长 V u!,tpa.  
appreciation 增值；升值 2=3
iA09px  
appreciation against other currencies 相对其他货币升值 jY?%LY@5I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ta[}k/zW  
appreciation tax 增值税 H{GbOI.  
appropriation 拨款；拨用；拨付 \|&5eeE@  
appropriation account 拨款帐目 Q'=!1^&  
Appropriation Bill 拨款法案 =C:0='a  
appropriation-in-aid system 补助拨款办法 fg1 zT~  
approved assets 核准资产 oL6_Ya  
approved basket stock 认可一篮子证券 xjX5PQu  
approved budget 核准预算 7I.[1V`  
approved charitable donation 认可慈善捐款 L"b5P2{c  
approved charitable institution 认可慈善机构 "iydXV=Q  
approved currency 核准货币；认可货币 G/`_$ c  
approved estimates 核准预算 z`_N|iEd  
approved estimates of expenditure 核准开支预算 ]JM9 ^F  
approved overseas insurer 核准海外保险人 _88~uYG  
approved overseas trust company 核准海外信托公司 l;;:3:  
approved pooled investment fund 核准汇集投资基金 0s4j>  
approved provident fund scheme 认可公积金计划 kdo)y(fn@  
approved provision 核准拨款 #e0+;kBh  
approved redeemable share 核准可赎回股份 g+CHF?O  
approved regional stock 认可地区性证券 {l1;&y?  
approved retirement scheme 认可退休金计划 (nzzX?`nY  
approved subordinated loan 核准附属贷款 O,;SA  
arbitrage 套戥；套汇；套利 R`<E3J\*  
arbitrageur 套戥者；套汇者 #\M<6n{  
arbitrary amount 临时款项 m8f_w  
arrangement 措施；安排；协定  6$Dbeb  
arrears 欠款 RcE%?2lD  
arrears of pay 欠付薪酬 & 3a+6!L[  
arrears of revenue 逾期未收税款；逾期未收的帐项 1GNAx\(  
articles of association 组织章程；组织细则；组织章程细则 w7W-=\Hvh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9!OpW:bR|  
ascertainment of profit 确定利润 /[-hJ=<Yb  
"Asia Clear" “亚洲结算系统”