[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 cAL&>T  
allotment notice 股份配售通知；配股通知 w S;(u[W  
allotment of shares 股份分配 ]]]7"a  
allowable 可获宽免；免税的 &B3kzs  
allowable business loss 可扣除的营业亏损 kTnvD|3_!P  
allowable expenses 可扣税的支出 ~svu0[Vx  
allowance 免税额；津贴；备抵；准备金 yRy9*r=  
allowance for debts 债项的免税额 Gis'IX(  
allowance for depreciation by wear and tear 耗损折旧免税额 $4L=Dg  
allowance for funeral expenses 殡殓费的免税额 S-L6KA{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K@d`jb4T  
allowance for repairs and outgoings 修葺及支出方面的免税额 )pzXC  
allowance to debtor 给债务人的津贴 BkC(9[Ei  
alteration of capital 资本更改 UM#]olh  
alternate trustee 候补受托人 D QZS%)  
amalgamation 合并 !Q?4sAB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )ejvT-  
ambit of charges 征税范围；收费范围 0~-+5V  
amended valuation 经修订的估值 gG$o8c-  
American Commodities Exchange 美国商品交易所 1.>`h:  
American Express Bank Limited 美国运通银行 :q= XE$%H  
American Stock Exchange 美国证券交易所 FTB"C[>  
amortization 摊销 GnLh qm"\  
amount due from banks 存放银行同业的款项 %k2zsM  
amount due from banks abroad 存放海外银行同业的款项 iffU}ce  
amount due from holding companies 控股公司欠款 -Pvt+I>  
amount due from local banks 存放本港银行同业的款项 Q647a}  
amount due to banks 银行同业的存款 2R_k$kHl  
amount due to banks abroad 海外银行同业的存款 G{s ,Y^  
amount due to holding companies 控股公司存款 w%$n)7 <*  
amount due to local banks 本港银行同业的存款 >U}~Hv]  
amount due to outport banks 外埠银行同业的存款 IAtZ-cM<  
amount for note issue 发行纸币的款额 t?{B*  
amount of bond 担保契据的款额 X)|%[aX}q  
amount of consideration 代价款额 BpKP]V  
amount of contribution 供款数额 EZ=M^0=Hpf  
amount of indebtedness 负债款额 w"Z>F]YZ  
amount of principal of the loan 贷款本金额 7eq;dNB@gq  
amount of rates chargeable 应征差饷数额 TLkkB09fvk  
amount of share capital 股本额 .Kv@p jOr  
amount of sums assured 承保款额 ]-q:Z4rb  
amount of variation 变动幅度 >LNl8X:Cz*  
amount of vote 拨款数额 T<ua0;7  
amount payable 应付款额  ,cB`j7p(  
amount receivable 应收款额 ES+&e/G"ds  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Cz(PjS  
analysis 分析 Ex Qld  
ancillary risk 附属风险 H11Wb(6Wu  
annual account 周年帐目；周年帐目报表；年度决算；年结 LRmO6>y  
annual accounting date 年结日期 jG/kT5S  
annual allowance 每年免税额；年积金；年度津贴；年津 g>Z1ZK0;M  
annual balance 年度余额 wgufk{:  
annual disposable income 每年可动用收入 S
Y{J  
annual estimates 周年预算 fHgfI@{=j  
annual fee 年费 WH/a#F  
annual general meeting 周年大会
Comuc  
annual growth rate 年增率；每年增长率 {7;TQ?/  
annual long-term supplement 长期个案每年补助金 xq]&XlA:ug  
annual pensionable emolument 可供计算退休金的年薪 0r@rXwz  
annual report 年报 l%)XPb2$J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {wm  `  
annual return 周年报表；周年申报表；每年报税表格 m760K*:i\  
Annual Return Rules 《周年报表规则》 i0R=P[  
annual review of consumer prices 每年消费物价回顾 m1cyCD  
annual roll-forward basis 逐年延展方式 ~7k b4[  
annual salary 年薪 B[*i}k%i  
annual statement 年度报表；年度决算表 ^.4<#Qs  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <&NR3^Eq  
annuitant 年金受益人 65}:2l2<  
annuity 年金 ^hgpeu  
annuity contract 年金合约 ="4jk=on  
annuity on human life 人寿年金 }Jc^p  
antecedent debt 先前的债项 6yR7RF}  
ante-dated cheque 倒填日期支票
OO@$jXZB  
anticipated expenditure 预期开支 d,>l;
l  
anticipated net profit 预期纯利 x_Z~k  
anticipated revenue 预期收入 @3G3l|~>  
anti-inflation measure 反通货膨胀措施 m:H )b{  
anti-inflationary stance 反通货膨胀立场 }`eeItI+  
apparent deficit 表面赤字 ~jPe9  
apparent financial solvency 表面偿债能力 63~i6  
apparent partner 表面合伙人 )HmpVH  
application for personal assessment 个人入息课税申请书
-8TLnl~[  
application of fund 资金应用 )oNomsn  
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 |ST&,a$(  
appointed actuary 委任精算师 ]l\J"*"aB  
appointed auditor 委任核数师；委任审计师 fL@[B{XMM  
appointed trustee 委任的受托人 lyT~>.?{  
appointer 委任人 aJfW75C  
apportioned pro rata 按比例分摊 rUuM__;d  
apportionment 分配；分摊 ;<*VwXJR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U@*z#T#"m  
apportionment formula 分摊方程式 d9^h YS{  
apportionment of estate duty 遗产税的分摊 jjwY{jV  
appraisal 估价；评估 QTDI^ZeuF  
appreciable growth 可观增长 *L!R4;u bE  
appreciable impact 显着影响 t &ucq Y  
appreciable increase 可观增长 aR3W9  
appreciation 增值；升值 D]0#A|nF  
appreciation against other currencies 相对其他货币升值 's9)\LS>p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QM$?}>:  
appreciation tax 增值税 4iw+3 Q|  
appropriation 拨款；拨用；拨付 #A|MNJ%m  
appropriation account 拨款帐目 %@IR7v~  
Appropriation Bill 拨款法案 +yYz;, \  
appropriation-in-aid system 补助拨款办法 lKa}Bcd  
approved assets 核准资产 #\"5:.H Oz  
approved basket stock 认可一篮子证券 {:"bX~<^  
approved budget 核准预算 %8v?dB;>x`  
approved charitable donation 认可慈善捐款 YS/DIH{9e  
approved charitable institution 认可慈善机构 2#rF/!`^  
approved currency 核准货币；认可货币 J4JKAv~3  
approved estimates 核准预算 Aw5yvQ>]e  
approved estimates of expenditure 核准开支预算 |+[bKqI5  
approved overseas insurer 核准海外保险人 y)=
Xo7j  
approved overseas trust company 核准海外信托公司 [# .QDe  
approved pooled investment fund 核准汇集投资基金 0>AA-~=-  
approved provident fund scheme 认可公积金计划 ;Z8
K3p  
approved provision 核准拨款 !]"T`^5,Y  
approved redeemable share 核准可赎回股份 ;MO %))  
approved regional stock 认可地区性证券 wWH5T}\  
approved retirement scheme 认可退休金计划 Xl}>mbB  
approved subordinated loan 核准附属贷款 8J@REP4  
arbitrage 套戥；套汇；套利 vb$k/8JK  
arbitrageur 套戥者；套汇者 Xf.SJ8G  
arbitrary amount 临时款项
Z*oGVr g  
arrangement 措施；安排；协定 oEfKL
`]B
 
arrears 欠款 6.k2,C4dT<  
arrears of pay 欠付薪酬 x&7!m  
arrears of revenue 逾期未收税款；逾期未收的帐项 Iz  ,C!c  
articles of association 组织章程；组织细则；组织章程细则 (llg!1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J0{0B=d;  
ascertainment of profit 确定利润 n0cqM}P@;!  
"Asia Clear" “亚洲结算系统”