[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 #1C~i}J1  
allotment notice 股份配售通知；配股通知 <15PO B  
allotment of shares 股份分配 F}lgy;=h  
allowable 可获宽免；免税的 ]U,K]y[Bj  
allowable business loss 可扣除的营业亏损 /<s$Am  
allowable expenses 可扣税的支出 @}e'(ju%R  
allowance 免税额；津贴；备抵；准备金 .u_k?.8|  
allowance for debts 债项的免税额 K~#wvUb  
allowance for depreciation by wear and tear 耗损折旧免税额 joN}N}U  
allowance for funeral expenses 殡殓费的免税额 VnJ-nfA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &z\]A,=Tc  
allowance for repairs and outgoings 修葺及支出方面的免税额 -*K!JC-  
allowance to debtor 给债务人的津贴 y ;4h'y>#  
alteration of capital 资本更改 iZy
`5  
alternate trustee 候补受托人 f~.w
2Cna  
amalgamation 合并 .2b) rKo~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v^lR]9;  
ambit of charges 征税范围；收费范围 <}E^r_NvD  
amended valuation 经修订的估值 |@-%x.y  
American Commodities Exchange 美国商品交易所 Y,bw:v X  
American Express Bank Limited 美国运通银行 }bv0~}G4  
American Stock Exchange 美国证券交易所 /Jc?;@{  
amortization 摊销 J\%<.S>  
amount due from banks 存放银行同业的款项
x,Cc$C~YP  
amount due from banks abroad 存放海外银行同业的款项 xmDX1sL**  
amount due from holding companies 控股公司欠款 G=8w9-Ww  
amount due from local banks 存放本港银行同业的款项 r]{fjw(~  
amount due to banks 银行同业的存款 #&1Y!kbdd  
amount due to banks abroad 海外银行同业的存款 !_`T8pJ`  
amount due to holding companies 控股公司存款 fx
DY:l  
amount due to local banks 本港银行同业的存款 t#y  
amount due to outport banks 外埠银行同业的存款 afEp4(X~  
amount for note issue 发行纸币的款额 kCR)k=*  
amount of bond 担保契据的款额 6Upg\(  
amount of consideration 代价款额 |7Q8WjCQ{m  
amount of contribution 供款数额 0NSn5Hq  
amount of indebtedness 负债款额 oPNYCE  
amount of principal of the loan 贷款本金额 WRAW%?$  
amount of rates chargeable 应征差饷数额 7F-b/AdVq  
amount of share capital 股本额 (oxe\Qk  
amount of sums assured 承保款额 \QUvImT  
amount of variation 变动幅度 ED/-,>[f  
amount of vote 拨款数额 LoG@(g&)  
amount payable 应付款额 r1FE$R~C=  
amount receivable 应收款额 ;f-|rC_"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )).;p_nLZ  
analysis 分析 O#7ldF(  
ancillary risk 附属风险 +k"dN^K]D  
annual account 周年帐目；周年帐目报表；年度决算；年结 4(4JQ(5  
annual accounting date 年结日期 81_3{OrE<  
annual allowance 每年免税额；年积金；年度津贴；年津 bq4H4?j  
annual balance 年度余额 b,a\`%m}  
annual disposable income 每年可动用收入 lkg-l<c\J  
annual estimates 周年预算 &Jj> jCg  
annual fee 年费 U!a"r8u|8q  
annual general meeting 周年大会 %:o@IRTRU  
annual growth rate 年增率；每年增长率 Z"?AaD[  
annual long-term supplement 长期个案每年补助金 t%z7#}9$  
annual pensionable emolument 可供计算退休金的年薪 =DxJt7J1  
annual report 年报 =] 5;=>(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l1cBY{3QD  
annual return 周年报表；周年申报表；每年报税表格 Wsz='@XvB  
Annual Return Rules 《周年报表规则》 cM4?Ggn  
annual review of consumer prices 每年消费物价回顾 ?<frU ,{  
annual roll-forward basis 逐年延展方式  ioi  
annual salary 年薪 }WGi9\9T&  
annual statement 年度报表；年度决算表 ~+7yi4(i  
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 gSj-~kP  
annuitant 年金受益人 YY!(/<VI  
annuity 年金 ,:\2Lf  
annuity contract 年金合约 &up/`8  
annuity on human life 人寿年金 0D#!!r ;  
antecedent debt 先前的债项 r-YQsu&  
ante-dated cheque 倒填日期支票 *gz{:}NX  
anticipated expenditure 预期开支 e+R.0E  
anticipated net profit 预期纯利 5,AQ~_,'\  
anticipated revenue 预期收入 H5RHA^p|  
anti-inflation measure 反通货膨胀措施 N2&aU?`e  
anti-inflationary stance 反通货膨胀立场 3}:pD]`h  
apparent deficit 表面赤字 om_&|9B)  
apparent financial solvency 表面偿债能力 8)POEY4  
apparent partner 表面合伙人 /1li^</|p`  
application for personal assessment 个人入息课税申请书 el|t6ZT*  
application of fund 资金应用 j|G-9E  
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 P)ZSxU  
appointed actuary 委任精算师 KR^peWR  
appointed auditor 委任核数师；委任审计师 vWkKNB  
appointed trustee 委任的受托人 Y(SI`Xo[  
appointer 委任人 @I"Aet'XV  
apportioned pro rata 按比例分摊 ')1sw%[2  
apportionment 分配；分摊 }BogE$tc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "}HQ)54&  
apportionment formula 分摊方程式 2FVKgyV  
apportionment of estate duty 遗产税的分摊 _TPo=}Z  
appraisal 估价；评估 Jj6kZK  
appreciable growth 可观增长 ?ha}&##  
appreciable impact 显着影响 'c$9[|x  
appreciable increase 可观增长 ONjc},_  
appreciation 增值；升值 *Ra")(RnDK  
appreciation against other currencies 相对其他货币升值 ;5|EpoM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R-Fi`#PG2  
appreciation tax 增值税 oM7^h3R  
appropriation 拨款；拨用；拨付 G>RYQ{O  
appropriation account 拨款帐目 pWx3l5)R  
Appropriation Bill 拨款法案 fBLd5  
appropriation-in-aid system 补助拨款办法 b/K&8C,c  
approved assets 核准资产 \~)573'  
approved basket stock 认可一篮子证券 &vF"I'V  
approved budget 核准预算 BkZ%0rw%  
approved charitable donation 认可慈善捐款 `
p?E{k.N  
approved charitable institution 认可慈善机构 #wjBMR%  
approved currency 核准货币；认可货币 a;S^<8  
approved estimates 核准预算 sMS`-,37u  
approved estimates of expenditure 核准开支预算 -mkync3  
approved overseas insurer 核准海外保险人 {f&ga  
approved overseas trust company 核准海外信托公司 V[xy9L[#  
approved pooled investment fund 核准汇集投资基金 ?0(B;[xEJ  
approved provident fund scheme 认可公积金计划 .E}});l  
approved provision 核准拨款 OXacI~C  
approved redeemable share 核准可赎回股份 5?fk;Q9+\  
approved regional stock 认可地区性证券 @iP6N  
approved retirement scheme 认可退休金计划 h@DJ/&;u@  
approved subordinated loan 核准附属贷款 "|G,P-5G"  
arbitrage 套戥；套汇；套利 XGoy#h  
arbitrageur 套戥者；套汇者 {;}8Z$  
arbitrary amount 临时款项 *=7[Ip<X  
arrangement 措施；安排；协定 ^`!Daqk  
arrears 欠款 ".0W8=  
arrears of pay 欠付薪酬 h^0mjdSp,  
arrears of revenue 逾期未收税款；逾期未收的帐项 +i>q;=~  
articles of association 组织章程；组织细则；组织章程细则 Ji!-G4.n"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c~'kW`sNV  
ascertainment of profit 确定利润 0@Ijk(|  
"Asia Clear" “亚洲结算系统”