[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 KZ/2W9r_,  
allotment notice 股份配售通知；配股通知 lR]SGd Y  
allotment of shares 股份分配 bxww1NG>|Z  
allowable 可获宽免；免税的 ).r04)/  
allowable business loss 可扣除的营业亏损 *&F~<HC2+  
allowable expenses 可扣税的支出 }M(
XHw  
allowance 免税额；津贴；备抵；准备金 SYv5{bff =  
allowance for debts 债项的免税额 !R$t>X  
allowance for depreciation by wear and tear 耗损折旧免税额 #X<s_.7DJ  
allowance for funeral expenses 殡殓费的免税额 "3a _C,\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e]l.m!,r  
allowance for repairs and outgoings 修葺及支出方面的免税额 *3y:Wv T>  
allowance to debtor 给债务人的津贴 /gLi(Uw  
alteration of capital 资本更改 p-%m/d?  
alternate trustee 候补受托人 @|7e~U  
amalgamation 合并 TUR2|J@n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7t/C:2^&  
ambit of charges 征税范围；收费范围 'A#l$pJp7  
amended valuation 经修订的估值 tp+H]H3  
American Commodities Exchange 美国商品交易所 !r_2b! dy  
American Express Bank Limited 美国运通银行 n{.SNipU  
American Stock Exchange 美国证券交易所 d?OsVT;U  
amortization 摊销 i
zP>w*/nO  
amount due from banks 存放银行同业的款项 GEfTs[  
amount due from banks abroad 存放海外银行同业的款项 r(/+- t  
amount due from holding companies 控股公司欠款 ^$F1U,oi  
amount due from local banks 存放本港银行同业的款项 *8xMe  
amount due to banks 银行同业的存款 {rZ )!  
amount due to banks abroad 海外银行同业的存款 {o.i\"x;  
amount due to holding companies 控股公司存款 *Q2}Qbu  
amount due to local banks 本港银行同业的存款 lhx]r}@'MC  
amount due to outport banks 外埠银行同业的存款 LD)P. f  
amount for note issue 发行纸币的款额 x-=qlg&EI  
amount of bond 担保契据的款额 mA'
]*)L1  
amount of consideration 代价款额 [5Pin>]z  
amount of contribution 供款数额 g%f6D%d)A  
amount of indebtedness 负债款额 nfjwWDH  
amount of principal of the loan 贷款本金额 VpmD1YSn  
amount of rates chargeable 应征差饷数额 %C(^v)"  
amount of share capital 股本额 +`~6Weay  
amount of sums assured 承保款额 %u02KmV.  
amount of variation 变动幅度 G![JRJxQ  
amount of vote 拨款数额 "\M^jO  
amount payable 应付款额 kG$U  
amount receivable 应收款额 q EV>$>}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "94qBGf  
analysis 分析 d,caOE8N  
ancillary risk 附属风险 <ULydBom  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^N:bT;;$nZ  
annual accounting date 年结日期 ]Br6!U4~  
annual allowance 每年免税额；年积金；年度津贴；年津 I Z{DR  
annual balance 年度余额 @a}jnl(2  
annual disposable income 每年可动用收入 uu+)r  
annual estimates 周年预算 ww$Ec  
annual fee 年费 :f5"w+   
annual general meeting 周年大会 M[7$cfp-Y~  
annual growth rate 年增率；每年增长率 '?MT"G  
annual long-term supplement 长期个案每年补助金 /#I~iYPe  
annual pensionable emolument 可供计算退休金的年薪 ^26}j uQ  
annual report 年报 w [7vxQ!-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "s5[w+,R  
annual return 周年报表；周年申报表；每年报税表格 ae|j#!~oi  
Annual Return Rules 《周年报表规则》 Z1ZjQt#~+  
annual review of consumer prices 每年消费物价回顾 6E@qZvQ  
annual roll-forward basis 逐年延展方式 s+OXT4>+  
annual salary 年薪 vX
/(" [  
annual statement 年度报表；年度决算表 1A.ecv'  
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)J(@>CZ[  
annuitant 年金受益人 :J6lJ8w ?  
annuity 年金 d/Y#oVI  
annuity contract 年金合约 ,@4~:OY  
annuity on human life 人寿年金 eT6T@C
](  
antecedent debt 先前的债项 yRv4,{B}X>  
ante-dated cheque 倒填日期支票 6@; P  
anticipated expenditure 预期开支 8Xjp5  
anticipated net profit 预期纯利 Yb;$z'  
anticipated revenue 预期收入 ];8S<KiS~  
anti-inflation measure 反通货膨胀措施 ;o-c.-!F  
anti-inflationary stance 反通货膨胀立场 NANgV~Y&  
apparent deficit 表面赤字 8%Hc%T[RnT  
apparent financial solvency 表面偿债能力 *$yU|,  
apparent partner 表面合伙人 KoKd.%  
application for personal assessment 个人入息课税申请书 >s|zrS)  
application of fund 资金应用 
.bvEE  
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 GjH$!P=.  
appointed actuary 委任精算师 ].r~?9'/  
appointed auditor 委任核数师；委任审计师 N(=Z4Nk5  
appointed trustee 委任的受托人 HS >B\Ip"  
appointer 委任人  J_rb3  
apportioned pro rata 按比例分摊 |Pj]sh[^Y  
apportionment 分配；分摊 S5>?jn1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -h8@B+  
apportionment formula 分摊方程式 {~cM 6W]f  
apportionment of estate duty 遗产税的分摊 "';K$&,[  
appraisal 估价；评估 !}PZCbDhL  
appreciable growth 可观增长 Z(:q.{"r  
appreciable impact 显着影响 tqXr6+!Q  
appreciable increase 可观增长 hxe X6  
appreciation 增值；升值 ;Qq<5I"y  
appreciation against other currencies 相对其他货币升值 h1REL^!c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,zVS}!jRhy  
appreciation tax 增值税 S";c7s  
appropriation 拨款；拨用；拨付 {DWL 5V#M  
appropriation account 拨款帐目 `b?o%5V2x  
Appropriation Bill 拨款法案 &Xh_`*]ox  
appropriation-in-aid system 补助拨款办法 S-%itrB*  
approved assets 核准资产 &\ $~  
approved basket stock 认可一篮子证券 My<.^~  
approved budget 核准预算 PQJw"[N/YM  
approved charitable donation 认可慈善捐款 ~KP@wD~  
approved charitable institution 认可慈善机构 q@[UeXu?pZ  
approved currency 核准货币；认可货币 z,xGjSP  
approved estimates 核准预算 :`>bh  
approved estimates of expenditure 核准开支预算 =k^ d5  
approved overseas insurer 核准海外保险人 ;fe~PPT  
approved overseas trust company 核准海外信托公司 mr2fNA>kR  
approved pooled investment fund 核准汇集投资基金 i#bc jH  
approved provident fund scheme 认可公积金计划 n4InZ!)
 
approved provision 核准拨款 *w$3/  
approved redeemable share 核准可赎回股份 [PX%p;"D  
approved regional stock 认可地区性证券 F_-}GN%  
approved retirement scheme 认可退休金计划 g$h`.Fk,  
approved subordinated loan 核准附属贷款 >0E3Em<(}l  
arbitrage 套戥；套汇；套利
8@,8j!$8G  
arbitrageur 套戥者；套汇者 AjD?_DPc  
arbitrary amount 临时款项 *b8AN3!  
arrangement 措施；安排；协定 PvB{@82  
arrears 欠款 Dgc}
T8R  
arrears of pay 欠付薪酬  !U=o<)I  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z;~7L*|  
articles of association 组织章程；组织细则；组织章程细则 !xvAy3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 08G${@D+X0  
ascertainment of profit 确定利润 Te2C<c  
"Asia Clear" “亚洲结算系统”