[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 > %cWTC  
allotment notice 股份配售通知；配股通知 qT>& v _<  
allotment of shares 股份分配 rPGE-d3  
allowable 可获宽免；免税的 y:[VRLo  
allowable business loss 可扣除的营业亏损 +i_f.Ipp  
allowable expenses 可扣税的支出 bZ22O"F  
allowance 免税额；津贴；备抵；准备金 gJFpEA {  
allowance for debts 债项的免税额 -^xKG'uth  
allowance for depreciation by wear and tear 耗损折旧免税额 [U7,\o4w  
allowance for funeral expenses 殡殓费的免税额 6k=Wt7C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FZ.z'3I  
allowance for repairs and outgoings 修葺及支出方面的免税额 J'^$|/Q  
allowance to debtor 给债务人的津贴 Y./}z CT  
alteration of capital 资本更改 rRG\:<a  
alternate trustee 候补受托人 FQ~ead36C  
amalgamation 合并 TYS\:ZdXF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *Qwhi&k  
ambit of charges 征税范围；收费范围 }}bi#G:R+  
amended valuation 经修订的估值 ~Ow23N  
American Commodities Exchange 美国商品交易所 U W)&Eky  
American Express Bank Limited 美国运通银行 b%jG?HSu  
American Stock Exchange 美国证券交易所 +xdFkc  
amortization 摊销 Cv(N5mA2  
amount due from banks 存放银行同业的款项 jc~*#\N  
amount due from banks abroad 存放海外银行同业的款项 GKx,6E#JM  
amount due from holding companies 控股公司欠款 [W\atmd"  
amount due from local banks 存放本港银行同业的款项 "KE38`NL  
amount due to banks 银行同业的存款 {2*l :'  
amount due to banks abroad 海外银行同业的存款 pW^ ?g|_}  
amount due to holding companies 控股公司存款 M j%|'dZz  
amount due to local banks 本港银行同业的存款 :!YJ3:\  
amount due to outport banks 外埠银行同业的存款 T2_#[bk*d  
amount for note issue 发行纸币的款额 Q;,3W+(  
amount of bond 担保契据的款额 P<JkRX  
amount of consideration 代价款额 ="[](X^ l  
amount of contribution 供款数额 `1}?{ud  
amount of indebtedness 负债款额 7{6.   
amount of principal of the loan 贷款本金额 S9#N%{8P  
amount of rates chargeable 应征差饷数额 Bsk2&17z  
amount of share capital 股本额 ;Owu:}  
amount of sums assured 承保款额 IoHkcP[H  
amount of variation 变动幅度 QpTNU .v5f  
amount of vote 拨款数额 Fl3r!a!P,  
amount payable 应付款额 +rpd0s
49  
amount receivable 应收款额 Mciq9{8&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XoiYtx53  
analysis 分析 XaS_3d  
ancillary risk 附属风险 eh/OCzWH  
annual account 周年帐目；周年帐目报表；年度决算；年结 \bQ
!>l\  
annual accounting date 年结日期 G$`4.,g  
annual allowance 每年免税额；年积金；年度津贴；年津 Qbpl$L  
annual balance 年度余额 j!o3g;j  
annual disposable income 每年可动用收入 v.v%k2;  
annual estimates 周年预算 u0KZrz  
annual fee 年费 lR2;g:&H  
annual general meeting 周年大会 s@[t5R  
annual growth rate 年增率；每年增长率 TY[d%rMm  
annual long-term supplement 长期个案每年补助金 l@J|p#0q  
annual pensionable emolument 可供计算退休金的年薪 Vg~ kpgB
 
annual report 年报 Zt0%E<C{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "t&k{\$\  
annual return 周年报表；周年申报表；每年报税表格 WB[G!'  
Annual Return Rules 《周年报表规则》 D2cIVx3:(  
annual review of consumer prices 每年消费物价回顾 (Tb0PzA  
annual roll-forward basis 逐年延展方式 zd 4y5/aoS  
annual salary 年薪 w>BFgb?  
annual statement 年度报表；年度决算表 LA%al @  
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 +ENW=N  
annuitant 年金受益人 VgTI2  
annuity 年金 'J0s%m|j  
annuity contract 年金合约 XJ/kB8  
annuity on human life 人寿年金 m_I$"ge  
antecedent debt 先前的债项 {^MAdC_  
ante-dated cheque 倒填日期支票 !Lug5U}  
anticipated expenditure 预期开支 yzR=:0J  
anticipated net profit 预期纯利 oYErG],  
anticipated revenue 预期收入 Vzm+Ew _  
anti-inflation measure 反通货膨胀措施 Wc>)/y5$  
anti-inflationary stance 反通货膨胀立场 >Io7h#[u  
apparent deficit 表面赤字 b<78K5'  
apparent financial solvency 表面偿债能力 <FT\
u{9$  
apparent partner 表面合伙人 B^Mtj5Oc  
application for personal assessment 个人入息课税申请书 +p6\R;_E  
application of fund 资金应用 .(]1PKW  
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 q$'&RG  
appointed actuary 委任精算师 [E1|jcmQ  
appointed auditor 委任核数师；委任审计师 L;7mt 4H  
appointed trustee 委任的受托人 BQ0P V  
appointer 委任人 cNc_ n<M  
apportioned pro rata 按比例分摊 G6VHl:e7z  
apportionment 分配；分摊 w=o m7%J@l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A"VXs1>_^  
apportionment formula 分摊方程式 tvxcd*{  
apportionment of estate duty 遗产税的分摊 JlGD.!`  
appraisal 估价；评估 ;-^9j)31+F  
appreciable growth 可观增长 svjFy/T(lL  
appreciable impact 显着影响 lS
-i9U/,>  
appreciable increase 可观增长 K -1~K  
appreciation 增值；升值 yP]W\W'  
appreciation against other currencies 相对其他货币升值 ^WPV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m
e^Gk/`Em  
appreciation tax 增值税 %,D%Q~  
appropriation 拨款；拨用；拨付 m48Y1'4  
appropriation account 拨款帐目 =PM
#eu  
Appropriation Bill 拨款法案 *sVxjZvV  
appropriation-in-aid system 补助拨款办法 F|{?GV%hF  
approved assets 核准资产 )p9n|C  
approved basket stock 认可一篮子证券 XPTB,1g+f  
approved budget 核准预算 JjML!;  
approved charitable donation 认可慈善捐款 # |[@Due  
approved charitable institution 认可慈善机构 &b
u`\|V  
approved currency 核准货币；认可货币 'q S!n  
approved estimates 核准预算 *3($s_r>  
approved estimates of expenditure 核准开支预算 j=>Gfo  
approved overseas insurer 核准海外保险人 :]hfmWC   
approved overseas trust company 核准海外信托公司 u5M{s;{11r  
approved pooled investment fund 核准汇集投资基金 J"|$V#  
approved provident fund scheme 认可公积金计划 Y2&6x Th  
approved provision 核准拨款 R)Fl@ Tn  
approved redeemable share 核准可赎回股份 RE$-{i  
approved regional stock 认可地区性证券 E|3aiC,5  
approved retirement scheme 认可退休金计划 !Sh5o'D28  
approved subordinated loan 核准附属贷款 Te#[+B?  
arbitrage 套戥；套汇；套利 kO4~N-&  
arbitrageur 套戥者；套汇者 qrh7\`,.m/  
arbitrary amount 临时款项 sH: &OaA  
arrangement 措施；安排；协定 L-dKZ8Q  
arrears 欠款 '#6DI"vJ  
arrears of pay 欠付薪酬 )\G#[Pc7  
arrears of revenue 逾期未收税款；逾期未收的帐项 !W^II>Y  
articles of association 组织章程；组织细则；组织章程细则 $dw;Kj'\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }C#d;JC  
ascertainment of profit 确定利润 _nq n|  
"Asia Clear" “亚洲结算系统”