[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 MgnM,95  
allotment notice 股份配售通知；配股通知 '2J0>Bla  
allotment of shares 股份分配 C`oa3B,z  
allowable 可获宽免；免税的 rgIrr5  
allowable business loss 可扣除的营业亏损 ,Y_{L|:w  
allowable expenses 可扣税的支出 u]C`6)>  
allowance 免税额；津贴；备抵；准备金 (%ew604X  
allowance for debts 债项的免税额 7k{2Upg;  
allowance for depreciation by wear and tear 耗损折旧免税额 wbbqt0un  
allowance for funeral expenses 殡殓费的免税额 {hSGv
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '6Qy/R  
allowance for repairs and outgoings 修葺及支出方面的免税额 qOCJTOg7  
allowance to debtor 给债务人的津贴 |YJCWFbs8  
alteration of capital 资本更改 NQTnhiM7$  
alternate trustee 候补受托人 E ?2O(   
amalgamation 合并 #$S}3 o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3K/Df#  
ambit of charges 征税范围；收费范围 : 2V^K&2L  
amended valuation 经修订的估值 g]mtFrP  
American Commodities Exchange 美国商品交易所 {B$2"q/~  
American Express Bank Limited 美国运通银行 #~:P}<h  
American Stock Exchange 美国证券交易所 wyc D>hc  
amortization 摊销 ]*"s\ix  
amount due from banks 存放银行同业的款项 k@!r#`j3  
amount due from banks abroad 存放海外银行同业的款项 z,;;=V6 j  
amount due from holding companies 控股公司欠款 3{raKM6F  
amount due from local banks 存放本港银行同业的款项 wWW~_zP0  
amount due to banks 银行同业的存款 R5Yl1   
amount due to banks abroad 海外银行同业的存款 l
1_X(Z._V  
amount due to holding companies 控股公司存款 .;/L2Jv  
amount due to local banks 本港银行同业的存款 /  Y
iQ\  
amount due to outport banks 外埠银行同业的存款 9pWy"h$H  
amount for note issue 发行纸币的款额 Zp`T  
amount of bond 担保契据的款额 <~Qi67I  
amount of consideration 代价款额 ";3*?/uM  
amount of contribution 供款数额 Q}%tt=KD  
amount of indebtedness 负债款额 ?dy~mob  
amount of principal of the loan 贷款本金额 jjOgG-Q  
amount of rates chargeable 应征差饷数额 ~9pM%N V  
amount of share capital 股本额 =y ]Jl,_.  
amount of sums assured 承保款额 O>r-]0DI[  
amount of variation 变动幅度 f*((;*n;  
amount of vote 拨款数额 Id8wS!W`7  
amount payable 应付款额 ,+/zH'U}  
amount receivable 应收款额 GrEs1M1]*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dZ2%S''\  
analysis 分析 D=?{8'R'  
ancillary risk 附属风险 Eyh|a.)-  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~GB=Nz  
annual accounting date 年结日期 %n$^-Vc&  
annual allowance 每年免税额；年积金；年度津贴；年津 AMlV%U#  
annual balance 年度余额 %5</d5.  
annual disposable income 每年可动用收入 ~&G4)AM  
annual estimates 周年预算 =WZ%H_oxi  
annual fee 年费 64oxjF)  
annual general meeting 周年大会 /"AvOh*  
annual growth rate 年增率；每年增长率 0A$SYF$O+[  
annual long-term supplement 长期个案每年补助金  -/{af  
annual pensionable emolument 可供计算退休金的年薪 \^532FIw6  
annual report 年报 2=*=^)FNI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $%qg"  
annual return 周年报表；周年申报表；每年报税表格 V% axeqs  
Annual Return Rules 《周年报表规则》 9/TY\?U  
annual review of consumer prices 每年消费物价回顾 a%
,fXp>  
annual roll-forward basis 逐年延展方式 Z[#IfbYt  
annual salary 年薪 W?,$!]0  
annual statement 年度报表；年度决算表 66:ALFwd7  
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 iLq#\8t^  
annuitant 年金受益人 )q^ Bj$  
annuity 年金 `7Ug/R<  
annuity contract 年金合约 Agy <j   
annuity on human life 人寿年金 @ RR\lZ  
antecedent debt 先前的债项 D5A=,\uk  
ante-dated cheque 倒填日期支票 [B/0-(?
 
anticipated expenditure 预期开支 us{nyil1  
anticipated net profit 预期纯利 iyM^[/-R6  
anticipated revenue 预期收入 ,+L KJl  
anti-inflation measure 反通货膨胀措施 SE`l(-tL  
anti-inflationary stance 反通货膨胀立场 X-Ycz 5?  
apparent deficit 表面赤字 E&2tBrAq  
apparent financial solvency 表面偿债能力 ?b$3ob"  
apparent partner 表面合伙人 :EHQ .^  
application for personal assessment 个人入息课税申请书 %xg"Q
|  
application of fund 资金应用 cdp0!W4Gi  
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 !oMt_k X  
appointed actuary 委任精算师 M []OHw  
appointed auditor 委任核数师；委任审计师 "EPD2,%S  
appointed trustee 委任的受托人 zXre~b03ZS  
appointer 委任人 vA?_-.J  
apportioned pro rata 按比例分摊 gg]~2f  
apportionment 分配；分摊 Eb@MfL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HHS45kg[c  
apportionment formula 分摊方程式  (K #A  
apportionment of estate duty 遗产税的分摊 ~mH+DV3  
appraisal 估价；评估 0=[0|`x  
appreciable growth 可观增长 *8\(FVyG^  
appreciable impact 显着影响 LM1b
I4  
appreciable increase 可观增长 :R+],m il  
appreciation 增值；升值 _Y-$}KwY!  
appreciation against other currencies 相对其他货币升值 c4|so=   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 njMLyT($  
appreciation tax 增值税 5u,sx664  
appropriation 拨款；拨用；拨付 7%CIt?Z%  
appropriation account 拨款帐目 0j@IxEPs  
Appropriation Bill 拨款法案 _T~H[&Hl  
appropriation-in-aid system 补助拨款办法 ?)cJZ>$!w  
approved assets 核准资产 G[6=u|(M  
approved basket stock 认可一篮子证券 79tJV  
approved budget 核准预算 <xF?~7  
approved charitable donation 认可慈善捐款 [X|OrRA  
approved charitable institution 认可慈善机构 )73DT3-0$  
approved currency 核准货币；认可货币 WEC-<fN|Y\  
approved estimates 核准预算 v*DFiCQD  
approved estimates of expenditure 核准开支预算 1URsHV!xcM  
approved overseas insurer 核准海外保险人 qJMp1DC  
approved overseas trust company 核准海外信托公司 ^<9)"9)m_  
approved pooled investment fund 核准汇集投资基金 F*<Ws;j  
approved provident fund scheme 认可公积金计划 =
eYO;l y3  
approved provision 核准拨款 P1QB`&8F  
approved redeemable share 核准可赎回股份 c~oe,9  
approved regional stock 认可地区性证券 =g2\CIlVU6  
approved retirement scheme 认可退休金计划 tJ>d4A;8 x  
approved subordinated loan 核准附属贷款 '%Dg{ zL  
arbitrage 套戥；套汇；套利 b-b;7a\N  
arbitrageur 套戥者；套汇者 V'yxqI?  
arbitrary amount 临时款项 KgU[  
arrangement 措施；安排；协定 }rxFS <j  
arrears 欠款 ?M<|r11}  
arrears of pay 欠付薪酬 j&}B<f _6J  
arrears of revenue 逾期未收税款；逾期未收的帐项 + -k`x0v  
articles of association 组织章程；组织细则；组织章程细则 2$Y3[$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^z?=?%{  
ascertainment of profit 确定利润 -9Xw]I#QR  
"Asia Clear" “亚洲结算系统”