[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 MFO1v%m  
allotment notice 股份配售通知；配股通知 &xMQ  
allotment of shares 股份分配 K:8. Dvn  
allowable 可获宽免；免税的 vC ISd   
allowable business loss 可扣除的营业亏损 rEG!A87Zz  
allowable expenses 可扣税的支出 5R/k8UZ  
allowance 免税额；津贴；备抵；准备金 |t&gyj  
allowance for debts 债项的免税额 _/)HAw?k  
allowance for depreciation by wear and tear 耗损折旧免税额 j`ybzG^  
allowance for funeral expenses 殡殓费的免税额 |!.V
pN&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \R (Yf!>  
allowance for repairs and outgoings 修葺及支出方面的免税额 Nkg^;-CV0  
allowance to debtor 给债务人的津贴 TC^fyxq  
alteration of capital 资本更改 i $;y  
alternate trustee 候补受托人 +a}>cAj*  
amalgamation 合并 Sx}61
?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2;&!]2vo$  
ambit of charges 征税范围；收费范围 &)#bdt[  
amended valuation 经修订的估值 =Z}=nS?4  
American Commodities Exchange 美国商品交易所 $J)2E g  
American Express Bank Limited 美国运通银行 >\5IB5'j  
American Stock Exchange 美国证券交易所 mZ}C)&,m2  
amortization 摊销 Q<d|OX  
amount due from banks 存放银行同业的款项 >XK |jPK  
amount due from banks abroad 存放海外银行同业的款项 ( t59SY  
amount due from holding companies 控股公司欠款 Q9NKQuSu  
amount due from local banks 存放本港银行同业的款项 TwL
Q;Q  
amount due to banks 银行同业的存款 9Jj:d)E>o  
amount due to banks abroad 海外银行同业的存款 ])iw|`@dJ  
amount due to holding companies 控股公司存款 ;;lOu~-*$p  
amount due to local banks 本港银行同业的存款 ;J&9l >  
amount due to outport banks 外埠银行同业的存款 El4SL'E@  
amount for note issue 发行纸币的款额 ?-D'xqc  
amount of bond 担保契据的款额 %r >Y)@$Vt  
amount of consideration 代价款额 56T{JTo  
amount of contribution 供款数额 *ci%c^}V  
amount of indebtedness 负债款额 wA?q/cw C  
amount of principal of the loan 贷款本金额 kli)
6R<  
amount of rates chargeable 应征差饷数额 9 `z^'k&  
amount of share capital 股本额 dPCn6  
amount of sums assured 承保款额 _1kcz]]F  
amount of variation 变动幅度 W:* {7qJ  
amount of vote 拨款数额  ua]?D2  
amount payable 应付款额 HA0Rv#p  
amount receivable 应收款额 ~#y(]Xec2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  -  j_  
analysis 分析 6P U]I+  
ancillary risk 附属风险 0>)F+QC  
annual account 周年帐目；周年帐目报表；年度决算；年结 't<hhjPqY  
annual accounting date 年结日期 drK &  
annual allowance 每年免税额；年积金；年度津贴；年津 d+Au`'{>  
annual balance 年度余额 \:|"qk  
annual disposable income 每年可动用收入 ]B>g~t5J  
annual estimates 周年预算 wwVg'V;  
annual fee 年费 ;
/=6~%  
annual general meeting 周年大会 ^U[yk'!Y  
annual growth rate 年增率；每年增长率 !@wG22iC4d  
annual long-term supplement 长期个案每年补助金 VSW"/{Lp  
annual pensionable emolument 可供计算退休金的年薪
j=5hW.fI  
annual report 年报 aYd`E4S+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a<d$P*I(cH  
annual return 周年报表；周年申报表；每年报税表格 qF57T>v|  
Annual Return Rules 《周年报表规则》 atmTI`i  
annual review of consumer prices 每年消费物价回顾 V/W{d[86G  
annual roll-forward basis 逐年延展方式 _5&LV2  
annual salary 年薪 j#[%-nOT  
annual statement 年度报表；年度决算表 D;QV`Z%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 ]?A-D,!(  
annuitant 年金受益人 hR(p
{$-T  
annuity 年金 \>nY%*
 
annuity contract 年金合约 1J @43>u{  
annuity on human life 人寿年金 TU}./b@F  
antecedent debt 先前的债项 mj_V6`m4  
ante-dated cheque 倒填日期支票 U9]&~jR  
anticipated expenditure 预期开支 lJ/{.uK  
anticipated net profit 预期纯利 `;H3['~$  
anticipated revenue 预期收入 @1^:V-=  
anti-inflation measure 反通货膨胀措施 %y_AT2A  
anti-inflationary stance 反通货膨胀立场  3JcI}w  
apparent deficit 表面赤字
%^ g(2^  
apparent financial solvency 表面偿债能力 =]<JkWSk  
apparent partner 表面合伙人 T$r?LIa ,Q  
application for personal assessment 个人入息课税申请书 G;Thz  
application of fund 资金应用 IM9P5?kJ ?  
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 Ye"#tCOEG  
appointed actuary 委任精算师 7R5!(g  
appointed auditor 委任核数师；委任审计师 1H]E:Bq  
appointed trustee 委任的受托人 XX|wle1Kg  
appointer 委任人 ruTj#tWSo  
apportioned pro rata 按比例分摊 8@J5tFJ&%  
apportionment 分配；分摊 8jz[;.jP",  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PHHX)xK  
apportionment formula 分摊方程式 tFKR~?Gc
 
apportionment of estate duty 遗产税的分摊 ^#)M,.G^  
appraisal 估价；评估 rN5;W  
appreciable growth 可观增长 /!HFi>  
appreciable impact 显着影响 T^XU5qgN  
appreciable increase 可观增长 5X=ik7m^  
appreciation 增值；升值 IWD21lS  
appreciation against other currencies 相对其他货币升值 2<GN+Wv[#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g"o),$tm  
appreciation tax 增值税 Sw^-@w=!U5  
appropriation 拨款；拨用；拨付 bJ6@ B<  
appropriation account 拨款帐目 D>).^>|q  
Appropriation Bill 拨款法案 U)y~{E~c34  
appropriation-in-aid system 补助拨款办法 Z5%TpAu[  
approved assets 核准资产 rm nfyn  
approved basket stock 认可一篮子证券 O| zLD  
approved budget 核准预算 B@ @j-  
approved charitable donation 认可慈善捐款 P|{Et=R`1  
approved charitable institution 认可慈善机构 jFThW N  
approved currency 核准货币；认可货币 ^tY$pPA  
approved estimates 核准预算 lM'y j}:~  
approved estimates of expenditure 核准开支预算 cAAyyc"yJ  
approved overseas insurer 核准海外保险人 UZ}>
@0  
approved overseas trust company 核准海外信托公司 # 5C)k5  
approved pooled investment fund 核准汇集投资基金 V|mz]H#|  
approved provident fund scheme 认可公积金计划 Y\1XKAfB  
approved provision 核准拨款 jYi{[**  
approved redeemable share 核准可赎回股份 SP |R4*KY  
approved regional stock 认可地区性证券 @ mu2,%  
approved retirement scheme 认可退休金计划 P2^((c  
approved subordinated loan 核准附属贷款 baL-~`(T  
arbitrage 套戥；套汇；套利 TSCc=c  
arbitrageur 套戥者；套汇者 >iIUS  
arbitrary amount 临时款项 zA?]AL(+YW  
arrangement 措施；安排；协定 ]psx\ZMa  
arrears 欠款 ;UB$Uqs6  
arrears of pay 欠付薪酬 ,H+LE$=  
arrears of revenue 逾期未收税款；逾期未收的帐项 (!9ybH;T  
articles of association 组织章程；组织细则；组织章程细则 Wr+1G 8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `GD>3-   
ascertainment of profit 确定利润 |~I-  
"Asia Clear" “亚洲结算系统”