[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 JV,h1/a("  
allotment notice 股份配售通知；配股通知 8i^ ./P  
allotment of shares 股份分配 $J4)z&%dr  
allowable 可获宽免；免税的 iYiTkq  
allowable business loss 可扣除的营业亏损 SDbkPx  
allowable expenses 可扣税的支出 C6gp}%  
allowance 免税额；津贴；备抵；准备金 ;P'5RCqj  
allowance for debts 债项的免税额 +b_[JP2  
allowance for depreciation by wear and tear 耗损折旧免税额 jBEW("4R  
allowance for funeral expenses 殡殓费的免税额 D\;5{,:d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tW!*W?  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,dd1/z
m  
allowance to debtor 给债务人的津贴 #t2N=3dOj  
alteration of capital 资本更改 ~[F7M{LS  
alternate trustee 候补受托人 hKg +A  
amalgamation 合并 cD9U^SOS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 60n>FQ<  
ambit of charges 征税范围；收费范围 *oLDy1<  
amended valuation 经修订的估值 x44V 9-o  
American Commodities Exchange 美国商品交易所 Cj}H'k<B  
American Express Bank Limited 美国运通银行 tYgHJ~1L*  
American Stock Exchange 美国证券交易所 !ni 1 qM  
amortization 摊销 oP T)vN?  
amount due from banks 存放银行同业的款项 :
&n F>  
amount due from banks abroad 存放海外银行同业的款项 iDcYyNE  
amount due from holding companies 控股公司欠款 com4@NK  
amount due from local banks 存放本港银行同业的款项 &E6V'*<93  
amount due to banks 银行同业的存款 o&M
.9V?~~  
amount due to banks abroad 海外银行同业的存款 0$b4\.0>~  
amount due to holding companies 控股公司存款 E 6MeM'sx  
amount due to local banks 本港银行同业的存款 [jCYj0Qf8  
amount due to outport banks 外埠银行同业的存款 +BO kHXk1  
amount for note issue 发行纸币的款额 `<P:ly.  
amount of bond 担保契据的款额 }
(DH_0  
amount of consideration 代价款额 EUh_`R  
amount of contribution 供款数额 i`<L#6RBT  
amount of indebtedness 负债款额 -da: j-_  
amount of principal of the loan 贷款本金额 2~QJ]qo=  
amount of rates chargeable 应征差饷数额 3.P7GbN  
amount of share capital 股本额 J"
S(GL  
amount of sums assured 承保款额 G{,DoCM5WL  
amount of variation 变动幅度 K;Hgq
4  
amount of vote 拨款数额 2yFT` 5+H4  
amount payable 应付款额 j[mII5e7g  
amount receivable 应收款额 -{C Gn5]_#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d@$bPQQ$,  
analysis 分析 8mLW^R:`  
ancillary risk 附属风险 =_j<x$,b-  
annual account 周年帐目；周年帐目报表；年度决算；年结 Tb;,t=;u  
annual accounting date 年结日期 D vU1+y  
annual allowance 每年免税额；年积金；年度津贴；年津 gMZ+kP`  
annual balance 年度余额 \ q
q  
annual disposable income 每年可动用收入 IG\Cj7{K^  
annual estimates 周年预算 o%`=+-K  
annual fee 年费 2"shB(:z>  
annual general meeting 周年大会 }CZw'fhVWO  
annual growth rate 年增率；每年增长率 bYpeI(zK  
annual long-term supplement 长期个案每年补助金 =vQ J2Rg  
annual pensionable emolument 可供计算退休金的年薪 `:EhYj.  
annual report 年报 K1R?Qt,qDF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 79}jK"Gc  
annual return 周年报表；周年申报表；每年报税表格 dHg[r|xC  
Annual Return Rules 《周年报表规则》 ~:0w%  
annual review of consumer prices 每年消费物价回顾 x@/:{B  
annual roll-forward basis 逐年延展方式 y3j"vKG  
annual salary 年薪 Og@{6>  
annual statement 年度报表；年度决算表 \RPwSx  
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 hosY`"X  
annuitant 年金受益人 zG/? wP"  
annuity 年金 G3]#Du  
annuity contract 年金合约 SsZSR.tD  
annuity on human life 人寿年金 D:IG;Rsc  
antecedent debt 先前的债项 h<>yzr3fN  
ante-dated cheque 倒填日期支票 '+vmC*-I(  
anticipated expenditure 预期开支 @OFx nF`
 
anticipated net profit 预期纯利 a]%sks
 
anticipated revenue 预期收入 x H=15JY1W  
anti-inflation measure 反通货膨胀措施 >KdV]!H  
anti-inflationary stance 反通货膨胀立场 Z zp"CK 5  
apparent deficit 表面赤字 -r3 s{HO  
apparent financial solvency 表面偿债能力 bi",DKU{l  
apparent partner 表面合伙人 )cP)HbOd=  
application for personal assessment 个人入息课税申请书 34N~<-9AY  
application of fund 资金应用 /K1cP>oE  
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[q`)~|  
appointed actuary 委任精算师 L1DH9wiQi  
appointed auditor 委任核数师；委任审计师 IFS_DW  
appointed trustee 委任的受托人 y:Of~ ]9@  
appointer 委任人 U~"Y8g#qgy  
apportioned pro rata 按比例分摊 4*E5@{D  
apportionment 分配；分摊 lQ!OD&6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aH@-"Wi  
apportionment formula 分摊方程式 s
0D4K  
apportionment of estate duty 遗产税的分摊 ]{\M,txo8  
appraisal 估价；评估 ]b sabS?  
appreciable growth 可观增长 {i8zM6eC  
appreciable impact 显着影响 gJrWewEe  
appreciable increase 可观增长 xh9$ZavB*  
appreciation 增值；升值 Qr7v^H~E4.  
appreciation against other currencies 相对其他货币升值 
b.\
xPb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 & oS$<  
appreciation tax 增值税 EX`P(=zD  
appropriation 拨款；拨用；拨付 :;7I_tb  
appropriation account 拨款帐目 M`Er&n Qs  
Appropriation Bill 拨款法案 @%R<3!3v  
appropriation-in-aid system 补助拨款办法 Mn.,?IF`K  
approved assets 核准资产 H0Pxw P>q  
approved basket stock 认可一篮子证券 5:h[%3'bB  
approved budget 核准预算 ZYwcB]xEz  
approved charitable donation 认可慈善捐款 7w/IHML  
approved charitable institution 认可慈善机构 \WCQ>c?~  
approved currency 核准货币；认可货币 o|(5Sr&H  
approved estimates 核准预算 =^nb+}Nz(  
approved estimates of expenditure 核准开支预算 +J X;T(T  
approved overseas insurer 核准海外保险人 RP&bb{Y  
approved overseas trust company 核准海外信托公司 W p=3heCa6  
approved pooled investment fund 核准汇集投资基金 JQ&t"`\k  
approved provident fund scheme 认可公积金计划 `C+<!)2  
approved provision 核准拨款 DmiBM6t3N  
approved redeemable share 核准可赎回股份 7^q~a(j  
approved regional stock 认可地区性证券 9Eyx Ob  
approved retirement scheme 认可退休金计划 @p+;iS1}  
approved subordinated loan 核准附属贷款 ~7
P)$[  
arbitrage 套戥；套汇；套利 9)q3cjP{<  
arbitrageur 套戥者；套汇者 .V?:&_}_I6  
arbitrary amount 临时款项 'YNaLZ20  
arrangement 措施；安排；协定 ,^#Jw`w^  
arrears 欠款 ut{T:kT  
arrears of pay 欠付薪酬 kXMp()N8`  
arrears of revenue 逾期未收税款；逾期未收的帐项 NB"S,\M0  
articles of association 组织章程；组织细则；组织章程细则 $cCC 1=dW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #<im?  
ascertainment of profit 确定利润 %BqaVOKJ"f  
"Asia Clear" “亚洲结算系统”