[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 kp &XX|  
allotment notice 股份配售通知；配股通知 zKAyfn.A  
allotment of shares 股份分配 $lG--s  
allowable 可获宽免；免税的 *.;}OX^X  
allowable business loss 可扣除的营业亏损 $,@ rKRY  
allowable expenses 可扣税的支出 DkMC!Q\  
allowance 免税额；津贴；备抵；准备金 V :"\(Y  
allowance for debts 债项的免税额 cB])A57<  
allowance for depreciation by wear and tear 耗损折旧免税额 qpEC!~y  
allowance for funeral expenses 殡殓费的免税额 U-^S<H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #
(Yb lY  
allowance for repairs and outgoings 修葺及支出方面的免税额 PQ!?gj  
allowance to debtor 给债务人的津贴 &WWO13\qd  
alteration of capital 资本更改 ah@GSu;7  
alternate trustee 候补受托人 >8HRnCyp/  
amalgamation 合并 b8-^wJH!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $YO]IK$  
ambit of charges 征税范围；收费范围 "@'9+$i6  
amended valuation 经修订的估值 E=U^T/  
American Commodities Exchange 美国商品交易所 H(ftOd.y  
American Express Bank Limited 美国运通银行 f*H}eu3/j  
American Stock Exchange 美国证券交易所 YwTtI ID%  
amortization 摊销 K]azUK7  
amount due from banks 存放银行同业的款项 Erymx$@P  
amount due from banks abroad 存放海外银行同业的款项 *q9$SDm  
amount due from holding companies 控股公司欠款 ,4I6RwB.  
amount due from local banks 存放本港银行同业的款项 xx2:5  
amount due to banks 银行同业的存款 vH:+  
amount due to banks abroad 海外银行同业的存款
;og<eK  
amount due to holding companies 控股公司存款 RoXOGVo  
amount due to local banks 本港银行同业的存款 9!OCilG  
amount due to outport banks 外埠银行同业的存款 ea;c\84_N  
amount for note issue 发行纸币的款额 #2t\>7]  
amount of bond 担保契据的款额 VQJ5$4a&  
amount of consideration 代价款额 gGz_t,=  
amount of contribution 供款数额 !{=%l+^.  
amount of indebtedness 负债款额 ,T>2zSk  
amount of principal of the loan 贷款本金额 ;."{0gq  
amount of rates chargeable 应征差饷数额 w5G34[v  
amount of share capital 股本额  [ ^ \)  
amount of sums assured 承保款额 3mn-dKe((  
amount of variation 变动幅度 s5|)4Zac  
amount of vote 拨款数额 G!lykk]  
amount payable 应付款额 ;@\JscNJ|  
amount receivable 应收款额 97 X60<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dufHd  
analysis 分析 KD<`-b)7<  
ancillary risk 附属风险 7`n8 OR4  
annual account 周年帐目；周年帐目报表；年度决算；年结 vb2O4%7tw  
annual accounting date 年结日期 :<G+)hIK  
annual allowance 每年免税额；年积金；年度津贴；年津 \evgDZf  
annual balance 年度余额  sSb&r  
annual disposable income 每年可动用收入 t#Yh!L6>  
annual estimates 周年预算 )n61IqrW  
annual fee 年费 lt2&uYgp  
annual general meeting 周年大会 xo3)dsX  
annual growth rate 年增率；每年增长率 ?4dd|n  
annual long-term supplement 长期个案每年补助金 Z?[J_[ZtR3  
annual pensionable emolument 可供计算退休金的年薪 $w}aX0dK&  
annual report 年报 zT40,rk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dKG<"
 
annual return 周年报表；周年申报表；每年报税表格 "[Lp -4A\  
Annual Return Rules 《周年报表规则》 9GOyVKUv  
annual review of consumer prices 每年消费物价回顾 s0'U[]  
annual roll-forward basis 逐年延展方式 vYun^(_-  
annual salary 年薪 D#(Pg  
annual statement 年度报表；年度决算表 g5]DA.&(  
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 o{,(`o.1O  
annuitant 年金受益人 TV2:5@33  
annuity 年金 uB9+E%jOdQ  
annuity contract 年金合约
hIHO a  
annuity on human life 人寿年金 $9b6,Y
_-  
antecedent debt 先前的债项  +PD 5pr  
ante-dated cheque 倒填日期支票 35\0g&  
anticipated expenditure 预期开支 RLr-xg$K-t  
anticipated net profit 预期纯利 :zZM&r>  
anticipated revenue 预期收入 7[,f;zG  
anti-inflation measure 反通货膨胀措施 pfIvBU?  
anti-inflationary stance 反通货膨胀立场 -Euy5Y  
apparent deficit 表面赤字 Msdwv.jM  
apparent financial solvency 表面偿债能力 LD"}$vfs  
apparent partner 表面合伙人 ,*#M%Pv1t  
application for personal assessment 个人入息课税申请书 cA^7}}?e  
application of fund 资金应用 7E]l
=Z`x  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 A~t7I{`  
appointed actuary 委任精算师 }jXUd=.Nu  
appointed auditor 委任核数师；委任审计师 m)2U-3*iX  
appointed trustee 委任的受托人 e1a%Rj~  
appointer 委任人 aesFv)5DK  
apportioned pro rata 按比例分摊 uSbg*OA  
apportionment 分配；分摊 g9Ll>d)tE3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fs~-exY1  
apportionment formula 分摊方程式 -4a&R=%p  
apportionment of estate duty 遗产税的分摊 11'Tt!  
appraisal 估价；评估 Z/;SR""wa  
appreciable growth 可观增长 m/h0J03'T  
appreciable impact 显着影响 ~-zC8._w3r  
appreciable increase 可观增长 !r,drb  
appreciation 增值；升值 %?y` _~G  
appreciation against other currencies 相对其他货币升值 k#M W>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1Sr}2@>  
appreciation tax 增值税 p5hP}Z4r  
appropriation 拨款；拨用；拨付 w, wt<@}  
appropriation account 拨款帐目 r3)t5P*_  
Appropriation Bill 拨款法案 MS)bhZ
vO  
appropriation-in-aid system 补助拨款办法 lDX H<W?  
approved assets 核准资产 |0 V
P^md  
approved basket stock 认可一篮子证券 M?`06jQD.  
approved budget 核准预算 #v<+G=r*O  
approved charitable donation 认可慈善捐款 DKH9 O  
approved charitable institution 认可慈善机构 .YlM'E*X  
approved currency 核准货币；认可货币 ^6n]@ 4P  
approved estimates 核准预算 oE&[W>,x  
approved estimates of expenditure 核准开支预算 =Ch#pLmH  
approved overseas insurer 核准海外保险人 'r0gqtB  
approved overseas trust company 核准海外信托公司 W_EN4p~J  
approved pooled investment fund 核准汇集投资基金 CSs6Vm!=  
approved provident fund scheme 认可公积金计划  q\"$~*  
approved provision 核准拨款 c eX*|B@=  
approved redeemable share 核准可赎回股份 P& VI2k  
approved regional stock 认可地区性证券 %mJ)pMV  
approved retirement scheme 认可退休金计划 %Z|*!A+wN5  
approved subordinated loan 核准附属贷款 CaMG$X&O  
arbitrage 套戥；套汇；套利 bHNaaif}P  
arbitrageur 套戥者；套汇者 PGDlSB^O  
arbitrary amount 临时款项 ??;[`_h{bz  
arrangement 措施；安排；协定 IU}`5+:m  
arrears 欠款 [%y D,8  
arrears of pay 欠付薪酬 G_@H:4$3  
arrears of revenue 逾期未收税款；逾期未收的帐项 bx>D  
articles of association 组织章程；组织细则；组织章程细则 ~]Jfg$'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >XN&QVE  
ascertainment of profit 确定利润 YVi]f2F%  
"Asia Clear" “亚洲结算系统”