[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 /9ORVV   
allotment notice 股份配售通知；配股通知 M#^q <K %  
allotment of shares 股份分配 9mDdX
 
allowable 可获宽免；免税的 @M\JzV4 A[  
allowable business loss 可扣除的营业亏损 ]#M"|iTR  
allowable expenses 可扣税的支出 c
Y!Y?O  
allowance 免税额；津贴；备抵；准备金 8 siP  
allowance for debts 债项的免税额 $HQ~I?r{Hf  
allowance for depreciation by wear and tear 耗损折旧免税额 -4QZ/*  
allowance for funeral expenses 殡殓费的免税额 co\? SgE35  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 28^/By:J  
allowance for repairs and outgoings 修葺及支出方面的免税额 _(f@b1O~
 
allowance to debtor 给债务人的津贴 H,KH}25  
alteration of capital 资本更改 [Z/P[370  
alternate trustee 候补受托人 xCL)<8[R,}  
amalgamation 合并 YTTy6*\,_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RgoF4g+@  
ambit of charges 征税范围；收费范围 65zwi-  
amended valuation 经修订的估值 k`>qb8,  
American Commodities Exchange 美国商品交易所 S<]k0bC  
American Express Bank Limited 美国运通银行 =&pR=vl  
American Stock Exchange 美国证券交易所 ?3N/
#  
amortization 摊销 { @KLN<  
amount due from banks 存放银行同业的款项 i-0 :Fs  
amount due from banks abroad 存放海外银行同业的款项 %. ((4 6)  
amount due from holding companies 控股公司欠款 nycJZ}f:wP  
amount due from local banks 存放本港银行同业的款项 eJqx,W5MK]  
amount due to banks 银行同业的存款 3\ajnd|  
amount due to banks abroad 海外银行同业的存款 7x`$A  
amount due to holding companies 控股公司存款 ?:vg`m!*  
amount due to local banks 本港银行同业的存款 Lb$Uba-_  
amount due to outport banks 外埠银行同业的存款 5L6.7}B  
amount for note issue 发行纸币的款额 MkVv5C  
amount of bond 担保契据的款额 X{xkXg8h  
amount of consideration 代价款额
27gHgz}}  
amount of contribution 供款数额 ,eebO~7vB  
amount of indebtedness 负债款额 Nkb%4ofKqu  
amount of principal of the loan 贷款本金额 fX9b1x  
amount of rates chargeable 应征差饷数额 D`n<!"xg@$  
amount of share capital 股本额  e#5WX  
amount of sums assured 承保款额 ui8$F "I*  
amount of variation 变动幅度 EM<W+YU  
amount of vote 拨款数额 ~jKIuO/  
amount payable 应付款额 q#Otp\f  
amount receivable 应收款额 r|Uz?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uu4!e{K  
analysis 分析 =:T"naY(  
ancillary risk 附属风险 LL:N/1ysG  
annual account 周年帐目；周年帐目报表；年度决算；年结 8 u[.s`^  
annual accounting date 年结日期 1;./e&%%  
annual allowance 每年免税额；年积金；年度津贴；年津 :F5(]g 7  
annual balance 年度余额 \W_ Dz*N  
annual disposable income 每年可动用收入 q@1A2L\Om  
annual estimates 周年预算 Pi[]k]XA\  
annual fee 年费 *C)m#[#:u  
annual general meeting 周年大会 iU0jv7}n  
annual growth rate 年增率；每年增长率 B7A.~'=  
annual long-term supplement 长期个案每年补助金 `o_i+?E  
annual pensionable emolument 可供计算退休金的年薪 X%!?\3S  
annual report 年报 6;Izw$X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3mE8tTA$R  
annual return 周年报表；周年申报表；每年报税表格 tvJl-&'N  
Annual Return Rules 《周年报表规则》 78T;b7!-C  
annual review of consumer prices 每年消费物价回顾 !b
K;/)  
annual roll-forward basis 逐年延展方式 fX:G;vYn  
annual salary 年薪 1jSmTI d  
annual statement 年度报表；年度决算表 8oHIXnK  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y,n8co^  
annuitant 年金受益人 LfnQcI$kO  
annuity 年金 8f?o?c|  
annuity contract 年金合约 ZnbpIJ8cV  
annuity on human life 人寿年金 3Qv9=q|[b  
antecedent debt 先前的债项 K~&3etQF  
ante-dated cheque 倒填日期支票 `T2DGv  
anticipated expenditure 预期开支 P'5Lu  
anticipated net profit 预期纯利 bMqS:+  
anticipated revenue 预期收入 UHl1>(U  
anti-inflation measure 反通货膨胀措施 UQ e1rf  
anti-inflationary stance 反通货膨胀立场 $43CNnf3N  
apparent deficit 表面赤字 Nde1`W]:  
apparent financial solvency 表面偿债能力 dg N#"  
apparent partner 表面合伙人 T/L \|_:'  
application for personal assessment 个人入息课税申请书 6jal5<H  
application of fund 资金应用 dZ,7q_r,~  
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 l9rN!Q|  
appointed actuary 委任精算师 4mGRk)hk:>  
appointed auditor 委任核数师；委任审计师 1{xkAy0  
appointed trustee 委任的受托人 $H,9GIivD  
appointer 委任人 u7wZPIC{_  
apportioned pro rata 按比例分摊 g[{rX4~|  
apportionment 分配；分摊 U$ZbBVa`~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F0'o!A#|(  
apportionment formula 分摊方程式 sYTToanA$?  
apportionment of estate duty 遗产税的分摊 3z 5"Ckzb  
appraisal 估价；评估 S@L%X<Vm  
appreciable growth 可观增长 Df$Yn  
appreciable impact 显着影响 Wu?[1L:x  
appreciable increase 可观增长 w/0;N`YB  
appreciation 增值；升值 /X\:3P  
appreciation against other currencies 相对其他货币升值 YBk* CW9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j1@PfKh  
appreciation tax 增值税 RoD9  
appropriation 拨款；拨用；拨付 dfeN_0`-  
appropriation account 拨款帐目 y3 S T"U  
Appropriation Bill 拨款法案 BGT`) WP  
appropriation-in-aid system 补助拨款办法 1rmN)  
approved assets 核准资产 n{F&GE="  
approved basket stock 认可一篮子证券 s[*I210  
approved budget 核准预算 `O,"mm^@U  
approved charitable donation 认可慈善捐款 $)O\i^T  
approved charitable institution 认可慈善机构 DV
bY  
approved currency 核准货币；认可货币 Yceex}X*5  
approved estimates 核准预算 `\-mqe  
approved estimates of expenditure 核准开支预算 ubi6=  
approved overseas insurer 核准海外保险人 ) nnv{hN  
approved overseas trust company 核准海外信托公司 L:_pJP  
approved pooled investment fund 核准汇集投资基金 B{_-k  
approved provident fund scheme 认可公积金计划 %t-}dC&  
approved provision 核准拨款 hniT
MO  
approved redeemable share 核准可赎回股份 3D rW[\  
approved regional stock 认可地区性证券 y=WCR*N  
approved retirement scheme 认可退休金计划 +3;[1dpgf  
approved subordinated loan 核准附属贷款 Q"{Q]IT  
arbitrage 套戥；套汇；套利 ^t)alNGos  
arbitrageur 套戥者；套汇者 M#]URS2h<O  
arbitrary amount 临时款项 E'_$?wWn5  
arrangement 措施；安排；协定 ZP7wS
  
arrears 欠款 -+.-Ab7  
arrears of pay 欠付薪酬 R u`7Xd.
  
arrears of revenue 逾期未收税款；逾期未收的帐项 jowR!rqf  
articles of association 组织章程；组织细则；组织章程细则 Zv1/J}+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ds%~J  
ascertainment of profit 确定利润 T`^LWc "  
"Asia Clear" “亚洲结算系统”