[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 z']6C9m
}  
allotment notice 股份配售通知；配股通知 'h $:~C  
allotment of shares 股份分配 VH7
t^fb  
allowable 可获宽免；免税的 T!/o^0w  
allowable business loss 可扣除的营业亏损 A%w9Da?B  
allowable expenses 可扣税的支出 ,fjY|ip  
allowance 免税额；津贴；备抵；准备金 u%-]-:c  
allowance for debts 债项的免税额 *qpFtBg  
allowance for depreciation by wear and tear 耗损折旧免税额 Y7GsL7I  
allowance for funeral expenses 殡殓费的免税额 txEN7!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HDm]njF%qQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ._+cvXy  
allowance to debtor 给债务人的津贴 _\AQJ?<M  
alteration of capital 资本更改 _hnsH I!oD  
alternate trustee 候补受托人 2EgvS!"  
amalgamation 合并 XtCIUC{r,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (bm^R-SbB  
ambit of charges 征税范围；收费范围 WcmX"{  
amended valuation 经修订的估值 ]9!y3"..W{  
American Commodities Exchange 美国商品交易所 AKk=XAGW  
American Express Bank Limited 美国运通银行 l|q-kR Rjn  
American Stock Exchange 美国证券交易所 x,nl PU  
amortization 摊销 V x#M!os0  
amount due from banks 存放银行同业的款项 ~+.=  
amount due from banks abroad 存放海外银行同业的款项 F:/x7]7??Z  
amount due from holding companies 控股公司欠款 =gF035  
amount due from local banks 存放本港银行同业的款项 `%YMUBaI  
amount due to banks 银行同业的存款 t?hfP2&6  
amount due to banks abroad 海外银行同业的存款 3a:Hx| Yg  
amount due to holding companies 控股公司存款 Jp jHbG  
amount due to local banks 本港银行同业的存款 cb-IRGF  
amount due to outport banks 外埠银行同业的存款 (wj:Gc  
amount for note issue 发行纸币的款额 e5mu-  
amount of bond 担保契据的款额 y\v#qFVOZ  
amount of consideration 代价款额 *+v*VH  
amount of contribution 供款数额 i]n2\v AG  
amount of indebtedness 负债款额 re*Zs}(N\  
amount of principal of the loan 贷款本金额 <
zCWLj3  
amount of rates chargeable 应征差饷数额 
GR|\OJ<2  
amount of share capital 股本额 U\%r33L )  
amount of sums assured 承保款额 ;*?>w|t}w  
amount of variation 变动幅度 }NDl~5  
amount of vote 拨款数额 v4e4,Nt  
amount payable 应付款额 DN:| s+Lz  
amount receivable 应收款额 B}[CU='P*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0"7+;(\1Rk  
analysis 分析 +'8a>K^  
ancillary risk 附属风险 n1%2sV)>  
annual account 周年帐目；周年帐目报表；年度决算；年结 eipg,EI  
annual accounting date 年结日期 pW+uVv,  
annual allowance 每年免税额；年积金；年度津贴；年津 "{8j!+]4i  
annual balance 年度余额 {.Qv1oOa  
annual disposable income 每年可动用收入 "U^m~N9k{  
annual estimates 周年预算 rp\`uj*D  
annual fee 年费 Oj-\  
annual general meeting 周年大会 lEl.'X$  
annual growth rate 年增率；每年增长率 :G>w MMv&z  
annual long-term supplement 长期个案每年补助金 89>}`:xS^  
annual pensionable emolument 可供计算退休金的年薪 Tdh(J",d  
annual report 年报 ?OW!D?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Ea-MeH  
annual return 周年报表；周年申报表；每年报税表格 4T3Z9KD!8  
Annual Return Rules 《周年报表规则》 t U}6^yc  
annual review of consumer prices 每年消费物价回顾 U4*u|A  
annual roll-forward basis 逐年延展方式 J 2}poNmm  
annual salary 年薪 e^lX|L>o  
annual statement 年度报表；年度决算表 A6[FH\f  
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 R'sNMWM  
annuitant 年金受益人 7;+G
)44  
annuity 年金 5r)8MklZ  
annuity contract 年金合约 ;8oe-xS\+  
annuity on human life 人寿年金 IP/%=m)\%  
antecedent debt 先前的债项 ='jT 5Mg  
ante-dated cheque 倒填日期支票 &]YyV.
 
anticipated expenditure 预期开支 Mf14> `<`  
anticipated net profit 预期纯利 ` U|7sLR  
anticipated revenue 预期收入 t Cb34Wpf  
anti-inflation measure 反通货膨胀措施 (s&:D`e  
anti-inflationary stance 反通货膨胀立场 ,c"J[$i $  
apparent deficit 表面赤字 bN-!&Td  
apparent financial solvency 表面偿债能力 !Ew ff|v"  
apparent partner 表面合伙人  @_f^AQ  
application for personal assessment 个人入息课税申请书 ,c:NdY(,)  
application of fund 资金应用 )!v"(i.5Xo  
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 |&"aZ!Kn  
appointed actuary 委任精算师 -$"$r ~ad  
appointed auditor 委任核数师；委任审计师 .v(GVkE}  
appointed trustee 委任的受托人 _cvX$(Sg  
appointer 委任人 uGz)Vz&3  
apportioned pro rata 按比例分摊 T/E=?kBR  
apportionment 分配；分摊 I#xdksY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f2[R2sto@  
apportionment formula 分摊方程式 ?fH1?Z\'K  
apportionment of estate duty 遗产税的分摊 6 eryf?  
appraisal 估价；评估 |'-aR@xJ  
appreciable growth 可观增长 ]+Lr' HF  
appreciable impact 显着影响 ]=t}8H  
appreciable increase 可观增长 ,
r*Kxy  
appreciation 增值；升值 k6M D3c  
appreciation against other currencies 相对其他货币升值 9;Z{++z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MlYm\x8{M  
appreciation tax 增值税 |` ~ioF  
appropriation 拨款；拨用；拨付 l6#Y}<tq  
appropriation account 拨款帐目 rX)&U4#[m  
Appropriation Bill 拨款法案 0?$|F0U"J  
appropriation-in-aid system 补助拨款办法 >=97~a+
.  
approved assets 核准资产 Hk;;+'-  
approved basket stock 认可一篮子证券 ewd eC  
approved budget 核准预算 kr+p&|.  
approved charitable donation 认可慈善捐款 x?o#}:S  
approved charitable institution 认可慈善机构 9V1d`]tP  
approved currency 核准货币；认可货币 nBp6uNK[  
approved estimates 核准预算 O6N H  
approved estimates of expenditure 核准开支预算 f|VCibI  
approved overseas insurer 核准海外保险人 R/x3+_.f  
approved overseas trust company 核准海外信托公司 ('J@GTe@xj  
approved pooled investment fund 核准汇集投资基金 -_nQn  
approved provident fund scheme 认可公积金计划 ;*Vnwt A  
approved provision 核准拨款 w\s`8S  
approved redeemable share 核准可赎回股份 we[+6Z6J  
approved regional stock 认可地区性证券 U2m#BMV  
approved retirement scheme 认可退休金计划 -9FGFBm4]  
approved subordinated loan 核准附属贷款 Fc@R,9  
arbitrage 套戥；套汇；套利 7:olStK  
arbitrageur 套戥者；套汇者 X PyDZk/m  
arbitrary amount 临时款项 mP\V.^  
arrangement 措施；安排；协定 by'KJxl[  
arrears 欠款 Xi%Og
\vm5  
arrears of pay 欠付薪酬 cy.r/Z}  
arrears of revenue 逾期未收税款；逾期未收的帐项 z(A[xN@/W<  
articles of association 组织章程；组织细则；组织章程细则 [-*&ZYp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2|^@=.4\  
ascertainment of profit 确定利润 :.ZWYze  
"Asia Clear" “亚洲结算系统”