[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 ):EXh#  
allotment notice 股份配售通知；配股通知 <rmV$_  
allotment of shares 股份分配 LbI])M  
allowable 可获宽免；免税的 ^S2}0Nf  
allowable business loss 可扣除的营业亏损 5)i0g  
allowable expenses 可扣税的支出 e1}0f8%  
allowance 免税额；津贴；备抵；准备金 R}<s~` Pl  
allowance for debts 债项的免税额 {X"] 92+  
allowance for depreciation by wear and tear 耗损折旧免税额 p5t#d)  
allowance for funeral expenses 殡殓费的免税额 %b4(wn?n:B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +mv%z3"j;  
allowance for repairs and outgoings 修葺及支出方面的免税额 SP1oBR"3  
allowance to debtor 给债务人的津贴 t ?'
/KL  
alteration of capital 资本更改 l Nto9  
alternate trustee 候补受托人 T5+b{qA  
amalgamation 合并 Z}StA0F_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gq &85([  
ambit of charges 征税范围；收费范围 - $/{V&?t  
amended valuation 经修订的估值 %=eD)p7l-  
American Commodities Exchange 美国商品交易所 YWF<2l.  
American Express Bank Limited 美国运通银行 x"De 9SB  
American Stock Exchange 美国证券交易所 .1lc'gu5y  
amortization 摊销 R;2 -/MT-  
amount due from banks 存放银行同业的款项 zKT<Q M!`  
amount due from banks abroad 存放海外银行同业的款项 ka[NYW{.  
amount due from holding companies 控股公司欠款 7^X_tQf  
amount due from local banks 存放本港银行同业的款项 "!?Ya{  
amount due to banks 银行同业的存款 GdY^}TJrh  
amount due to banks abroad 海外银行同业的存款 #+nv,?@  
amount due to holding companies 控股公司存款 }epN<DL  
amount due to local banks 本港银行同业的存款 p4_uY7^6  
amount due to outport banks 外埠银行同业的存款 aX:$Q }S  
amount for note issue 发行纸币的款额 n8,/olqwW  
amount of bond 担保契据的款额 }1 ^.A84a  
amount of consideration 代价款额 2 G{KpM&  
amount of contribution 供款数额 ^[akB|#\9  
amount of indebtedness 负债款额 :gv#_[k  
amount of principal of the loan 贷款本金额 3W0:0I  
amount of rates chargeable 应征差饷数额 Pw.+DA  
amount of share capital 股本额 /V
c!N)  
amount of sums assured 承保款额 \C|06Bs$  
amount of variation 变动幅度 =p$Wo  
amount of vote 拨款数额 Ne_>%P
|I_  
amount payable 应付款额 mj~CCokF{?  
amount receivable 应收款额 S Bt: `,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d a9 *>+[  
analysis 分析 i [ J',  
ancillary risk 附属风险 {eV_+@dT  
annual account 周年帐目；周年帐目报表；年度决算；年结 +M:Q !'  
annual accounting date 年结日期 ?OFvGd  
annual allowance 每年免税额；年积金；年度津贴；年津 cKAl 0_[f"  
annual balance 年度余额 1XRVbQt  
annual disposable income 每年可动用收入 d0az#Yg!  
annual estimates 周年预算 eyV904<F  
annual fee 年费 B;Vl+}R  
annual general meeting 周年大会 ]f?LQCTq<b  
annual growth rate 年增率；每年增长率 ^bGi_YC  
annual long-term supplement 长期个案每年补助金
TmiQq'm[b  
annual pensionable emolument 可供计算退休金的年薪 oY:>pxSz<@  
annual report 年报 d-aF-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]=Q'1%  
annual return 周年报表；周年申报表；每年报税表格 !5-[kG&  
Annual Return Rules 《周年报表规则》 mHy]$Z  
annual review of consumer prices 每年消费物价回顾 X)+N>8o?N  
annual roll-forward basis 逐年延展方式 k@'.d)y0`  
annual salary 年薪 M#m7g4*L!  
annual statement 年度报表；年度决算表 D![Twlll  
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 OMU#Sx!6  
annuitant 年金受益人 oGZ9@Y)(T  
annuity 年金 ~MX@-Ff  
annuity contract 年金合约 N8TO"`wdbs  
annuity on human life 人寿年金 EC0auB7G  
antecedent debt 先前的债项 &V L<Rx  
ante-dated cheque 倒填日期支票 /^"TMm   
anticipated expenditure 预期开支 '`u1,h  
anticipated net profit 预期纯利 WjB[e>  
anticipated revenue 预期收入 *(rE<  
anti-inflation measure 反通货膨胀措施 >KJ]\`2>)c  
anti-inflationary stance 反通货膨胀立场 ?}.(k/  
apparent deficit 表面赤字 y:L|]p}huE  
apparent financial solvency 表面偿债能力 *?S\0a'W@  
apparent partner 表面合伙人 M}>q>  
application for personal assessment 个人入息课税申请书 2_Qzc&"[ 4  
application of fund 资金应用 PZ
s  
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 ]F~5l?4u#  
appointed actuary 委任精算师 F 7=-k/k  
appointed auditor 委任核数师；委任审计师 yY+2;`CH  
appointed trustee 委任的受托人 E:ytdaiT  
appointer 委任人 '"EOLr\Z,  
apportioned pro rata 按比例分摊 x?kZD~|{)  
apportionment 分配；分摊 [Zf<r1m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v|xlI4  
apportionment formula 分摊方程式 j.K yPWO  
apportionment of estate duty 遗产税的分摊 +J} 41  
appraisal 估价；评估 8"@<s?0\"  
appreciable growth 可观增长 q%"nk  
appreciable impact 显着影响 SO%5 ts  
appreciable increase 可观增长 $l Qi0*
s  
appreciation 增值；升值 jL# akV  
appreciation against other currencies 相对其他货币升值 6!$S1z#wM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }y1M0^M-$  
appreciation tax 增值税 `e bB+gI  
appropriation 拨款；拨用；拨付 U6Qeode  
appropriation account 拨款帐目 !l~
hO  
Appropriation Bill 拨款法案 SCo9[EJ  
appropriation-in-aid system 补助拨款办法 <j>@Fg#q  
approved assets 核准资产 aj\'qRrU$  
approved basket stock 认可一篮子证券 )q,}jeM8  
approved budget 核准预算 I'gnw~  
approved charitable donation 认可慈善捐款 G~PP1sf  
approved charitable institution 认可慈善机构 hug12Cu  
approved currency 核准货币；认可货币 CY:pYke=  
approved estimates 核准预算 V6L_aee}CK  
approved estimates of expenditure 核准开支预算 E*%{Nn  
approved overseas insurer 核准海外保险人 /X?Nv^Hy  
approved overseas trust company 核准海外信托公司 %wO~\:F8  
approved pooled investment fund 核准汇集投资基金 3B0%:Jj  
approved provident fund scheme 认可公积金计划 Kk, ->q<1  
approved provision 核准拨款 lbPxZ'YO#  
approved redeemable share 核准可赎回股份 {`'b+0[;@  
approved regional stock 认可地区性证券 JsC0^A;fM  
approved retirement scheme 认可退休金计划 }XUHP%  
approved subordinated loan 核准附属贷款 Zj JD@,j  
arbitrage 套戥；套汇；套利 L=$P  
arbitrageur 套戥者；套汇者 %tMfOW  
arbitrary amount 临时款项 %guot~S|  
arrangement 措施；安排；协定 0C7"*H0R  
arrears 欠款 8c~H![2u  
arrears of pay 欠付薪酬 o^ 4+eE  
arrears of revenue 逾期未收税款；逾期未收的帐项 M]W4S4&Y=  
articles of association 组织章程；组织细则；组织章程细则 &`9lIVB,K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]Cj&C/(  
ascertainment of profit 确定利润 B5cTzY.h-  
"Asia Clear" “亚洲结算系统”