[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 H9!*DA<W  
allotment notice 股份配售通知；配股通知 M4\Io]}-M  
allotment of shares 股份分配 `2   
allowable 可获宽免；免税的 Av]N.HB$  
allowable business loss 可扣除的营业亏损 x^
BBK'  
allowable expenses 可扣税的支出 H`@7o8oj1  
allowance 免税额；津贴；备抵；准备金 tRCd( Z,WY  
allowance for debts 债项的免税额 y-k-E/V}  
allowance for depreciation by wear and tear 耗损折旧免税额 <sOB j'  
allowance for funeral expenses 殡殓费的免税额 CFxs`C^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vdzC2T  
allowance for repairs and outgoings 修葺及支出方面的免税额 YaNVpLA  
allowance to debtor 给债务人的津贴 -.{7;6:(k  
alteration of capital 资本更改 ]!w52kF7  
alternate trustee 候补受托人 y&]D2"I  
amalgamation 合并 42LV
>X#i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +?
tNly`  
ambit of charges 征税范围；收费范围 wX;NU4)n  
amended valuation 经修订的估值 b1!%xdy_T  
American Commodities Exchange 美国商品交易所 !/ j|\_O  
American Express Bank Limited 美国运通银行 o*'3N/D~  
American Stock Exchange 美国证券交易所 ~VF,qspO  
amortization 摊销 R8*4E0\br  
amount due from banks 存放银行同业的款项 Qz;"b!  
amount due from banks abroad 存放海外银行同业的款项 / KM+PeO  
amount due from holding companies 控股公司欠款 ~<LI p%5(  
amount due from local banks 存放本港银行同业的款项 r$zXb9a|<  
amount due to banks 银行同业的存款 ]A[~2]  
amount due to banks abroad 海外银行同业的存款 t-/^O  
amount due to holding companies 控股公司存款 c7_b^7h1  
amount due to local banks 本港银行同业的存款 uRg^:  
amount due to outport banks 外埠银行同业的存款 a 8TE  
amount for note issue 发行纸币的款额 S)?B  I  
amount of bond 担保契据的款额 St<\qC  
amount of consideration 代价款额 ERplDSfO-  
amount of contribution 供款数额 uc8>B&B%  
amount of indebtedness 负债款额 Uz_{jAhW]  
amount of principal of the loan 贷款本金额 0c)19Ig  
amount of rates chargeable 应征差饷数额 _qfdk@@g  
amount of share capital 股本额 d"a`?+(Q  
amount of sums assured 承保款额 4 @h6|=  
amount of variation 变动幅度 _G`aI*rKsy  
amount of vote 拨款数额 lM]7@A
 
amount payable 应付款额 0)#I5tEre  
amount receivable 应收款额 de[_T%A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w
:Vs$,  
analysis 分析 O"GzeEY7  
ancillary risk 附属风险 .H"gH-I  
annual account 周年帐目；周年帐目报表；年度决算；年结 RIlPH~  
annual accounting date 年结日期 nS#;<p$\  
annual allowance 每年免税额；年积金；年度津贴；年津 %' Fc%3  
annual balance 年度余额 fpUX @b  
annual disposable income 每年可动用收入 ~mU#u\r(*  
annual estimates 周年预算 JaEyVe  
annual fee 年费 z$A5p4=B'^  
annual general meeting 周年大会 6O?O6Ub  
annual growth rate 年增率；每年增长率 m`t7-kiZ  
annual long-term supplement 长期个案每年补助金 F7d f  
annual pensionable emolument 可供计算退休金的年薪 qabM@+m[  
annual report 年报 4*]`s|fbu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F6Ixu_s  
annual return 周年报表；周年申报表；每年报税表格 'tc$#f^:  
Annual Return Rules 《周年报表规则》 O<5bsKw'r  
annual review of consumer prices 每年消费物价回顾 )xU70:X  
annual roll-forward basis 逐年延展方式 gi8kYHldH  
annual salary 年薪 4CqZvdC  
annual statement 年度报表；年度决算表 8u4]@tJ H  
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 aG!!z>  
annuitant 年金受益人 ;a|A1DmZ  
annuity 年金 Sc(2c.HO*  
annuity contract 年金合约 :&]%E/  
annuity on human life 人寿年金 f;*\y!|lg~  
antecedent debt 先前的债项 ) Ez=#dIq  
ante-dated cheque 倒填日期支票 @/~41\=e  
anticipated expenditure 预期开支 `S2=LJ  
anticipated net profit 预期纯利 }  ?  
anticipated revenue 预期收入 SU1,+7"  
anti-inflation measure 反通货膨胀措施 &Jj?C  
anti-inflationary stance 反通货膨胀立场 +] uY  
apparent deficit 表面赤字 w% M0Mu  
apparent financial solvency 表面偿债能力 ^#%[  
apparent partner 表面合伙人 (jXgJ " m  
application for personal assessment 个人入息课税申请书 h`)r :a7  
application of fund 资金应用 .w`8_v&Y  
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 FD8aO?wvg  
appointed actuary 委任精算师 SYyH_0N  
appointed auditor 委任核数师；委任审计师 v{I:Wxe  
appointed trustee 委任的受托人 RNPqW,B!0  
appointer 委任人 x;N?'"GP  
apportioned pro rata 按比例分摊 OLv(  
apportionment 分配；分摊 I6UZ_H'E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1}N5WBp  
apportionment formula 分摊方程式 2'++G[z  
apportionment of estate duty 遗产税的分摊 ,ihTEw,t(  
appraisal 估价；评估
ms~ mg:  
appreciable growth 可观增长 }/6jom9U?  
appreciable impact 显着影响 |_-FQ~Hf F  
appreciable increase 可观增长 UO</4WJ  
appreciation 增值；升值 ,5nrovv  
appreciation against other currencies 相对其他货币升值 h><;TAp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \KG{ 11  
appreciation tax 增值税 xi-^_I  
appropriation 拨款；拨用；拨付 pNDL:vMWP  
appropriation account 拨款帐目 9nB:=`T9  
Appropriation Bill 拨款法案 O,7P6  
appropriation-in-aid system 补助拨款办法 FG'1;x!  
approved assets 核准资产 yNO5h]o  
approved basket stock 认可一篮子证券 b afYjF< 3  
approved budget 核准预算 >2_J(vm>  
approved charitable donation 认可慈善捐款 G.9?ApG9  
approved charitable institution 认可慈善机构 Lq yY??\@  
approved currency 核准货币；认可货币 D:%v((Ccw  
approved estimates 核准预算 f9!wO';P6  
approved estimates of expenditure 核准开支预算 k;"=y)@o  
approved overseas insurer 核准海外保险人 1Azigd0%  
approved overseas trust company 核准海外信托公司 CFVe0!\  
approved pooled investment fund 核准汇集投资基金 -O{Af  
approved provident fund scheme 认可公积金计划 & %1XYpA.0  
approved provision 核准拨款 ]zu"x9-`  
approved redeemable share 核准可赎回股份 ($]y*|Obn  
approved regional stock 认可地区性证券 z"R-Sme  
approved retirement scheme 认可退休金计划 TfMuQi'>  
approved subordinated loan 核准附属贷款 /mvuSNk  
arbitrage 套戥；套汇；套利 D\>CEBt  
arbitrageur 套戥者；套汇者 XjWoUnz  
arbitrary amount 临时款项 #lNi\Lw+j  
arrangement 措施；安排；协定 V\Rbnvq  
arrears 欠款 ]XU?Wg  
arrears of pay 欠付薪酬 ze]2-
B4  
arrears of revenue 逾期未收税款；逾期未收的帐项 =d`,W9D  
articles of association 组织章程；组织细则；组织章程细则 \6*3&p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eEXer>Rm   
ascertainment of profit 确定利润 'a*tee ^RS  
"Asia Clear" “亚洲结算系统”