[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 78 UT]<Q;K  
allotment notice 股份配售通知；配股通知 1ViDS  
allotment of shares 股份分配 "QiUuD=  
allowable 可获宽免；免税的 *&5G+d2
 
allowable business loss 可扣除的营业亏损 sM?DNE^BvW  
allowable expenses 可扣税的支出 [X~HUk??  
allowance 免税额；津贴；备抵；准备金 }cS3mJ  
allowance for debts 债项的免税额 F"0tv$  
allowance for depreciation by wear and tear 耗损折旧免税额 d]@9kG  
allowance for funeral expenses 殡殓费的免税额 6fkL@It  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i uN8gHx  
allowance for repairs and outgoings 修葺及支出方面的免税额 2V~Yb1P  
allowance to debtor 给债务人的津贴 lzwr]J%|?  
alteration of capital 资本更改 }F1^gN&QF  
alternate trustee 候补受托人 @``!P&h  
amalgamation 合并 l@Ml8+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ryPz?Aw(4  
ambit of charges 征税范围；收费范围 DtZkrj)D/  
amended valuation 经修订的估值 E~N}m7kTl/  
American Commodities Exchange 美国商品交易所 WcqYpPv  
American Express Bank Limited 美国运通银行 =Wl CE_  
American Stock Exchange 美国证券交易所 9I pjY~or  
amortization 摊销 ~L}0)FZ\9  
amount due from banks 存放银行同业的款项 h|jsi*4NnL  
amount due from banks abroad 存放海外银行同业的款项 {8JJ$_  
amount due from holding companies 控股公司欠款 }O!LTD  
amount due from local banks 存放本港银行同业的款项 uvm=i .  
amount due to banks 银行同业的存款 S B'.   
amount due to banks abroad 海外银行同业的存款 Ad`;O+/;  
amount due to holding companies 控股公司存款 v"bOv"!al  
amount due to local banks 本港银行同业的存款 q@^ =im  
amount due to outport banks 外埠银行同业的存款 8ALYih7"W  
amount for note issue 发行纸币的款额 UQhfR}(  
amount of bond 担保契据的款额 { >4exyu6  
amount of consideration 代价款额 .|o7YTcR
:  
amount of contribution 供款数额 dc:|)bK M  
amount of indebtedness 负债款额 &JP-M=\n  
amount of principal of the loan 贷款本金额 {@C+Js5  
amount of rates chargeable 应征差饷数额 A\ LTAp(I  
amount of share capital 股本额 Bj\0RmVa1  
amount of sums assured 承保款额 |yqx ]  
amount of variation 变动幅度 FTk!Mn88  
amount of vote 拨款数额 }l_) d  
amount payable 应付款额 .CmwR$u&  
amount receivable 应收款额 JEBx|U$'Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Uh&MoIBs#  
analysis 分析 0iHK1Pt}  
ancillary risk 附属风险 O'j;"l~H|  
annual account 周年帐目；周年帐目报表；年度决算；年结 MMcHzRF  
annual accounting date 年结日期 H! vvdp?Z  
annual allowance 每年免税额；年积金；年度津贴；年津 B8C"i%8V)  
annual balance 年度余额 *t*yozN  
annual disposable income 每年可动用收入 }_Jai4O  
annual estimates 周年预算 }rOO[,?Y  
annual fee 年费 am@\$Sa4
 
annual general meeting 周年大会 o/9 V1"  
annual growth rate 年增率；每年增长率 !d"J,.)  
annual long-term supplement 长期个案每年补助金 P$w0.XZa  
annual pensionable emolument 可供计算退休金的年薪 JQ0KXS Nr  
annual report 年报 %>pgl I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UT>\u
 
annual return 周年报表；周年申报表；每年报税表格 ?hmj0i;XC  
Annual Return Rules 《周年报表规则》 YSeXCJ:Iy  
annual review of consumer prices 每年消费物价回顾 cMtkdIO  
annual roll-forward basis 逐年延展方式 J *^|ojX  
annual salary 年薪 Z7Mc.[C  
annual statement 年度报表；年度决算表 N/^r9Nu  
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 )eUb@Eu  
annuitant 年金受益人 xe%+Yb]  
annuity 年金 U3p=H^MB.  
annuity contract 年金合约 V4xZC\)Gk  
annuity on human life 人寿年金 f} #pKsX.  
antecedent debt 先前的债项 h-#Glse<  
ante-dated cheque 倒填日期支票 Cee?%NaTS  
anticipated expenditure 预期开支 ~ |fd=E%  
anticipated net profit 预期纯利 2uU~$7~N  
anticipated revenue 预期收入 l|\Q~ D!o  
anti-inflation measure 反通货膨胀措施 C8aYg  
anti-inflationary stance 反通货膨胀立场 O/0m|~`iY  
apparent deficit 表面赤字 syV
&Ds)  
apparent financial solvency 表面偿债能力 I~#'76L[  
apparent partner 表面合伙人 Elm/T]6  
application for personal assessment 个人入息课税申请书 aS62S9nwX  
application of fund 资金应用 &]uhPx/  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {TlS)i`  
appointed actuary 委任精算师 '7wWdq  
appointed auditor 委任核数师；委任审计师 :?yv0Iu  
appointed trustee 委任的受托人 0*,r  
appointer 委任人 5C2 *f4|  
apportioned pro rata 按比例分摊  27w]Q_C  
apportionment 分配；分摊 Ql#:Rx>b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H| Q)Tp Lk  
apportionment formula 分摊方程式  #*?5  
apportionment of estate duty 遗产税的分摊 nj #Ab  
appraisal 估价；评估 oIX]9~  
appreciable growth 可观增长 u["Pg  
appreciable impact 显着影响 piY=(y&3  
appreciable increase 可观增长 WG(tt.  
appreciation 增值；升值 n T\W|  
appreciation against other currencies 相对其他货币升值 jC<<S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @[.%A;E4  
appreciation tax 增值税 _s<eqCBV  
appropriation 拨款；拨用；拨付 m {wMzsQ  
appropriation account 拨款帐目 |o=eS&)  
Appropriation Bill 拨款法案 i]xyD'0  
appropriation-in-aid system 补助拨款办法 " c}pY^(  
approved assets 核准资产 lSl=6 R  
approved basket stock 认可一篮子证券 n16, u$|  
approved budget 核准预算 =f=MtH?0y  
approved charitable donation 认可慈善捐款 p@>_1A}qh_  
approved charitable institution 认可慈善机构 RLecKw&1{3  
approved currency 核准货币；认可货币 9LzQp`In  
approved estimates 核准预算 Hi<{c  
approved estimates of expenditure 核准开支预算 wD}[XE?S  
approved overseas insurer 核准海外保险人 >wz-p nD  
approved overseas trust company 核准海外信托公司 |cUlXg=  
approved pooled investment fund 核准汇集投资基金 H?UmHwwE  
approved provident fund scheme 认可公积金计划 B%cjRwOT  
approved provision 核准拨款 !x|OgvJ  
approved redeemable share 核准可赎回股份 IP/ zFbc  
approved regional stock 认可地区性证券 DX
4uTD  
approved retirement scheme 认可退休金计划 cm]8m_!  
approved subordinated loan 核准附属贷款 fg+Q7'*Vq  
arbitrage 套戥；套汇；套利 bU(t5 [
  
arbitrageur 套戥者；套汇者 |jF)~k6  
arbitrary amount 临时款项 mgh,)=2cE(  
arrangement 措施；安排；协定 :!'aP\uE  
arrears 欠款 3($%AGKJ  
arrears of pay 欠付薪酬 J{\S+O2,*  
arrears of revenue 逾期未收税款；逾期未收的帐项 0KU,M+_  
articles of association 组织章程；组织细则；组织章程细则 jQC6N#L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1k3wBc5<  
ascertainment of profit 确定利润 _U%!&_m6  
"Asia Clear" “亚洲结算系统”