[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 4I .'./u  
allotment notice 股份配售通知；配股通知 p5% %k-  
allotment of shares 股份分配 sWB@'P:x  
allowable 可获宽免；免税的 d]:G#<.  
allowable business loss 可扣除的营业亏损 4LW~  
allowable expenses 可扣税的支出 62MQ+H  
allowance 免税额；津贴；备抵；准备金 }Q@~_3,UJ  
allowance for debts 债项的免税额 *Mb'y d/|  
allowance for depreciation by wear and tear 耗损折旧免税额 6}V
Fob#h8  
allowance for funeral expenses 殡殓费的免税额 1Wiz0X/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \98N8p;,I  
allowance for repairs and outgoings 修葺及支出方面的免税额 *}T|T%L4)  
allowance to debtor 给债务人的津贴 g*`xEb='  
alteration of capital 资本更改 hn\d{H P  
alternate trustee 候补受托人 ~ch%mI~  
amalgamation 合并 c&,q`_t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JVxja<43  
ambit of charges 征税范围；收费范围 *_7/'0E(3  
amended valuation 经修订的估值 >2= Y 35j  
American Commodities Exchange 美国商品交易所 UR9\g(  
American Express Bank Limited 美国运通银行 z'Z[mrLq  
American Stock Exchange 美国证券交易所 y ?P`vHf  
amortization 摊销 QPh3(K1w^  
amount due from banks 存放银行同业的款项 ~<~
~C#R  
amount due from banks abroad 存放海外银行同业的款项 \q3ui}-9  
amount due from holding companies 控股公司欠款 xRdx` YYu  
amount due from local banks 存放本港银行同业的款项 _* n `*"  
amount due to banks 银行同业的存款 /h{Rf,H  
amount due to banks abroad 海外银行同业的存款 0igB pHS  
amount due to holding companies 控股公司存款 z@w}+fYO  
amount due to local banks 本港银行同业的存款 =FI[/"476  
amount due to outport banks 外埠银行同业的存款 $zU
%?[J  
amount for note issue 发行纸币的款额 HTz`$9  
amount of bond 担保契据的款额 ,,+4d :8$  
amount of consideration 代价款额 rZcSG(d`53  
amount of contribution 供款数额 bar=^V)  
amount of indebtedness 负债款额 iK+Vla`}  
amount of principal of the loan 贷款本金额 &CSy>7&q  
amount of rates chargeable 应征差饷数额 Zd%wX<hU"  
amount of share capital 股本额 biBMd(6  
amount of sums assured 承保款额 <VQ)}HW;k  
amount of variation 变动幅度 yTh%[k  
amount of vote 拨款数额 &xhwOgI#,  
amount payable 应付款额 !c{F{ t-a  
amount receivable 应收款额 ("r:L<xe&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 erbk(  
analysis 分析 Gk/cP`  
ancillary risk 附属风险 DW78SoyedZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 T:Ee6I 3l  
annual accounting date 年结日期 s;=C&N5g  
annual allowance 每年免税额；年积金；年度津贴；年津 Bf]Bi~w<  
annual balance 年度余额 K)se$vb6  
annual disposable income 每年可动用收入 NdSuOkwwt  
annual estimates 周年预算 #p55/54ZI  
annual fee 年费 -zn_d]NV  
annual general meeting 周年大会 XPD1HN!,LT  
annual growth rate 年增率；每年增长率 3u4Q!U%(D  
annual long-term supplement 长期个案每年补助金 g>;@(:e^/  
annual pensionable emolument 可供计算退休金的年薪 ZTz07Jt  
annual report 年报 ciiI{T[Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OXbShA&1  
annual return 周年报表；周年申报表；每年报税表格 S4[#[w`=  
Annual Return Rules 《周年报表规则》 j*Pq<[~  
annual review of consumer prices 每年消费物价回顾 r 1jt~0&K  
annual roll-forward basis 逐年延展方式 c-}[v<o  
annual salary 年薪 t89Tt@cf  
annual statement 年度报表；年度决算表 \!BVf@>p%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :$,MAQ'9  
annuitant 年金受益人 /
*k_`3L  
annuity 年金 GGr82)E  
annuity contract 年金合约 ;RX u}pd  
annuity on human life 人寿年金 kltW  
antecedent debt 先前的债项 Iv*\8?07)  
ante-dated cheque 倒填日期支票 KR%WBvv  
anticipated expenditure 预期开支 R3l{.{3p2  
anticipated net profit 预期纯利 Up'#OkTx  
anticipated revenue 预期收入 .(.
<  
anti-inflation measure 反通货膨胀措施 y%;o  
anti-inflationary stance 反通货膨胀立场 Ez0zk9  
apparent deficit 表面赤字 d[J_iD{ &  
apparent financial solvency 表面偿债能力 \`xlD&F@U  
apparent partner 表面合伙人 m,!SDCq  
application for personal assessment 个人入息课税申请书 kaB4[u  
application of fund 资金应用 X~c?C-fV  
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 `o295eiY(b  
appointed actuary 委任精算师 Z[d13G;  
appointed auditor 委任核数师；委任审计师 {&mHfN  
appointed trustee 委任的受托人 ,xVA J6_#  
appointer 委任人 5TB6QLPEwY  
apportioned pro rata 按比例分摊 t(-,mw  
apportionment 分配；分摊 ^Y%_{   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '!8-/nlv1  
apportionment formula 分摊方程式 3]*1%
=~X/  
apportionment of estate duty 遗产税的分摊 )Hmf=eoc  
appraisal 估价；评估 \|HNFxT`  
appreciable growth 可观增长 Wu'qp
J  
appreciable impact 显着影响 S7Ty}?E@  
appreciable increase 可观增长 B5|\<CF  
appreciation 增值；升值 L*[3rqER  
appreciation against other currencies 相对其他货币升值 ->{-yh]j v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =urGs`\  
appreciation tax 增值税 2wIJ;rh  
appropriation 拨款；拨用；拨付
`HkNO@N[  
appropriation account 拨款帐目 9g5h~Ma  
Appropriation Bill 拨款法案 6`@J=Q?  
appropriation-in-aid system 补助拨款办法 6X%g-aTs  
approved assets 核准资产 4,c6VCw3+  
approved basket stock 认可一篮子证券 u"*DI=pwb  
approved budget 核准预算 QO(F%&v++  
approved charitable donation 认可慈善捐款 ` w\P- q  
approved charitable institution 认可慈善机构 CCe>*tdf  
approved currency 核准货币；认可货币 L}Y.xi  
approved estimates 核准预算 !Vw
1w1  
approved estimates of expenditure 核准开支预算 n*=#jL  
approved overseas insurer 核准海外保险人 ;VAyH('~  
approved overseas trust company 核准海外信托公司 yvoz 3_!  
approved pooled investment fund 核准汇集投资基金 %}VH5s9\  
approved provident fund scheme 认可公积金计划 Lm2)3;ei  
approved provision 核准拨款 .E}lAd.Mn  
approved redeemable share 核准可赎回股份 Gb\PubJ  
approved regional stock 认可地区性证券 qz>R"pj0g  
approved retirement scheme 认可退休金计划 mQ"uG?NE  
approved subordinated loan 核准附属贷款 ucx02^uA  
arbitrage 套戥；套汇；套利 Rt+-ud{O  
arbitrageur 套戥者；套汇者 ji1vLu4|t  
arbitrary amount 临时款项 R~k`KuY@!  
arrangement 措施；安排；协定 </`\3t  
arrears 欠款 tj[E!  
arrears of pay 欠付薪酬 r.\L@Y<  
arrears of revenue 逾期未收税款；逾期未收的帐项 X$ZVY2  
articles of association 组织章程；组织细则；组织章程细则 7<] EH:9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `z0q:ME  
ascertainment of profit 确定利润 ?e<2'\5v  
"Asia Clear" “亚洲结算系统”