[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 Mg&HRE  
allotment notice 股份配售通知；配股通知 31H|?c
g<  
allotment of shares 股份分配 X9 SJ~n  
allowable 可获宽免；免税的 5t TLMZ`o  
allowable business loss 可扣除的营业亏损 []!tT-Gzy  
allowable expenses 可扣税的支出 -B",&yTV  
allowance 免税额；津贴；备抵；准备金 
2~+'vi  
allowance for debts 债项的免税额 N c9<X  
allowance for depreciation by wear and tear 耗损折旧免税额 f.sPE8#3=  
allowance for funeral expenses 殡殓费的免税额 8}]l9"q(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~rp.jd 0l  
allowance for repairs and outgoings 修葺及支出方面的免税额 *'s&/vEy  
allowance to debtor 给债务人的津贴 @b4b{d5[  
alteration of capital 资本更改 CdE2w?1  
alternate trustee 候补受托人 4{c`g$j>  
amalgamation 合并  ;I[.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gt?!E6^ !  
ambit of charges 征税范围；收费范围 2nVuz9h  
amended valuation 经修订的估值 $eTv6B?m  
American Commodities Exchange 美国商品交易所 vr5<LNCLQ  
American Express Bank Limited 美国运通银行 XT\ Td}>  
American Stock Exchange 美国证券交易所  zgZi  
amortization 摊销 "87O4 #$  
amount due from banks 存放银行同业的款项 \;4L~_2$q  
amount due from banks abroad 存放海外银行同业的款项 Aigcq38  
amount due from holding companies 控股公司欠款 RRK^~JQI.2  
amount due from local banks 存放本港银行同业的款项 _gis+f/8h  
amount due to banks 银行同业的存款 Z:W')Nd(  
amount due to banks abroad 海外银行同业的存款 EY=\C$3J:  
amount due to holding companies 控股公司存款 R V_MWv  
amount due to local banks 本港银行同业的存款 ;F" kD  
amount due to outport banks 外埠银行同业的存款 R;5QD`  
amount for note issue 发行纸币的款额 mg/C Ux  
amount of bond 担保契据的款额 h'z+8X_t  
amount of consideration 代价款额 ~7FEY0/  
amount of contribution 供款数额 s:qxAUi\/  
amount of indebtedness 负债款额 Q%_!xQP`  
amount of principal of the loan 贷款本金额 h Kp,4D>2_  
amount of rates chargeable 应征差饷数额 HPv&vdr3  
amount of share capital 股本额 T +|J
19  
amount of sums assured 承保款额 h+ `J=a|\  
amount of variation 变动幅度 "H/2r]?GT  
amount of vote 拨款数额 7=9A_4G!  
amount payable 应付款额 eHfG;NsV/  
amount receivable 应收款额 8,Q.t7v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f=-!2#%  
analysis 分析 3}.mp}K5  
ancillary risk 附属风险 a,F8+ Pb>  
annual account 周年帐目；周年帐目报表；年度决算；年结 \{Ox@   
annual accounting date 年结日期 3 "2<T^H]  
annual allowance 每年免税额；年积金；年度津贴；年津 *)}Ap4[  
annual balance 年度余额 #L). BM  
annual disposable income 每年可动用收入 qkZ5+2 m  
annual estimates 周年预算 ]DL> .<]d  
annual fee 年费 %Hh &u .  
annual general meeting 周年大会 $A5B{2  
annual growth rate 年增率；每年增长率 5,G<}cd  
annual long-term supplement 长期个案每年补助金 VdjU2d  
annual pensionable emolument 可供计算退休金的年薪 `SSP53R(0  
annual report 年报 =l?"=HF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MfZ}xu  
annual return 周年报表；周年申报表；每年报税表格 -Lz1#Sk]A  
Annual Return Rules 《周年报表规则》 pU'`9fLi_  
annual review of consumer prices 每年消费物价回顾 N'Z_
6A*-  
annual roll-forward basis 逐年延展方式 9ph D5b~j  
annual salary 年薪 &})4?5  
annual statement 年度报表；年度决算表 O#uaGziFf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }(vOaD|k=  
annuitant 年金受益人  ` i^`Q  
annuity 年金 
5 Fl  
annuity contract 年金合约 "
=v J}  
annuity on human life 人寿年金 :*w:eKk  
antecedent debt 先前的债项 hz>yv@1  
ante-dated cheque 倒填日期支票 \|b1s @c8  
anticipated expenditure 预期开支 ;{F;e)${M  
anticipated net profit 预期纯利 %3@RZe  
anticipated revenue 预期收入 J T0,Z  
anti-inflation measure 反通货膨胀措施 4p/V6kr&r  
anti-inflationary stance 反通货膨胀立场 \e5,`  
apparent deficit 表面赤字 gw}7%U`T9  
apparent financial solvency 表面偿债能力 rwV u?W  
apparent partner 表面合伙人 iu:p&h  
application for personal assessment 个人入息课税申请书 %l]rQjV-  
application of fund 资金应用 <|>:UGAR  
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 .-1{,o/
&Q  
appointed actuary 委任精算师 6m;wO r  
appointed auditor 委任核数师；委任审计师 'piF_5(@  
appointed trustee 委任的受托人 bW 79<T'+  
appointer 委任人 *|.y
X%"k  
apportioned pro rata 按比例分摊 ?-6x]l=]  
apportionment 分配；分摊 cvLcre% >A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7HR%rO?'  
apportionment formula 分摊方程式 %]= 'Uv^x  
apportionment of estate duty 遗产税的分摊 VHXR)}  
appraisal 估价；评估 MM58w3Mz
 
appreciable growth 可观增长 80l3.z,:  
appreciable impact 显着影响 )uv$tnP*  
appreciable increase 可观增长 t9-\x  
appreciation 增值；升值 ss M9t  
appreciation against other currencies 相对其他货币升值 F" #3 s=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f^yLwRUD  
appreciation tax 增值税 YQ[&h  
appropriation 拨款；拨用；拨付 JXa%TpI: E  
appropriation account 拨款帐目 BOl
$UJ|K  
Appropriation Bill 拨款法案  M$-(4 0  
appropriation-in-aid system 补助拨款办法 G4`sRaT.  
approved assets 核准资产 YaE['a  
approved basket stock 认可一篮子证券 `efH(  
approved budget 核准预算 v.8S V
]  
approved charitable donation 认可慈善捐款 9[]"%6  
approved charitable institution 认可慈善机构 gV.Pg[[1  
approved currency 核准货币；认可货币 _$jJpy  
approved estimates 核准预算 cE8 _keR~  
approved estimates of expenditure 核准开支预算 (k HQKQmq  
approved overseas insurer 核准海外保险人 ]C:Ifh~  
approved overseas trust company 核准海外信托公司 MAhPO!e5.  
approved pooled investment fund 核准汇集投资基金 6s "bstc{  
approved provident fund scheme 认可公积金计划 }mS0{rxD4  
approved provision 核准拨款 Jtk.v49Ad>  
approved redeemable share 核准可赎回股份 <?va) o u  
approved regional stock 认可地区性证券 p-03V"^&  
approved retirement scheme 认可退休金计划 / )u,Oa  
approved subordinated loan 核准附属贷款 @^4M~F%  
arbitrage 套戥；套汇；套利 "OAZ<  
arbitrageur 套戥者；套汇者 DDCQAf  
arbitrary amount 临时款项 ?Dp^dR  
arrangement 措施；安排；协定 aZ :?(u]  
arrears 欠款 !{ )AV/\D  
arrears of pay 欠付薪酬 PHL@1K{)  
arrears of revenue 逾期未收税款；逾期未收的帐项 J,M5<s[Xqt  
articles of association 组织章程；组织细则；组织章程细则 (9q{J(44  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OU3+SYM  
ascertainment of profit 确定利润 U&\{/l  
"Asia Clear" “亚洲结算系统”