[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 pQ<Y:-`c  
allotment notice 股份配售通知；配股通知 !GEJIefx_  
allotment of shares 股份分配 .Twk {p  
allowable 可获宽免；免税的 y {<9]'  
allowable business loss 可扣除的营业亏损  ?_"ik[w}  
allowable expenses 可扣税的支出 VEw"  
allowance 免税额；津贴；备抵；准备金 r!a3\ep  
allowance for debts 债项的免税额 JO"<{ngsQ  
allowance for depreciation by wear and tear 耗损折旧免税额 Q7COQ2~K   
allowance for funeral expenses 殡殓费的免税额 Ktm4 A O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h@WhNk7"xa  
allowance for repairs and outgoings 修葺及支出方面的免税额 }t1a*z  
allowance to debtor 给债务人的津贴 B|AV$N*  
alteration of capital 资本更改 :+|Z@KB  
alternate trustee 候补受托人 c>~*/%+  
amalgamation 合并 ; XN{x  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ""QP%  
ambit of charges 征税范围；收费范围 df#$9-  
amended valuation 经修订的估值 ZH)="qx[  
American Commodities Exchange 美国商品交易所 ;Nj7qt  
American Express Bank Limited 美国运通银行 WYYa/,{9.  
American Stock Exchange 美国证券交易所 =;&yd';k  
amortization 摊销 f/Bp.YwL  
amount due from banks 存放银行同业的款项 @w!PaP  
amount due from banks abroad 存放海外银行同业的款项 PJrtMAcKq  
amount due from holding companies 控股公司欠款 l9u!aD  
amount due from local banks 存放本港银行同业的款项 h"lv7;
B$  
amount due to banks 银行同业的存款 LRG6
:&  
amount due to banks abroad 海外银行同业的存款 s1=G;  
amount due to holding companies 控股公司存款 q,eVjt F  
amount due to local banks 本港银行同业的存款
1.9}_4!  
amount due to outport banks 外埠银行同业的存款 \:ak ''  
amount for note issue 发行纸币的款额 _ T):G6C8  
amount of bond 担保契据的款额 <=0 u2~E  
amount of consideration 代价款额 Um-[~-  
amount of contribution 供款数额 Gc;{\VU  
amount of indebtedness 负债款额 >!1.  
amount of principal of the loan 贷款本金额 RnI&8  
amount of rates chargeable 应征差饷数额 o;R2p $  
amount of share capital 股本额 //<nr\oP  
amount of sums assured 承保款额 I4q9|'-yx  
amount of variation 变动幅度 xZwLlY  
amount of vote 拨款数额 ouFYvtFg  
amount payable 应付款额 1gy.8i  
amount receivable 应收款额 aAMVsE{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D"?fn<2  
analysis 分析 \\dMy9M-  
ancillary risk 附属风险 :G2k5xD/E  
annual account 周年帐目；周年帐目报表；年度决算；年结 EbE-}>7OO  
annual accounting date 年结日期 ^y1j.M@q  
annual allowance 每年免税额；年积金；年度津贴；年津 QY?~ZwYB  
annual balance 年度余额 [t@Mn  
annual disposable income 每年可动用收入 4f'V8|QM{  
annual estimates 周年预算 lqZ5?BD1  
annual fee 年费 q$tUH)0  
annual general meeting 周年大会 E:}r5S)4  
annual growth rate 年增率；每年增长率 &Ao+X=qw  
annual long-term supplement 长期个案每年补助金 kB|B   
annual pensionable emolument 可供计算退休金的年薪 j=aI9p  
annual report 年报 (#RH
B`h5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .]7Qu;L  
annual return 周年报表；周年申报表；每年报税表格 h!:~f-@j4  
Annual Return Rules 《周年报表规则》 5N*Ux4M  
annual review of consumer prices 每年消费物价回顾 dwd:6.J(  
annual roll-forward basis 逐年延展方式 S"k*6U  
annual salary 年薪 Gkv{~?95  
annual statement 年度报表；年度决算表 Z(_ZAB%+D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i'wAE:Xe  
annuitant 年金受益人 jSuL5|Gui  
annuity 年金 -s$F&\5by  
annuity contract 年金合约 /<8N\_wh  
annuity on human life 人寿年金 QZhjb
  
antecedent debt 先前的债项 mzc 4/<th  
ante-dated cheque 倒填日期支票 r~nsN*t  
anticipated expenditure 预期开支 FH%GIi  
anticipated net profit 预期纯利 X2i}vjkY  
anticipated revenue 预期收入 NDAw{[.%  
anti-inflation measure 反通货膨胀措施 e^Ky<*Y  
anti-inflationary stance 反通货膨胀立场 'fNKlPMv4D  
apparent deficit 表面赤字 0,Y5KE{  
apparent financial solvency 表面偿债能力 -cm$[,b6  
apparent partner 表面合伙人 d)R352  
application for personal assessment 个人入息课税申请书 VA%Un,5h  
application of fund 资金应用 ]
$\|ktY!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \3jW~FV  
appointed actuary 委任精算师 JS>Gd/Jd  
appointed auditor 委任核数师；委任审计师 -"[<ek  
appointed trustee 委任的受托人 /q$,'^.A  
appointer 委任人 }sFm9j7yR  
apportioned pro rata 按比例分摊 (q7 Ry4-  
apportionment 分配；分摊 ;/*6U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 13&0rLS  
apportionment formula 分摊方程式 "y<?Q
}1  
apportionment of estate duty 遗产税的分摊 -+em!g'  
appraisal 估价；评估 NwR}yb6  
appreciable growth 可观增长 t"YNgC ^  
appreciable impact 显着影响 d/e|'MPX  
appreciable increase 可观增长 5pRV3K{H  
appreciation 增值；升值 V@QK  
appreciation against other currencies 相对其他货币升值 iTg;7~1pY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z>06hBv(?Y  
appreciation tax 增值税 cl*PFQp9j  
appropriation 拨款；拨用；拨付 wgRsZ  
appropriation account 拨款帐目 l?)ZJ3]a  
Appropriation Bill 拨款法案 n%\ /J  
appropriation-in-aid system 补助拨款办法 #vqo -y7@  
approved assets 核准资产 e<#DdpX!H~  
approved basket stock 认可一篮子证券 N9<Ujom  
approved budget 核准预算 [ dE.
 [  
approved charitable donation 认可慈善捐款 VCcr3Dx()F  
approved charitable institution 认可慈善机构 3u\;j; Td!  
approved currency 核准货币；认可货币 o!r8{L  
approved estimates 核准预算 X *7\lf2  
approved estimates of expenditure 核准开支预算
$eBX  
approved overseas insurer 核准海外保险人 q0bHB_|wL  
approved overseas trust company 核准海外信托公司 ^Mk%z9 ?  
approved pooled investment fund 核准汇集投资基金 ,*@AX>  
approved provident fund scheme 认可公积金计划 ?P7] u>H  
approved provision 核准拨款 DF{Qw@P!  
approved redeemable share 核准可赎回股份 6k/U3&R  
approved regional stock 认可地区性证券 UP{j5gR:_  
approved retirement scheme 认可退休金计划 }V|{lvt.  
approved subordinated loan 核准附属贷款 92'wkS  
arbitrage 套戥；套汇；套利 )*d W=r/$V  
arbitrageur 套戥者；套汇者 Wi}FY }f  
arbitrary amount 临时款项 yRYWch  
arrangement 措施；安排；协定 *+b6B_u]  
arrears 欠款 9lo[&^<  
arrears of pay 欠付薪酬 9ElCg"  
arrears of revenue 逾期未收税款；逾期未收的帐项 U`x bPQ  
articles of association 组织章程；组织细则；组织章程细则 nB ".'=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :9|W#d{o  
ascertainment of profit 确定利润 !"TZ:"VZU  
"Asia Clear" “亚洲结算系统”