[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 BdRE*9.0  
allotment notice 股份配售通知；配股通知 N23+1h  
allotment of shares 股份分配 Ghc hfI.  
allowable 可获宽免；免税的 UGezo3}  
allowable business loss 可扣除的营业亏损 96([V|5K  
allowable expenses 可扣税的支出 9, sCJ5bb"  
allowance 免税额；津贴；备抵；准备金 3e!a>Gl*  
allowance for debts 债项的免税额 ;Fwm1ezx0  
allowance for depreciation by wear and tear 耗损折旧免税额 v\r7.l:hf  
allowance for funeral expenses 殡殓费的免税额 %^)JaEUC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xhp-4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Sj=69>m]5  
allowance to debtor 给债务人的津贴 av|6r#  
alteration of capital 资本更改 zN8&M<mTl  
alternate trustee 候补受托人 \M1M2(@pDJ  
amalgamation 合并 !D|pbzQc8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8M(|{~~3 :  
ambit of charges 征税范围；收费范围 OL6xMToP  
amended valuation 经修订的估值 cVv4gQD\  
American Commodities Exchange 美国商品交易所 6vp8LNSW  
American Express Bank Limited 美国运通银行 )b:~kuHi  
American Stock Exchange 美国证券交易所 ?AM8*w  
amortization 摊销 6=`m   
amount due from banks 存放银行同业的款项 xs83S.fHg  
amount due from banks abroad 存放海外银行同业的款项 ^7^bA  
amount due from holding companies 控股公司欠款 &xMJ^Nv  
amount due from local banks 存放本港银行同业的款项 "gl:4|i'  
amount due to banks 银行同业的存款 4jyr\=42F'  
amount due to banks abroad 海外银行同业的存款 ^|hRu{QW  
amount due to holding companies 控股公司存款 zi DlJ3]^  
amount due to local banks 本港银行同业的存款 <PuB3PEvV  
amount due to outport banks 外埠银行同业的存款 ~jCpL@rS  
amount for note issue 发行纸币的款额 (w@MlMk  
amount of bond 担保契据的款额 BD-c 0-+m  
amount of consideration 代价款额 I}]@e^ ~  
amount of contribution 供款数额 :\w[xqH  
amount of indebtedness 负债款额 E[htB><  
amount of principal of the loan 贷款本金额 ?}lpo; $  
amount of rates chargeable 应征差饷数额 |?t8M9[Z  
amount of share capital 股本额 %JA &O  
amount of sums assured 承保款额 <:yq~?  
amount of variation 变动幅度 yPxG`w'  
amount of vote 拨款数额 +hvIJv ?  
amount payable 应付款额 {J6sM$aj  
amount receivable 应收款额 E+m"yQp{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gk]qE]hi  
analysis 分析 ; K 6Fe)  
ancillary risk 附属风险 g:3'x/a1  
annual account 周年帐目；周年帐目报表；年度决算；年结 qer 'V  
annual accounting date 年结日期 -L4G WJ~.-  
annual allowance 每年免税额；年积金；年度津贴；年津 8UY=}R2C
  
annual balance 年度余额 BQJ`vIa  
annual disposable income 每年可动用收入 <[B[  
annual estimates 周年预算 zl0:U2x7  
annual fee 年费 mEc;-b f  
annual general meeting 周年大会 U"Ob@$ROFy  
annual growth rate 年增率；每年增长率 22|
M{  
annual long-term supplement 长期个案每年补助金 2;(iTPz +  
annual pensionable emolument 可供计算退休金的年薪 ?e|:6a+[f  
annual report 年报 f/WM}Hpj  
Annual Report on the Consumer Price Index 《消费物价指数年报》  - $MC  
annual return 周年报表；周年申报表；每年报税表格 o_KcnVQ\  
Annual Return Rules 《周年报表规则》  AqKx3p6  
annual review of consumer prices 每年消费物价回顾 |I^Jn@Mq:  
annual roll-forward basis 逐年延展方式 a):Run  
annual salary 年薪 ~m09yc d<  
annual statement 年度报表；年度决算表 HtXBaIl\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /zP)2q^  
annuitant 年金受益人 G mUs U{  
annuity 年金 %oL&~6l$  
annuity contract 年金合约 '<W,-i  
annuity on human life 人寿年金 RDZh>K PG  
antecedent debt 先前的债项 WQmiG=Dw^  
ante-dated cheque 倒填日期支票 ~Z/`W`  
anticipated expenditure 预期开支 A=[f>8  
anticipated net profit 预期纯利 G~hILW^  
anticipated revenue 预期收入 ]\mb6Hc  
anti-inflation measure 反通货膨胀措施 8cPf0p:  
anti-inflationary stance 反通货膨胀立场 c:_i)":  
apparent deficit 表面赤字 "91Atb;hJ  
apparent financial solvency 表面偿债能力 Ac(irPrD  
apparent partner 表面合伙人 TKBK 3
N  
application for personal assessment 个人入息课税申请书 }/}`onRZ  
application of fund 资金应用 *]| JX&  
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 .VEfd4+ni{  
appointed actuary 委任精算师 IS*
"_o<AR  
appointed auditor 委任核数师；委任审计师 e^Wv*OD'  
appointed trustee 委任的受托人 -:p1gg&  
appointer 委任人 Olh%"=*;  
apportioned pro rata 按比例分摊 j#>![km Mu  
apportionment 分配；分摊 h
\cK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #2'&=?J1r  
apportionment formula 分摊方程式 ,) jB<`  
apportionment of estate duty 遗产税的分摊 jG ;(89QR/  
appraisal 估价；评估 N$a-i  
appreciable growth 可观增长 iZUz6  
appreciable impact 显着影响 ITqigGan%  
appreciable increase 可观增长 2u H\8A+'f  
appreciation 增值；升值 5@rqU(]<   
appreciation against other currencies 相对其他货币升值 SK}g(X7IWH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R .'Gg  
appreciation tax 增值税 AS"|r  
appropriation 拨款；拨用；拨付 [gr[0aGBc  
appropriation account 拨款帐目 {Qmb!`F  
Appropriation Bill 拨款法案 ZO6bG$y64  
appropriation-in-aid system 补助拨款办法 Wv/5#
_  
approved assets 核准资产  %!h+  
approved basket stock 认可一篮子证券 <).qe Z  
approved budget 核准预算 e[&3K<  
approved charitable donation 认可慈善捐款 vjRD?kF  
approved charitable institution 认可慈善机构 $=SYssg7La  
approved currency 核准货币；认可货币  ^52R`{  
approved estimates 核准预算 <l/Qf[V  
approved estimates of expenditure 核准开支预算 Ijro;rsEKM  
approved overseas insurer 核准海外保险人 *G|]5  
approved overseas trust company 核准海外信托公司
Y6;9j=[  
approved pooled investment fund 核准汇集投资基金 >mSl~.I2  
approved provident fund scheme 认可公积金计划 v86 `\K*0Y  
approved provision 核准拨款 gCI'YEx  
approved redeemable share 核准可赎回股份 OWfj<#}t+  
approved regional stock 认可地区性证券 Z'm%3  
approved retirement scheme 认可退休金计划 B&j+fi  
approved subordinated loan 核准附属贷款 / hdl  
arbitrage 套戥；套汇；套利 U*h)nc  
arbitrageur 套戥者；套汇者 ]-LE'Px|  
arbitrary amount 临时款项 RtQfE+  
arrangement 措施；安排；协定 3?CpylCO  
arrears 欠款 FdHWF|D  
arrears of pay 欠付薪酬 kakWXGeR  
arrears of revenue 逾期未收税款；逾期未收的帐项 RA67w&  
articles of association 组织章程；组织细则；组织章程细则 'E8Qi'g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fpwh.R:yV  
ascertainment of profit 确定利润 r(CL=[  
"Asia Clear" “亚洲结算系统”