[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 sKtH4d5)  
allotment notice 股份配售通知；配股通知 lKcnM3n  
allotment of shares 股份分配 %Ok.XBS)  
allowable 可获宽免；免税的 = 4L.  
allowable business loss 可扣除的营业亏损 ?FyA2q!  
allowable expenses 可扣税的支出 ` fXcW)  
allowance 免税额；津贴；备抵；准备金 #"l=Lv  
allowance for debts 债项的免税额 L` 6`NYR  
allowance for depreciation by wear and tear 耗损折旧免税额  OxRzKT  
allowance for funeral expenses 殡殓费的免税额 uP:'e8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jh1fM`kB5K  
allowance for repairs and outgoings 修葺及支出方面的免税额 A]1](VQ)4  
allowance to debtor 给债务人的津贴 Flsf5 Tr0  
alteration of capital 资本更改 &LE/hA  
alternate trustee 候补受托人 ~9=g"v  
amalgamation 合并 t V</x0#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NeH^g0Q2,g  
ambit of charges 征税范围；收费范围 L,$9)`j  
amended valuation 经修订的估值 ;IyQqP#,<  
American Commodities Exchange 美国商品交易所 p)`JVq,H/B  
American Express Bank Limited 美国运通银行 G9;WO*  
American Stock Exchange 美国证券交易所 :7gIm|2"]  
amortization 摊销 idHBz*3~ps  
amount due from banks 存放银行同业的款项 SyI#Q[f'_  
amount due from banks abroad 存放海外银行同业的款项 yd$y\pN=<  
amount due from holding companies 控股公司欠款 sHNt>5p  
amount due from local banks 存放本港银行同业的款项 xp ae0vw  
amount due to banks 银行同业的存款 UWz<~Vy  
amount due to banks abroad 海外银行同业的存款 09r.0Ks  
amount due to holding companies 控股公司存款 nL
9m{$Zv  
amount due to local banks 本港银行同业的存款 #~"jo[  
amount due to outport banks 外埠银行同业的存款 &}<IR\ci  
amount for note issue 发行纸币的款额 u7K0m! jW  
amount of bond 担保契据的款额 R b'"09)$  
amount of consideration 代价款额 z[th@!3  
amount of contribution 供款数额  o4xZaF4+  
amount of indebtedness 负债款额 EyhQjsaT  
amount of principal of the loan 贷款本金额 P69S[aqW  
amount of rates chargeable 应征差饷数额 `3~w#?+=*  
amount of share capital 股本额 b?z8Yp6  
amount of sums assured 承保款额 U.&=b<f(0r  
amount of variation 变动幅度 -g~$HTsGm  
amount of vote 拨款数额 ."${.BPn~  
amount payable 应付款额 @l 1 piz8  
amount receivable 应收款额 Y:O%x
tGi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V
}&  
analysis 分析 3vx?x39*Y  
ancillary risk 附属风险 _95V"h
 
annual account 周年帐目；周年帐目报表；年度决算；年结 JVRK\A|R  
annual accounting date 年结日期 6 LC*X  
annual allowance 每年免税额；年积金；年度津贴；年津 [!"u&iu`  
annual balance 年度余额 qvCl mZ  
annual disposable income 每年可动用收入 M*nfWQ a  
annual estimates 周年预算 Zx@{nVoYe~  
annual fee 年费 R
~#\gMs  
annual general meeting 周年大会 ds`a6>746  
annual growth rate 年增率；每年增长率 e(cctC|l  
annual long-term supplement 长期个案每年补助金 L0}"H .  
annual pensionable emolument 可供计算退休金的年薪 WL<Cj_N_{H  
annual report 年报 wT ;D<rqe`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^b'[81%  
annual return 周年报表；周年申报表；每年报税表格 }{s<!b  
Annual Return Rules 《周年报表规则》 7^=O^!sa  
annual review of consumer prices 每年消费物价回顾 6#v"+V  
annual roll-forward basis 逐年延展方式 t68h$u  
annual salary 年薪 $Ad 5hkz  
annual statement 年度报表；年度决算表 7cH[}v`pn  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &{99Owqg  
annuitant 年金受益人 ~nw]q<7r  
annuity 年金 .Um.dXBYU  
annuity contract 年金合约 .7" f~%&oP  
annuity on human life 人寿年金 z6\Y& {  
antecedent debt 先前的债项 C,.$g>)MZK  
ante-dated cheque 倒填日期支票 k? X7h2  
anticipated expenditure 预期开支 ):1NeJOFF  
anticipated net profit 预期纯利 ?Yxk1Y4ig)  
anticipated revenue 预期收入 -W2 !_  
anti-inflation measure 反通货膨胀措施 1s .Ose  
anti-inflationary stance 反通货膨胀立场 mJl|dk_ c  
apparent deficit 表面赤字 |d&a&6U:  
apparent financial solvency 表面偿债能力 ULj'DzlfH  
apparent partner 表面合伙人 ex1bjM7  
application for personal assessment 个人入息课税申请书 1 %K^(J;  
application of fund 资金应用 Q u{#4qToA  
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 #)z_TM07P  
appointed actuary 委任精算师 lUbQ@7a<'  
appointed auditor 委任核数师；委任审计师 4 @ )|N'  
appointed trustee 委任的受托人 /aP4'U8ov  
appointer 委任人 crG+BFi
 
apportioned pro rata 按比例分摊 Nw* >$v  
apportionment 分配；分摊 B[}#m'Lv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a~jM^b;VN  
apportionment formula 分摊方程式 q,A;d^g  
apportionment of estate duty 遗产税的分摊 $5Jo%K%  
appraisal 估价；评估 X H,1\J-S  
appreciable growth 可观增长 jNBvy1  
appreciable impact 显着影响 4vQ]7`I.f  
appreciable increase 可观增长  $ac VJI?  
appreciation 增值；升值 QE1DTU  
appreciation against other currencies 相对其他货币升值 F6`$5%$M;?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4*&_h g)h  
appreciation tax 增值税 }j;*7x8(  
appropriation 拨款；拨用；拨付 $n.oY5=\  
appropriation account 拨款帐目 |]y]K%  
Appropriation Bill 拨款法案 6SJ  
appropriation-in-aid system 补助拨款办法 ;rC)*=4#  
approved assets 核准资产 [9Q}e;T  
approved basket stock 认可一篮子证券 W{B)c?G]  
approved budget 核准预算 S2T~ 7-  
approved charitable donation 认可慈善捐款 *EY^t=  
approved charitable institution 认可慈善机构 )2~Iqzc4  
approved currency 核准货币；认可货币 }}y~\TB~}  
approved estimates 核准预算 KF(N=?KO  
approved estimates of expenditure 核准开支预算 w,f1F;!q1  
approved overseas insurer 核准海外保险人 JI##l:,7r  
approved overseas trust company 核准海外信托公司 lky{<jZ%  
approved pooled investment fund 核准汇集投资基金 ;n0VF77>O  
approved provident fund scheme 认可公积金计划 u2}zRC=  
approved provision 核准拨款 H=,0p  
approved redeemable share 核准可赎回股份 *c9/ I  
approved regional stock 认可地区性证券 [Vzp D 4  
approved retirement scheme 认可退休金计划 I
Y jt*p5  
approved subordinated loan 核准附属贷款 `tZm  
arbitrage 套戥；套汇；套利 M*6}#ST  
arbitrageur 套戥者；套汇者 i^`]TOP  
arbitrary amount 临时款项 apFY//(yu  
arrangement 措施；安排；协定 2?J[D7  
arrears 欠款 W{'RR.
  
arrears of pay 欠付薪酬 ;]XKe')  
arrears of revenue 逾期未收税款；逾期未收的帐项 *c<0cHv*  
articles of association 组织章程；组织细则；组织章程细则 A"ApWJ3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NFxs4:] RT  
ascertainment of profit 确定利润 :jo !Yi  
"Asia Clear" “亚洲结算系统”