[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 ;|RTx  
allotment notice 股份配售通知；配股通知 t7pFW^&  
allotment of shares 股份分配 TrNF=
x>  
allowable 可获宽免；免税的 jCY%|  
allowable business loss 可扣除的营业亏损 TzZq(?V  
allowable expenses 可扣税的支出 ni<(K 0~  
allowance 免税额；津贴；备抵；准备金 <%^&2UMg  
allowance for debts 债项的免税额 FwK]$4*  
allowance for depreciation by wear and tear 耗损折旧免税额 *Ly6`HZ9  
allowance for funeral expenses 殡殓费的免税额 [;N'=]`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h;Qk@F  
allowance for repairs and outgoings 修葺及支出方面的免税额 7=uj2.J6  
allowance to debtor 给债务人的津贴 iCoX&"lb  
alteration of capital 资本更改 QPx^_jA  
alternate trustee 候补受托人 :3PH8 TL  
amalgamation 合并 4 6x'I(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AX INThJ  
ambit of charges 征税范围；收费范围 cK@wsA^4  
amended valuation 经修订的估值 54,er$$V  
American Commodities Exchange 美国商品交易所 ^ 9sjj  
American Express Bank Limited 美国运通银行 jdN`mosJ  
American Stock Exchange 美国证券交易所 3q.q YX  
amortization 摊销 @WhHUd4s  
amount due from banks 存放银行同业的款项 iscz}E,Y  
amount due from banks abroad 存放海外银行同业的款项 #mT"gs  
amount due from holding companies 控股公司欠款 s"|Pdc4  
amount due from local banks 存放本港银行同业的款项 i%/+5gq  
amount due to banks 银行同业的存款 `L zPotz  
amount due to banks abroad 海外银行同业的存款
W_=f'yb:E  
amount due to holding companies 控股公司存款 OI*H,Z"  
amount due to local banks 本港银行同业的存款 t
1".0  
amount due to outport banks 外埠银行同业的存款 NbobliC=  
amount for note issue 发行纸币的款额 =]t| ];c%  
amount of bond 担保契据的款额 4*L_)z&4;  
amount of consideration 代价款额 x2EUr,7  
amount of contribution 供款数额 ~[ jQ!tz  
amount of indebtedness 负债款额 6863xOv{T  
amount of principal of the loan 贷款本金额 \+etCo   
amount of rates chargeable 应征差饷数额 PCvWS.{  
amount of share capital 股本额 1\Xw3prH  
amount of sums assured 承保款额 0sqFF[i  
amount of variation 变动幅度 | Iib|HQ)  
amount of vote 拨款数额 E./2jCwI(Y  
amount payable 应付款额 w xH7?tsf  
amount receivable 应收款额 'F<TSy|4kI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e(sk[guvX  
analysis 分析 ig!+2g  
ancillary risk 附属风险 Y*^[P,+J*}  
annual account 周年帐目；周年帐目报表；年度决算；年结 EPm/r  
annual accounting date 年结日期 *|0 -~u%q  
annual allowance 每年免税额；年积金；年度津贴；年津 @F eTz[  
annual balance 年度余额 w(/S?d  
annual disposable income 每年可动用收入 }6#  
annual estimates 周年预算 zda 3 ,U2o  
annual fee 年费 3Ul*QN{6  
annual general meeting 周年大会
>%G1"d?j  
annual growth rate 年增率；每年增长率 ^#$n~]s  
annual long-term supplement 长期个案每年补助金 ^y::jK  
annual pensionable emolument 可供计算退休金的年薪 'V
{W-W<  
annual report 年报 %;_MGa e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZH8,KY"  
annual return 周年报表；周年申报表；每年报税表格 \bcLiKE{  
Annual Return Rules 《周年报表规则》 O?2DQY?jT  
annual review of consumer prices 每年消费物价回顾 t!Xw
W$@  
annual roll-forward basis 逐年延展方式 *T/']t  
annual salary 年薪 vgPCQO([  
annual statement 年度报表；年度决算表 ~a:  
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 D^O@'zP=At  
annuitant 年金受益人 Nc`L;CP  
annuity 年金 j_AACq {.  
annuity contract 年金合约 $I
=~S[p  
annuity on human life 人寿年金 N['.BN  
antecedent debt 先前的债项 yA
t^;  
ante-dated cheque 倒填日期支票 +whDU2 "  
anticipated expenditure 预期开支 Tbq;h?D  
anticipated net profit 预期纯利 Upe%r
C(  
anticipated revenue 预期收入 t# i#(H  
anti-inflation measure 反通货膨胀措施 w>gYx(8b  
anti-inflationary stance 反通货膨胀立场 ! mHO$bQ"  
apparent deficit 表面赤字 ]esC[r]PJ  
apparent financial solvency 表面偿债能力 HtFDlvdy]  
apparent partner 表面合伙人 .]^?<bG  
application for personal assessment 个人入息课税申请书 ;+%rw2Z,B  
application of fund 资金应用 ;TYBx24vD'  
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 b9krOe*j  
appointed actuary 委任精算师 t_^4`dW`  
appointed auditor 委任核数师；委任审计师 C]6O!Pb0  
appointed trustee 委任的受托人 Vksuu@cch  
appointer 委任人 Da|z"I x  
apportioned pro rata 按比例分摊 )8AXm  
apportionment 分配；分摊 w<#!h6Y=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g#bRT*,L  
apportionment formula 分摊方程式 vN:Ng  
apportionment of estate duty 遗产税的分摊 ;pAK_>
 
appraisal 估价；评估 eFgA 8kY)  
appreciable growth 可观增长 3BI1fXT4=j  
appreciable impact 显着影响 K0~rN.C!0  
appreciable increase 可观增长 9w"*y#_  
appreciation 增值；升值 #"!<W0  
appreciation against other currencies 相对其他货币升值 (=0.inZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &~CI<\o P  
appreciation tax 增值税 N7"W{"3D  
appropriation 拨款；拨用；拨付 KO [Yi  
appropriation account 拨款帐目 l#o  ~W`  
Appropriation Bill 拨款法案 aN?zmkPpov  
appropriation-in-aid system 补助拨款办法 ll^#JpT[S  
approved assets 核准资产 {c'lhUB   
approved basket stock 认可一篮子证券 1zv'.uu.,  
approved budget 核准预算 ?}oFg#m-<L  
approved charitable donation 认可慈善捐款 q~3>R=t  
approved charitable institution 认可慈善机构 **%37  
approved currency 核准货币；认可货币 lxx2H1([  
approved estimates 核准预算 FPz9N@M%Q  
approved estimates of expenditure 核准开支预算 P:c w|Q  
approved overseas insurer 核准海外保险人 Ml_^ `vn  
approved overseas trust company 核准海外信托公司 ?s01@f#  
approved pooled investment fund 核准汇集投资基金 uRvP hkqm  
approved provident fund scheme 认可公积金计划 0mE 0 j  
approved provision 核准拨款 01]f2.5  
approved redeemable share 核准可赎回股份 )A6<c%d =x  
approved regional stock 认可地区性证券 6P3*Z  
approved retirement scheme 认可退休金计划 Sjqpec8  
approved subordinated loan 核准附属贷款 (.:e,l{U%  
arbitrage 套戥；套汇；套利 V[LglPt  
arbitrageur 套戥者；套汇者 Q ,g\  
arbitrary amount 临时款项 dO'(2J8  
arrangement 措施；安排；协定 <'u'#E@"sl  
arrears 欠款 ?,z}%p  
arrears of pay 欠付薪酬 cuX)8+  
arrears of revenue 逾期未收税款；逾期未收的帐项 Nn6%9PX_)  
articles of association 组织章程；组织细则；组织章程细则 *4'"2"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J.a]K[ci  
ascertainment of profit 确定利润 -7ep{p-  
"Asia Clear" “亚洲结算系统”