[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
3APYO  
allotment notice 股份配售通知；配股通知 %f#\i#G<k  
allotment of shares 股份分配 Gavkil  
allowable 可获宽免；免税的 4`G=q^GL,  
allowable business loss 可扣除的营业亏损 A xR\ned  
allowable expenses 可扣税的支出 P59uALi  
allowance 免税额；津贴；备抵；准备金 cB36p&%  
allowance for debts 债项的免税额 q]?+By- 0  
allowance for depreciation by wear and tear 耗损折旧免税额
E$&;]a  
allowance for funeral expenses 殡殓费的免税额 s|p(KWo2U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q\G{]dz?R  
allowance for repairs and outgoings 修葺及支出方面的免税额 *hl<Y,W(  
allowance to debtor 给债务人的津贴 :9O|l)N)W=  
alteration of capital 资本更改 6fQ*X~| p  
alternate trustee 候补受托人 ~{Ua92zV9  
amalgamation 合并 fcn_<Yh0W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :`j"Sj!t3  
ambit of charges 征税范围；收费范围 *U2Ck<"]  
amended valuation 经修订的估值 6<Be#Y]b  
American Commodities Exchange 美国商品交易所 ?bCTLt7k  
American Express Bank Limited 美国运通银行 tdb4?^.s  
American Stock Exchange 美国证券交易所  z8tt+AU  
amortization 摊销 ILIRI[7(  
amount due from banks 存放银行同业的款项 KD9Ca $-  
amount due from banks abroad 存放海外银行同业的款项 3?]S,~!F  
amount due from holding companies 控股公司欠款 ~vkud+r  
amount due from local banks 存放本港银行同业的款项 `C ?a  
amount due to banks 银行同业的存款 I>8Bc  
amount due to banks abroad 海外银行同业的存款 RDJ82{  
amount due to holding companies 控股公司存款 "9.6\Y\*  
amount due to local banks 本港银行同业的存款 fVv$K&  
amount due to outport banks 外埠银行同业的存款 7~ILRj5Nq  
amount for note issue 发行纸币的款额 ),z,LU Yf  
amount of bond 担保契据的款额 Q9nu"x %  
amount of consideration 代价款额 q w"e0q%)  
amount of contribution 供款数额 "%Lmgy:~  
amount of indebtedness 负债款额 : hi$}xHa  
amount of principal of the loan 贷款本金额 MQ hYJ01i  
amount of rates chargeable 应征差饷数额 Vc{/o=1u  
amount of share capital 股本额 EywZIw?mjX  
amount of sums assured 承保款额 H?ieNXP7{  
amount of variation 变动幅度 8g&uE*7N  
amount of vote 拨款数额 ..]B9M.  
amount payable 应付款额 M~#5/eRX  
amount receivable 应收款额 :r[W'h_%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yFa&GxSq  
analysis 分析 >E{#HPpBi  
ancillary risk 附属风险 mn,=V[f  
annual account 周年帐目；周年帐目报表；年度决算；年结 C[^a/P`i  
annual accounting date 年结日期
Q9SPb6O2  
annual allowance 每年免税额；年积金；年度津贴；年津 ]q@rGD85K  
annual balance 年度余额 =]6_{#Z<  
annual disposable income 每年可动用收入 !Q\X)C  
annual estimates 周年预算 eDvXU_yA  
annual fee 年费 ^D0/H N   
annual general meeting 周年大会 ok8JnQC
 
annual growth rate 年增率；每年增长率 b49|4   
annual long-term supplement 长期个案每年补助金 `,<>){c|  
annual pensionable emolument 可供计算退休金的年薪 BZ8h*|uT"  
annual report 年报 \0xzBs1!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q|m#IVc  
annual return 周年报表；周年申报表；每年报税表格
xy2eJJq  
Annual Return Rules 《周年报表规则》 ,|=iv  
annual review of consumer prices 每年消费物价回顾 :6qU SE  
annual roll-forward basis 逐年延展方式 !NQf< ch  
annual salary 年薪 *T1L)Cp  
annual statement 年度报表；年度决算表 bi,rMgW  
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 p=je"{  
annuitant 年金受益人 Q
q6%53  
annuity 年金 0`zm>fh}  
annuity contract 年金合约 zhD`\&G.  
annuity on human life 人寿年金 -uS7~Ww.a  
antecedent debt 先前的债项 +/1P^U /  
ante-dated cheque 倒填日期支票 X*D5y8<  
anticipated expenditure 预期开支 ,5%aP%  
anticipated net profit 预期纯利 +X4tt
v  
anticipated revenue 预期收入 rQAbN
6  
anti-inflation measure 反通货膨胀措施 V_ avaE  
anti-inflationary stance 反通货膨胀立场 b3jU~L$  
apparent deficit 表面赤字 jp\JwE  
apparent financial solvency 表面偿债能力 .'+|>6eU  
apparent partner 表面合伙人 BUboP?#%)  
application for personal assessment 个人入息课税申请书 Bil;@,Z#  
application of fund 资金应用  yS(=eB_  
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 VbY>l' rY  
appointed actuary 委任精算师 Ra*k  
appointed auditor 委任核数师；委任审计师 -bIpmp?  
appointed trustee 委任的受托人 GNj/jU<o!  
appointer 委任人  : $u{  
apportioned pro rata 按比例分摊 ):"Z7~j=  
apportionment 分配；分摊 A[lbBR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y+b4s Ff  
apportionment formula 分摊方程式 NA%M)u{|  
apportionment of estate duty 遗产税的分摊 xs+pCK|  
appraisal 估价；评估 iSDE6  
appreciable growth 可观增长 $="t7C9S  
appreciable impact 显着影响 /d;C)%$  
appreciable increase 可观增长 {No*Z'X  
appreciation 增值；升值 thG;~W  
appreciation against other currencies 相对其他货币升值 o!:V=F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "|P8L| @*  
appreciation tax 增值税 r
eo  
appropriation 拨款；拨用；拨付 _dOR-<  
appropriation account 拨款帐目 6mcxp+lm|  
Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法 zN}1Qh  
approved assets 核准资产 B \?We\y  
approved basket stock 认可一篮子证券 c@H_f  
approved budget 核准预算 *12,MO>go  
approved charitable donation 认可慈善捐款 yB][ 3?lv  
approved charitable institution 认可慈善机构 Ky"]L~8$  
approved currency 核准货币；认可货币 [O)(0  
approved estimates 核准预算 0*!CJ;%N  
approved estimates of expenditure 核准开支预算 }:JE*D|  
approved overseas insurer 核准海外保险人
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approved overseas trust company 核准海外信托公司
#rZF4>c  
approved pooled investment fund 核准汇集投资基金 },r30`)Q  
approved provident fund scheme 认可公积金计划 U*Q1(C  
approved provision 核准拨款 tBR"sBiws  
approved redeemable share 核准可赎回股份 +; / ]'  
approved regional stock 认可地区性证券 ^{z
@=o<o  
approved retirement scheme 认可退休金计划 yX%q7ex
 
approved subordinated loan 核准附属贷款 h)S223[  
arbitrage 套戥；套汇；套利 X|o;*J](  
arbitrageur 套戥者；套汇者 yGGQ; !/  
arbitrary amount 临时款项 3FWl_d~uD  
arrangement 措施；安排；协定 &T7|f!y  
arrears 欠款 \#1*r'V8  
arrears of pay 欠付薪酬 P .I<.e  
arrears of revenue 逾期未收税款；逾期未收的帐项 ""AP-7  
articles of association 组织章程；组织细则；组织章程细则 Qsv3`c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F_28q15~:  
ascertainment of profit 确定利润 | %E\?-TK  
"Asia Clear" “亚洲结算系统”