[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 @?w8XHEa|  
allotment notice 股份配售通知；配股通知 #h 4`f  
allotment of shares 股份分配 ZL3aO,G2  
allowable 可获宽免；免税的 :V%XEN)  
allowable business loss 可扣除的营业亏损 F_Q?0 Do0'  
allowable expenses 可扣税的支出 c==` r C  
allowance 免税额；津贴；备抵；准备金 "z^&>#F  
allowance for debts 债项的免税额 Nz,8NM]  
allowance for depreciation by wear and tear 耗损折旧免税额 `+ !GoXI  
allowance for funeral expenses 殡殓费的免税额 }/%(7Ff{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "SuBtoK  
allowance for repairs and outgoings 修葺及支出方面的免税额 zlh}8Es  
allowance to debtor 给债务人的津贴 s57-<&@J9  
alteration of capital 资本更改 O!b >  
alternate trustee 候补受托人 l+>&-lX'  
amalgamation 合并 ( ]Z$mv!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #l(cBM9sz  
ambit of charges 征税范围；收费范围 rSYzrVc  
amended valuation 经修订的估值 Q&Rj)1!  
American Commodities Exchange 美国商品交易所 [>'P  
American Express Bank Limited 美国运通银行 T4\F=iw4  
American Stock Exchange 美国证券交易所 SOyE$GoOsx  
amortization 摊销 qq&G~y  
amount due from banks 存放银行同业的款项
QPi]5z?  
amount due from banks abroad 存放海外银行同业的款项 sW":~=H  
amount due from holding companies 控股公司欠款 GHMoT  
amount due from local banks 存放本港银行同业的款项 BVx: JiA  
amount due to banks 银行同业的存款 4s!rrDN  
amount due to banks abroad 海外银行同业的存款 }NMkL l]J  
amount due to holding companies 控股公司存款 V01-n{~G  
amount due to local banks 本港银行同业的存款 Z7eD+4gD  
amount due to outport banks 外埠银行同业的存款 He4sP
`&I  
amount for note issue 发行纸币的款额 ;P-xKRU!Xx  
amount of bond 担保契据的款额 MS
mvQ  
amount of consideration 代价款额 C} #:<Jx  
amount of contribution 供款数额 lg0iNc!  
amount of indebtedness 负债款额 u3 mTsq!  
amount of principal of the loan 贷款本金额 }ug|&25D  
amount of rates chargeable 应征差饷数额 a*}ZT,V  
amount of share capital 股本额 W*q[f!@  
amount of sums assured 承保款额 rNL*(PN}lO  
amount of variation 变动幅度 ELp @/c=Wr  
amount of vote 拨款数额
mCtuR*z_  
amount payable 应付款额 FTtGiGd|Zy  
amount receivable 应收款额 5@$b@jTd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +"!,rZ7,A  
analysis 分析 aDx{Q&  
ancillary risk 附属风险 Ks.pb !r  
annual account 周年帐目；周年帐目报表；年度决算；年结 Nb[z+V{=  
annual accounting date 年结日期 p7Yej(B  
annual allowance 每年免税额；年积金；年度津贴；年津 3_Su5~^  
annual balance 年度余额 _LV;q! /j  
annual disposable income 每年可动用收入 G)b6Rit  
annual estimates 周年预算 q%=`PCty  
annual fee 年费 {89F*  
annual general meeting 周年大会 eUYd0L!  
annual growth rate 年增率；每年增长率 0kI.dX)  
annual long-term supplement 长期个案每年补助金 8>TDrpT}  
annual pensionable emolument 可供计算退休金的年薪 =GpO}t">  
annual report 年报 )MFa~/x  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bQlShVJL  
annual return 周年报表；周年申报表；每年报税表格 sKhX0,s&  
Annual Return Rules 《周年报表规则》 &L,zh{Mp  
annual review of consumer prices 每年消费物价回顾 FO{K=9O  
annual roll-forward basis 逐年延展方式
t)74(  
annual salary 年薪 -Cxk#-sb#  
annual statement 年度报表；年度决算表 7F
Mg6z8~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8CxC`*L(  
annuitant 年金受益人 [-cYFdt"V  
annuity 年金 &eQF[8 ,  
annuity contract 年金合约 )TxAhaz+  
annuity on human life 人寿年金 !GcH )  
antecedent debt 先前的债项 >dol  
ante-dated cheque 倒填日期支票 {~a=aOS  
anticipated expenditure 预期开支 Akf?BB3bC  
anticipated net profit 预期纯利 J7BfH,o  
anticipated revenue 预期收入 jb8v3L  
anti-inflation measure 反通货膨胀措施 SrfDl*  
anti-inflationary stance 反通货膨胀立场 i,BE]w  
apparent deficit 表面赤字 QDS=M]  
apparent financial solvency 表面偿债能力 Exox&T  
apparent partner 表面合伙人 4r!8_$fN?G  
application for personal assessment 个人入息课税申请书 w%Tcx^:  
application of fund 资金应用 _eAZ_@  
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 :Vc+/ZyW  
appointed actuary 委任精算师 YLSp$d4y  
appointed auditor 委任核数师；委任审计师 k9`Bi`wp  
appointed trustee 委任的受托人 i{w<4E3  
appointer 委任人 %N@454enH  
apportioned pro rata 按比例分摊 IiV:bHUE}0  
apportionment 分配；分摊 *p{wC r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D}l^ow  
apportionment formula 分摊方程式 az~4sx$+}  
apportionment of estate duty 遗产税的分摊 dOArXp`s  
appraisal 估价；评估 R=~+-^O!  
appreciable growth 可观增长 m/sAYF"  
appreciable impact 显着影响 zp>q$e40  
appreciable increase 可观增长 NrVrR80Y  
appreciation 增值；升值 lL~T@+J~  
appreciation against other currencies 相对其他货币升值 w?A&XB+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;Y#~2eYCz  
appreciation tax 增值税 [)|P-x-<  
appropriation 拨款；拨用；拨付 ~HD:Y7  
appropriation account 拨款帐目 |?0Cm|?  
Appropriation Bill 拨款法案
? &ew$%  
appropriation-in-aid system 补助拨款办法 w+bQpIPM  
approved assets 核准资产 3!^5a%u   
approved basket stock 认可一篮子证券 LD5n_W  
approved budget 核准预算 ig^9lM'  
approved charitable donation 认可慈善捐款 mmm025.   
approved charitable institution 认可慈善机构 E_]L8UC;m  
approved currency 核准货币；认可货币 't \:@-tQ  
approved estimates 核准预算 oop''6`C%  
approved estimates of expenditure 核准开支预算 2/f:VB?<T  
approved overseas insurer 核准海外保险人 MNOT<(  
approved overseas trust company 核准海外信托公司 VZ{aET!  
approved pooled investment fund 核准汇集投资基金 09`5<9/  
approved provident fund scheme 认可公积金计划 ^
EE3E'  
approved provision 核准拨款 uBw1Xud[YI  
approved redeemable share 核准可赎回股份 <#JJS}TLk  
approved regional stock 认可地区性证券 iy Zs:4jkc  
approved retirement scheme 认可退休金计划 =1f
O"|L  
approved subordinated loan 核准附属贷款 ma>{((N  
arbitrage 套戥；套汇；套利 ncf=S(G+  
arbitrageur 套戥者；套汇者 _, /m  
arbitrary amount 临时款项 0PD]#.
+  
arrangement 措施；安排；协定 HJ]\VP9Zb  
arrears 欠款 y% =n
hV  
arrears of pay 欠付薪酬 M%+l21&  
arrears of revenue 逾期未收税款；逾期未收的帐项 oX@nWQBc_  
articles of association 组织章程；组织细则；组织章程细则 "40Jxqt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 AxLnF(eG  
ascertainment of profit 确定利润 :-7`Lfi@%  
"Asia Clear" “亚洲结算系统”