[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 4wl1hp>,  
allotment notice 股份配售通知；配股通知 tnRf!A;m  
allotment of shares 股份分配 fu/8r%:h  
allowable 可获宽免；免税的 /kW Z 8Z  
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 {
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allowance 免税额；津贴；备抵；准备金 `@~e<s`j  
allowance for debts 债项的免税额 sgX!4wG&Z  
allowance for depreciation by wear and tear 耗损折旧免税额 ~[g(@Xt  
allowance for funeral expenses 殡殓费的免税额 `>gG"1,]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :v&[!  
allowance for repairs and outgoings 修葺及支出方面的免税额 8M,*w6P  
allowance to debtor 给债务人的津贴 .+9hm|  
alteration of capital 资本更改 1i76u!{U  
alternate trustee 候补受托人 1-KNXGb'  
amalgamation 合并 ]pax,|+$C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t]yxLl\  
ambit of charges 征税范围；收费范围 };/QK*  
amended valuation 经修订的估值 O VV@  
American Commodities Exchange 美国商品交易所 =3e7n2N)  
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 HN5m%R&`  
amortization 摊销 > ;,S||  
amount due from banks 存放银行同业的款项 uN|A}/hr]  
amount due from banks abroad 存放海外银行同业的款项 
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amount due from holding companies 控股公司欠款 )`\hK  
amount due from local banks 存放本港银行同业的款项 QU"WpkO  
amount due to banks 银行同业的存款 _ 4ag- '5  
amount due to banks abroad 海外银行同业的存款 m>@hh#kBg  
amount due to holding companies 控股公司存款 Dyov}
y  
amount due to local banks 本港银行同业的存款 :xh{SsW@  
amount due to outport banks 外埠银行同业的存款 8+zW:0"[  
amount for note issue 发行纸币的款额 ;[v!#+yml  
amount of bond 担保契据的款额 q2qi~}l  
amount of consideration 代价款额 I C`3%^  
amount of contribution 供款数额 QQ*
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amount of indebtedness 负债款额  +\/Q  
amount of principal of the loan 贷款本金额 T
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amount of rates chargeable 应征差饷数额 TR"C<&y$j  
amount of share capital 股本额 [2%[~&4  
amount of sums assured 承保款额 FaL\6w  
amount of variation 变动幅度 C"{^w
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amount of vote 拨款数额 lSj gN~:z  
amount payable 应付款额 ~wvt:E,fC  
amount receivable 应收款额 DD|0?i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a~$XD(w^  
analysis 分析 eA /n.V$z  
ancillary risk 附属风险 b/SBQ"B%  
annual account 周年帐目；周年帐目报表；年度决算；年结 N'Gq9A  
annual accounting date 年结日期 S$6|KY u  
annual allowance 每年免税额；年积金；年度津贴；年津 ]-=L7a
 
annual balance 年度余额 @CMI$}!{V  
annual disposable income 每年可动用收入 [);oj<  
annual estimates 周年预算 *Rgr4- eS  
annual fee 年费 !ifU}qFzK  
annual general meeting 周年大会 Y"Cf84E  
annual growth rate 年增率；每年增长率 ke4E1T-1n  
annual long-term supplement 长期个案每年补助金 o2/:e  
annual pensionable emolument 可供计算退休金的年薪 _:x]'w%  
annual report 年报 i'>6Qo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !b8V&<  
annual return 周年报表；周年申报表；每年报税表格 <I+kB^Er  
Annual Return Rules 《周年报表规则》 =7Ln&t
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annual review of consumer prices 每年消费物价回顾 !`69.v  
annual roll-forward basis 逐年延展方式 `MtzA^Xr  
annual salary 年薪 6FUW^dt  
annual statement 年度报表；年度决算表 /<LZt<K  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查  ~?ab_CY  
annuitant 年金受益人 ?Oyo /?/  
annuity 年金 @CprC]X  
annuity contract 年金合约 X Xque-  
annuity on human life 人寿年金 S|85g1}t  
antecedent debt 先前的债项 ]\ E"oZ  
ante-dated cheque 倒填日期支票 ]vrZGX a+  
anticipated expenditure 预期开支 2g.lb&3W  
anticipated net profit 预期纯利 SSK}'LQ  
anticipated revenue 预期收入 AIF?>wgq  
anti-inflation measure 反通货膨胀措施 b!<_ JOL2.  
anti-inflationary stance 反通货膨胀立场 ~#_~DqbMZ5  
apparent deficit 表面赤字 .<x6U*)\O  
apparent financial solvency 表面偿债能力 u'Y XI="(  
apparent partner 表面合伙人 8-Abg:)  
application for personal assessment 个人入息课税申请书 Q$%apL  
application of fund 资金应用 *a9cBl'_  
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 ? SFBUX(p  
appointed actuary 委任精算师 E^F"$Z"N  
appointed auditor 委任核数师；委任审计师 x|H`%Z  
appointed trustee 委任的受托人 @rl5k(  
appointer 委任人 B8&q$QV  
apportioned pro rata 按比例分摊 6$u/
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apportionment 分配；分摊 TI>5g(:3\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L9b.D<  
apportionment formula 分摊方程式 GQ2GcX(E(  
apportionment of estate duty 遗产税的分摊 Jo?LPR \6  
appraisal 估价；评估 727#7Bo  
appreciable growth 可观增长 f:o.[4p2  
appreciable impact 显着影响 ah>c)1DA*H  
appreciable increase 可观增长 ,
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appreciation 增值；升值 b<h((]Q>^  
appreciation against other currencies 相对其他货币升值 i~@gI5[k+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ot0teNF  
appreciation tax 增值税 3Y#Q'r?  
appropriation 拨款；拨用；拨付 Mz@{_*2   
appropriation account 拨款帐目 !:{Qbv&T  
Appropriation Bill 拨款法案 0.MB;gm:  
appropriation-in-aid system 补助拨款办法 |G j.E  
approved assets 核准资产 kmQ:wf:  
approved basket stock 认可一篮子证券 r!r08yf  
approved budget 核准预算 ~ua(Qm  
approved charitable donation 认可慈善捐款 T(!1\TB  
approved charitable institution 认可慈善机构 g2OnLEF]s  
approved currency 核准货币；认可货币 {FJMcO=  
approved estimates 核准预算 U/>I! 7oe  
approved estimates of expenditure 核准开支预算 I?T !  
approved overseas insurer 核准海外保险人 Z{8%Cln  
approved overseas trust company 核准海外信托公司 }m:paB"3  
approved pooled investment fund 核准汇集投资基金 >6es 5}  
approved provident fund scheme 认可公积金计划 Fh~9(Y
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approved provision 核准拨款 h ldZA  
approved redeemable share 核准可赎回股份 b
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approved regional stock 认可地区性证券 ?QP>rm  
approved retirement scheme 认可退休金计划 K1 f1T  
approved subordinated loan 核准附属贷款 {`HbpM<=m]  
arbitrage 套戥；套汇；套利 Np\
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arbitrageur 套戥者；套汇者 ;>,B(Xz4i  
arbitrary amount 临时款项 9Po>laT 5  
arrangement 措施；安排；协定 . Xlo-gHk  
arrears 欠款 [^"}jbn/  
arrears of pay 欠付薪酬 b9g2mW L\T  
arrears of revenue 逾期未收税款；逾期未收的帐项 \VPw3  
articles of association 组织章程；组织细则；组织章程细则 175e:\Tw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "&_+!TBg,  
ascertainment of profit 确定利润 Zpd-ob  
"Asia Clear" “亚洲结算系统”