[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 y/ ef>ZZ  
allotment notice 股份配售通知；配股通知 ZX./P 0  
allotment of shares 股份分配 338k?nHxv  
allowable 可获宽免；免税的 e h?zNu2=  
allowable business loss 可扣除的营业亏损 %aVq+kC h  
allowable expenses 可扣税的支出 i6Emhji  
allowance 免税额；津贴；备抵；准备金 CdjI`  
allowance for debts 债项的免税额 5uj?#)N  
allowance for depreciation by wear and tear 耗损折旧免税额 CN8Y\<Ar  
allowance for funeral expenses 殡殓费的免税额 Vb]=B~^`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %^1V4  
allowance for repairs and outgoings 修葺及支出方面的免税额 JO6)-U$7UG  
allowance to debtor 给债务人的津贴 ok\vQs(a  
alteration of capital 资本更改 z/@slT  
alternate trustee 候补受托人 aE$[52  
amalgamation 合并 @O^6&\s>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :(*V?WI  
ambit of charges 征税范围；收费范围 9 X`Sm}i  
amended valuation 经修订的估值 jLHkOk5{:  
American Commodities Exchange 美国商品交易所 }l} Bo.C  
American Express Bank Limited 美国运通银行 VY=jc~c]v  
American Stock Exchange 美国证券交易所 o9yJf#-En  
amortization 摊销 5(Q%XQV*P  
amount due from banks 存放银行同业的款项 -ifFbT+x  
amount due from banks abroad 存放海外银行同业的款项 kzUIZ/+ZL,  
amount due from holding companies 控股公司欠款 EDl!w:  
amount due from local banks 存放本港银行同业的款项 ]:k/Y$O2  
amount due to banks 银行同业的存款 gu.}M:u  
amount due to banks abroad 海外银行同业的存款 scz&h#0V  
amount due to holding companies 控股公司存款 -3Z,EaG^  
amount due to local banks 本港银行同业的存款 a fW@T2  
amount due to outport banks 外埠银行同业的存款 ['tY4$L(  
amount for note issue 发行纸币的款额 ^EQ<SCh  
amount of bond 担保契据的款额 =|y9UlsD  
amount of consideration 代价款额 j[J-f@F \Y  
amount of contribution 供款数额 i#Bf"W{F  
amount of indebtedness 负债款额 h(u8&MHx  
amount of principal of the loan 贷款本金额 u.m[u)HQ  
amount of rates chargeable 应征差饷数额 Zaf:fsj>  
amount of share capital 股本额 ~[nSXnPO  
amount of sums assured 承保款额 yEoF4bt  
amount of variation 变动幅度 ,CcV/K  
amount of vote 拨款数额 ,N p0wg0  
amount payable 应付款额 Q1I6$8:7  
amount receivable 应收款额 a:OQGhc=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :zke %Yx  
analysis 分析 \aUC(K~o\;  
ancillary risk 附属风险 By",rD- r  
annual account 周年帐目；周年帐目报表；年度决算；年结 WUXx;9>  
annual accounting date 年结日期 Ed df2;-.  
annual allowance 每年免税额；年积金；年度津贴；年津 &>W$6>@  
annual balance 年度余额 goOCu  
annual disposable income 每年可动用收入 bSi%2Onj  
annual estimates 周年预算 x,@B(9No  
annual fee 年费 U-(01-  
annual general meeting 周年大会 S3*`jF>q  
annual growth rate 年增率；每年增长率 pG^  
annual long-term supplement 长期个案每年补助金 vDhh>x(  
annual pensionable emolument 可供计算退休金的年薪 rCbDu&k]  
annual report 年报 n& qg;TT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }9#r0Vja  
annual return 周年报表；周年申报表；每年报税表格 b)5uf'?-  
Annual Return Rules 《周年报表规则》 0#s"e}@v  
annual review of consumer prices 每年消费物价回顾 G+"t/?/  
annual roll-forward basis 逐年延展方式 DIfaVo/"  
annual salary 年薪 J~zUp(>K  
annual statement 年度报表；年度决算表 o!Ieb  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {14fA)`%  
annuitant 年金受益人 {{D)YldtA  
annuity 年金  "W7K"=X  
annuity contract 年金合约 Ls$D$/:q?  
annuity on human life 人寿年金 gw3K+P  
antecedent debt 先前的债项 S.94edQ  
ante-dated cheque 倒填日期支票 e L^|v  
anticipated expenditure 预期开支 I7vz+>Jr  
anticipated net profit 预期纯利 [")o.(  
anticipated revenue 预期收入 n&;85IF1  
anti-inflation measure 反通货膨胀措施 0$)>D==  
anti-inflationary stance 反通货膨胀立场 6azGhxh  
apparent deficit 表面赤字 
pnowy;  
apparent financial solvency 表面偿债能力 ;
!mzyb*  
apparent partner 表面合伙人 t~EPn.  
application for personal assessment 个人入息课税申请书 wc NOLUl  
application of fund 资金应用 2~1SQ.Q<RY  
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 qn<|-hA*  
appointed actuary 委任精算师 k"T}2 7  
appointed auditor 委任核数师；委任审计师 FxtQXu-g  
appointed trustee 委任的受托人 DJXmGt]  
appointer 委任人 3G)#5Lf<  
apportioned pro rata 按比例分摊 +>Qq (Y  
apportionment 分配；分摊 jrlVvzZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:uq\+(9  
apportionment formula 分摊方程式 9N%We|L,c  
apportionment of estate duty 遗产税的分摊 hz;G$cuEE  
appraisal 估价；评估 {W=%U|f  
appreciable growth 可观增长 QT< }] 0  
appreciable impact 显着影响 .9on@S  
appreciable increase 可观增长 uk<4+x,2)  
appreciation 增值；升值 jk; clwyz/  
appreciation against other currencies 相对其他货币升值 hl7bzKO*w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -aPg#ub  
appreciation tax 增值税 |mdVdD~go  
appropriation 拨款；拨用；拨付 fcRxp{*zO  
appropriation account 拨款帐目 1MP~dRZ$  
Appropriation Bill 拨款法案 iZ3IdiZ  
appropriation-in-aid system 补助拨款办法 uy[At+%zg  
approved assets 核准资产 0_95|3kc  
approved basket stock 认可一篮子证券 [fya)}  
approved budget 核准预算 5,Jp[bw{H{  
approved charitable donation 认可慈善捐款 zUkgG61  
approved charitable institution 认可慈善机构 "/*\1v9  
approved currency 核准货币；认可货币 UUYSFa%  
approved estimates 核准预算 @w#-aGJO  
approved estimates of expenditure 核准开支预算 ?*G|XnM&  
approved overseas insurer 核准海外保险人 rxgbV.tx  
approved overseas trust company 核准海外信托公司 ';w#w<yaI  
approved pooled investment fund 核准汇集投资基金 ??
-[eB.  
approved provident fund scheme 认可公积金计划 ld|5TN1  
approved provision 核准拨款 (^
8Y|:Tz  
approved redeemable share 核准可赎回股份 :j9l"5"  
approved regional stock 认可地区性证券 n71r_S*  
approved retirement scheme 认可退休金计划 knu,"<  
approved subordinated loan 核准附属贷款 =V,mtT  
arbitrage 套戥；套汇；套利 EnKR%Ctw  
arbitrageur 套戥者；套汇者 iW]j9}t  
arbitrary amount 临时款项 q 6:dy  
arrangement 措施；安排；协定 &=@IzmA  
arrears 欠款 Sxt"B  
arrears of pay 欠付薪酬 EA@.,7F  
arrears of revenue 逾期未收税款；逾期未收的帐项 MnsJEvn/  
articles of association 组织章程；组织细则；组织章程细则 fa jGZyd0:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~WeM TXF>y  
ascertainment of profit 确定利润 Z, zWuE3  
"Asia Clear" “亚洲结算系统”