[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 H_RVGAbU  
allotment notice 股份配售通知；配股通知 4g}eqW  
allotment of shares 股份分配 |Rh%wJ  
allowable 可获宽免；免税的 +V"t'
t7  
allowable business loss 可扣除的营业亏损 +="?[:  
allowable expenses 可扣税的支出 &dqC =oK]  
allowance 免税额；津贴；备抵；准备金 +?xW%omy  
allowance for debts 债项的免税额 R$'0<y8E*]  
allowance for depreciation by wear and tear 耗损折旧免税额 &zl=}xeA  
allowance for funeral expenses 殡殓费的免税额 N# Ru`;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /65ddt  
allowance for repairs and outgoings 修葺及支出方面的免税额 67/&AiS?  
allowance to debtor 给债务人的津贴 V~V_+  
alteration of capital 资本更改 [B}$U|V0  
alternate trustee 候补受托人 _Y7uM6HL\  
amalgamation 合并 d" T">Og)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CJ*8x7-t  
ambit of charges 征税范围；收费范围 D^(Nijl9U  
amended valuation 经修订的估值 }L.xt88  
American Commodities Exchange 美国商品交易所 gO0X- fN8  
American Express Bank Limited 美国运通银行 faqOG Ab  
American Stock Exchange 美国证券交易所 |1sl>X,  
amortization 摊销 kaSy 9Y{  
amount due from banks 存放银行同业的款项 ?Y:>Ouv*z'  
amount due from banks abroad 存放海外银行同业的款项 d ] J5c  
amount due from holding companies 控股公司欠款 mnKSO  
amount due from local banks 存放本港银行同业的款项 ?a~59! u  
amount due to banks 银行同业的存款 #G[S  
amount due to banks abroad 海外银行同业的存款 wS*An
4%G  
amount due to holding companies 控股公司存款 \,YF['Qq  
amount due to local banks 本港银行同业的存款 o6JCy\Bx  
amount due to outport banks 外埠银行同业的存款 3$fzqFo  
amount for note issue 发行纸币的款额 D
0'L  
amount of bond 担保契据的款额 `XAlzI  
amount of consideration 代价款额 3P{ d~2  
amount of contribution 供款数额 ))y`q@  
amount of indebtedness 负债款额 d5/x2!mH8  
amount of principal of the loan 贷款本金额 ]a4rA+NFLB  
amount of rates chargeable 应征差饷数额 1#KE4 (  
amount of share capital 股本额 4Wz@^7|V5  
amount of sums assured 承保款额 &xKln1z'  
amount of variation 变动幅度 muMb pF  
amount of vote 拨款数额 ('H[[YODh  
amount payable 应付款额 (*{Y#XD{  
amount receivable 应收款额 ,e6n3]W8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3l
w KV  
analysis 分析 "E4;M/  
ancillary risk 附属风险 *D&(6$ [^  
annual account 周年帐目；周年帐目报表；年度决算；年结 B@P +b*%  
annual accounting date 年结日期 !q:[$g-@q  
annual allowance 每年免税额；年积金；年度津贴；年津 W(^R-&av  
annual balance 年度余额 dso6ZRx  
annual disposable income 每年可动用收入 wc&%icF*cr  
annual estimates 周年预算 :~K c"Pg  
annual fee 年费 [)K?e!c8  
annual general meeting 周年大会
2=P.$Kx  
annual growth rate 年增率；每年增长率 5F#Q1gP-  
annual long-term supplement 长期个案每年补助金 :A+nmz!z  
annual pensionable emolument 可供计算退休金的年薪 U^
bF}4m  
annual report 年报 99G zhX_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >Lv Q&fAo  
annual return 周年报表；周年申报表；每年报税表格 {0a (R2nB  
Annual Return Rules 《周年报表规则》 N~c Y~a  
annual review of consumer prices 每年消费物价回顾 ,,U8X [A  
annual roll-forward basis 逐年延展方式 _g
AU`aO^  
annual salary 年薪 )U6-&-07  
annual statement 年度报表；年度决算表 rA<>k/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 TR@*tfS  
annuitant 年金受益人 xqP DL9
\  
annuity 年金 J.nJ@?O+  
annuity contract 年金合约 @xKfqKoqg  
annuity on human life 人寿年金 x~!gGfP  
antecedent debt 先前的债项 ^0 zWiX  
ante-dated cheque 倒填日期支票 IP #w  
anticipated expenditure 预期开支 [SnnOqWw  
anticipated net profit 预期纯利 ^oykimYI-  
anticipated revenue 预期收入 nSMw5  
anti-inflation measure 反通货膨胀措施 33O O
%rWi  
anti-inflationary stance 反通货膨胀立场 <xb=.xe  
apparent deficit 表面赤字 <a=, {O  
apparent financial solvency 表面偿债能力 NeG$;z7  
apparent partner 表面合伙人 ,{tz%\,%  
application for personal assessment 个人入息课税申请书 FLWQY,  
application of fund 资金应用 s{QS2G$5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 A*&
`cUoA  
appointed actuary 委任精算师  l,}^<P]  
appointed auditor 委任核数师；委任审计师 V:<NQd  
appointed trustee 委任的受托人 /w5~ O:  
appointer 委任人 17hFwo`  
apportioned pro rata 按比例分摊 3Ryae/Nk  
apportionment 分配；分摊 J5i$D
0K[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 A>0wqT  
apportionment formula 分摊方程式 Ub>Pl,~'  
apportionment of estate duty 遗产税的分摊 zO@7V>2  
appraisal 估价；评估 p\>im+0oh  
appreciable growth 可观增长 **RW 9F
U  
appreciable impact 显着影响 F.N4Q'2Z  
appreciable increase 可观增长 @<n8?"{5S  
appreciation 增值；升值 (x+C=1,  
appreciation against other currencies 相对其他货币升值 f( %r)%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MLd*WpiI.  
appreciation tax 增值税 d]fo>[%Xr  
appropriation 拨款；拨用；拨付 k&<cFZU  
appropriation account 拨款帐目 ,McwPHEMB  
Appropriation Bill 拨款法案 tTX@Bb8  
appropriation-in-aid system 补助拨款办法 ( E8(np  
approved assets 核准资产 PO$ OXw  
approved basket stock 认可一篮子证券 '4T]=s~N  
approved budget 核准预算 IY* ~df  
approved charitable donation 认可慈善捐款 KG2ij~v  
approved charitable institution 认可慈善机构 @Czj] t`  
approved currency 核准货币；认可货币 f:w#r.]
 
approved estimates 核准预算
a>_Cxsb&`  
approved estimates of expenditure 核准开支预算 E/<5JhI9~  
approved overseas insurer 核准海外保险人 t;>"V.F<1  
approved overseas trust company 核准海外信托公司 w
ZAY0@pA  
approved pooled investment fund 核准汇集投资基金 49e~/YY  
approved provident fund scheme 认可公积金计划 *5Mg^}ZC5  
approved provision 核准拨款 QqF&lMH  
approved redeemable share 核准可赎回股份 "OdR"M(G\  
approved regional stock 认可地区性证券 (Lp$EC&%6  
approved retirement scheme 认可退休金计划 vX9B^W||x  
approved subordinated loan 核准附属贷款 K6 {0`'x  
arbitrage 套戥；套汇；套利 |aaoi4OJ  
arbitrageur 套戥者；套汇者 \!]Zq#*kH  
arbitrary amount 临时款项 ;|.~'':  
arrangement 措施；安排；协定 ! u4'1jd[d  
arrears 欠款 |Z"5zL10  
arrears of pay 欠付薪酬  qGH s2Og  
arrears of revenue 逾期未收税款；逾期未收的帐项 RD$"ft
]Vc  
articles of association 组织章程；组织细则；组织章程细则 h8ND=(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~9tPT0^+  
ascertainment of profit 确定利润 7aV(tMzd  
"Asia Clear" “亚洲结算系统”