[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 2>kk6=<5'  
allotment notice 股份配售通知；配股通知 L:UPS&)  
allotment of shares 股份分配 K5\;'.9M  
allowable 可获宽免；免税的 n%ZOR1u)k#  
allowable business loss 可扣除的营业亏损 mX@!O[f%9e  
allowable expenses 可扣税的支出 [4\n(/  
allowance 免税额；津贴；备抵；准备金 R!RgQwEak  
allowance for debts 债项的免税额 wf,w%n  
allowance for depreciation by wear and tear 耗损折旧免税额 %I%OHs  
allowance for funeral expenses 殡殓费的免税额 p9*Ak U&]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *<ww~^a  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,4S6F HK  
allowance to debtor 给债务人的津贴 'oZdMl&  
alteration of capital 资本更改 2U'Vq  
alternate trustee 候补受托人 .J2tm2]"EZ  
amalgamation 合并 %d#j%=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q;2n  
ambit of charges 征税范围；收费范围 [xl+/F7  
amended valuation 经修订的估值 $Rf)iW;h  
American Commodities Exchange 美国商品交易所 VNxhv!w  
American Express Bank Limited 美国运通银行 R9^RG-x  
American Stock Exchange 美国证券交易所 y-@{  
amortization 摊销 =_vW7-H  
amount due from banks 存放银行同业的款项 Y|F~w~Cb  
amount due from banks abroad 存放海外银行同业的款项 HD8*>p.  
amount due from holding companies 控股公司欠款 T7ICXpe@  
amount due from local banks 存放本港银行同业的款项 ^wb$wtL('  
amount due to banks 银行同业的存款 k'-5&Q  
amount due to banks abroad 海外银行同业的存款 2NZC,znQ  
amount due to holding companies 控股公司存款 )L$)qfQ~x  
amount due to local banks 本港银行同业的存款 ^7V{nT@H3  
amount due to outport banks 外埠银行同业的存款 >VB*Xt\C&  
amount for note issue 发行纸币的款额 YiTVy/  
amount of bond 担保契据的款额 Ydh+iLjhx  
amount of consideration 代价款额 ECLQqjB  
amount of contribution 供款数额 kZ<"hsh,Y'  
amount of indebtedness 负债款额 h)sQ3B.}A  
amount of principal of the loan 贷款本金额 c"`CvQO64  
amount of rates chargeable 应征差饷数额 2D'$  
amount of share capital 股本额 &Q[|FO;[  
amount of sums assured 承保款额 .v_-V?7   
amount of variation 变动幅度 1ac;6`  
amount of vote 拨款数额 +YCKd3/   
amount payable 应付款额 0z`-fQfK  
amount receivable 应收款额 )|E 617g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'qiDh[ATa  
analysis 分析 ZoT8  
ancillary risk 附属风险 2#xz,RM.  
annual account 周年帐目；周年帐目报表；年度决算；年结 mD go@f  
annual accounting date 年结日期 N:&EFfg3  
annual allowance 每年免税额；年积金；年度津贴；年津 nn{PhyK  
annual balance 年度余额 +`'>  
annual disposable income 每年可动用收入 R9)"%SO<y  
annual estimates 周年预算 bTW# f$q:4  
annual fee 年费 noQS bI @  
annual general meeting 周年大会 9]PMti  
annual growth rate 年增率；每年增长率 Q;0g  
annual long-term supplement 长期个案每年补助金 XSe\@t~&g  
annual pensionable emolument 可供计算退休金的年薪 L_Lhmtm}m  
annual report 年报 zT ; +akq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +9R@cUr  
annual return 周年报表；周年申报表；每年报税表格 T!Z).PA#  
Annual Return Rules 《周年报表规则》 ECr}7R%  
annual review of consumer prices 每年消费物价回顾 #Mrc!pT]xy  
annual roll-forward basis 逐年延展方式 -5d^n\CDK  
annual salary 年薪 O("13cU  
annual statement 年度报表；年度决算表 n1;zml:7_  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1Y(NxC0P=g  
annuitant 年金受益人 W9/HM!  
annuity 年金 ISi^BFU  
annuity contract 年金合约 _tR?WmNH=  
annuity on human life 人寿年金 0vrx5E!  
antecedent debt 先前的债项 l$g \t]  
ante-dated cheque 倒填日期支票  -wQ@z6R  
anticipated expenditure 预期开支 (svKq(X  
anticipated net profit 预期纯利 IT:8k5(L5j  
anticipated revenue 预期收入 }5]7lGR  
anti-inflation measure 反通货膨胀措施 dd:vQOF;  
anti-inflationary stance 反通货膨胀立场 Fb\ E39  
apparent deficit 表面赤字 f yhBfA:u  
apparent financial solvency 表面偿债能力 Tga%-xr+  
apparent partner 表面合伙人 1}ws@hU  
application for personal assessment 个人入息课税申请书 OZ6:u^OS]  
application of fund 资金应用 F-%Hw  
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 LW!>_~g-  
appointed actuary 委任精算师 1w'W)x  
appointed auditor 委任核数师；委任审计师
$tB `dDj  
appointed trustee 委任的受托人 L-1#n  
appointer 委任人 rBZ0Fx$ /[  
apportioned pro rata 按比例分摊 c)4L3W-x=  
apportionment 分配；分摊 IH3Nk
psg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DLD5>  
apportionment formula 分摊方程式 N<^)tR8+  
apportionment of estate duty 遗产税的分摊 n<
e1=L  
appraisal 估价；评估 a7n`(}?Y  
appreciable growth 可观增长 KtD XB>  
appreciable impact 显着影响 -1}&\=8M  
appreciable increase 可观增长 )LTX.Kg  
appreciation 增值；升值 iCtS<"@Yx  
appreciation against other currencies 相对其他货币升值 /_1q)`NYy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /B)`pF.n  
appreciation tax 增值税 3@wio[  
appropriation 拨款；拨用；拨付 g9@H4y6fe=  
appropriation account 拨款帐目 :pvB}RYD  
Appropriation Bill 拨款法案 rUh2[z8:  
appropriation-in-aid system 补助拨款办法 ^X ~S}MX  
approved assets 核准资产 ?10L *PD@  
approved basket stock 认可一篮子证券 1 xjWD30  
approved budget 核准预算 jx14/E+^  
approved charitable donation 认可慈善捐款 G124!^  
approved charitable institution 认可慈善机构 5QP`2I_n  
approved currency 核准货币；认可货币 PFjh]/=  
approved estimates 核准预算 ^J'O8G$  
approved estimates of expenditure 核准开支预算 ca<OG;R^  
approved overseas insurer 核准海外保险人 Q'rgh+6  
approved overseas trust company 核准海外信托公司 VI]~uTV  
approved pooled investment fund 核准汇集投资基金 =rA]kGx  
approved provident fund scheme 认可公积金计划 a%r(
F  
approved provision 核准拨款 l'7'G$v  
approved redeemable share 核准可赎回股份 r6vI6|1  
approved regional stock 认可地区性证券 W:hTRq  
approved retirement scheme 认可退休金计划 iX-.mq$  
approved subordinated loan 核准附属贷款 F0tcVdv  
arbitrage 套戥；套汇；套利 $kccM&B  
arbitrageur 套戥者；套汇者 2=
7 :6Fw  
arbitrary amount 临时款项 Rk#p zD  
arrangement 措施；安排；协定 |_OoD9,M  
arrears 欠款 m-]F]c=)w<  
arrears of pay 欠付薪酬 ndu$N$7+  
arrears of revenue 逾期未收税款；逾期未收的帐项 eW;c 3<  
articles of association 组织章程；组织细则；组织章程细则 RQU-]qQ8BM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ogqKM_  
ascertainment of profit 确定利润 ce:wF#Qs
 
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