[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 {z#!3a  
allotment notice 股份配售通知；配股通知 O]_a$U*6  
allotment of shares 股份分配 Br4[hUV/  
allowable 可获宽免；免税的 {,aX|*1Ku~  
allowable business loss 可扣除的营业亏损 &?g!)O  
allowable expenses 可扣税的支出 sg`  
allowance 免税额；津贴；备抵；准备金 %\"<lyD
 
allowance for debts 债项的免税额 M h"X9-Ot  
allowance for depreciation by wear and tear 耗损折旧免税额 U45kA\[bZ  
allowance for funeral expenses 殡殓费的免税额 B@w/wH   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *T6*Nxs0k  
allowance for repairs and outgoings 修葺及支出方面的免税额 moS0y?N  
allowance to debtor 给债务人的津贴 0\z Y?UUww  
alteration of capital 资本更改
ZSWZz8  
alternate trustee 候补受托人 %>'Zy6C<j  
amalgamation 合并 \uPyvA=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :A7\eN5  
ambit of charges 征税范围；收费范围 OEw#;l4 C  
amended valuation 经修订的估值 ] M`%@ps  
American Commodities Exchange 美国商品交易所 5(5:5q.A/D  
American Express Bank Limited 美国运通银行 3c%_RI.  
American Stock Exchange 美国证券交易所 9U>OeTh(  
amortization 摊销 "?%2`*\  
amount due from banks 存放银行同业的款项 ,I6li7V  
amount due from banks abroad 存放海外银行同业的款项 &&% oazR=  
amount due from holding companies 控股公司欠款 ]A%]W^G  
amount due from local banks 存放本港银行同业的款项 +Jm~Um!  
amount due to banks 银行同业的存款 mqtX7rej  
amount due to banks abroad 海外银行同业的存款 j)ME%17  
amount due to holding companies 控股公司存款 GJ5R <f9I  
amount due to local banks 本港银行同业的存款
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amount due to outport banks 外埠银行同业的存款 s<>d&W 0=  
amount for note issue 发行纸币的款额 kx?f,^-  
amount of bond 担保契据的款额 }7*|s+F(f  
amount of consideration 代价款额 9;7Gzr6A"  
amount of contribution 供款数额 brCXimG&jo  
amount of indebtedness 负债款额 !He_f-eZ  
amount of principal of the loan 贷款本金额 .0YcB  
amount of rates chargeable 应征差饷数额 gLm,;'h%u  
amount of share capital 股本额 6(=B`Z}a  
amount of sums assured 承保款额 iGPrWe@.  
amount of variation 变动幅度 x(n|zp ("  
amount of vote 拨款数额 %nRgHN>  
amount payable 应付款额 4#qZ`H,Ur)  
amount receivable 应收款额 jB<B_"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AL !ppi  
analysis 分析 J#W*,%8O  
ancillary risk 附属风险 i50E#+E8  
annual account 周年帐目；周年帐目报表；年度决算；年结 D V\7KKJE  
annual accounting date 年结日期 IClw3^\l  
annual allowance 每年免税额；年积金；年度津贴；年津 a,36FF~&  
annual balance 年度余额 [tT_ z<e`  
annual disposable income 每年可动用收入 Z`_x|cU?J  
annual estimates 周年预算 e |K_y~  
annual fee 年费 jG~
-V<&  
annual general meeting 周年大会 +e^CL#Gs  
annual growth rate 年增率；每年增长率 uK]-m  
annual long-term supplement 长期个案每年补助金  ZC]|s[  
annual pensionable emolument 可供计算退休金的年薪 $PG
(>1e  
annual report 年报 0W0GSDx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )DmydyQ'  
annual return 周年报表；周年申报表；每年报税表格 yAAV,?:o[  
Annual Return Rules 《周年报表规则》 4E2#krE%  
annual review of consumer prices 每年消费物价回顾 iX o(  
annual roll-forward basis 逐年延展方式 _Pno9|  
annual salary 年薪 @F]w]d  
annual statement 年度报表；年度决算表 ^k*%`iQ  
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 E[WU  
annuitant 年金受益人 ^&D5J\][  
annuity 年金 wz1nV}  
annuity contract 年金合约 No"i6R+  
annuity on human life 人寿年金 -:95ypi  
antecedent debt 先前的债项 I{I
p  
ante-dated cheque 倒填日期支票 \=D+7'3  
anticipated expenditure 预期开支 Ni8%K6]z  
anticipated net profit 预期纯利 
t{g@z3  
anticipated revenue 预期收入 B{b?j*fHJ  
anti-inflation measure 反通货膨胀措施 V:#rY5X  
anti-inflationary stance 反通货膨胀立场 R%4Yg(-Q  
apparent deficit 表面赤字 0$ON`Vsu|  
apparent financial solvency 表面偿债能力 tA^+RO4  
apparent partner 表面合伙人 @ R[K8  
application for personal assessment 个人入息课税申请书 O &MH5^I  
application of fund 资金应用 c(uDkX  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xT+#K5  
appointed actuary 委任精算师 8nng^  
appointed auditor 委任核数师；委任审计师 :2H]DDg(  
appointed trustee 委任的受托人 P4HoKoj2`  
appointer 委任人 e/cHH34  
apportioned pro rata 按比例分摊 'Kk/ J+6U  
apportionment 分配；分摊 `v@Z|rv
,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3$xpZm60  
apportionment formula 分摊方程式 |fywqQFq  
apportionment of estate duty 遗产税的分摊 ^,YTQ.O  
appraisal 估价；评估 kQe<a1 8  
appreciable growth 可观增长 r&Nh>6<&/  
appreciable impact 显着影响 Q>\Ho'  
appreciable increase 可观增长 k>F!S`a&m  
appreciation 增值；升值 *Lxt{z`9  
appreciation against other currencies 相对其他货币升值  A +=#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K>vl o/#!  
appreciation tax 增值税 L){V(*K '  
appropriation 拨款；拨用；拨付 SHs [te[  
appropriation account 拨款帐目 %19~9Tw  
Appropriation Bill 拨款法案 GZWqPM4S\  
appropriation-in-aid system 补助拨款办法 p6NPWaBR  
approved assets 核准资产 tH&e KM4
G  
approved basket stock 认可一篮子证券 +pq) 7  
approved budget 核准预算 .71ZeLv*  
approved charitable donation 认可慈善捐款  ZB|s/  
approved charitable institution 认可慈善机构 I{[}1W3]W  
approved currency 核准货币；认可货币 bl
&9O  
approved estimates 核准预算 u:']jw=f  
approved estimates of expenditure 核准开支预算 'zav%}b]L  
approved overseas insurer 核准海外保险人 p2Gd6v.t  
approved overseas trust company 核准海外信托公司 NC!B-3?x  
approved pooled investment fund 核准汇集投资基金 qLN\>Z,3;  
approved provident fund scheme 认可公积金计划 +,,dsL  
approved provision 核准拨款 :-#7j} R&  
approved redeemable share 核准可赎回股份 jygUf|  
approved regional stock 认可地区性证券 2q]ZI  
approved retirement scheme 认可退休金计划 BKO^ux%  
approved subordinated loan 核准附属贷款 Q|P M6ta  
arbitrage 套戥；套汇；套利 `q\F C[W  
arbitrageur 套戥者；套汇者 8\9W:D@"x  
arbitrary amount 临时款项 r>! @Z2%s  
arrangement 措施；安排；协定 iDX<`)  
arrears 欠款 Y'jgp Vt  
arrears of pay 欠付薪酬 zRmVV}b  
arrears of revenue 逾期未收税款；逾期未收的帐项 p#Po?  
articles of association 组织章程；组织细则；组织章程细则 c~/poFj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jbq x7x  
ascertainment of profit 确定利润 y`8U0TE3R  
"Asia Clear" “亚洲结算系统”