[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 g|Fn7]G  
allotment notice 股份配售通知；配股通知 9]wN Bd  
allotment of shares 股份分配 +XYE{E5  
allowable 可获宽免；免税的 >u8gD6X  
allowable business loss 可扣除的营业亏损 t3Y:}%M  
allowable expenses 可扣税的支出 LRMx<X8  
allowance 免税额；津贴；备抵；准备金 qXjxNrK  
allowance for debts 债项的免税额 AlW66YAuQ  
allowance for depreciation by wear and tear 耗损折旧免税额 kd$D 3S^{  
allowance for funeral expenses 殡殓费的免税额 Q({ r@*g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N<KS(@v y  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^B2 -)  
allowance to debtor 给债务人的津贴 Vr1<^I b  
alteration of capital 资本更改 _aMPa+D=P  
alternate trustee 候补受托人 B i<Q=x'Z;  
amalgamation 合并 {LQ#y/H?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c#tjp(-  
ambit of charges 征税范围；收费范围 #3 pb(fbw  
amended valuation 经修订的估值 2Jmz(c H%  
American Commodities Exchange 美国商品交易所  XJ5.  
American Express Bank Limited 美国运通银行 yU}
qOgXx  
American Stock Exchange 美国证券交易所 n`&U~s8w  
amortization 摊销 -701j'q{  
amount due from banks 存放银行同业的款项 YNj`W
1  
amount due from banks abroad 存放海外银行同业的款项 @Sbe^x  
amount due from holding companies 控股公司欠款 W$2C47i  
amount due from local banks 存放本港银行同业的款项 be^6i:  
amount due to banks 银行同业的存款 M8b;d}XL  
amount due to banks abroad 海外银行同业的存款 h"lv7;
B$  
amount due to holding companies 控股公司存款 z4]api(xZ  
amount due to local banks 本港银行同业的存款 -JjM y X  
amount due to outport banks 外埠银行同业的存款 2eol gXp  
amount for note issue 发行纸币的款额 t9:0TBt-[  
amount of bond 担保契据的款额 |(L
Z9I  
amount of consideration 代价款额 {"QNJq#:  
amount of contribution 供款数额 
K_ ~"}  
amount of indebtedness 负债款额 !pdb'*,n  
amount of principal of the loan 贷款本金额 xzZ38xIhV  
amount of rates chargeable 应征差饷数额 /j|G(vt5  
amount of share capital 股本额 b4ONh%  
amount of sums assured 承保款额 in-HUG  
amount of variation 变动幅度 xZwLlY  
amount of vote 拨款数额
'>0fWBs  
amount payable 应付款额 :G2k5xD/E  
amount receivable 应收款额 Yqi4&~?db  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $$5aUI:$~$  
analysis 分析 c+$*$|t=v`  
ancillary risk 附属风险 g^{@'}$  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,+xB$e  
annual accounting date 年结日期 QPg8;O  
annual allowance 每年免税额；年积金；年度津贴；年津 {~sDYRX  
annual balance 年度余额 SY^t} A7:/  
annual disposable income 每年可动用收入 sVv xHkt@  
annual estimates 周年预算 |>27B  
annual fee 年费 ~r`9+b[9{  
annual general meeting 周年大会 _5# y06Q  
annual growth rate 年增率；每年增长率 2fR02={-  
annual long-term supplement 长期个案每年补助金 M .JoHH  
annual pensionable emolument 可供计算退休金的年薪 V7P&%oz{C  
annual report 年报 X/2&!O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z99>5\k
 
annual return 周年报表；周年申报表；每年报税表格 )oPLl|=h  
Annual Return Rules 《周年报表规则》 WDPb !-VT  
annual review of consumer prices 每年消费物价回顾 O_ DtvjI'  
annual roll-forward basis 逐年延展方式 db6b-Y{
 
annual salary 年薪 - 'W++tH=  
annual statement 年度报表；年度决算表 7=WT69,&  
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 4K\(xd&Q  
annuitant 年金受益人 .#Z%1U%P.  
annuity 年金 WIf0z#JMJm  
annuity contract 年金合约 4V==7p x(  
annuity on human life 人寿年金 `_{`l4i5  
antecedent debt 先前的债项 "a1n_>#Fb  
ante-dated cheque 倒填日期支票 rIhl.5Y  
anticipated expenditure 预期开支 s,n0jix@  
anticipated net profit 预期纯利 FPI;Jx6W'  
anticipated revenue 预期收入 yo )%J  
anti-inflation measure 反通货膨胀措施 /fT+^&  
anti-inflationary stance 反通货膨胀立场 "xHgqgFyO  
apparent deficit 表面赤字 b7tOo7aH)  
apparent financial solvency 表面偿债能力
wK-3+&,9  
apparent partner 表面合伙人 @8^
[!F  
application for personal assessment 个人入息课税申请书 K7W6ZH9;  
application of fund 资金应用 /) (#{i*  
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 ,JN8f]a^"g  
appointed actuary 委任精算师 \y)  
appointed auditor 委任核数师；委任审计师 
e\JojaV  
appointed trustee 委任的受托人 fKeT~z{~  
appointer 委任人 78OIUNm`  
apportioned pro rata 按比例分摊 Zxbq  
apportionment 分配；分摊 ;Uu(zhbj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :!b'Vk  
apportionment formula 分摊方程式 $.v5~UGb{\  
apportionment of estate duty 遗产税的分摊 I{:(z3  
appraisal 估价；评估 e0@Y#7N62  
appreciable growth 可观增长 +d!v}aJ  
appreciable impact 显着影响 P(73!DT+  
appreciable increase 可观增长 5 Ho
^N1q  
appreciation 增值；升值 h!:~f-@j4  
appreciation against other currencies 相对其他货币升值 Xo* %/0q'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Nn"+w|v[ev  
appreciation tax 增值税 iVTGF<  
appropriation 拨款；拨用；拨付 ^=SD9V  
appropriation account 拨款帐目 'ao"9-c  
Appropriation Bill 拨款法案 z,bQ
Q;z9  
appropriation-in-aid system 补助拨款办法 Eb>78k(3I)  
approved assets 核准资产  \qR %%S  
approved basket stock 认可一篮子证券 [.*;6y3  
approved budget 核准预算 +_xOLiu  
approved charitable donation 认可慈善捐款 Xy &uZ  
approved charitable institution 认可慈善机构 BC;:  
approved currency 核准货币；认可货币 ]&{ci  
approved estimates 核准预算 lF?tQB/a  
approved estimates of expenditure 核准开支预算 SdwS= (e6  
approved overseas insurer 核准海外保险人 xOHgp=#D  
approved overseas trust company 核准海外信托公司 x5WW--YR+  
approved pooled investment fund 核准汇集投资基金 R &4Z*?S  
approved provident fund scheme 认可公积金计划 J@ktyd(P  
approved provision 核准拨款 8Bq!4uq\5|  
approved redeemable share 核准可赎回股份 {; >Q.OX@  
approved regional stock 认可地区性证券 aCxE5
$~$  
approved retirement scheme 认可退休金计划 FSbHn{@  
approved subordinated loan 核准附属贷款 Z@%HvB7  
arbitrage 套戥；套汇；套利 g@Qgxsyk>  
arbitrageur 套戥者；套汇者 j]m|7]  
arbitrary amount 临时款项 e=QK}gzX  
arrangement 措施；安排；协定 ~E^,=4  
arrears 欠款 c9nH}/I_  
arrears of pay 欠付薪酬 T}=>C+3r  
arrears of revenue 逾期未收税款；逾期未收的帐项 {?}*1,I  
articles of association 组织章程；组织细则；组织章程细则 #vqo -y7@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yj(vkifEB  
ascertainment of profit 确定利润 b4""|P?L  
"Asia Clear" “亚洲结算系统”