[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 gCr|e}w-  
allotment notice 股份配售通知；配股通知 _C,@eu"9V  
allotment of shares 股份分配 _j\=FJz[  
allowable 可获宽免；免税的 8Vhck-wF  
allowable business loss 可扣除的营业亏损 AWXpA1(  
allowable expenses 可扣税的支出 A=d$ir K[  
allowance 免税额；津贴；备抵；准备金 n(YHk\2  
allowance for debts 债项的免税额 _I-VWDCk  
allowance for depreciation by wear and tear 耗损折旧免税额 3,L3C9V'  
allowance for funeral expenses 殡殓费的免税额 .]s(c!{y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RL OQ>vYY  
allowance for repairs and outgoings 修葺及支出方面的免税额 SuH.lCF-g  
allowance to debtor 给债务人的津贴 poYAiq_3T  
alteration of capital 资本更改 Ca@ =s  
alternate trustee 候补受托人 ZWRRh^  
amalgamation 合并 ]j2 v"n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KI@    
ambit of charges 征税范围；收费范围 xTFrrmxOf  
amended valuation 经修订的估值 cgxFEv  
American Commodities Exchange 美国商品交易所 n,a5LR  
American Express Bank Limited 美国运通银行 x>,F*3d3  
American Stock Exchange 美国证券交易所 I#E(r>KW*  
amortization 摊销  L|lmStwe  
amount due from banks 存放银行同业的款项 FEZ"\|I|  
amount due from banks abroad 存放海外银行同业的款项 oXlxPN39  
amount due from holding companies 控股公司欠款 k7|z$=zY  
amount due from local banks 存放本港银行同业的款项 [7Lx
t
 
amount due to banks 银行同业的存款 F:o#  
amount due to banks abroad 海外银行同业的存款 A: bPIXb  
amount due to holding companies 控股公司存款 H4'DL'83  
amount due to local banks 本港银行同业的存款 +i@yZfT  
amount due to outport banks 外埠银行同业的存款 ~K-*q{6Q  
amount for note issue 发行纸币的款额  /E{dM2  
amount of bond 担保契据的款额 TF0-?vBWh  
amount of consideration 代价款额 v<3o[mq  
amount of contribution 供款数额 VMZ]n%XRXW  
amount of indebtedness 负债款额 DxKfWb5 R  
amount of principal of the loan 贷款本金额 yaRc
BT?  
amount of rates chargeable 应征差饷数额 c\)&yGE  
amount of share capital 股本额 (21 W6  
amount of sums assured 承保款额  Ep\  
amount of variation 变动幅度 5u|=;Hz*)  
amount of vote 拨款数额 seuN,jpt  
amount payable 应付款额 nz(q)"A  
amount receivable 应收款额 Ur([L&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 { #1j"  
analysis 分析 N`<4:v[P   
ancillary risk 附属风险 &H4uvJ_<  
annual account 周年帐目；周年帐目报表；年度决算；年结 -<51CDw,  
annual accounting date 年结日期 qH h'l;.  
annual allowance 每年免税额；年积金；年度津贴；年津 J(EaE2  
annual balance 年度余额 E
N-H4F  
annual disposable income 每年可动用收入 Uc&6=5~Ys\  
annual estimates 周年预算 HLSfoQ& )v  
annual fee 年费 :Dk@?o@2;C  
annual general meeting 周年大会 88#qu.  
annual growth rate 年增率；每年增长率 iL0jpa<}  
annual long-term supplement 长期个案每年补助金 fEj9R@u+h  
annual pensionable emolument 可供计算退休金的年薪 6i]
Nr@1C  
annual report 年报 EO].qN-8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6/[Z178m  
annual return 周年报表；周年申报表；每年报税表格 (lN ;xT`=  
Annual Return Rules 《周年报表规则》 lP@)  
annual review of consumer prices 每年消费物价回顾 ," C[Qg(  
annual roll-forward basis 逐年延展方式 xz"Z3B  
annual salary 年薪 V/3 {^Fcr  
annual statement 年度报表；年度决算表 e|b~[|;*=  
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 "B9[cDM&  
annuitant 年金受益人 ,l$NJt  
annuity 年金 nxyjL)!)0  
annuity contract 年金合约 \m=-8KpU  
annuity on human life 人寿年金 [arTx^  
antecedent debt 先前的债项 _oJ2]f6KX  
ante-dated cheque 倒填日期支票 h"u<E\g  
anticipated expenditure 预期开支 q}<.x8\  
anticipated net profit 预期纯利 vXyuEEe  
anticipated revenue 预期收入 qukjS#>+  
anti-inflation measure 反通货膨胀措施 ,C{^`Bk-W  
anti-inflationary stance 反通货膨胀立场 9u?)vR[@e  
apparent deficit 表面赤字 C#Hcv*D  
apparent financial solvency 表面偿债能力 I%}L@fZ  
apparent partner 表面合伙人 ` URSv,(  
application for personal assessment 个人入息课税申请书 w.J%qWJq  
application of fund 资金应用 a{]g+tGH  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ='dLsh4P2N  
appointed actuary 委任精算师 83KfM!w  
appointed auditor 委任核数师；委任审计师 v)@,:u)  
appointed trustee 委任的受托人 r"{Is?yKe  
appointer 委任人 Yzj%{fkh  
apportioned pro rata 按比例分摊 /7k.r}6\R  
apportionment 分配；分摊
cq
*p9c  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gr5`1`8|  
apportionment formula 分摊方程式 Ky[bX  
apportionment of estate duty 遗产税的分摊 y$IaXr5L  
appraisal 估价；评估 ^uyNv-'F  
appreciable growth 可观增长 R9tckRG#  
appreciable impact 显着影响 4 ,p#:!  
appreciable increase 可观增长 ";PG%_(  
appreciation 增值；升值 9?uqQ  
appreciation against other currencies 相对其他货币升值 ^Sy^+= wK3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t|;%DA)fjw  
appreciation tax 增值税 |}_gA  
appropriation 拨款；拨用；拨付 5ZnSA9?  
appropriation account 拨款帐目 H
Uj+-  
Appropriation Bill 拨款法案 )K{o<m~WAo  
appropriation-in-aid system 补助拨款办法 .aNO( /kO  
approved assets 核准资产 }*iAE>;  
approved basket stock 认可一篮子证券 p{NPcT%&  
approved budget 核准预算 Ur^YG4(  
approved charitable donation 认可慈善捐款 \Y
*!f|=of  
approved charitable institution 认可慈善机构 p1Q/g Il  
approved currency 核准货币；认可货币 sf Dg/ a  
approved estimates 核准预算 /^w"' '  
approved estimates of expenditure 核准开支预算 Dba+z-3Nzy  
approved overseas insurer 核准海外保险人 -NAmu97V}  
approved overseas trust company 核准海外信托公司 ?E%+}P  
approved pooled investment fund 核准汇集投资基金 +x(YG(5\w  
approved provident fund scheme 认可公积金计划 1'NhjL  
approved provision 核准拨款 "?$L'!bM@  
approved redeemable share 核准可赎回股份 F(deu^s%{  
approved regional stock 认可地区性证券 FyCBNtCv  
approved retirement scheme 认可退休金计划 T3=(`  
approved subordinated loan 核准附属贷款 t-_#Q bzE{  
arbitrage 套戥；套汇；套利 SijtTY#r  
arbitrageur 套戥者；套汇者 mv{<'  
arbitrary amount 临时款项 ,1,&b_  
arrangement 措施；安排；协定 iwUv`>l&  
arrears 欠款 a;%I\w;2  
arrears of pay 欠付薪酬 P"b8!k?   
arrears of revenue 逾期未收税款；逾期未收的帐项 M3ZOk<O<R  
articles of association 组织章程；组织细则；组织章程细则 FtE90=$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  sTiYf  
ascertainment of profit 确定利润 U<Vy>gIC  
"Asia Clear" “亚洲结算系统”