[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 0}!lN
{m?  
allotment notice 股份配售通知；配股通知 T9yW# .  
allotment of shares 股份分配 nIT=/{oyi  
allowable 可获宽免；免税的 ggWfk  
allowable business loss 可扣除的营业亏损
Nq3P?I(<  
allowable expenses 可扣税的支出 \v_( *  
allowance 免税额；津贴；备抵；准备金 6IH^rSUSK  
allowance for debts 债项的免税额 ':
@qE\(  
allowance for depreciation by wear and tear 耗损折旧免税额 X+jSB,  
allowance for funeral expenses 殡殓费的免税额 '-_
PO|}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jHzb,&
  
allowance for repairs and outgoings 修葺及支出方面的免税额 G@2M&0 '  
allowance to debtor 给债务人的津贴 `MS=/xE  
alteration of capital 资本更改 ~b/>TK n+  
alternate trustee 候补受托人 K
Yaf7qy]  
amalgamation 合并 =lnz5H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q2uE_w`B  
ambit of charges 征税范围；收费范围 ~heF0C _  
amended valuation 经修订的估值 _BV:i:z  
American Commodities Exchange 美国商品交易所 a6OT2B  
American Express Bank Limited 美国运通银行 {DR+sE  
American Stock Exchange 美国证券交易所 /zM7G
?y  
amortization 摊销 =r2d{  
amount due from banks 存放银行同业的款项 f]ef 1#  
amount due from banks abroad 存放海外银行同业的款项 J0k~ %  
amount due from holding companies 控股公司欠款 [z9i v~  
amount due from local banks 存放本港银行同业的款项 |SmN.*&(9  
amount due to banks 银行同业的存款 %K4-V5f  
amount due to banks abroad 海外银行同业的存款 Z:{ Z&HQC  
amount due to holding companies 控股公司存款 O1"!'Gk[!L  
amount due to local banks 本港银行同业的存款 {lA@I*_lj  
amount due to outport banks 外埠银行同业的存款 `y(3:##p  
amount for note issue 发行纸币的款额 Et(prmH  
amount of bond 担保契据的款额 f~Su F,o@h  
amount of consideration 代价款额 uQlVzN.?  
amount of contribution 供款数额 xN]bRr  
amount of indebtedness 负债款额 622).N4  
amount of principal of the loan 贷款本金额 j(rFORT  
amount of rates chargeable 应征差饷数额 ?5D7n"jY  
amount of share capital 股本额 rm7UFMCR6i  
amount of sums assured 承保款额 L[^e<I  
amount of variation 变动幅度 x0]*'^aA  
amount of vote 拨款数额 IM+PjYJ  
amount payable 应付款额 2=  _.K(  
amount receivable 应收款额 D+U^ pl-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G(- `FH  
analysis 分析 /[p4. FL  
ancillary risk 附属风险 NZ#z{JI=+  
annual account 周年帐目；周年帐目报表；年度决算；年结 0 IZV4{  
annual accounting date 年结日期 ]KmYPrCl0  
annual allowance 每年免税额；年积金；年度津贴；年津 =J,:j[D(  
annual balance 年度余额 !PgYn  
annual disposable income 每年可动用收入 d@<XR~);  
annual estimates 周年预算 8{RiaF8  
annual fee 年费 RK,~mXA  
annual general meeting 周年大会 _Cxs"to  
annual growth rate 年增率；每年增长率 7Vi[I< *  
annual long-term supplement 长期个案每年补助金 .*Z]0~ &
|  
annual pensionable emolument 可供计算退休金的年薪 _>*"6  
annual report 年报 L\UYt\ks  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G8SJ
<\?  
annual return 周年报表；周年申报表；每年报税表格 GM5::M]fS  
Annual Return Rules 《周年报表规则》 1DX=\BWp  
annual review of consumer prices 每年消费物价回顾 ^6=nL<L  
annual roll-forward basis 逐年延展方式 JkKI/5h  
annual salary 年薪 |G1U$p  
annual statement 年度报表；年度决算表 \<5xf<{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \%)p7PNY  
annuitant 年金受益人 #>0nNR[$Y  
annuity 年金 z)ydQw>  
annuity contract 年金合约 )9*WmFc+#  
annuity on human life 人寿年金 ~[C m#c  
antecedent debt 先前的债项 30<^0J.1  
ante-dated cheque 倒填日期支票 |Bjb  
anticipated expenditure 预期开支 *+ 7#z;
  
anticipated net profit 预期纯利 @c/~qP4  
anticipated revenue 预期收入 6|zA,-=  
anti-inflation measure 反通货膨胀措施 <v\
|@@X  
anti-inflationary stance 反通货膨胀立场 milU,!7J  
apparent deficit 表面赤字 #pIb:/2a_  
apparent financial solvency 表面偿债能力 c9Cp!.#*E  
apparent partner 表面合伙人 }&=C*5JN  
application for personal assessment 个人入息课税申请书 PKP(:3|  
application of fund 资金应用 bNXT*HOZb3  
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 de"*<+   
appointed actuary 委任精算师 j,~h:MT  
appointed auditor 委任核数师；委任审计师
H)
5]K9D  
appointed trustee 委任的受托人 +=||c\'  
appointer 委任人 xHf l>C'  
apportioned pro rata 按比例分摊 :S.0e  
apportionment 分配；分摊 pvX\kX3}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kWgxswl7H  
apportionment formula 分摊方程式 NEX\+dtE~0  
apportionment of estate duty 遗产税的分摊 \=.i
M?T  
appraisal 估价；评估 x{=ty*E  
appreciable growth 可观增长 J<'4(}^|  
appreciable impact 显着影响 -G{}8GM  
appreciable increase 可观增长 smSUo/  
appreciation 增值；升值 _W$4Qn+f  
appreciation against other currencies 相对其他货币升值 #q%&,;4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HH>]"mv  
appreciation tax 增值税 C\1Dy5  
appropriation 拨款；拨用；拨付 lO:[^l?F  
appropriation account 拨款帐目 +~7@K{6q-  
Appropriation Bill 拨款法案 f;QWlh"9  
appropriation-in-aid system 补助拨款办法 SA'  zy45  
approved assets 核准资产 N/Z<v* i"  
approved basket stock 认可一篮子证券 Nl1&na)K}  
approved budget 核准预算 ~}uTC36C\  
approved charitable donation 认可慈善捐款 zE<}_nA  
approved charitable institution 认可慈善机构 :Vv=p*~  
approved currency 核准货币；认可货币 CYz]tv}g:  
approved estimates 核准预算 daaur T  
approved estimates of expenditure 核准开支预算 O4 [[9  
approved overseas insurer 核准海外保险人 pZXva9bE  
approved overseas trust company 核准海外信托公司 D{c`H}/`  
approved pooled investment fund 核准汇集投资基金 Jcm "i~  
approved provident fund scheme 认可公积金计划 =YI<L8@g~  
approved provision 核准拨款 ?L'ijzP  
approved redeemable share 核准可赎回股份 HJwj,SL  
approved regional stock 认可地区性证券 }y'KS:Jb  
approved retirement scheme 认可退休金计划 ! }U&%2<69  
approved subordinated loan 核准附属贷款 pVLfZ?78  
arbitrage 套戥；套汇；套利 1SQ&mH/  
arbitrageur 套戥者；套汇者 !tN]OQ)'  
arbitrary amount 临时款项 oveW)~4  
arrangement 措施；安排；协定 k{uc%6s  
arrears 欠款 s2q#D.f  
arrears of pay 欠付薪酬 TTS}, `  
arrears of revenue 逾期未收税款；逾期未收的帐项 gwNv;g  
articles of association 组织章程；组织细则；组织章程细则 D/rKqPp|!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e:&5Cvx  
ascertainment of profit 确定利润 p,U.5bX  
"Asia Clear" “亚洲结算系统”