[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 +:d))r=n  
allotment notice 股份配售通知；配股通知 O!uB|*  
allotment of shares 股份分配 T`=N^Ca1!`  
allowable 可获宽免；免税的 QE5 85s 5  
allowable business loss 可扣除的营业亏损 JqH2c=}-  
allowable expenses 可扣税的支出 n6nwda  
allowance 免税额；津贴；备抵；准备金 V@K}'f~  
allowance for debts 债项的免税额 D] 2+<;>`>  
allowance for depreciation by wear and tear 耗损折旧免税额 um&e.V)N  
allowance for funeral expenses 殡殓费的免税额 R#bg{|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q6{%vd  
allowance for repairs and outgoings 修葺及支出方面的免税额 9=I(AYG{m  
allowance to debtor 给债务人的津贴  ]IJ.}  
alteration of capital 资本更改 q#PGcCtu  
alternate trustee 候补受托人 }~-)31e'`  
amalgamation 合并 r/L
3j0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ap9eQsC  
ambit of charges 征税范围；收费范围 *.EtdcRo[  
amended valuation 经修订的估值 DD'<zL[  
American Commodities Exchange 美国商品交易所 Z-H Kdv!d  
American Express Bank Limited 美国运通银行 *(d^k;  
American Stock Exchange 美国证券交易所 {\ziy4<II  
amortization 摊销 'eqvK|Uj:  
amount due from banks 存放银行同业的款项 sa+:c{  
amount due from banks abroad 存放海外银行同业的款项 xMhR;lKY  
amount due from holding companies 控股公司欠款 gpr];lgS  
amount due from local banks 存放本港银行同业的款项 qTyU1RU$9^  
amount due to banks 银行同业的存款 Qq]UEI `Go  
amount due to banks abroad 海外银行同业的存款 j&m<=-q  
amount due to holding companies 控股公司存款 m$hSL4N  
amount due to local banks 本港银行同业的存款 4'9h^C&  
amount due to outport banks 外埠银行同业的存款 6aQ{EO-]'=  
amount for note issue 发行纸币的款额 Yjk A^e  
amount of bond 担保契据的款额 !1"~tA!+p=  
amount of consideration 代价款额
{Rw~G&vQ  
amount of contribution 供款数额 *vsOL4I%  
amount of indebtedness 负债款额 &"C1XM  
amount of principal of the loan 贷款本金额 3[aJ=5  
amount of rates chargeable 应征差饷数额 &[\rnJ ?D  
amount of share capital 股本额 ieS
5*@^k  
amount of sums assured 承保款额 0#*\o1r\p  
amount of variation 变动幅度 T*h+"TmE  
amount of vote 拨款数额 TJsT .DWW~  
amount payable 应付款额 pdnL~sv  
amount receivable 应收款额 ,%nmCetD@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )_2!1  
analysis 分析 6o A0a\G'  
ancillary risk 附属风险 9fl !CG  
annual account 周年帐目；周年帐目报表；年度决算；年结 YBS]JCO  
annual accounting date 年结日期 nNilTJ   
annual allowance 每年免税额；年积金；年度津贴；年津 x|<|eRYK  
annual balance 年度余额 JBUJc  
annual disposable income 每年可动用收入 4N` MY8',  
annual estimates 周年预算 @1Zf&'/6  
annual fee 年费 `&9#!T.  
annual general meeting 周年大会 vlj|[joXw  
annual growth rate 年增率；每年增长率 S-f3rL[?  
annual long-term supplement 长期个案每年补助金 oHi&Z$#!n  
annual pensionable emolument 可供计算退休金的年薪 RXx +rdF0  
annual report 年报 Tu/JhP/g,`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $V~%$  
annual return 周年报表；周年申报表；每年报税表格 'pm2C6AC  
Annual Return Rules 《周年报表规则》 6/#= dv  
annual review of consumer prices 每年消费物价回顾 6o1.?t?  
annual roll-forward basis 逐年延展方式 bh7 1Zu  
annual salary 年薪 3?5 ~KxOE(  
annual statement 年度报表；年度决算表 J$WIF&*0@  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 O&w$  
annuitant 年金受益人 / V{w<  
annuity 年金 M;43F*  
annuity contract 年金合约 ?ST}0F00}  
annuity on human life 人寿年金 -ZyFUGd%  
antecedent debt 先前的债项 h0^V!.-5  
ante-dated cheque 倒填日期支票 ryn)  
anticipated expenditure 预期开支 ?pF;{  
anticipated net profit 预期纯利 ]7u8m[@  
anticipated revenue 预期收入 M$~h(3
  
anti-inflation measure 反通货膨胀措施 nev*TYY?A  
anti-inflationary stance 反通货膨胀立场 dU&.gFw1  
apparent deficit 表面赤字 U<6k!Y9ny  
apparent financial solvency 表面偿债能力 %r
i4nKGS  
apparent partner 表面合伙人 VhW;=y>}  
application for personal assessment 个人入息课税申请书 5W{>5.Arx)  
application of fund 资金应用 ;!~;05^iD  
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 +tV(8h4  
appointed actuary 委任精算师 I8Zp#'|U  
appointed auditor 委任核数师；委任审计师 QKP9*dz  
appointed trustee 委任的受托人 &%*S  
appointer 委任人 +pcj8K%  
apportioned pro rata 按比例分摊 Zi[)(agAT  
apportionment 分配；分摊 U/iAP W4U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f^% E]ki  
apportionment formula 分摊方程式 Maa.>2v<  
apportionment of estate duty 遗产税的分摊 pz$$K?  
appraisal 估价；评估 q;>BltU  
appreciable growth 可观增长 Z?X$8o^Z  
appreciable impact 显着影响 H_AV3 ;  
appreciable increase 可观增长 Fb``&-Qm:  
appreciation 增值；升值 TAAsV#l  
appreciation against other currencies 相对其他货币升值 pJv?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C3b' Q  
appreciation tax 增值税 _+Q$h4t   
appropriation 拨款；拨用；拨付 @NHRuk+  
appropriation account 拨款帐目 U.)G#B  
Appropriation Bill 拨款法案 Z*TW;h0ZQ3  
appropriation-in-aid system 补助拨款办法 H3c=B /+  
approved assets 核准资产 ^2A
F:
(E  
approved basket stock 认可一篮子证券 F889JSZ%  
approved budget 核准预算 /-hF<oNQ  
approved charitable donation 认可慈善捐款 vV[dJ%  
approved charitable institution 认可慈善机构 O\LW 8\M  
approved currency 核准货币；认可货币 z^Jl4V  
approved estimates 核准预算 kR6 t .  
approved estimates of expenditure 核准开支预算 (wlsn6h  
approved overseas insurer 核准海外保险人 g_>ZE  
approved overseas trust company 核准海外信托公司 R|CY4G j  
approved pooled investment fund 核准汇集投资基金 }g*-Ty  
approved provident fund scheme 认可公积金计划 @\DD|o67  
approved provision 核准拨款 cyhD%sB[D9  
approved redeemable share 核准可赎回股份 n>E*g|a  
approved regional stock 认可地区性证券 E&>,B81
  
approved retirement scheme 认可退休金计划 AslH V@K  
approved subordinated loan 核准附属贷款 0`P]fL+&  
arbitrage 套戥；套汇；套利 YEQW:r_h.S  
arbitrageur 套戥者；套汇者 ).]m@g:ew  
arbitrary amount 临时款项 1:Yt2]  
arrangement 措施；安排；协定 ob] lCX)  
arrears 欠款 @*DIB+K  
arrears of pay 欠付薪酬 {IMzR'PN  
arrears of revenue 逾期未收税款；逾期未收的帐项 g &Z7h4!\  
articles of association 组织章程；组织细则；组织章程细则 fMQ*2zGu95  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2&Byq  
ascertainment of profit 确定利润 0v@/I<
 
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