[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 aw lq/
 
allotment notice 股份配售通知；配股通知 '>1M~B  
allotment of shares 股份分配 fX,O9d$  
allowable 可获宽免；免税的 /<[_V/g[t?  
allowable business loss 可扣除的营业亏损 &@|? %  
allowable expenses 可扣税的支出 [ywF!#'){  
allowance 免税额；津贴；备抵；准备金 mMZrBz7r  
allowance for debts 债项的免税额 O\o@]  
allowance for depreciation by wear and tear 耗损折旧免税额 7z,  $  
allowance for funeral expenses 殡殓费的免税额 *]<=04v]R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cy mC?8<  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,3}+t6O"  
allowance to debtor 给债务人的津贴 (O09HY:  
alteration of capital 资本更改  Z|UVH  
alternate trustee 候补受托人 #k>n5cR@0  
amalgamation 合并 S{2;PaK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yr>J^Et%_  
ambit of charges 征税范围；收费范围 3"0QW4A  
amended valuation 经修订的估值 /{8Y,pZbu  
American Commodities Exchange 美国商品交易所 ./7-[d  
American Express Bank Limited 美国运通银行 H@zv-{}T8  
American Stock Exchange 美国证券交易所 [{xY3WS  
amortization 摊销 -b+)Dp~$p  
amount due from banks 存放银行同业的款项 t'W6Fmwkx  
amount due from banks abroad 存放海外银行同业的款项 (dNF)(wn  
amount due from holding companies 控股公司欠款 GadY#]}(  
amount due from local banks 存放本港银行同业的款项 5lzbg  
amount due to banks 银行同业的存款 \ j)c?1*$  
amount due to banks abroad 海外银行同业的存款 T$r/XAs  
amount due to holding companies 控股公司存款 xZ2 1iQeN  
amount due to local banks 本港银行同业的存款 d!&LpODI]*  
amount due to outport banks 外埠银行同业的存款 
W"#<r  
amount for note issue 发行纸币的款额 W6EEC<$JL  
amount of bond 担保契据的款额 B$JPE7h@[P  
amount of consideration 代价款额 t W   
amount of contribution 供款数额 V?^qW#AG  
amount of indebtedness 负债款额 +J|LfXgB  
amount of principal of the loan 贷款本金额 mGP%"R2X  
amount of rates chargeable 应征差饷数额 }>y~P~`S:  
amount of share capital 股本额 a8[%-eW,  
amount of sums assured 承保款额 L&NpC&>wD  
amount of variation 变动幅度 .':17 $c`H  
amount of vote 拨款数额 =w_T{V  
amount payable 应付款额 (qc<'$o  
amount receivable 应收款额 zN+jn
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :Zq?V`+M  
analysis 分析 leizjL\P  
ancillary risk 附属风险 Lnn^j#n  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~KGE(o4p  
annual accounting date 年结日期 ]+qd|}^  
annual allowance 每年免税额；年积金；年度津贴；年津 ;VCFDE{K=  
annual balance 年度余额 g.:ZMV  
annual disposable income 每年可动用收入 =r`E%P:  
annual estimates 周年预算 #vy[v22  
annual fee 年费 KU+u.J  
annual general meeting 周年大会 v/]xdP^Z  
annual growth rate 年增率；每年增长率 Q(1R=4?.Z  
annual long-term supplement 长期个案每年补助金 HH
(2  
annual pensionable emolument 可供计算退休金的年薪 5c%Fb:BW=  
annual report 年报 d@Bd*iI<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V+0pvgS[  
annual return 周年报表；周年申报表；每年报税表格 BUh(pS:  
Annual Return Rules 《周年报表规则》 id`9,I Jx  
annual review of consumer prices 每年消费物价回顾 1dp8'f5^  
annual roll-forward basis 逐年延展方式 u,72Mm>  
annual salary 年薪 7I(QTc)*  
annual statement 年度报表；年度决算表 ~$ ?85   
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 $'*{&/
@  
annuitant 年金受益人 Z>1yLt@ls  
annuity 年金 <7ag=IgDy  
annuity contract 年金合约 8193d%Wb  
annuity on human life 人寿年金 @frV:%  
antecedent debt 先前的债项 1Nv qtVC  
ante-dated cheque 倒填日期支票 5?j#  
anticipated expenditure 预期开支 Ix=(f0|  
anticipated net profit 预期纯利 2ss*&BR.  
anticipated revenue 预期收入 7Fa1utVI  
anti-inflation measure 反通货膨胀措施 9a1R"%Z  
anti-inflationary stance 反通货膨胀立场 brCL"g|}  
apparent deficit 表面赤字 l0',B*og  
apparent financial solvency 表面偿债能力 KUq(&H7  
apparent partner 表面合伙人 R>[G6LOG  
application for personal assessment 个人入息课税申请书  V2 ;?  
application of fund 资金应用 [zrFW g6N  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 G&6`?1k  
appointed actuary 委任精算师 fE>JoQs38  
appointed auditor 委任核数师；委任审计师 &,/-<y-S  
appointed trustee 委任的受托人 E%Ysyk  
appointer 委任人 BH$hd|KD<  
apportioned pro rata 按比例分摊 !*"#*)S.  
apportionment 分配；分摊 {FN4BC`3+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 AQ"r
k9Z  
apportionment formula 分摊方程式 FPE6H:'  
apportionment of estate duty 遗产税的分摊 FA%BzU5^  
appraisal 估价；评估 A4L.bBl  
appreciable growth 可观增长  ? EhIK  
appreciable impact 显着影响 x+Ly,9nc$  
appreciable increase 可观增长 #V[Os!ns  
appreciation 增值；升值 Fl==k  
appreciation against other currencies 相对其他货币升值 P!&yYR \  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r onZa0  
appreciation tax 增值税 v+d`J 55  
appropriation 拨款；拨用；拨付 PP6gU=9[)  
appropriation account 拨款帐目 V-dub{K  
Appropriation Bill 拨款法案 1l}fX}5%I;  
appropriation-in-aid system 补助拨款办法 >(Wt  
approved assets 核准资产 [XA:pj;rg'  
approved basket stock 认可一篮子证券 5S7ATr(*  
approved budget 核准预算 j#VR>0oC]\  
approved charitable donation 认可慈善捐款 A;;OGJ,!\  
approved charitable institution 认可慈善机构 (gutDUO;  
approved currency 核准货币；认可货币 "t>H B6^  
approved estimates 核准预算 !,DA`Yt  
approved estimates of expenditure 核准开支预算 BL\H@D  
approved overseas insurer 核准海外保险人 |[/XG2S  
approved overseas trust company 核准海外信托公司 |A)a =
'Ap  
approved pooled investment fund 核准汇集投资基金 ch/DBu  
approved provident fund scheme 认可公积金计划 #\LYo{op/.  
approved provision 核准拨款 kxY9[#:<fB  
approved redeemable share 核准可赎回股份 -ozcK  
approved regional stock 认可地区性证券 ,YrPwdaTB
 
approved retirement scheme 认可退休金计划 bg*@N  
approved subordinated loan 核准附属贷款 17ynFHMd,  
arbitrage 套戥；套汇；套利 +DSZ(Zb4qY  
arbitrageur 套戥者；套汇者
zwlz zqV  
arbitrary amount 临时款项 6s:  
arrangement 措施；安排；协定 ~#P` 7G  
arrears 欠款 Y^5)u/Y=U  
arrears of pay 欠付薪酬 MnW"ksH  
arrears of revenue 逾期未收税款；逾期未收的帐项 OL@' 1$/A  
articles of association 组织章程；组织细则；组织章程细则 x{VUl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wqt/0,\  
ascertainment of profit 确定利润 1z8fhE iiE  
"Asia Clear" “亚洲结算系统”