[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 R6-n IY,  
allotment notice 股份配售通知；配股通知 fBn"kr;  
allotment of shares 股份分配 hU]HTX'R  
allowable 可获宽免；免税的 DQ#H,\^<  
allowable business loss 可扣除的营业亏损 $~0Q@ ):  
allowable expenses 可扣税的支出 4+$b~u  
allowance 免税额；津贴；备抵；准备金 U9y|>P\)T  
allowance for debts 债项的免税额 (>4aibA'P  
allowance for depreciation by wear and tear 耗损折旧免税额 2&PPz}Sw  
allowance for funeral expenses 殡殓费的免税额 h%; e0Xz|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M 3 '$[  
allowance for repairs and outgoings 修葺及支出方面的免税额 m([(:.X/IX  
allowance to debtor 给债务人的津贴 #11NPo9  
alteration of capital 资本更改 0MMEo~dih  
alternate trustee 候补受托人 K,'*Dz  
amalgamation 合并 &3F}6W6A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IQ<MyB(  
ambit of charges 征税范围；收费范围 2aw&YZ&Xo  
amended valuation 经修订的估值 VV4Gjc  
American Commodities Exchange 美国商品交易所 '>$EOg"  
American Express Bank Limited 美国运通银行 ~\)qi=  
American Stock Exchange 美国证券交易所 {Gq*e/  
amortization 摊销 ?bZovRx  
amount due from banks 存放银行同业的款项 n<sd!xmqFx  
amount due from banks abroad 存放海外银行同业的款项 Zv11uH-C  
amount due from holding companies 控股公司欠款 ?"#%SKm  
amount due from local banks 存放本港银行同业的款项 ?\KM5^eX  
amount due to banks 银行同业的存款 n+@F`]Ke  
amount due to banks abroad 海外银行同业的存款 w=]Ks'C ]  
amount due to holding companies 控股公司存款 &8&d3EQ  
amount due to local banks 本港银行同业的存款 t^
]$!H  
amount due to outport banks 外埠银行同业的存款 FLg*R/  
amount for note issue 发行纸币的款额 XC 7?VE  
amount of bond 担保契据的款额 b`yZ|j'ikd  
amount of consideration 代价款额 KrVcwAcq|1  
amount of contribution 供款数额 \!IMaB]  
amount of indebtedness 负债款额 WwH+E]^e+  
amount of principal of the loan 贷款本金额 Uoya3#4 G  
amount of rates chargeable 应征差饷数额 5u
q3\a  
amount of share capital 股本额 2?m.45`  
amount of sums assured 承保款额 Zwcy4>8  
amount of variation 变动幅度 {oc igR0  
amount of vote 拨款数额 NK|?
y  
amount payable 应付款额 alh >"9~!  
amount receivable 应收款额 yR{x}Db
G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZyOv.,y  
analysis 分析 Fhv/[j^X  
ancillary risk 附属风险 l`kWz5[~  
annual account 周年帐目；周年帐目报表；年度决算；年结 1O].v&{  
annual accounting date 年结日期 6sIL.S~c)  
annual allowance 每年免税额；年积金；年度津贴；年津 L9pvG(R%  
annual balance 年度余额 q~CA0AR  
annual disposable income 每年可动用收入 _&K  
annual estimates 周年预算 3lV^B[$  
annual fee 年费 AL$&|=C-$  
annual general meeting 周年大会 yC 77c=  
annual growth rate 年增率；每年增长率 DG4d"Jy  
annual long-term supplement 长期个案每年补助金 !fBF|*/  
annual pensionable emolument 可供计算退休金的年薪 q$1PG+-  
annual report 年报 {G <kA(Lm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LjL[V'JL  
annual return 周年报表；周年申报表；每年报税表格 DAo~8H  
Annual Return Rules 《周年报表规则》 =@TQ>Qw%b  
annual review of consumer prices 每年消费物价回顾 e8YMX&0%  
annual roll-forward basis 逐年延展方式 + OV')oE  
annual salary 年薪 Z/rP"|EuQ  
annual statement 年度报表；年度决算表 l3N I$Zu  
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 r{L4]|(utY  
annuitant 年金受益人 eh,~^x5  
annuity 年金 I^o!n5VM  
annuity contract 年金合约 VMoSLFp^R  
annuity on human life 人寿年金 qV5DW0.  
antecedent debt 先前的债项 n|GaV  
ante-dated cheque 倒填日期支票 q+B&orp  
anticipated expenditure 预期开支 "[}O"LTQ  
anticipated net profit 预期纯利 =^H4Yck/5  
anticipated revenue 预期收入 fgihy  
anti-inflation measure 反通货膨胀措施 olLfko4$*V  
anti-inflationary stance 反通货膨胀立场 RwS@I
/  
apparent deficit 表面赤字 - 0?^#G}3}  
apparent financial solvency 表面偿债能力 jxJv.   
apparent partner 表面合伙人 2Z20E$Cb
 
application for personal assessment 个人入息课税申请书 iH^z:%dP  
application of fund 资金应用 ;n|^1S<[  
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 eNiaM6(J  
appointed actuary 委任精算师 &rkEK4  
appointed auditor 委任核数师；委任审计师 9&RFO$WH  
appointed trustee 委任的受托人 PRNoqi3sY  
appointer 委任人 /?'; nGq  
apportioned pro rata 按比例分摊 Qr Wj>uR  
apportionment 分配；分摊 mSk5u7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mi~(aah   
apportionment formula 分摊方程式 sg
E-`#  
apportionment of estate duty 遗产税的分摊 v&Kqq!DE  
appraisal 估价；评估 k+1|I)z  
appreciable growth 可观增长 Y.^=]-n,  
appreciable impact 显着影响 A.UUW  
appreciable increase 可观增长 fib}b?vk  
appreciation 增值；升值 \QU^>23  
appreciation against other currencies 相对其他货币升值 ccd8O{G.M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vf(6!iRP@  
appreciation tax 增值税 C"IK
t  
appropriation 拨款；拨用；拨付 jD7NblX  
appropriation account 拨款帐目 G%d (
 
Appropriation Bill 拨款法案 wcDRH)AW.  
appropriation-in-aid system 补助拨款办法 %'0TXr$  
approved assets 核准资产 >vo=]cw  
approved basket stock 认可一篮子证券 2Pc%fuC  
approved budget 核准预算 xeGb?DPu  
approved charitable donation 认可慈善捐款 {nU=%w"\  
approved charitable institution 认可慈善机构 'mV9{lj7E  
approved currency 核准货币；认可货币 \=>H6x]q  
approved estimates 核准预算 H4]Ul eU  
approved estimates of expenditure 核准开支预算 s`>[F@N7.o  
approved overseas insurer 核准海外保险人 Y2'cs~~$Ce  
approved overseas trust company 核准海外信托公司 BL&LeSa  
approved pooled investment fund 核准汇集投资基金 +MmH u6"1  
approved provident fund scheme 认可公积金计划 i1RiGS
 
approved provision 核准拨款 ^] kF{ o?  
approved redeemable share 核准可赎回股份 ytNO*XoR  
approved regional stock 认可地区性证券 C!7>1I~5  
approved retirement scheme 认可退休金计划 S;]*)i,v  
approved subordinated loan 核准附属贷款 r_;9'#&'  
arbitrage 套戥；套汇；套利 Hty0qr3  
arbitrageur 套戥者；套汇者 t|m=J`a{q;  
arbitrary amount 临时款项 GRY2?'`  
arrangement 措施；安排；协定 LY+|[qka  
arrears 欠款 qTQBt}  
arrears of pay 欠付薪酬 d|4}obCt  
arrears of revenue 逾期未收税款；逾期未收的帐项 d:yqj:   
articles of association 组织章程；组织细则；组织章程细则 Y3O#Q)-j$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;qBu4'C)T  
ascertainment of profit 确定利润 puT'y  
"Asia Clear" “亚洲结算系统”