[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 -?]ltn9!  
allotment notice 股份配售通知；配股通知 O-B3@qQ. h  
allotment of shares 股份分配 q-RGplx  
allowable 可获宽免；免税的 %*gO<U4L]  
allowable business loss 可扣除的营业亏损 zm"\D vN)  
allowable expenses 可扣税的支出 SH(kUL5  
allowance 免税额；津贴；备抵；准备金 a2 SQ:d  
allowance for debts 债项的免税额 .( J/*H  
allowance for depreciation by wear and tear 耗损折旧免税额 j~8+,:  
allowance for funeral expenses 殡殓费的免税额 L,ra=SVF  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <-?B#  
allowance for repairs and outgoings 修葺及支出方面的免税额 7^iAc6QSy3  
allowance to debtor 给债务人的津贴 _qg6( X  
alteration of capital 资本更改 joA+  
alternate trustee 候补受托人 Jt)~h,68  
amalgamation 合并 9?:S:Sq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |. 6@-h~8  
ambit of charges 征税范围；收费范围 BNy"YK$  
amended valuation 经修订的估值 f8 jaMn9o  
American Commodities Exchange 美国商品交易所 xHGoCFB  
American Express Bank Limited 美国运通银行 p3S c4  
American Stock Exchange 美国证券交易所 47
RYpd  
amortization 摊销 Z~uKT n  
amount due from banks 存放银行同业的款项 .$k"+E  
amount due from banks abroad 存放海外银行同业的款项 !lF^~x  
amount due from holding companies 控股公司欠款 i#lo?\PO>  
amount due from local banks 存放本港银行同业的款项 s]N-n?'G"  
amount due to banks 银行同业的存款 P&GZe/6Y  
amount due to banks abroad 海外银行同业的存款 -b$OHFL  
amount due to holding companies 控股公司存款 [1*/lt|+p  
amount due to local banks 本港银行同业的存款 6:,^CI|@t  
amount due to outport banks 外埠银行同业的存款 HFr3(gNj@  
amount for note issue 发行纸币的款额 [z~Nw#  
amount of bond 担保契据的款额 r83~o/T@  
amount of consideration 代价款额 hkJZqUA  
amount of contribution 供款数额 =F&RQ}$  
amount of indebtedness 负债款额 wb[(_@eZ  
amount of principal of the loan 贷款本金额 78)^vvn5~  
amount of rates chargeable 应征差饷数额 q(7D8xG;F  
amount of share capital 股本额 Dkb
&/k:)  
amount of sums assured 承保款额 3~Ln:4[6ID  
amount of variation 变动幅度 Lm|X5RVq  
amount of vote 拨款数额 PR?clg=z  
amount payable 应付款额 CiuN26>  
amount receivable 应收款额 0vp I#q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t {"iIz_S  
analysis 分析 +][P*/Ek  
ancillary risk 附属风险 ,*[LnR  
annual account 周年帐目；周年帐目报表；年度决算；年结 \DqxS=o;  
annual accounting date 年结日期 ^rwSbM$  
annual allowance 每年免税额；年积金；年度津贴；年津 >#?: x*[  
annual balance 年度余额 .@Uz/j?>  
annual disposable income 每年可动用收入 tTH%YtG  
annual estimates 周年预算 =LxmzQO#  
annual fee 年费 B:~;7A\  
annual general meeting 周年大会 1RbYPX  
annual growth rate 年增率；每年增长率 l* Ei7 |Z  
annual long-term supplement 长期个案每年补助金 n
*~   
annual pensionable emolument 可供计算退休金的年薪 ts<dUO  
annual report 年报 kW&Z%k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N| Pm|w*?  
annual return 周年报表；周年申报表；每年报税表格 %>2t=)T  
Annual Return Rules 《周年报表规则》 Zk UuniO  
annual review of consumer prices 每年消费物价回顾 fR4l4 GU?)  
annual roll-forward basis 逐年延展方式 /zf>>O`  
annual salary 年薪 W_\L_)^X  
annual statement 年度报表；年度决算表
T''+zk  
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 "5:f{GfO#v  
annuitant 年金受益人 Ok&>[qu  
annuity 年金 ^~qs-.?  
annuity contract 年金合约 _|3TC1N$n  
annuity on human life 人寿年金 ;Ia1L{472m  
antecedent debt 先前的债项 a~F@3Pd  
ante-dated cheque 倒填日期支票 b',bi.FH  
anticipated expenditure 预期开支 WgJAr73 l  
anticipated net profit 预期纯利 qLi9ym, ]  
anticipated revenue 预期收入 ""3m!qn#  
anti-inflation measure 反通货膨胀措施 $sF#Na4^
 
anti-inflationary stance 反通货膨胀立场 'S7@+kJ  
apparent deficit 表面赤字 +esNwz_   
apparent financial solvency 表面偿债能力 yM:~{;HLF  
apparent partner 表面合伙人 9jGuelwN  
application for personal assessment 个人入息课税申请书 F.pHL)37  
application of fund 资金应用 >B/&V|E  
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 ?vn 0%e868  
appointed actuary 委任精算师 =
8p+-8M[d  
appointed auditor 委任核数师；委任审计师 &17,]#3  
appointed trustee 委任的受托人 F[D0x26^  
appointer 委任人 3 9{"T0  
apportioned pro rata 按比例分摊 c4>sE[]  
apportionment 分配；分摊 =+}}Sv2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^[}0&_L w  
apportionment formula 分摊方程式 CKt|c!3 7  
apportionment of estate duty 遗产税的分摊 xPM yG);  
appraisal 估价；评估 4Sstg57x~  
appreciable growth 可观增长 QeeC2  
appreciable impact 显着影响 )^f9[5ee  
appreciable increase 可观增长 `JWYPs
Wk  
appreciation 增值；升值 r@[VY g~  
appreciation against other currencies 相对其他货币升值 O {6gNR,*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _8b]o~[Z+  
appreciation tax 增值税 >9<8G]vcH  
appropriation 拨款；拨用；拨付 nj
^q@h  
appropriation account 拨款帐目 ]Uu(OI<)  
Appropriation Bill 拨款法案 ;5Vk01R  
appropriation-in-aid system 补助拨款办法 \W`}L  
approved assets 核准资产 iCnUnR{  
approved basket stock 认可一篮子证券 y|;8:b32  
approved budget 核准预算 AqbT{,3yW  
approved charitable donation 认可慈善捐款 N _~KZQ11^  
approved charitable institution 认可慈善机构 OKZam ik~  
approved currency 核准货币；认可货币 `+hy#1]  
approved estimates 核准预算 p~q_0Pg%  
approved estimates of expenditure 核准开支预算 VUy)4
*  
approved overseas insurer 核准海外保险人 B2G5hbaA  
approved overseas trust company 核准海外信托公司 [pW1=tI  
approved pooled investment fund 核准汇集投资基金 -[=AlqL  
approved provident fund scheme 认可公积金计划 F7Dc!JNa  
approved provision 核准拨款 2&gVZz  
approved redeemable share 核准可赎回股份 1R2o6`_  
approved regional stock 认可地区性证券 1(?CNW[  
approved retirement scheme 认可退休金计划 n-y^7'v  
approved subordinated loan 核准附属贷款 VX!Y`y^a  
arbitrage 套戥；套汇；套利 QypiF*fSU  
arbitrageur 套戥者；套汇者 k>:/D  
arbitrary amount 临时款项 ^\vfos  
arrangement 措施；安排；协定 PUE'Rr(Q  
arrears 欠款 RUS7Z~5  
arrears of pay 欠付薪酬 TDl!qp @  
arrears of revenue 逾期未收税款；逾期未收的帐项 }+{*, z  
articles of association 组织章程；组织细则；组织章程细则 hINnb7o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iM/*&O}  
ascertainment of profit 确定利润 r%y;8$/-  
"Asia Clear" “亚洲结算系统”