[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!i#@XZ^  
allotment notice 股份配售通知；配股通知 k [p7)e c  
allotment of shares 股份分配 G$B( AWL  
allowable 可获宽免；免税的 |/R)FT#i  
allowable business loss 可扣除的营业亏损 I*Q^$YnM  
allowable expenses 可扣税的支出 cnR.J  
allowance 免税额；津贴；备抵；准备金 }bxW@(bs  
allowance for debts 债项的免税额 4G4[IAu_  
allowance for depreciation by wear and tear 耗损折旧免税额 feH|sz`e  
allowance for funeral expenses 殡殓费的免税额 t<|S7 EqIL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 23AMrDF=N  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?zD?-  
allowance to debtor 给债务人的津贴 CAhkv0?8  
alteration of capital 资本更改 )Uv lEG']  
alternate trustee 候补受托人 $\ 0d9^)&  
amalgamation 合并 {{WA=\N8C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  5g{F-  
ambit of charges 征税范围；收费范围 m6 )sX&  
amended valuation 经修订的估值 ;QA`2$O w  
American Commodities Exchange 美国商品交易所 UE[5Bw?4X  
American Express Bank Limited 美国运通银行 1UHSt R  
American Stock Exchange 美国证券交易所 K38A;=t9
  
amortization 摊销 2$MIA?
A"Y  
amount due from banks 存放银行同业的款项 >+ZG{'!j  
amount due from banks abroad 存放海外银行同业的款项 ^MUSq
(  
amount due from holding companies 控股公司欠款 ,(6U3W*bu  
amount due from local banks 存放本港银行同业的款项 _ZnVQ,zY  
amount due to banks 银行同业的存款 +x3T^G  
amount due to banks abroad 海外银行同业的存款 0?tn.<'B8T  
amount due to holding companies 控股公司存款 J4I
x\r_  
amount due to local banks 本港银行同业的存款 d3$&I==;:  
amount due to outport banks 外埠银行同业的存款 /NH9$u.g  
amount for note issue 发行纸币的款额 /"Bm1  
amount of bond 担保契据的款额 sMq*X^z )?  
amount of consideration 代价款额 }T}9AQ}|  
amount of contribution 供款数额 B~o;,}  
amount of indebtedness 负债款额 %YI Xk1  
amount of principal of the loan 贷款本金额 &3SQVOW ~T  
amount of rates chargeable 应征差饷数额 u7oHqo`  
amount of share capital 股本额 kXmnLxhS/  
amount of sums assured 承保款额 UKBVC AK  
amount of variation 变动幅度 c3X'Sv  
amount of vote 拨款数额 <F=U(WWn9  
amount payable 应付款额 a5v}w7vL
 
amount receivable 应收款额 >> **n9\q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;<JyA3i^V,  
analysis 分析 p@H3NX  
ancillary risk 附属风险 m@r+M"!R  
annual account 周年帐目；周年帐目报表；年度决算；年结 &:i|;^^2  
annual accounting date 年结日期 D{]t50a.  
annual allowance 每年免税额；年积金；年度津贴；年津 1kG{z;9  
annual balance 年度余额 "pDw N$c  
annual disposable income 每年可动用收入 B>hC8^.S|w  
annual estimates 周年预算 #+vIq?  
annual fee 年费 S}/?Lm}  
annual general meeting 周年大会 y&HfF~  
annual growth rate 年增率；每年增长率 u* I=.  
annual long-term supplement 长期个案每年补助金 .o(XnY)cgJ  
annual pensionable emolument 可供计算退休金的年薪 '.sS"QdN  
annual report 年报 G d".zsn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^ di[J^  
annual return 周年报表；周年申报表；每年报税表格 A/XY'3  
Annual Return Rules 《周年报表规则》 5Iv3B|u  
annual review of consumer prices 每年消费物价回顾 BI'}  
annual roll-forward basis 逐年延展方式 E|(T (4;  
annual salary 年薪 >IL[eiiPG  
annual statement 年度报表；年度决算表 &i&k 4  
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 ^^u{W|'CaH  
annuitant 年金受益人 s~@4  
annuity 年金 03WLVP@  
annuity contract 年金合约 ,cbCt  
annuity on human life 人寿年金 2VrO8q(  
antecedent debt 先前的债项 Xndgs}zz  
ante-dated cheque 倒填日期支票 ZfPWH'P  
anticipated expenditure 预期开支 l\PDou@5  
anticipated net profit 预期纯利 }9&Z#1/  
anticipated revenue 预期收入 He#5d!cf:M  
anti-inflation measure 反通货膨胀措施 (v11;kdJB  
anti-inflationary stance 反通货膨胀立场 7QXA*.' F  
apparent deficit 表面赤字 p;[">["  
apparent financial solvency 表面偿债能力 4z^ ?3@:K  
apparent partner 表面合伙人 Qi 3di  
application for personal assessment 个人入息课税申请书 BO#XQ,  
application of fund 资金应用 %h)6o99{wF  
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 )20jZm*  
appointed actuary 委任精算师 +d7s
y0  
appointed auditor 委任核数师；委任审计师 OF$0]V  
appointed trustee 委任的受托人 Htg,^d 5  
appointer 委任人 ,]1oG=`3v  
apportioned pro rata 按比例分摊 E?{{z4  
apportionment 分配；分摊 6TN!63{Cz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V Ae@P  
apportionment formula 分摊方程式 F/MzrK\':m  
apportionment of estate duty 遗产税的分摊 6}Se$XMl  
appraisal 估价；评估 n"[VM=YGI  
appreciable growth 可观增长 334UMH__  
appreciable impact 显着影响 ,/d R  
appreciable increase 可观增长 c-|~ABtEpX  
appreciation 增值；升值 >/*wlY!E  
appreciation against other currencies 相对其他货币升值 NQ7j{dJ?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <r6e23  
appreciation tax 增值税 zh5$$*\  
appropriation 拨款；拨用；拨付 |T!^&t  
appropriation account 拨款帐目 bPaE;?m  
Appropriation Bill 拨款法案 E5-f{Q c  
appropriation-in-aid system 补助拨款办法 PNm WZW*  
approved assets 核准资产 .T*K4m{b0  
approved basket stock 认可一篮子证券 j"F
X ?|4  
approved budget 核准预算
.AEOf0t  
approved charitable donation 认可慈善捐款 \E9Hk{V:6  
approved charitable institution 认可慈善机构 fs8nYgv|Q  
approved currency 核准货币；认可货币 ttazY#  
approved estimates 核准预算 !ke_?+8sY  
approved estimates of expenditure 核准开支预算 K+3dwQo  
approved overseas insurer 核准海外保险人 @x9DV{j)V  
approved overseas trust company 核准海外信托公司 mcbr3P  
approved pooled investment fund 核准汇集投资基金 m!{}Y]FZn  
approved provident fund scheme 认可公积金计划 hD~P)@^  
approved provision 核准拨款 Kd2?9gaw  
approved redeemable share 核准可赎回股份 [x`trypg  
approved regional stock 认可地区性证券 ?vHow $  
approved retirement scheme 认可退休金计划 Z3:M%)e_u$  
approved subordinated loan 核准附属贷款 ,XD'f  
arbitrage 套戥；套汇；套利 6XVr-ef  
arbitrageur 套戥者；套汇者 ?{bF3Mz=  
arbitrary amount 临时款项 @]*b$6tt  
arrangement 措施；安排；协定 ye-o'%{  
arrears 欠款 5gZEcJ  
arrears of pay 欠付薪酬 Yzr RnVr  
arrears of revenue 逾期未收税款；逾期未收的帐项 O>zPWVwa  
articles of association 组织章程；组织细则；组织章程细则 )& G uZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 g[VVxp!C<  
ascertainment of profit 确定利润 NGl/F{<  
"Asia Clear" “亚洲结算系统”