[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 dw3'T4TC?  
allotment notice 股份配售通知；配股通知 \k4M{h6  
allotment of shares 股份分配 LK{a9` h  
allowable 可获宽免；免税的 uV!MW=
)  
allowable business loss 可扣除的营业亏损 We|-5  
allowable expenses 可扣税的支出 uO6c3|Zjs  
allowance 免税额；津贴；备抵；准备金 \ x:_*`fU  
allowance for debts 债项的免税额 |KTpK(6p  
allowance for depreciation by wear and tear 耗损折旧免税额 Bg5;Q)  
allowance for funeral expenses 殡殓费的免税额 5vYsA1Z
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9Y\F53p&j  
allowance for repairs and outgoings 修葺及支出方面的免税额 FU'^n6[<B  
allowance to debtor 给债务人的津贴 %6"o8  
alteration of capital 资本更改 ^971<B(v  
alternate trustee 候补受托人 'H|;%J6d>  
amalgamation 合并 Qf"6PJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]S*E  
ambit of charges 征税范围；收费范围 |b,zw^!e['  
amended valuation 经修订的估值 7G?Ia%u  
American Commodities Exchange 美国商品交易所 )ynA:LXx  
American Express Bank Limited 美国运通银行 #%;<FFu\  
American Stock Exchange 美国证券交易所 0@:Y>qVa  
amortization 摊销 {7/A  
amount due from banks 存放银行同业的款项 a pKa4nI  
amount due from banks abroad 存放海外银行同业的款项 m)(SG  
amount due from holding companies 控股公司欠款 tnA_!$Y a  
amount due from local banks 存放本港银行同业的款项 /E;;j9  
amount due to banks 银行同业的存款 Hxj'38Y  
amount due to banks abroad 海外银行同业的存款 _T_PX$B  
amount due to holding companies 控股公司存款 xh=FkY&d  
amount due to local banks 本港银行同业的存款 r*c82}tc  
amount due to outport banks 外埠银行同业的存款 'M47'{7
T  
amount for note issue 发行纸币的款额 Z3Bo @`&?  
amount of bond 担保契据的款额 M^Q&A R'F  
amount of consideration 代价款额 u!m,ilAnd  
amount of contribution 供款数额 h 3eGq:!9  
amount of indebtedness 负债款额 S$Ns8=  
amount of principal of the loan 贷款本金额 M}R@ K;%  
amount of rates chargeable 应征差饷数额 \,$r,6-g  
amount of share capital 股本额 3we.*\2$  
amount of sums assured 承保款额 ScM}m  
amount of variation 变动幅度 Q9Q!9B@  
amount of vote 拨款数额 X
CKY xv&  
amount payable 应付款额 |^ 2rtI  
amount receivable 应收款额 ViCg|1 c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f_^ix  
analysis 分析 kyp U&F  
ancillary risk 附属风险 /e
;e\k_}'  
annual account 周年帐目；周年帐目报表；年度决算；年结  aOaF&6'j  
annual accounting date 年结日期 L3-<Kop  
annual allowance 每年免税额；年积金；年度津贴；年津 e5]&1^+  
annual balance 年度余额 2<p5_4"-U*  
annual disposable income 每年可动用收入 a15,'v$O  
annual estimates 周年预算 zpBBnlq  
annual fee 年费
O6M}W_  
annual general meeting 周年大会 cq+nWHqF{J  
annual growth rate 年增率；每年增长率 oHYD_8'f  
annual long-term supplement 长期个案每年补助金 #fJ/KY
JU  
annual pensionable emolument 可供计算退休金的年薪 D}=/w+  
annual report 年报 t;Fbt("]:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O('i*o4!}  
annual return 周年报表；周年申报表；每年报税表格 !gD 3CA  
Annual Return Rules 《周年报表规则》 p~v2XdR  
annual review of consumer prices 每年消费物价回顾 Qi(e`(,'  
annual roll-forward basis 逐年延展方式 TmRrub  
annual salary 年薪 ph}wnIW]  
annual statement 年度报表；年度决算表 9n06n$F  
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 ~(w=U *
  
annuitant 年金受益人
J)#59a  
annuity 年金 *l-Dh:  
annuity contract 年金合约 0KWy?6 X  
annuity on human life 人寿年金 6E)uu; 8  
antecedent debt 先前的债项 S,d ngb{  
ante-dated cheque 倒填日期支票 EF*oPn0|  
anticipated expenditure 预期开支 ~;!i)[-  
anticipated net profit 预期纯利 (ffOu#RQ3  
anticipated revenue 预期收入 jSUAU}u!M  
anti-inflation measure 反通货膨胀措施 'l0eo' K  
anti-inflationary stance 反通货膨胀立场 %XDip]+rb  
apparent deficit 表面赤字 mGMinzf  
apparent financial solvency 表面偿债能力 |j.KFu845  
apparent partner 表面合伙人 [[.&,6  
application for personal assessment 个人入息课税申请书 7cOg(6N  
application of fund 资金应用 _oMs `"4K  
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 !."%M^J  
appointed actuary 委任精算师 '&_y*"/c  
appointed auditor 委任核数师；委任审计师 -.+KCt G$+  
appointed trustee 委任的受托人 cNuuz
A  
appointer 委任人 q\z=z$VR  
apportioned pro rata 按比例分摊 'Wx\"]:  
apportionment 分配；分摊 #J<`p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E980yX
JR  
apportionment formula 分摊方程式 utFcFdX  
apportionment of estate duty 遗产税的分摊 .:|#9%5  
appraisal 估价；评估 4N%2w(,+8  
appreciable growth 可观增长 + !E{L  
appreciable impact 显着影响 F$sF
'cw  
appreciable increase 可观增长 >%jEo'0;_  
appreciation 增值；升值 a|]%/[G@  
appreciation against other currencies 相对其他货币升值 Aoy1<8WP%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h~=\/vF  
appreciation tax 增值税 D x>1y  
appropriation 拨款；拨用；拨付 5{!a+  
appropriation account 拨款帐目 K{r1&O>W  
Appropriation Bill 拨款法案 [][ :/~q!  
appropriation-in-aid system 补助拨款办法 7-G'8t  
approved assets 核准资产 b;~EJ  
approved basket stock 认可一篮子证券 C[87f-g  
approved budget 核准预算 !Xv2PdP  
approved charitable donation 认可慈善捐款 aQym= 6%e  
approved charitable institution 认可慈善机构 YiQeI|{oN  
approved currency 核准货币；认可货币 QB.*R?A  
approved estimates 核准预算 X{9JSq  
approved estimates of expenditure 核准开支预算 mw4'z, 1Q  
approved overseas insurer 核准海外保险人 7}iewtdy,  
approved overseas trust company 核准海外信托公司 J}Z_.:JO(w  
approved pooled investment fund 核准汇集投资基金 A aF5`  
approved provident fund scheme 认可公积金计划 >1)@n3.<O  
approved provision 核准拨款 y u
K5r  
approved redeemable share 核准可赎回股份 Dry;$C}P  
approved regional stock 认可地区性证券 Kj1#R
 
approved retirement scheme 认可退休金计划 t$PnQ@xu  
approved subordinated loan 核准附属贷款 ~XT a=
 
arbitrage 套戥；套汇；套利 }T1Xds8w)t  
arbitrageur 套戥者；套汇者 ]9yA0,z/  
arbitrary amount 临时款项 &Ow?Hd0  
arrangement 措施；安排；协定 Ow .)h(y/  
arrears 欠款 >I66R;  
arrears of pay 欠付薪酬 coP$7Q .  
arrears of revenue 逾期未收税款；逾期未收的帐项 lj SR?:\  
articles of association 组织章程；组织细则；组织章程细则 5 1CU@1Ie  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )zc8bS  
ascertainment of profit 确定利润 I?B,rT3h  
"Asia Clear" “亚洲结算系统”