[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 MW l?pG!Y  
allotment notice 股份配售通知；配股通知 Qyvn A|&  
allotment of shares 股份分配 Gf(hN|X.  
allowable 可获宽免；免税的 |9T3" _MmJ  
allowable business loss 可扣除的营业亏损 b}< T<  
allowable expenses 可扣税的支出 [Hw  
allowance 免税额；津贴；备抵；准备金 Md(AqaA  
allowance for debts 债项的免税额 u9My.u@-*%  
allowance for depreciation by wear and tear 耗损折旧免税额 h3D~?Iom  
allowance for funeral expenses 殡殓费的免税额 Rd@34"O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a|rN %hA4  
allowance for repairs and outgoings 修葺及支出方面的免税额 e\%+~GUTC=  
allowance to debtor 给债务人的津贴 JpqZVu"7  
alteration of capital 资本更改 v7&oHOk!  
alternate trustee 候补受托人 yoiKt; S  
amalgamation 合并 b9Jah  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g"aWt% P  
ambit of charges 征税范围；收费范围 {q fgvu  
amended valuation 经修订的估值 9o5W\.A7[D  
American Commodities Exchange 美国商品交易所 JoeU J3N  
American Express Bank Limited 美国运通银行 ([SrIG>X  
American Stock Exchange 美国证券交易所 DKw%z8ft|  
amortization 摊销 l]t9*a]a  
amount due from banks 存放银行同业的款项 |^9+c2  
amount due from banks abroad 存放海外银行同业的款项 =<Q_&_.60  
amount due from holding companies 控股公司欠款 ap;?[B~Ga  
amount due from local banks 存放本港银行同业的款项 TP7'tb  
amount due to banks 银行同业的存款 IlQNo 1  
amount due to banks abroad 海外银行同业的存款 DT *'
r;  
amount due to holding companies 控股公司存款 U$jw8I'.  
amount due to local banks 本港银行同业的存款 jej|B#?`  
amount due to outport banks 外埠银行同业的存款 ]Hr:|2|.  
amount for note issue 发行纸币的款额 fd~a\5%e  
amount of bond 担保契据的款额 =OY&;d!C  
amount of consideration 代价款额 #yz
5CWu  
amount of contribution 供款数额 qYo"-D*  
amount of indebtedness 负债款额 -}avH  
amount of principal of the loan 贷款本金额 rP$vZ
^/c  
amount of rates chargeable 应征差饷数额 b-4gHW
 
amount of share capital 股本额 !_EL{/ko  
amount of sums assured 承保款额 CR8a)X4j#  
amount of variation 变动幅度 ,Vb;2  
amount of vote 拨款数额 /){F0Zjjt  
amount payable 应付款额 MO}J  
amount receivable 应收款额 fXfBDB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _
 nFsC  
analysis 分析 s}"5uDfn1F  
ancillary risk 附属风险 &q~**^;'  
annual account 周年帐目；周年帐目报表；年度决算；年结 s&(,_34  
annual accounting date 年结日期 Gt;@.jY&  
annual allowance 每年免税额；年积金；年度津贴；年津 a(Q4*XH4  
annual balance 年度余额 YbCqZqk  
annual disposable income 每年可动用收入 A8Z2o\+  
annual estimates 周年预算 h M{&
if
 
annual fee 年费 kg@D?VqJP  
annual general meeting 周年大会 }{FKs!(4  
annual growth rate 年增率；每年增长率 >6 p < n  
annual long-term supplement 长期个案每年补助金 hv" 'DP  
annual pensionable emolument 可供计算退休金的年薪 0u0<)gdX  
annual report 年报 WH:[Y7D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "V/|RC  
annual return 周年报表；周年申报表；每年报税表格 
F.;G6  
Annual Return Rules 《周年报表规则》 85;hs  
annual review of consumer prices 每年消费物价回顾 !
%w#h0(b  
annual roll-forward basis 逐年延展方式 - ^A
=U7  
annual salary 年薪 e|Ip7`  
annual statement 年度报表；年度决算表 6AS'MD%&  
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 g~q+a-  
annuitant 年金受益人 }mGOEG|F2  
annuity 年金
>)5=6{x  
annuity contract 年金合约 \Xy]z  
annuity on human life 人寿年金 {8L)Fw  
antecedent debt 先前的债项 [h"#Gwb=;  
ante-dated cheque 倒填日期支票 "= H.$ +  
anticipated expenditure 预期开支 -KzU''  
anticipated net profit 预期纯利 \)?mIwo7~  
anticipated revenue 预期收入 {sn:Lj0  
anti-inflation measure 反通货膨胀措施 7lP3\7wD@9  
anti-inflationary stance 反通货膨胀立场 / D9FjOP  
apparent deficit 表面赤字 Y>OL2g  
apparent financial solvency 表面偿债能力 r 5$(  
apparent partner 表面合伙人 >;E[XG^  
application for personal assessment 个人入息课税申请书 !83x,*O  
application of fund 资金应用
i&cH  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ONx|c'0g  
appointed actuary 委任精算师 iU)-YFO  
appointed auditor 委任核数师；委任审计师 d<*4)MRN  
appointed trustee 委任的受托人 "|1MJuY_6  
appointer 委任人 j s(E-d/  
apportioned pro rata 按比例分摊 #xWC(*Ggp  
apportionment 分配；分摊 'WqSHb7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Sr7+DCr  
apportionment formula 分摊方程式 6r"PtHr  
apportionment of estate duty 遗产税的分摊 9JF*xXd>Q  
appraisal 估价；评估 
KR  
appreciable growth 可观增长 ,v"/3Ff{,  
appreciable impact 显着影响 )g4oUZDF  
appreciable increase 可观增长 V/j]UK0$  
appreciation 增值；升值 -25#Vh  
appreciation against other currencies 相对其他货币升值 +uPN+CgQ@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -Q@jL{Ue  
appreciation tax 增值税 Y^)VHE]  
appropriation 拨款；拨用；拨付 Z
$R2Z$f  
appropriation account 拨款帐目 %iPu51+=  
Appropriation Bill 拨款法案 uo1G   
appropriation-in-aid system 补助拨款办法 (vIrXF5Dnj  
approved assets 核准资产 =N,KVMxw  
approved basket stock 认可一篮子证券 1B3,lYBM  
approved budget 核准预算 5H6GZ:hp  
approved charitable donation 认可慈善捐款 :oB4\/(G#  
approved charitable institution 认可慈善机构 UQ|zS alv,  
approved currency 核准货币；认可货币 $XS0:C0  
approved estimates 核准预算 @LY 5]og  
approved estimates of expenditure 核准开支预算 (l22p  
approved overseas insurer 核准海外保险人 /p,D01Ws}(  
approved overseas trust company 核准海外信托公司 5iola}6  
approved pooled investment fund 核准汇集投资基金 #( nheL  
approved provident fund scheme 认可公积金计划 ` n{rzenPX  
approved provision 核准拨款 ,8(%J3J  
approved redeemable share 核准可赎回股份 - Pz )O@ ;  
approved regional stock 认可地区性证券 PMZdz>>T  
approved retirement scheme 认可退休金计划 </y V  
approved subordinated loan 核准附属贷款
|Y<ca   
arbitrage 套戥；套汇；套利 ;U<)$ 5  
arbitrageur 套戥者；套汇者 }\u~He%  
arbitrary amount 临时款项 b*Ipg8n+  
arrangement 措施；安排；协定 e,E;\x &  
arrears 欠款 Fg a9  
arrears of pay 欠付薪酬 | -Di/.  
arrears of revenue 逾期未收税款；逾期未收的帐项 /2u;w!oi.  
articles of association 组织章程；组织细则；组织章程细则
SX}GKu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o*n""m  
ascertainment of profit 确定利润 v>3ctP{  
"Asia Clear" “亚洲结算系统”