[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 vhF9|('G  
allotment notice 股份配售通知；配股通知 @K <Onh`  
allotment of shares 股份分配 {]6-,/3UR  
allowable 可获宽免；免税的 Nk@-yZ@,8  
allowable business loss 可扣除的营业亏损 |pHlBzHj  
allowable expenses 可扣税的支出 0f5
ag&  
allowance 免税额；津贴；备抵；准备金 ]0>  
allowance for debts 债项的免税额 frcX'M}%  
allowance for depreciation by wear and tear 耗损折旧免税额 bkdXBCBx?  
allowance for funeral expenses 殡殓费的免税额 "" UyfC[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gbhw7 (&  
allowance for repairs and outgoings 修葺及支出方面的免税额 H@-q NjM  
allowance to debtor 给债务人的津贴 JLm3qIC  
alteration of capital 资本更改 8(Az/@=n  
alternate trustee 候补受托人 7@"X?u
o%o  
amalgamation 合并 h2'6W)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n>)aw4  
ambit of charges 征税范围；收费范围 = 9Yfo,F  
amended valuation 经修订的估值 IN/$b^Um  
American Commodities Exchange 美国商品交易所 5=V"tQ&d9U  
American Express Bank Limited 美国运通银行 C rR/  
American Stock Exchange 美国证券交易所 S }`f&  
amortization 摊销 -,/7u3  
amount due from banks 存放银行同业的款项 A_TaXl(  
amount due from banks abroad 存放海外银行同业的款项 5:r  AWq  
amount due from holding companies 控股公司欠款 fDDpR=  
amount due from local banks 存放本港银行同业的款项 %
1T KgNf  
amount due to banks 银行同业的存款  j)/Vtf  
amount due to banks abroad 海外银行同业的存款 2D%2k  
amount due to holding companies 控股公司存款 $W|JQ h  
amount due to local banks 本港银行同业的存款 koT
3~FK  
amount due to outport banks 外埠银行同业的存款 bYLYJ`hH<R  
amount for note issue 发行纸币的款额 fK:4jl-r  
amount of bond 担保契据的款额 WT\wV\Pu  
amount of consideration 代价款额 oQ,n?on  
amount of contribution 供款数额 <%.% q  
amount of indebtedness 负债款额 l1] N&jN{  
amount of principal of the loan 贷款本金额 6)sKg{H  
amount of rates chargeable 应征差饷数额 J,,VKA&  
amount of share capital 股本额 2W0nA t  
amount of sums assured 承保款额 EPW4
h/I  
amount of variation 变动幅度 zx<t{e7  
amount of vote 拨款数额 T%.Yso{  
amount payable 应付款额 7[=G;2<  
amount receivable 应收款额 / xv5we~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 egsP\ '  
analysis 分析 NUM!'+H_h  
ancillary risk 附属风险 !r.-7hR$  
annual account 周年帐目；周年帐目报表；年度决算；年结 \X\< +KU  
annual accounting date 年结日期 D?y-Y  
annual allowance 每年免税额；年积金；年度津贴；年津 0fstEExw  
annual balance 年度余额 =xkaF)AW&v  
annual disposable income 每年可动用收入 "tl{HM5u  
annual estimates 周年预算 mKtMI!FR  
annual fee 年费 GTB\95j]  
annual general meeting 周年大会 J8\l'}?&  
annual growth rate 年增率；每年增长率 *-*V>ntvT$  
annual long-term supplement 长期个案每年补助金 ?J6Ek*E#  
annual pensionable emolument 可供计算退休金的年薪 +8ib928E  
annual report 年报 "3jTU
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 nN$.^!;&  
annual return 周年报表；周年申报表；每年报税表格 #rW -jW=A  
Annual Return Rules 《周年报表规则》 ps:"0^7  
annual review of consumer prices 每年消费物价回顾 RUr ~u  
annual roll-forward basis 逐年延展方式 ;e_us!Sn  
annual salary 年薪 Wj3i*x$  
annual statement 年度报表；年度决算表 [&~x5l 8\C  
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 #O_%!7M{4  
annuitant 年金受益人 >7@,,~3  
annuity 年金 )}$rgYKJ  
annuity contract 年金合约 ;^s|n)F#c  
annuity on human life 人寿年金 %_n%-Qn  
antecedent debt 先前的债项 5Kd"W,  
ante-dated cheque 倒填日期支票 w!*ZS~v/r  
anticipated expenditure 预期开支 i'CK/l.H  
anticipated net profit 预期纯利 \6GNKeN  
anticipated revenue 预期收入 'O 7
:=l  
anti-inflation measure 反通货膨胀措施 0X99D2c  
anti-inflationary stance 反通货膨胀立场 [pms>TQ2  
apparent deficit 表面赤字 ^+%bh/2_W  
apparent financial solvency 表面偿债能力 851BOkRal4  
apparent partner 表面合伙人 w8S pt  
application for personal assessment 个人入息课税申请书 vC]r1q.(  
application of fund 资金应用 DMA7eZf'Hv  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 V1P]pP  
appointed actuary 委任精算师 &b~X&{3,  
appointed auditor 委任核数师；委任审计师 uN?Lz1W\;  
appointed trustee 委任的受托人 q9x@Pc2
9d  
appointer 委任人 F+VNrt-  
apportioned pro rata 按比例分摊 ` [E-V  
apportionment 分配；分摊 _Cf:\
Xs m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f }r \  
apportionment formula 分摊方程式 3Yx'/=]  
apportionment of estate duty 遗产税的分摊 3;b)pQ~6CJ  
appraisal 估价；评估 f3,LX]zKA  
appreciable growth 可观增长 '/D 2d  
appreciable impact 显着影响 Jo qhmn$j  
appreciable increase 可观增长 IW@ xT@  
appreciation 增值；升值 @lM-+q(tl  
appreciation against other currencies 相对其他货币升值 \a of  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Jo8fMG\P  
appreciation tax 增值税 x]Nx,tt  
appropriation 拨款；拨用；拨付 (e _p8[x  
appropriation account 拨款帐目 B.?F^m@zS  
Appropriation Bill 拨款法案 w&#[g9G%  
appropriation-in-aid system 补助拨款办法 hG`@#9|f  
approved assets 核准资产 u*qI$?&  
approved basket stock 认可一篮子证券 =MJRQV67  
approved budget 核准预算 YG?4DF  
approved charitable donation 认可慈善捐款 V@RdvQy  
approved charitable institution 认可慈善机构 AEf[:]i]  
approved currency 核准货币；认可货币 \N0wf-qa=  
approved estimates 核准预算 k
DJqT  
approved estimates of expenditure 核准开支预算 Mx0~^l
 
approved overseas insurer 核准海外保险人 w?3ww7yf`  
approved overseas trust company 核准海外信托公司 ~U7Bo(EJp  
approved pooled investment fund 核准汇集投资基金 DdISJWc'`5  
approved provident fund scheme 认可公积金计划 Qhe<(<^J,  
approved provision 核准拨款 e7n0=U0  
approved redeemable share 核准可赎回股份 EBWM8~Nm#  
approved regional stock 认可地区性证券 (!m6>m2  
approved retirement scheme 认可退休金计划 c#
u_%*  
approved subordinated loan 核准附属贷款 }#~E-N3x  
arbitrage 套戥；套汇；套利 Y1AZ%{^0a  
arbitrageur 套戥者；套汇者 hb0)<^xu  
arbitrary amount 临时款项 d/+s-g p  
arrangement 措施；安排；协定 g"!cO^GkT  
arrears 欠款 uDcs2^2l  
arrears of pay 欠付薪酬 D@5h$
m5  
arrears of revenue 逾期未收税款；逾期未收的帐项 S,|ZCl>+  
articles of association 组织章程；组织细则；组织章程细则 G{|"WaKW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZJFF4($qN  
ascertainment of profit 确定利润 55`p~:&VQ  
"Asia Clear" “亚洲结算系统”