[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 J<8~w
; i  
allotment notice 股份配售通知；配股通知 n$>E'oG2t  
allotment of shares 股份分配 eyPh^c]?`8  
allowable 可获宽免；免税的 I[b@U<\  
allowable business loss 可扣除的营业亏损 ;yh}$)^9  
allowable expenses 可扣税的支出 f{_K%0*  
allowance 免税额；津贴；备抵；准备金 7kb eAJ+{  
allowance for debts 债项的免税额 ?Uz7($}  
allowance for depreciation by wear and tear 耗损折旧免税额 GWP;;x%  
allowance for funeral expenses 殡殓费的免税额 CH h]v.V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +Fu=9j/,j  
allowance for repairs and outgoings 修葺及支出方面的免税额 49S q)jd<  
allowance to debtor 给债务人的津贴 qSj$0Hq5XI  
alteration of capital 资本更改 "n'LF?/H'  
alternate trustee 候补受托人 9D 2B8t"a  
amalgamation 合并 8GC(?#Kb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GUUVE@Z  
ambit of charges 征税范围；收费范围 zD8q(]: A  
amended valuation 经修订的估值 NUiNn 7C  
American Commodities Exchange 美国商品交易所 QC+oSb!!?  
American Express Bank Limited 美国运通银行 N"d*pi#h  
American Stock Exchange 美国证券交易所 =l&A9 >\  
amortization 摊销 JStT"*4j  
amount due from banks 存放银行同业的款项 h9Zf4@w  
amount due from banks abroad 存放海外银行同业的款项 ba_T:;';0  
amount due from holding companies 控股公司欠款 )2c[]d/a4  
amount due from local banks 存放本港银行同业的款项 +/idq  
amount due to banks 银行同业的存款 # f~,8<K  
amount due to banks abroad 海外银行同业的存款 y7 tK>aD}  
amount due to holding companies 控股公司存款 MguH)r`uT  
amount due to local banks 本港银行同业的存款 9p,<<5{  
amount due to outport banks 外埠银行同业的存款 jtWI@04o09  
amount for note issue 发行纸币的款额 <&&xt ?I.  
amount of bond 担保契据的款额 K<`"Sr  
amount of consideration 代价款额 q*Xp"yBTo  
amount of contribution 供款数额 neC]\B[Xm  
amount of indebtedness 负债款额 ?cQ  
amount of principal of the loan 贷款本金额 7.O1 ~-  
amount of rates chargeable 应征差饷数额 YE#OAfj~  
amount of share capital 股本额 <{\U
E~  
amount of sums assured 承保款额 m<ZwbD  
amount of variation 变动幅度 0q_Ol]<V  
amount of vote 拨款数额 4v#3UG  
amount payable 应付款额 UH8)r  
amount receivable 应收款额 ,nMc. G3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^FLuhLS\*  
analysis 分析 A]nDI:pO|  
ancillary risk 附属风险 a^+b(&;k  
annual account 周年帐目；周年帐目报表；年度决算；年结 |qra.\
 
annual accounting date 年结日期 .MO"8}]8Z  
annual allowance 每年免税额；年积金；年度津贴；年津 =Mc]FCV  
annual balance 年度余额 *GsrG*OM*D  
annual disposable income 每年可动用收入 ,nO:Pxn|  
annual estimates 周年预算 qcxq-HS2'  
annual fee 年费 h[d| y_)f  
annual general meeting 周年大会 Q}!U4!{i|p  
annual growth rate 年增率；每年增长率 B8'(3&)My  
annual long-term supplement 长期个案每年补助金
p-U'5<
n  
annual pensionable emolument 可供计算退休金的年薪 7Kx3G{5ja  
annual report 年报 5utMZ>%w_#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o5+N_5OE}E  
annual return 周年报表；周年申报表；每年报税表格 dy u brIG  
Annual Return Rules 《周年报表规则》 r\+AeCyb"p  
annual review of consumer prices 每年消费物价回顾 l7 D/]&  
annual roll-forward basis 逐年延展方式 A0*u(15%  
annual salary 年薪 _96hw8  
annual statement 年度报表；年度决算表 o{\@7'G  
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 bHcb.;<  
annuitant 年金受益人 ;8sEE?C $g  
annuity 年金 F]Zg9c{#  
annuity contract 年金合约 $UlA_l29  
annuity on human life 人寿年金 ]3#_BL)M8p  
antecedent debt 先前的债项 dL"$YU9z  
ante-dated cheque 倒填日期支票 di6A.N5A  
anticipated expenditure 预期开支 Xmy(pV!PF  
anticipated net profit 预期纯利 LV=!nF0  
anticipated revenue 预期收入 -W>zO
N|l  
anti-inflation measure 反通货膨胀措施 hIa@JEIt  
anti-inflationary stance 反通货膨胀立场 <PkDfMx2  
apparent deficit 表面赤字 gDnG!i+  
apparent financial solvency 表面偿债能力 n15c1=
gs  
apparent partner 表面合伙人 EAFKf*K=  
application for personal assessment 个人入息课税申请书 ))6
3?_  
application of fund 资金应用 hD58 s"L$  
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 5}e-~-  
appointed actuary 委任精算师 \@4QG.3&  
appointed auditor 委任核数师；委任审计师 >fo &H_a  
appointed trustee 委任的受托人 LJZEM;;}  
appointer 委任人 ihH!"HH+  
apportioned pro rata 按比例分摊 ;3'}(_n  
apportionment 分配；分摊 hmkcW r`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?"AcK"v  
apportionment formula 分摊方程式 t]FFGnBZ  
apportionment of estate duty 遗产税的分摊 ;,*U,eV  
appraisal 估价；评估 _*Vq1D]C  
appreciable growth 可观增长 > ^3xBI:Q  
appreciable impact 显着影响 L~V 63K  
appreciable increase 可观增长 > FHTBh& Y  
appreciation 增值；升值 u ` 9Eh;  
appreciation against other currencies 相对其他货币升值 Uk ?V7 ?&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5n.4>yOY  
appreciation tax 增值税 )+w0NhJw  
appropriation 拨款；拨用；拨付 > C_! }~  
appropriation account 拨款帐目 wSIt"g,%  
Appropriation Bill 拨款法案 oB3>0Pm*a.  
appropriation-in-aid system 补助拨款办法 .(;k]U
P  
approved assets 核准资产 w_eu@R:u@  
approved basket stock 认可一篮子证券 c<JJuG  
approved budget 核准预算 aqs']  
approved charitable donation 认可慈善捐款 _a*W k  
approved charitable institution 认可慈善机构 I+O!<SB  
approved currency 核准货币；认可货币 Jb$PlOQ  
approved estimates 核准预算 @c$mc  
approved estimates of expenditure 核准开支预算 iCk34C7  
approved overseas insurer 核准海外保险人 xKsn);].`  
approved overseas trust company 核准海外信托公司 :'GTCo$3  
approved pooled investment fund 核准汇集投资基金 f{ S)wE>;  
approved provident fund scheme 认可公积金计划 & PHHacp  
approved provision 核准拨款 TaM,9MAu  
approved redeemable share 核准可赎回股份 ?\hXJih  
approved regional stock 认可地区性证券 &;9<a^td  
approved retirement scheme 认可退休金计划 g;] 2'Rj  
approved subordinated loan 核准附属贷款 lu-VBV
w
R  
arbitrage 套戥；套汇；套利 >&?wo{b  
arbitrageur 套戥者；套汇者 WKxJ`r\  
arbitrary amount 临时款项 ?\\ ]u  
arrangement 措施；安排；协定 3CQpe  
arrears 欠款 V^L;Nw5h  
arrears of pay 欠付薪酬 7SAu">lI
l  
arrears of revenue 逾期未收税款；逾期未收的帐项 b'9G`Y s^  
articles of association 组织章程；组织细则；组织章程细则 8Yq6I>@!  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E pM 4+  
ascertainment of profit 确定利润 [zf9UUc~  
"Asia Clear" “亚洲结算系统”