[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 8QM
(?A  
allotment notice 股份配售通知；配股通知 gvLf|+m  
allotment of shares 股份分配 WL'P)lI5  
allowable 可获宽免；免税的 b[`Yi1^]%g  
allowable business loss 可扣除的营业亏损 )b:7-}d  
allowable expenses 可扣税的支出 Yl3n2R /U  
allowance 免税额；津贴；备抵；准备金 ;UxP Kpl  
allowance for debts 债项的免税额 utIX  %0  
allowance for depreciation by wear and tear 耗损折旧免税额 SLh(9%S;  
allowance for funeral expenses 殡殓费的免税额 }`@728E  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8O38#{[S  
allowance for repairs and outgoings 修葺及支出方面的免税额 78/Zk}I ]  
allowance to debtor 给债务人的津贴 \_lod kf  
alteration of capital 资本更改 m}X`> aD/  
alternate trustee 候补受托人 }2e??3  
amalgamation 合并 DCZ\6WY1G)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %@u;5qD&  
ambit of charges 征税范围；收费范围 ~8]NK&J  
amended valuation 经修订的估值 QDu2?EYZq  
American Commodities Exchange 美国商品交易所 d!$Z(W0  
American Express Bank Limited 美国运通银行 \Cii1\R=  
American Stock Exchange 美国证券交易所 62Z#YQ}x  
amortization 摊销 jrS[f  
amount due from banks 存放银行同业的款项 wYmM"60  
amount due from banks abroad 存放海外银行同业的款项 m&?#;J|B$  
amount due from holding companies 控股公司欠款 -YC OP0  
amount due from local banks 存放本港银行同业的款项 {HCzp,Y  
amount due to banks 银行同业的存款 mFi&YpHu3  
amount due to banks abroad 海外银行同业的存款 sJDas,7>  
amount due to holding companies 控股公司存款 <"_d]?,  
amount due to local banks 本港银行同业的存款 f\jLqZY  
amount due to outport banks 外埠银行同业的存款 =F@Wgn,  
amount for note issue 发行纸币的款额 `|/< \  
amount of bond 担保契据的款额 CY"/uSB  
amount of consideration 代价款额 QnJZr:4b  
amount of contribution 供款数额 ,]d,-)KX8  
amount of indebtedness 负债款额 Wr( y)D<y}  
amount of principal of the loan 贷款本金额 TTKs3iTXz  
amount of rates chargeable 应征差饷数额 I= &stsH  
amount of share capital 股本额 s#WAR]x0x  
amount of sums assured 承保款额 %oO4|JkJX  
amount of variation 变动幅度 R.yC(r  
amount of vote 拨款数额 43@{JK9G  
amount payable 应付款额 K2<9mDn&  
amount receivable 应收款额 NB8/g0:=n&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6E^.7%3  
analysis 分析 %;rHrDP(>  
ancillary risk 附属风险 hUF5fZqii  
annual account 周年帐目；周年帐目报表；年度决算；年结 /@,j232  
annual accounting date 年结日期 xjVS  
annual allowance 每年免税额；年积金；年度津贴；年津 Zd')57{  
annual balance 年度余额 0`[wpZ  
annual disposable income 每年可动用收入 dzDqZQY$  
annual estimates 周年预算 P3=W|81e  
annual fee 年费 {62n7'U{  
annual general meeting 周年大会 c5u@pvSP  
annual growth rate 年增率；每年增长率 kYjGj,m"  
annual long-term supplement 长期个案每年补助金 9;B0Mq py  
annual pensionable emolument 可供计算退休金的年薪 s[w6FXt  
annual report 年报 hBBUw0"  
Annual Report on the Consumer Price Index 《消费物价指数年报》  [@5Ytv H  
annual return 周年报表；周年申报表；每年报税表格 e=+?K5q{P(  
Annual Return Rules 《周年报表规则》 28UU60  
annual review of consumer prices 每年消费物价回顾 o  !vE~  
annual roll-forward basis 逐年延展方式 MpF$xzh  
annual salary 年薪 L:i-BI`J  
annual statement 年度报表；年度决算表 <OIIoB?t  
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 ~1>.A(,=z  
annuitant 年金受益人 AD|2qM))  
annuity 年金 uLWh|
  
annuity contract 年金合约 L2[f]J%  
annuity on human life 人寿年金 FW21 U<  
antecedent debt 先前的债项 `pG
a~!vl  
ante-dated cheque 倒填日期支票  [D<1CF  
anticipated expenditure 预期开支 R wZ]),o  
anticipated net profit 预期纯利 T>NDSami  
anticipated revenue 预期收入 /,g,Ch<d  
anti-inflation measure 反通货膨胀措施 U 15H2-`  
anti-inflationary stance 反通货膨胀立场 T-U}QM_e  
apparent deficit 表面赤字 Z)SY.iK.  
apparent financial solvency 表面偿债能力 `#;e)1  
apparent partner 表面合伙人 ~2gG(1%At9  
application for personal assessment 个人入息课税申请书 $7rq3y  
application of fund 资金应用 -@0GcUE:r  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #?/ <  
appointed actuary 委任精算师
HBu
[gh;b  
appointed auditor 委任核数师；委任审计师 7G/1VeVjB  
appointed trustee 委任的受托人 [E/\#4b  
appointer 委任人 '*"vkgN  
apportioned pro rata 按比例分摊 5 4L\Jx  
apportionment 分配；分摊 !& z(:d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v~@pMA$(h  
apportionment formula 分摊方程式 'qOREN  
apportionment of estate duty 遗产税的分摊 5'X ]k@m_  
appraisal 估价；评估 4*Hgv:0?kI  
appreciable growth 可观增长 M!REygyx  
appreciable impact 显着影响 `Ch9~*p  
appreciable increase 可观增长 d~JKH&x<  
appreciation 增值；升值 JYW)uJ  
appreciation against other currencies 相对其他货币升值 /#m=*&!CB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +O*/"]h  
appreciation tax 增值税 \E*d\hrl{  
appropriation 拨款；拨用；拨付 B4i!/@0s  
appropriation account 拨款帐目 6er-{.L=  
Appropriation Bill 拨款法案 ^$'z!+QRM  
appropriation-in-aid system 补助拨款办法 Nw1#M%/!r!  
approved assets 核准资产 ".<DAs j  
approved basket stock 认可一篮子证券 /Z@tv.f  
approved budget 核准预算 x6e}( &p*  
approved charitable donation 认可慈善捐款 {;:/-0s  
approved charitable institution 认可慈善机构 L 8dc(Z%v  
approved currency 核准货币；认可货币 'U\<IL#U  
approved estimates 核准预算
hKT  
approved estimates of expenditure 核准开支预算 !g(KK|`,m  
approved overseas insurer 核准海外保险人 3v5%y'  
approved overseas trust company 核准海外信托公司 `CgaS#  
approved pooled investment fund 核准汇集投资基金 rU2%dkTa  
approved provident fund scheme 认可公积金计划 -\ EP.Vtz  
approved provision 核准拨款 wv\w;'  
approved redeemable share 核准可赎回股份 --|Wh^i>?  
approved regional stock 认可地区性证券 9.a3&*tV[  
approved retirement scheme 认可退休金计划 Os
lL~<  
approved subordinated loan 核准附属贷款 ?6fnpGX@a  
arbitrage 套戥；套汇；套利 ).sRv6/c  
arbitrageur 套戥者；套汇者 c0;t4( &8  
arbitrary amount 临时款项 enSXP~9w  
arrangement 措施；安排；协定 A8oo@z68n>  
arrears 欠款 bqnNLs<N  
arrears of pay 欠付薪酬 L.jh   
arrears of revenue 逾期未收税款；逾期未收的帐项 o .qf _A  
articles of association 组织章程；组织细则；组织章程细则 o'f?YZ$.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }}>q2y  
ascertainment of profit 确定利润 q gLaa  
"Asia Clear" “亚洲结算系统”