[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 =4y
ME  
allotment notice 股份配售通知；配股通知 [e ; K$  
allotment of shares 股份分配 _p7c<$;  
allowable 可获宽免；免税的 FgRlxz  
allowable business loss 可扣除的营业亏损 K|Std)6  
allowable expenses 可扣税的支出 GfY!~J  
allowance 免税额；津贴；备抵；准备金 Gw3|"14  
allowance for debts 债项的免税额 f6^H Q1SSt  
allowance for depreciation by wear and tear 耗损折旧免税额 }Fyf?TZ$T  
allowance for funeral expenses 殡殓费的免税额 ^o|igyS9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .0#?u1gXsX  
allowance for repairs and outgoings 修葺及支出方面的免税额 W*-+j*e|_P  
allowance to debtor 给债务人的津贴 zp"sM z]  
alteration of capital 资本更改 E<'3?(D9hL  
alternate trustee 候补受托人 A;w,m{9<  
amalgamation 合并 LKxyj@Eq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UBi0 /  
ambit of charges 征税范围；收费范围 (C,PGjd  
amended valuation 经修订的估值 \x)T_]Gcm  
American Commodities Exchange 美国商品交易所 '(kGc%  
American Express Bank Limited 美国运通银行 j*g5f  
American Stock Exchange 美国证券交易所 SwG:?T!"}  
amortization 摊销 ar=uDb;  
amount due from banks 存放银行同业的款项 >&e|ins^N  
amount due from banks abroad 存放海外银行同业的款项 6I72;e^!  
amount due from holding companies 控股公司欠款 6\
g]Y  
amount due from local banks 存放本港银行同业的款项 a7nbGqsx  
amount due to banks 银行同业的存款 Am!$\T%2  
amount due to banks abroad 海外银行同业的存款 ?^2(|t9KU  
amount due to holding companies 控股公司存款 .'p_j(uv  
amount due to local banks 本港银行同业的存款 ed2QGTgR  
amount due to outport banks 外埠银行同业的存款 UbJ_'>hK6  
amount for note issue 发行纸币的款额 : UD<1fh  
amount of bond 担保契据的款额 [$]vi`c2  
amount of consideration 代价款额 %ztCcgu*  
amount of contribution 供款数额 {G/4#r 2>  
amount of indebtedness 负债款额 F%lP<4Vx  
amount of principal of the loan 贷款本金额 %IW=[D6Tg  
amount of rates chargeable 应征差饷数额 ;->(hFJt  
amount of share capital 股本额 7 \!t/<  
amount of sums assured 承保款额 B:a&)Lwp0  
amount of variation 变动幅度 3rTYe6q$U  
amount of vote 拨款数额 |JSj<~1ki  
amount payable 应付款额 YT
}m 8Y  
amount receivable 应收款额 -j`tBv)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d5\w'@Di  
analysis 分析 i(2s"Uww,  
ancillary risk 附属风险 I/<aY*R4  
annual account 周年帐目；周年帐目报表；年度决算；年结 OCa74)(  
annual accounting date 年结日期 VW I{ wC  
annual allowance 每年免税额；年积金；年度津贴；年津 ~0!s5  
annual balance 年度余额 :7<spd(%"  
annual disposable income 每年可动用收入 siZw-.  
annual estimates 周年预算 cMsm[D{b  
annual fee 年费 ^hq`dr|R=  
annual general meeting 周年大会 4H]Go~<  
annual growth rate 年增率；每年增长率 gb|C592R5C  
annual long-term supplement 长期个案每年补助金 C3u/8Mrt7  
annual pensionable emolument 可供计算退休金的年薪 x}i:nLhL  
annual report 年报 p./zW )7+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `!kOyh:X  
annual return 周年报表；周年申报表；每年报税表格 ,Za!  
Annual Return Rules 《周年报表规则》 0ym>Hbax)  
annual review of consumer prices 每年消费物价回顾 vtKQvQ  
annual roll-forward basis 逐年延展方式 /G9wW+1  
annual salary 年薪 Z[RE|l{  
annual statement 年度报表；年度决算表 xJa  
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 =66dxU?}  
annuitant 年金受益人 1CU-^j  
annuity 年金 HbX>::J8  
annuity contract 年金合约 Jv %,v?  
annuity on human life 人寿年金 (xBS~}e  
antecedent debt 先前的债项 UIi;&[   
ante-dated cheque 倒填日期支票 7$b!-I+a2  
anticipated expenditure 预期开支 M^AwOR7<  
anticipated net profit 预期纯利 |`1lCyV\tE  
anticipated revenue 预期收入 4`yCvPu  
anti-inflation measure 反通货膨胀措施 }Ry:})  
anti-inflationary stance 反通货膨胀立场 -uIu-a]  
apparent deficit 表面赤字 z8G1[ElY  
apparent financial solvency 表面偿债能力 "G].hKgbk*  
apparent partner 表面合伙人 ` |Pfa  
application for personal assessment 个人入息课税申请书 )gYsg  
application of fund 资金应用 3vfm$sx@  
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 s3>,%8O6  
appointed actuary 委任精算师 =J
&vr   
appointed auditor 委任核数师；委任审计师 ?'Y\5n/*$  
appointed trustee 委任的受托人 'c*Q/C;  
appointer 委任人 }A\s`Hm  
apportioned pro rata 按比例分摊 yl/-!  
apportionment 分配；分摊 c Owa^;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T!
0o(Pp<  
apportionment formula 分摊方程式 3}@3pVS  
apportionment of estate duty 遗产税的分摊 ?&  qMC  
appraisal 估价；评估 %4|*  
appreciable growth 可观增长 fb
3(9  
appreciable impact 显着影响 2a|9D\  
appreciable increase 可观增长 T"xq^h1\  
appreciation 增值；升值 1G$fU zS  
appreciation against other currencies 相对其他货币升值 it.Lh'N;T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IL;JdIa  
appreciation tax 增值税 _y*@Hj  
appropriation 拨款；拨用；拨付 dmI~$*  
appropriation account 拨款帐目 F6 ?4&h?n  
Appropriation Bill 拨款法案 V
W:WB.K$  
appropriation-in-aid system 补助拨款办法 |ZZl3l=]  
approved assets 核准资产 i
Z}Afj  
approved basket stock 认可一篮子证券 ]rGZ   
approved budget 核准预算 meey5}  
approved charitable donation 认可慈善捐款 Y"6 '  
approved charitable institution 认可慈善机构 R?MRRq  
approved currency 核准货币；认可货币 ]CHO5'%,$  
approved estimates 核准预算 7DZxrVw  
approved estimates of expenditure 核准开支预算 %Xc50n2Z  
approved overseas insurer 核准海外保险人 U l8G R  
approved overseas trust company 核准海外信托公司 {9:[nqX  
approved pooled investment fund 核准汇集投资基金 `G7LM55  
approved provident fund scheme 认可公积金计划 b* k=
  
approved provision 核准拨款 aO8n\'bv  
approved redeemable share 核准可赎回股份 .'foS>W=t  
approved regional stock 认可地区性证券 cCx@VT`0  
approved retirement scheme 认可退休金计划 ZeM~13[  
approved subordinated loan 核准附属贷款 (# I$4Px{  
arbitrage 套戥；套汇；套利 $WmB __  
arbitrageur 套戥者；套汇者 fy9m S  
arbitrary amount 临时款项 =h5&:?X  
arrangement 措施；安排；协定 `#@#eZ  
arrears 欠款 [A~n=m5H  
arrears of pay 欠付薪酬 )45~YDS;t  
arrears of revenue 逾期未收税款；逾期未收的帐项 (=&z:-52V  
articles of association 组织章程；组织细则；组织章程细则 2E5n07,
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a7$-gW"Z(,  
ascertainment of profit 确定利润 1g_p`(  
"Asia Clear" “亚洲结算系统”