[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 i$["aP~G  
allotment notice 股份配售通知；配股通知 GoazH?%  
allotment of shares 股份分配 W1hX?!xp!  
allowable 可获宽免；免税的 z<i,D08|d  
allowable business loss 可扣除的营业亏损 #v+;:  
allowable expenses 可扣税的支出 5~QTg  
allowance 免税额；津贴；备抵；准备金 _\UIc;3Gl  
allowance for debts 债项的免税额 !O8.#+  
allowance for depreciation by wear and tear 耗损折旧免税额 oJh"@6u6K  
allowance for funeral expenses 殡殓费的免税额 7C?E z%a@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *y?[<2"$
 
allowance for repairs and outgoings 修葺及支出方面的免税额 bf
(+ldq  
allowance to debtor 给债务人的津贴 **n y!  
alteration of capital 资本更改 ncj!KyU  
alternate trustee 候补受托人 B>,A(X&  
amalgamation 合并 {l@WCR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0X#+#[W  
ambit of charges 征税范围；收费范围 AJdp6@O+  
amended valuation 经修订的估值 'mJ1
3  
American Commodities Exchange 美国商品交易所 :Pf>Z? /d  
American Express Bank Limited 美国运通银行 c@9##DPn  
American Stock Exchange 美国证券交易所 oBC]UL;8xJ  
amortization 摊销 @i{]4rk lv  
amount due from banks 存放银行同业的款项 83Uw  
amount due from banks abroad 存放海外银行同业的款项 9>;} /*:H  
amount due from holding companies 控股公司欠款 9*DEv0}a^  
amount due from local banks 存放本港银行同业的款项 D?mDG|Z  
amount due to banks 银行同业的存款 onib x^Fcd  
amount due to banks abroad 海外银行同业的存款 Hr&Ere8.4p  
amount due to holding companies 控股公司存款 ~U3Seo }  
amount due to local banks 本港银行同业的存款 o[oqPN3$Y  
amount due to outport banks 外埠银行同业的存款 <S&]$?`{Wi  
amount for note issue 发行纸币的款额 a5 bPEJ=I  
amount of bond 担保契据的款额 ; [FLT:$  
amount of consideration 代价款额 ($'V&x8T  
amount of contribution 供款数额 8gAu7\p}  
amount of indebtedness 负债款额 n$xszuNJ`  
amount of principal of the loan 贷款本金额 \C7q4p?8  
amount of rates chargeable 应征差饷数额 {!r#f(?uT  
amount of share capital 股本额 h;nQxmJ9  
amount of sums assured 承保款额 gs>A=A(VYf  
amount of variation 变动幅度 Z vRxi&Z{?  
amount of vote 拨款数额 W "k|K:  
amount payable 应付款额 TaWaHf  
amount receivable 应收款额 _@K YF)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?<6@^X"  
analysis 分析 GMw)*  
ancillary risk 附属风险 @h9K  
annual account 周年帐目；周年帐目报表；年度决算；年结 tpGCrn2w>  
annual accounting date 年结日期 TL@mM  
annual allowance 每年免税额；年积金；年度津贴；年津 cWM:  
annual balance 年度余额 Fpf><Rn  
annual disposable income 每年可动用收入 QAUykS8  
annual estimates 周年预算 _ Mn6L=  
annual fee 年费 QtlT&|$   
annual general meeting 周年大会 \XDmK   
annual growth rate 年增率；每年增长率 d'OGVN  
annual long-term supplement 长期个案每年补助金 &`@lB (m  
annual pensionable emolument 可供计算退休金的年薪 sG1BNb_  
annual report 年报 ]
'UgZsJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rs_h}+6"s  
annual return 周年报表；周年申报表；每年报税表格 *:
S~C  
Annual Return Rules 《周年报表规则》 | k}e&Q_/G  
annual review of consumer prices 每年消费物价回顾
?Sw /(}|m  
annual roll-forward basis 逐年延展方式 {=iyK/Uf  
annual salary 年薪 }*Zo6{B-  
annual statement 年度报表；年度决算表 .1{l[[= W  
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 #R< G,"N5  
annuitant 年金受益人 Qsji0ikG  
annuity 年金 ,J&9kYz  
annuity contract 年金合约 
P5P<"  
annuity on human life 人寿年金 cm,4&x6  
antecedent debt 先前的债项 uY]T:UVk
 
ante-dated cheque 倒填日期支票 QTE:K?  
anticipated expenditure 预期开支 IM]h*YV'  
anticipated net profit 预期纯利 dN0mYlu1|  
anticipated revenue 预期收入 ,5. <oDH  
anti-inflation measure 反通货膨胀措施 /=/ HB  
anti-inflationary stance 反通货膨胀立场 HzEGq,.  
apparent deficit 表面赤字 CW;m  
apparent financial solvency 表面偿债能力 /GN4I!LA  
apparent partner 表面合伙人 4m\([EO  
application for personal assessment 个人入息课税申请书 QoseS/  
application of fund 资金应用 I=5dYq4 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 ib; yu_  
appointed actuary 委任精算师 3a^)u-9,x  
appointed auditor 委任核数师；委任审计师 r&Qt_  
appointed trustee 委任的受托人 H`gb}?9R  
appointer 委任人 
8t=3  
apportioned pro rata 按比例分摊 f:XfAH3R{  
apportionment 分配；分摊 XmlIj8%9[&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }H2#H7!H  
apportionment formula 分摊方程式 +`Fb_m)f  
apportionment of estate duty 遗产税的分摊 ThiN9! Y  
appraisal 估价；评估 lvPpCAXY  
appreciable growth 可观增长 gsfhH0  
appreciable impact 显着影响 v8  
appreciable increase 可观增长 +(y>qd  
appreciation 增值；升值 `yYvYc
 
appreciation against other currencies 相对其他货币升值 K( z[}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Vmtzig3w[  
appreciation tax 增值税 &+]x;K  
appropriation 拨款；拨用；拨付 ,(;5%+#n  
appropriation account 拨款帐目 4i`S+`#  
Appropriation Bill 拨款法案 2+Zti8  
appropriation-in-aid system 补助拨款办法 I{EI HD<  
approved assets 核准资产 OW#_ty_ul  
approved basket stock 认可一篮子证券 #// %&k  
approved budget 核准预算 rmQ\RP W  
approved charitable donation 认可慈善捐款 BCBUb  
approved charitable institution 认可慈善机构 qw2 )v*Fn  
approved currency 核准货币；认可货币 |@ *3^'  
approved estimates 核准预算 phmVkV2a;#  
approved estimates of expenditure 核准开支预算 g&kH'fR8  
approved overseas insurer 核准海外保险人 /`}6rXnw9  
approved overseas trust company 核准海外信托公司 {6:& %V  
approved pooled investment fund 核准汇集投资基金 B>@D,)/bT5  
approved provident fund scheme 认可公积金计划 _jo$)x+'x  
approved provision 核准拨款 7JS#a=D#  
approved redeemable share 核准可赎回股份 b*`fLrqV.  
approved regional stock 认可地区性证券 #w;;D7{@m  
approved retirement scheme 认可退休金计划 W8VO)3nmD  
approved subordinated loan 核准附属贷款 ?R282l  
arbitrage 套戥；套汇；套利 s&0*'^'O[S  
arbitrageur 套戥者；套汇者 !]G jIT]Oh  
arbitrary amount 临时款项 cCk1'D|X[e  
arrangement 措施；安排；协定 r.?+gW!C  
arrears 欠款 PF`:1;PU  
arrears of pay 欠付薪酬 ;M -,HK4=  
arrears of revenue 逾期未收税款；逾期未收的帐项 umryA{Ps  
articles of association 组织章程；组织细则；组织章程细则 %_)b>C18y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /3s@6Ex}E  
ascertainment of profit 确定利润 F=:c5z  
"Asia Clear" “亚洲结算系统”