[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 Pb
`Uxv  
allotment notice 股份配售通知；配股通知 pv[Gg^  
allotment of shares 股份分配 |Fi{]9(G2  
allowable 可获宽免；免税的 b px ^   
allowable business loss 可扣除的营业亏损 >2t.7UhDI  
allowable expenses 可扣税的支出 e1OGGF%En  
allowance 免税额；津贴；备抵；准备金 QHDR*tB:{  
allowance for debts 债项的免税额 j"F?^0aR,Q  
allowance for depreciation by wear and tear 耗损折旧免税额 h4#y'E!,Z  
allowance for funeral expenses 殡殓费的免税额 v6C$Y+5~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0Fw4}f.o  
allowance for repairs and outgoings 修葺及支出方面的免税额 >'1h  
allowance to debtor 给债务人的津贴 !*1$j7`tP  
alteration of capital 资本更改 v8} vk]b  
alternate trustee 候补受托人 ~jR4%VF  
amalgamation 合并 0H/)wy2ym  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?:$\ t?e^  
ambit of charges 征税范围；收费范围 q S qS@+p  
amended valuation 经修订的估值 g2;lEW  
American Commodities Exchange 美国商品交易所 dM=45$\q  
American Express Bank Limited 美国运通银行 hGy[L3{  
American Stock Exchange 美国证券交易所 Kcvst C`  
amortization 摊销 ?Xl;>}zj  
amount due from banks 存放银行同业的款项 abD@0zr  
amount due from banks abroad 存放海外银行同业的款项 lz7?Z  
amount due from holding companies 控股公司欠款 I
E|? &O  
amount due from local banks 存放本港银行同业的款项 @tvz9N  
amount due to banks 银行同业的存款 (QTF+~)  
amount due to banks abroad 海外银行同业的存款 0,/I2!dF?  
amount due to holding companies 控股公司存款 ZfMs6`Wv 1  
amount due to local banks 本港银行同业的存款 vc0LV'lmg  
amount due to outport banks 外埠银行同业的存款 4iI4+  
amount for note issue 发行纸币的款额 l +a1`O  
amount of bond 担保契据的款额 ?o6X_UxW!  
amount of consideration 代价款额 @V&c=8)8  
amount of contribution 供款数额 V,h}l"  
amount of indebtedness 负债款额 M ui\E  
amount of principal of the loan 贷款本金额 02_+{vk!  
amount of rates chargeable 应征差饷数额 Qhq' %LR  
amount of share capital 股本额 IIG9&F$G  
amount of sums assured 承保款额 ZZ
n$N-  
amount of variation 变动幅度 kV+%(Gl8  
amount of vote 拨款数额 `/O AgV"`  
amount payable 应付款额 Kh$Q9$  
amount receivable 应收款额 Q+oV? S3{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iInWw"VbKe  
analysis 分析 F8S>Ld  
ancillary risk 附属风险 N;']&f  
annual account 周年帐目；周年帐目报表；年度决算；年结 p|C[
T]J\@  
annual accounting date 年结日期 bksv2@ar  
annual allowance 每年免税额；年积金；年度津贴；年津 )bWopc  
annual balance 年度余额 ]OtnekkK$  
annual disposable income 每年可动用收入 M!46^q~-  
annual estimates 周年预算 f"*k>=ETI  
annual fee 年费 FUarI5#fwF  
annual general meeting 周年大会 P8(hHuO  
annual growth rate 年增率；每年增长率 [j}JCmWY   
annual long-term supplement 长期个案每年补助金 9Pb6 Z}
 
annual pensionable emolument 可供计算退休金的年薪 5Xf]j=_  
annual report 年报 \h"U+Bv7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ptc+ypTu  
annual return 周年报表；周年申报表；每年报税表格 .g3=L  
Annual Return Rules 《周年报表规则》 cNbUr  
annual review of consumer prices 每年消费物价回顾 [#9i@40  
annual roll-forward basis 逐年延展方式 &+n9T?+b  
annual salary 年薪 t/}NX[q  
annual statement 年度报表；年度决算表 Sbl=U  
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 sH.=Faos  
annuitant 年金受益人 f S[-K?K  
annuity 年金 =ecLzk"+F  
annuity contract 年金合约 eP,bFc  
annuity on human life 人寿年金 QgI[# d{  
antecedent debt 先前的债项 D#AqZS>B  
ante-dated cheque 倒填日期支票 l n\qvD_  
anticipated expenditure 预期开支 B>W8pZu-J  
anticipated net profit 预期纯利 pCDN9 *0/  
anticipated revenue 预期收入 f1
]zsn:  
anti-inflation measure 反通货膨胀措施 p#CjkL  
anti-inflationary stance 反通货膨胀立场 nT
v}/M&  
apparent deficit 表面赤字 xbBqR_H_  
apparent financial solvency 表面偿债能力 J\Hv
42  
apparent partner 表面合伙人 a}uYv:  
application for personal assessment 个人入息课税申请书 ei<0,w[V1{  
application of fund 资金应用 n>?D-)g  
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 CxTmW5l  
appointed actuary 委任精算师 m`l9d4p w?  
appointed auditor 委任核数师；委任审计师 u4_QLf@I  
appointed trustee 委任的受托人 n m<?oI*\  
appointer 委任人 LQHL4jRXU  
apportioned pro rata 按比例分摊 zGFD71=#  
apportionment 分配；分摊 <^\rv42'(2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m`9nDiV  
apportionment formula 分摊方程式 ;F#(:-:  
apportionment of estate duty 遗产税的分摊 UrHndnqM  
appraisal 估价；评估 fz\Q>u'T  
appreciable growth 可观增长 'S1u@p,q  
appreciable impact 显着影响 KW(a@X  
appreciable increase 可观增长 'Y/0:)
 
appreciation 增值；升值 d)emTXB(  
appreciation against other currencies 相对其他货币升值 kzjuW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JwB'B  
appreciation tax 增值税 ~L"$(^/  
appropriation 拨款；拨用；拨付 v,S5C
  
appropriation account 拨款帐目 S~i9~jA  
Appropriation Bill 拨款法案 {g! 7K  
appropriation-in-aid system 补助拨款办法 "bIb?e2h9G  
approved assets 核准资产 t|$jgM  
approved basket stock 认可一篮子证券 Y@`uBB[  
approved budget 核准预算 eD?&D_l~6  
approved charitable donation 认可慈善捐款 "~5cz0 H3v  
approved charitable institution 认可慈善机构 F
)(^c  
approved currency 核准货币；认可货币 HMCLJ/  
approved estimates 核准预算 X58U>4a  
approved estimates of expenditure 核准开支预算 pY`$k#5  
approved overseas insurer 核准海外保险人 CtXbAcN2B  
approved overseas trust company 核准海外信托公司 w.-x2Zg},  
approved pooled investment fund 核准汇集投资基金 ~<?Zj  
approved provident fund scheme 认可公积金计划 1>OlBp  
approved provision 核准拨款 3l~+VBR_  
approved redeemable share 核准可赎回股份 K9lekevB  
approved regional stock 认可地区性证券 Xj 1Oxm42  
approved retirement scheme 认可退休金计划 9F>`M  
approved subordinated loan 核准附属贷款 b)<
WC$"  
arbitrage 套戥；套汇；套利 ' @RF  
arbitrageur 套戥者；套汇者 Y {^*y  
arbitrary amount 临时款项 Qds<j{2  
arrangement 措施；安排；协定 ->rqr#  
arrears 欠款 ==OUd6e}  
arrears of pay 欠付薪酬 &em~+83  
arrears of revenue 逾期未收税款；逾期未收的帐项 n@8Y6+7i  
articles of association 组织章程；组织细则；组织章程细则 ryVYY>*(K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &{V|%u}v  
ascertainment of profit 确定利润 orFwy!  
"Asia Clear" “亚洲结算系统”