[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 r
 {8  
allotment notice 股份配售通知；配股通知 v:>P;\]r9M  
allotment of shares 股份分配 7-LeJRB
 
allowable 可获宽免；免税的 UvI!e4_  
allowable business loss 可扣除的营业亏损 -7`J(f.rYC  
allowable expenses 可扣税的支出 HT]ubw]rJ  
allowance 免税额；津贴；备抵；准备金 bcZonS  
allowance for debts 债项的免税额 &qC>*X.  
allowance for depreciation by wear and tear 耗损折旧免税额 ,&9|Ac?$  
allowance for funeral expenses 殡殓费的免税额 N3?d?+A$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +u#x[xO  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q4x71*vy  
allowance to debtor 给债务人的津贴 qL#R XUTP  
alteration of capital 资本更改 M]'AA Uo8  
alternate trustee 候补受托人 mvw:E_  
amalgamation 合并 e'6?iLpy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2
6**tB<  
ambit of charges 征税范围；收费范围 L_~G`Rb3  
amended valuation 经修订的估值 c~ SI"  
American Commodities Exchange 美国商品交易所 {)y4Qp  
American Express Bank Limited 美国运通银行 5Zov<+kE  
American Stock Exchange 美国证券交易所 "f3>20}  
amortization 摊销 -FI1$  
amount due from banks 存放银行同业的款项 J]UH q$B  
amount due from banks abroad 存放海外银行同业的款项 G$j8I~E@  
amount due from holding companies 控股公司欠款 .DQ]q o]OG  
amount due from local banks 存放本港银行同业的款项 K+\hv~+@  
amount due to banks 银行同业的存款 (}:xs,Ax  
amount due to banks abroad 海外银行同业的存款 I%Awj(9BS  
amount due to holding companies 控股公司存款 )N/KQ[W  
amount due to local banks 本港银行同业的存款 >O  _  
amount due to outport banks 外埠银行同业的存款 (tgaH,G  
amount for note issue 发行纸币的款额 V*aTDU%-.  
amount of bond 担保契据的款额 3
XRG"  
amount of consideration 代价款额 $enh45Wy  
amount of contribution 供款数额 9 2EMDKJ  
amount of indebtedness 负债款额 R<=t{vTJ5  
amount of principal of the loan 贷款本金额 [wR8q,2  
amount of rates chargeable 应征差饷数额 DXt^Ym5Cv  
amount of share capital 股本额 v<wT`hiKW  
amount of sums assured 承保款额 CmTJa5:  
amount of variation 变动幅度 epF>z   
amount of vote 拨款数额 rXPXO=F1/  
amount payable 应付款额 5*AKl< Jl  
amount receivable 应收款额 b<n)`;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }>w4!  
analysis 分析 T!PX?  
ancillary risk 附属风险 0"`skYJ@  
annual account 周年帐目；周年帐目报表；年度决算；年结 5 %Gf?LyO  
annual accounting date 年结日期 pB ./L&h  
annual allowance 每年免税额；年积金；年度津贴；年津 =S,<yQJ  
annual balance 年度余额 :+Kesa:E  
annual disposable income 每年可动用收入 >y[S?M  
annual estimates 周年预算 5b,98Q  
annual fee 年费 #pfosC[  
annual general meeting 周年大会 7W"menw  
annual growth rate 年增率；每年增长率 |xm|Q(PG  
annual long-term supplement 长期个案每年补助金 ny={V*m  
annual pensionable emolument 可供计算退休金的年薪 -cgukl4Va  
annual report 年报 SO/]d70HG  
Annual Report on the Consumer Price Index 《消费物价指数年报》  4&D="GA  
annual return 周年报表；周年申报表；每年报税表格 1tW:(~=a;  
Annual Return Rules 《周年报表规则》 IJ;*N  
annual review of consumer prices 每年消费物价回顾 (rn x56I$  
annual roll-forward basis 逐年延展方式 4)I#[&f  
annual salary 年薪 yxbTcZ  
annual statement 年度报表；年度决算表 U@nwSfp: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 JuSS5_&  
annuitant 年金受益人 ;kBies>V  
annuity 年金 Kf#!IY][  
annuity contract 年金合约 GwBQ pNjy  
annuity on human life 人寿年金 EB<q.  
antecedent debt 先前的债项 ,6"n5Ks}  
ante-dated cheque 倒填日期支票 tpONSR Y  
anticipated expenditure 预期开支 sfE8b/Z8  
anticipated net profit 预期纯利 Q%^bA,$&D  
anticipated revenue 预期收入 JB@VP{  
anti-inflation measure 反通货膨胀措施 Z"X*FzFo  
anti-inflationary stance 反通货膨胀立场 @U@yIv  
apparent deficit 表面赤字 >N-%  
apparent financial solvency 表面偿债能力 QE2^.|d{  
apparent partner 表面合伙人 L0tK
Ipk  
application for personal assessment 个人入息课税申请书 8[;oUVb
5  
application of fund 资金应用 A#&qo
Z(C  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 D5u"4\g<&  
appointed actuary 委任精算师 !`o:+Gg@  
appointed auditor 委任核数师；委任审计师 om?CFl  
appointed trustee 委任的受托人 _`>7 Q),7  
appointer 委任人 9'g{<(R]  
apportioned pro rata 按比例分摊 7"ps#)O  
apportionment 分配；分摊 XWpnZFjE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~79Qg{+]N  
apportionment formula 分摊方程式 ue<<Y"NR  
apportionment of estate duty 遗产税的分摊 vfJk? (  
appraisal 估价；评估 }c ;um  
appreciable growth 可观增长 E^a`IA  
appreciable impact 显着影响 QYXx7h r=$  
appreciable increase 可观增长 5l0rw)  
appreciation 增值；升值 #l#[\6  
appreciation against other currencies 相对其他货币升值 /? 1Yf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jMui+G(h  
appreciation tax 增值税 <Cu?$  
appropriation 拨款；拨用；拨付 O'|P|  
appropriation account 拨款帐目 `sy &dyM  
Appropriation Bill 拨款法案 OG7v'vmY  
appropriation-in-aid system 补助拨款办法 5'Jh2r
 
approved assets 核准资产 O)%kl  
approved basket stock 认可一篮子证券 e
.|RC  
approved budget 核准预算 DN':-P K  
approved charitable donation 认可慈善捐款 YzW7;U S  
approved charitable institution 认可慈善机构 8:?Q(M7  
approved currency 核准货币；认可货币 vr;Br-8  
approved estimates 核准预算 IPi<sE  
approved estimates of expenditure 核准开支预算 cN}A rv  
approved overseas insurer 核准海外保险人 c_$&Uii  
approved overseas trust company 核准海外信托公司 'O2#1SWe  
approved pooled investment fund 核准汇集投资基金 PJ'lZu8?x  
approved provident fund scheme 认可公积金计划 m$mY<Q  
approved provision 核准拨款 9^#gVTGXv  
approved redeemable share 核准可赎回股份 }_(^/pnk  
approved regional stock 认可地区性证券 ?En| _E_C  
approved retirement scheme 认可退休金计划 pkfOM"5'  
approved subordinated loan 核准附属贷款 [2 w<F[  
arbitrage 套戥；套汇；套利 m4U+,|Fa  
arbitrageur 套戥者；套汇者 7h9[-d6  
arbitrary amount 临时款项 9'#.>Q>0=j  
arrangement 措施；安排；协定 ;AG s1j  
arrears 欠款 "Xk%3\{P  
arrears of pay 欠付薪酬 ^ Xy$is3  
arrears of revenue 逾期未收税款；逾期未收的帐项 |+xtFe  
articles of association 组织章程；组织细则；组织章程细则 =>}.W:=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ->2wrOH|H  
ascertainment of profit 确定利润 (<R\  
"Asia Clear" “亚洲结算系统”