[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 $DB
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allotment notice 股份配售通知；配股通知 |B
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allotment of shares 股份分配 PS S?|V k  
allowable 可获宽免；免税的 =N);v\ Q$!  
allowable business loss 可扣除的营业亏损 W2;N<[wa<u  
allowable expenses 可扣税的支出 mfny4R
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allowance 免税额；津贴；备抵；准备金 ,&HR(jTo  
allowance for debts 债项的免税额 zu2HH<E  
allowance for depreciation by wear and tear 耗损折旧免税额 ]ALc;lb-}  
allowance for funeral expenses 殡殓费的免税额 ._z'g_c(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L?Yoh<  
allowance for repairs and outgoings 修葺及支出方面的免税额 fQnwy!-\  
allowance to debtor 给债务人的津贴 HftxS  
alteration of capital 资本更改 +]:2\TTGI  
alternate trustee 候补受托人 QO{y/{
 
amalgamation 合并 zVv04_:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5~XN>>hp  
ambit of charges 征税范围；收费范围 'j%F]CK  
amended valuation 经修订的估值 Oq(VvS/  
American Commodities Exchange 美国商品交易所 Wk4.%tpeO7  
American Express Bank Limited 美国运通银行 "k$JP  
American Stock Exchange 美国证券交易所 >yJ-4lgZ  
amortization 摊销 5wC* ?>/  
amount due from banks 存放银行同业的款项 s]27l3)B  
amount due from banks abroad 存放海外银行同业的款项  ,%
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amount due from holding companies 控股公司欠款 _ia!mT<  
amount due from local banks 存放本港银行同业的款项 }i!pL(8 ;  
amount due to banks 银行同业的存款 Z<b"`ty.  
amount due to banks abroad 海外银行同业的存款 T_<BVM  
amount due to holding companies 控股公司存款 Aw!gSf)  
amount due to local banks 本港银行同业的存款 V_U'P>_I  
amount due to outport banks 外埠银行同业的存款 9=dkx^q  
amount for note issue 发行纸币的款额 ~<qt%W?  
amount of bond 担保契据的款额
;P?q2jI  
amount of consideration 代价款额 2_QN&o ~h  
amount of contribution 供款数额 ~:sE:9$z  
amount of indebtedness 负债款额 >x:EJV   
amount of principal of the loan 贷款本金额 gd@p|PsS^  
amount of rates chargeable 应征差饷数额 PHM:W%g:  
amount of share capital 股本额 @nV5.r0W}B  
amount of sums assured 承保款额 $<)Yyi>6E  
amount of variation 变动幅度 a?cn9i)#  
amount of vote 拨款数额 mZ0J!QYk  
amount payable 应付款额 xcCl (M]+  
amount receivable 应收款额 ?T: jk4+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -[#n+`M  
analysis 分析 1@sM1WMX  
ancillary risk 附属风险 u~ F;xQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 &$fbP5uAZ  
annual accounting date 年结日期 ^ gro=Bp(  
annual allowance 每年免税额；年积金；年度津贴；年津 K3$` Kv>I  
annual balance 年度余额 `
QP  ~  
annual disposable income 每年可动用收入 &bC}3D  
annual estimates 周年预算 {gy+3  
annual fee 年费 3=4SGt5m  
annual general meeting 周年大会 q@ #BPu"\l  
annual growth rate 年增率；每年增长率 4,eQW[;kk  
annual long-term supplement 长期个案每年补助金 \ a-CN>  
annual pensionable emolument 可供计算退休金的年薪 - HOnB=  
annual report 年报 CUmH,`hu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !)H*r|*[  
annual return 周年报表；周年申报表；每年报税表格 /r$&]C:Fi  
Annual Return Rules 《周年报表规则》 r)l`  
annual review of consumer prices 每年消费物价回顾 I ,FqN}  
annual roll-forward basis 逐年延展方式 \gKdDS  
annual salary 年薪 cz .3|Lby  
annual statement 年度报表；年度决算表 whkJpK(  
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 0-e  
annuitant 年金受益人 H*!5e0~rR  
annuity 年金 [Z}B"  
annuity contract 年金合约 CUhV$A#oo  
annuity on human life 人寿年金 ]O{_O&w  
antecedent debt 先前的债项 }ymvC  
ante-dated cheque 倒填日期支票 t3F?>G#y  
anticipated expenditure 预期开支 LdTIR]  
anticipated net profit 预期纯利 71iRG*O  
anticipated revenue 预期收入 [ #]jC[  
anti-inflation measure 反通货膨胀措施 ;~tsF.=
 
anti-inflationary stance 反通货膨胀立场 Jh2Wr!5  
apparent deficit 表面赤字 QPg2Y<2  
apparent financial solvency 表面偿债能力 el@XK}<dr  
apparent partner 表面合伙人 [yd6gH  
application for personal assessment 个人入息课税申请书 Ee?;i<u  
application of fund 资金应用 8 lS($@@{  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1Ii| {vR  
appointed actuary 委任精算师 Y1r,2k  
appointed auditor 委任核数师；委任审计师 ,t~sV@ap  
appointed trustee 委任的受托人 i,OKfXp  
appointer 委任人 *wUdC   
apportioned pro rata 按比例分摊 Qb@eK$wo}  
apportionment 分配；分摊 dq8+m(7k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [@.B4 p  
apportionment formula 分摊方程式 AVpuM Nd@  
apportionment of estate duty 遗产税的分摊 [ -12]3  
appraisal 估价；评估
x
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appreciable growth 可观增长 v>I<|  
appreciable impact 显着影响 9.8,q  
appreciable increase 可观增长 &:auB:b  
appreciation 增值；升值 (v;A'BjN  
appreciation against other currencies 相对其他货币升值 !GNXt4D  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nVTM3 Cz  
appreciation tax 增值税 ,8`O7V{W  
appropriation 拨款；拨用；拨付 |BJqy/  
appropriation account 拨款帐目 \dNhzd#  
Appropriation Bill 拨款法案 +u#Sl)F  
appropriation-in-aid system 补助拨款办法 :@e\'~7sH  
approved assets 核准资产 !fZ
LQc  
approved basket stock 认可一篮子证券 qhxC 5f4Z  
approved budget 核准预算 @W)/\AZ3  
approved charitable donation 认可慈善捐款 ^Jtl;Q  
approved charitable institution 认可慈善机构 q]ZSjJ  
approved currency 核准货币；认可货币 .\4l'THn,0  
approved estimates 核准预算 0Q3YN(  
approved estimates of expenditure 核准开支预算 (,TH~(
"{  
approved overseas insurer 核准海外保险人 NEg>lIu<~  
approved overseas trust company 核准海外信托公司 [D9
:A  
approved pooled investment fund 核准汇集投资基金 5ZUy :  
approved provident fund scheme 认可公积金计划 X! 7Xg  
approved provision 核准拨款 {e6KJ@H6  
approved redeemable share 核准可赎回股份 P8]ORQ6ZF  
approved regional stock 认可地区性证券 < [5#c*A  
approved retirement scheme 认可退休金计划 a^/K?lAB8  
approved subordinated loan 核准附属贷款 MBv/  
arbitrage 套戥；套汇；套利 mrReast  
arbitrageur 套戥者；套汇者 pg5&=  
arbitrary amount 临时款项 Q %y,;N"ro  
arrangement 措施；安排；协定 L`pY27 |  
arrears 欠款 yjR)Z9t  
arrears of pay 欠付薪酬 N.n1<  
arrears of revenue 逾期未收税款；逾期未收的帐项 t zmETRwG  
articles of association 组织章程；组织细则；组织章程细则 X=#It&m%s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &$Ci}{{n
#  
ascertainment of profit 确定利润 l}+Cdy9>  
"Asia Clear" “亚洲结算系统”