[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 o^(I+<el  
allotment notice 股份配售通知；配股通知 zY*~2|q,s  
allotment of shares 股份分配 =X5w=(&  
allowable 可获宽免；免税的 LVdR,'lS  
allowable business loss 可扣除的营业亏损 6S{F4v2/0  
allowable expenses 可扣税的支出 =8*ru\L:hr  
allowance 免税额；津贴；备抵；准备金 ;P juO  
allowance for debts 债项的免税额  *BM#fe  
allowance for depreciation by wear and tear 耗损折旧免税额 `<v$+mG  
allowance for funeral expenses 殡殓费的免税额 g)$KN,gGuO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /8l@n
dZf  
allowance for repairs and outgoings 修葺及支出方面的免税额 | Z7j s"  
allowance to debtor 给债务人的津贴 j[\:#/J  
alteration of capital 资本更改 pT~3< ,  
alternate trustee 候补受托人 JCBX?rM/  
amalgamation 合并 }vY^eOK.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rf@4
7H  
ambit of charges 征税范围；收费范围 i4k [#x  
amended valuation 经修订的估值 }{@y]DcdM4  
American Commodities Exchange 美国商品交易所 ??.aLeF&  
American Express Bank Limited 美国运通银行 (*6 .-Xn  
American Stock Exchange 美国证券交易所 j82w 3  
amortization 摊销 FF^h(E
a  
amount due from banks 存放银行同业的款项 jz=
V*p}6  
amount due from banks abroad 存放海外银行同业的款项 L'KKU4zj  
amount due from holding companies 控股公司欠款 mP6}$D  
amount due from local banks 存放本港银行同业的款项 $*N(feAs  
amount due to banks 银行同业的存款 oO3^9?Z  
amount due to banks abroad 海外银行同业的存款 q&9]4j  
amount due to holding companies 控股公司存款 lo6upirZX  
amount due to local banks 本港银行同业的存款 i!UT =  
amount due to outport banks 外埠银行同业的存款 (b[=~N
h'  
amount for note issue 发行纸币的款额 \P":V  
amount of bond 担保契据的款额 n=~!x  
amount of consideration 代价款额 K$}K2w  
amount of contribution 供款数额 , 38M6yD  
amount of indebtedness 负债款额 DxN\ H"  
amount of principal of the loan 贷款本金额 &XI9%h9|  
amount of rates chargeable 应征差饷数额 X|!@%wuGC  
amount of share capital 股本额 F{Yr8(UHA  
amount of sums assured 承保款额 "0 %fR"  
amount of variation 变动幅度 ?F$#t6Q  
amount of vote 拨款数额 r 20!  
amount payable 应付款额 WwWOic2  
amount receivable 应收款额 s.;'-oA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qj:[NPwaM  
analysis 分析 XHKLl?-  
ancillary risk 附属风险 "O$WfpKX  
annual account 周年帐目；周年帐目报表；年度决算；年结 "'Gq4<&y  
annual accounting date 年结日期 XI$W   
annual allowance 每年免税额；年积金；年度津贴；年津 U
ea2WJpX  
annual balance 年度余额 baTd;`Pn  
annual disposable income 每年可动用收入 c'VCCXe  
annual estimates 周年预算 $gYGnh_,Q  
annual fee 年费 8tj
WVo  
annual general meeting 周年大会 _D{FQRU<YD  
annual growth rate 年增率；每年增长率 >jTiYJI_M  
annual long-term supplement 长期个案每年补助金 .L1[Rv3  
annual pensionable emolument 可供计算退休金的年薪 p-(V2SP/)t  
annual report 年报
]lyQ*
gM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {0fQ
E@5@  
annual return 周年报表；周年申报表；每年报税表格 d^tY?*n  
Annual Return Rules 《周年报表规则》 0i8\Lu6   
annual review of consumer prices 每年消费物价回顾 B+R|fQ  
annual roll-forward basis 逐年延展方式 go6;_  
annual salary 年薪 Yg
&/^  
annual statement 年度报表；年度决算表 G[>CBh5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!h
}Vz  
annuitant 年金受益人 J
~`!@!  
annuity 年金 z.)*/HGJm  
annuity contract 年金合约 }LX!dDuwA  
annuity on human life 人寿年金 "^{Hta  
antecedent debt 先前的债项 Ywt9^M|z;  
ante-dated cheque 倒填日期支票 Vx5fQ mx  
anticipated expenditure 预期开支 Uh1UZ r  
anticipated net profit 预期纯利 KX!/n` 2u  
anticipated revenue 预期收入 ,SdxIhL  
anti-inflation measure 反通货膨胀措施 zd$iDi($  
anti-inflationary stance 反通货膨胀立场 G i(  
apparent deficit 表面赤字 m8b-\^eP7  
apparent financial solvency 表面偿债能力 Wq1OYZ,  
apparent partner 表面合伙人 #^|2PFh5  
application for personal assessment 个人入息课税申请书 S_??G:i  
application of fund 资金应用 n) HV:8j~  
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 vF@|cTRR)  
appointed actuary 委任精算师 gwB0/$!4"  
appointed auditor 委任核数师；委任审计师 &E!m(|6?+  
appointed trustee 委任的受托人 9[YnY~z)  
appointer 委任人 >OjK0jiPf  
apportioned pro rata 按比例分摊 2p 7;v7)y  
apportionment 分配；分摊 Lq6nmjL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =\i%,YY  
apportionment formula 分摊方程式  \oGU6h<  
apportionment of estate duty 遗产税的分摊 g.8^ )u  
appraisal 估价；评估 [?,+DY  
appreciable growth 可观增长 xa?auv!  
appreciable impact 显着影响 mdmJne.  
appreciable increase 可观增长 QiV
KaBS8  
appreciation 增值；升值 Edcv>}PfE  
appreciation against other currencies 相对其他货币升值 \>j@!W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rt)[}+ox  
appreciation tax 增值税 , :KJ({wM  
appropriation 拨款；拨用；拨付 k
xAT  
appropriation account 拨款帐目 #!yX2lR  
Appropriation Bill 拨款法案 n1R{[\ >1  
appropriation-in-aid system 补助拨款办法 3aU4Z|f~  
approved assets 核准资产 {VM^K1  
approved basket stock 认可一篮子证券 [{`&
a#Q  
approved budget 核准预算 N0K <zxR  
approved charitable donation 认可慈善捐款 r`+G9sj3U  
approved charitable institution 认可慈善机构 ^foCcO  
approved currency 核准货币；认可货币 $|!3ks  
approved estimates 核准预算 hS%oQ)zvE  
approved estimates of expenditure 核准开支预算 g*4^HbVxt  
approved overseas insurer 核准海外保险人 2Mw`  
approved overseas trust company 核准海外信托公司 Z%I ' sWOd  
approved pooled investment fund 核准汇集投资基金 4Uwcc):f  
approved provident fund scheme 认可公积金计划 w#L`|cYCm  
approved provision 核准拨款 &f)pU>Di  
approved redeemable share 核准可赎回股份 ~@}n}aV'!  
approved regional stock 认可地区性证券 (v}l#M7w  
approved retirement scheme 认可退休金计划 k%N$eO$  
approved subordinated loan 核准附属贷款 gKWUHlQY  
arbitrage 套戥；套汇；套利 2G:KaQ)  
arbitrageur 套戥者；套汇者 nx{X^oc8e  
arbitrary amount 临时款项 nU2w\(3|  
arrangement 措施；安排；协定 +&M>J|  
arrears 欠款 >oAXS\Ts  
arrears of pay 欠付薪酬 d:z7 U  
arrears of revenue 逾期未收税款；逾期未收的帐项 wwa)VgoS[  
articles of association 组织章程；组织细则；组织章程细则 ^O"o-3dte  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 LTb#1JC  
ascertainment of profit 确定利润 J~ z00p`E  
"Asia Clear" “亚洲结算系统”