[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  \OJam<hZ  
allotment notice 股份配售通知；配股通知 8$F"!dc _  
allotment of shares 股份分配 -1{f(/  
allowable 可获宽免；免税的 57wHo[CJ  
allowable business loss 可扣除的营业亏损 38GkV.e}$  
allowable expenses 可扣税的支出 6& (bL<8b  
allowance 免税额；津贴；备抵；准备金 &HQ_e$1  
allowance for debts 债项的免税额 ;9CbioO
 
allowance for depreciation by wear and tear 耗损折旧免税额 Ct][B{  
allowance for funeral expenses 殡殓费的免税额 <78*-Ob  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f\;w (_  
allowance for repairs and outgoings 修葺及支出方面的免税额 {^D; ($lm  
allowance to debtor 给债务人的津贴 "4IrW6B$9  
alteration of capital 资本更改 4^Ss\$*  
alternate trustee 候补受托人 Q7.jSL6  
amalgamation 合并 $Ge0<6/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1Q_Q-Z  
ambit of charges 征税范围；收费范围 qRSoF04!R  
amended valuation 经修订的估值 t`1M}}.  
American Commodities Exchange 美国商品交易所 S{m:Iij[;  
American Express Bank Limited 美国运通银行 ?edf$-"z/  
American Stock Exchange 美国证券交易所 E~@&&dU8  
amortization 摊销 /a*8z,x  
amount due from banks 存放银行同业的款项 ZO!h!2 *  
amount due from banks abroad 存放海外银行同业的款项 c/7}5#Rs  
amount due from holding companies 控股公司欠款 bf=
!\L$  
amount due from local banks 存放本港银行同业的款项 c,^W/:CQAB  
amount due to banks 银行同业的存款 %iB,hGatE  
amount due to banks abroad 海外银行同业的存款 8J#xB  
amount due to holding companies 控股公司存款 :_,a%hb+8  
amount due to local banks 本港银行同业的存款 m@Dra2Cv'@  
amount due to outport banks 外埠银行同业的存款 Lv?jg?$  
amount for note issue 发行纸币的款额 IL` LIJ:O  
amount of bond 担保契据的款额 R; w$_
1  
amount of consideration 代价款额 RBz"1hRo`  
amount of contribution 供款数额 <&^[?FdAa  
amount of indebtedness 负债款额 e*}*3kw)T  
amount of principal of the loan 贷款本金额 '>ASr]Q  
amount of rates chargeable 应征差饷数额 ?S;z!) H)P  
amount of share capital 股本额 kbL7Xjk  
amount of sums assured 承保款额 Vm?#~}T  
amount of variation 变动幅度
/6rQ.+|).  
amount of vote 拨款数额 k`#E#1niN  
amount payable 应付款额 cTz@ga;!mI  
amount receivable 应收款额 IL:[0q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7;c^*"Ud  
analysis 分析 >z~_s6#CP  
ancillary risk 附属风险 g&S>Wq%L  
annual account 周年帐目；周年帐目报表；年度决算；年结 QLU <%w:B  
annual accounting date 年结日期 q:nUn?zB  
annual allowance 每年免税额；年积金；年度津贴；年津 k`o8(zPb  
annual balance 年度余额 ZbiC=uh  
annual disposable income 每年可动用收入 /0cm7[a?  
annual estimates 周年预算 S|xwYaoy%  
annual fee 年费 :f:&B8   
annual general meeting 周年大会 _u""v   
annual growth rate 年增率；每年增长率 xQ';$&  
annual long-term supplement 长期个案每年补助金 *o5[P\'6  
annual pensionable emolument 可供计算退休金的年薪 ,{\Ae"{6  
annual report 年报 C?k\5AzT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^62z\Y  
annual return 周年报表；周年申报表；每年报税表格 "Bv V8
9  
Annual Return Rules 《周年报表规则》 ,cxe"U  
annual review of consumer prices 每年消费物价回顾 JB%_&gX)v  
annual roll-forward basis 逐年延展方式 %y\5L#T!>  
annual salary 年薪 @{UUB=}9  
annual statement 年度报表；年度决算表 p0y|pD  
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 skXzck  
annuitant 年金受益人 !4!qHJISa  
annuity 年金 !Pz#czo  
annuity contract 年金合约 $0x+b!_l@  
annuity on human life 人寿年金 t*; KxQ+'?  
antecedent debt 先前的债项 Wuo:PX'/9  
ante-dated cheque 倒填日期支票 s?s,wdp  
anticipated expenditure 预期开支 HL]J=Gh  
anticipated net profit 预期纯利 1JUje  
anticipated revenue 预期收入 
,}khu  
anti-inflation measure 反通货膨胀措施 BeLqk3'/  
anti-inflationary stance 反通货膨胀立场 $a8,C\me?  
apparent deficit 表面赤字 FZ}^)u}o  
apparent financial solvency 表面偿债能力 j/Y]3RSMp  
apparent partner 表面合伙人 e`U 6JzC  
application for personal assessment 个人入息课税申请书 <7>1Z 82)  
application of fund 资金应用 ev0>j4Q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 pouXt-%2X  
appointed actuary 委任精算师 T`pD
jT  
appointed auditor 委任核数师；委任审计师 pEz^z9  
appointed trustee 委任的受托人 *59|  
appointer 委任人 "wcw`TsK  
apportioned pro rata 按比例分摊 E%;$vj'2  
apportionment 分配；分摊 $=,pQ q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i-;#FT+Xc  
apportionment formula 分摊方程式 ,\X!
:y~  
apportionment of estate duty 遗产税的分摊 SOX7  
appraisal 估价；评估 qBcbMa9m  
appreciable growth 可观增长 \2=I//YF  
appreciable impact 显着影响 h)fsLzn]Tf  
appreciable increase 可观增长 livKiX`  
appreciation 增值；升值 63%V_B|  
appreciation against other currencies 相对其他货币升值 * U
6+b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I^( pZ9  
appreciation tax 增值税 u{va2n/  
appropriation 拨款；拨用；拨付 j24DL+  
appropriation account 拨款帐目 CbW[_\  
Appropriation Bill 拨款法案 ?%su?L  
appropriation-in-aid system 补助拨款办法 7sQHz.4  
approved assets 核准资产 /;w(sU  
approved basket stock 认可一篮子证券 AX%} ip[PC  
approved budget 核准预算 2}XRqa.|  
approved charitable donation 认可慈善捐款 U}DE9e{/!  
approved charitable institution 认可慈善机构 &
zB>  
approved currency 核准货币；认可货币 !ht2*8$lQ  
approved estimates 核准预算 $Zo|ta^  
approved estimates of expenditure 核准开支预算 /O.Ql,6[  
approved overseas insurer 核准海外保险人 JNXzZ4U  
approved overseas trust company 核准海外信托公司 9xj }<WM  
approved pooled investment fund 核准汇集投资基金 hu} vYA7ZH  
approved provident fund scheme 认可公积金计划 =n,1*  
approved provision 核准拨款 jIr\.i  
approved redeemable share 核准可赎回股份 /n(0w`
 
approved regional stock 认可地区性证券 2L;=wP2?{  
approved retirement scheme 认可退休金计划 5,oLl {S'  
approved subordinated loan 核准附属贷款 <9 ^7r J  
arbitrage 套戥；套汇；套利 [e ztu9  
arbitrageur 套戥者；套汇者 X<.l(9$  
arbitrary amount 临时款项 QEbf]U=  
arrangement 措施；安排；协定 )=()  
arrears 欠款 {]8|\CcY?  
arrears of pay 欠付薪酬 %qo.n v  
arrears of revenue 逾期未收税款；逾期未收的帐项 1\UU "  
articles of association 组织章程；组织细则；组织章程细则 _EP]|DTfr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vdvnwzp!l  
ascertainment of profit 确定利润 Li|~%E1  
"Asia Clear" “亚洲结算系统”