[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 n%1I}?$fO  
allotment notice 股份配售通知；配股通知 tWN hFQ'  
allotment of shares 股份分配 ^J{tOxO=l  
allowable 可获宽免；免税的 H|i39XV  
allowable business loss 可扣除的营业亏损 q=(.N>%  
allowable expenses 可扣税的支出 :*MqYny&  
allowance 免税额；津贴；备抵；准备金 NT}r6V(Aju  
allowance for debts 债项的免税额 9XSZD93
L  
allowance for depreciation by wear and tear 耗损折旧免税额 uy^vQ/  
allowance for funeral expenses 殡殓费的免税额 KoL3CA"N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c[QXc9  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~i ImM|*0  
allowance to debtor 给债务人的津贴 ap[{`u  
alteration of capital 资本更改 fF*{\  
alternate trustee 候补受托人 }HC6m{vH(  
amalgamation 合并 \vQ jTM-7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eH9Ofhsry  
ambit of charges 征税范围；收费范围 7xr@$-U  
amended valuation 经修订的估值 I"1H]@"=  
American Commodities Exchange 美国商品交易所 nNJMQb'K  
American Express Bank Limited 美国运通银行 x."/+/  
American Stock Exchange 美国证券交易所 H6I]GcZ$  
amortization 摊销 A:-r2;xB  
amount due from banks 存放银行同业的款项 ;mw$(ZK a#  
amount due from banks abroad 存放海外银行同业的款项 E=9xiS  
amount due from holding companies 控股公司欠款 :xz,PeXo7  
amount due from local banks 存放本港银行同业的款项 a.O px
d  
amount due to banks 银行同业的存款 9;*-y$@  
amount due to banks abroad 海外银行同业的存款 sa26u`?  
amount due to holding companies 控股公司存款 1>"[b8a/  
amount due to local banks 本港银行同业的存款 4I97<zmrT  
amount due to outport banks 外埠银行同业的存款 ,m)k;co^  
amount for note issue 发行纸币的款额 B"rfR_B2M#  
amount of bond 担保契据的款额 CCQ38P@rv  
amount of consideration 代价款额 9< $n'g  
amount of contribution 供款数额 7eyVm;LQD  
amount of indebtedness 负债款额 WzwH;!  
amount of principal of the loan 贷款本金额 Y AoGVey  
amount of rates chargeable 应征差饷数额 0~:Eo89  
amount of share capital 股本额 ,fa'  
amount of sums assured 承保款额 Bl"BmUn  
amount of variation 变动幅度 ~Os1ir.  
amount of vote 拨款数额 :g`j gn0  
amount payable 应付款额 "7&DuF$s)  
amount receivable 应收款额 !8V  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6|-V{  
analysis 分析 :4V8Iz 71  
ancillary risk 附属风险 +=Q/'g   
annual account 周年帐目；周年帐目报表；年度决算；年结 i6@c@n  
annual accounting date 年结日期
{#,eD  
annual allowance 每年免税额；年积金；年度津贴；年津 qlJzXq{|`  
annual balance 年度余额 xR`W9Z5  
annual disposable income 每年可动用收入 |pA  
annual estimates 周年预算 :p@.a
D5  
annual fee 年费 CC8)y
O  
annual general meeting 周年大会 OrJuE[R.  
annual growth rate 年增率；每年增长率 Ww[Xqmg  
annual long-term supplement 长期个案每年补助金 &P@dx=6d  
annual pensionable emolument 可供计算退休金的年薪 pp2,d`01[L  
annual report 年报 oieJ7\h]m  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m);0sb  
annual return 周年报表；周年申报表；每年报税表格 1j!LK-  
Annual Return Rules 《周年报表规则》 y_7lSo8<  
annual review of consumer prices 每年消费物价回顾 !G8=S'~~  
annual roll-forward basis 逐年延展方式 lzE{e6  
annual salary 年薪 }^@Q9<P^E  
annual statement 年度报表；年度决算表 5C|Y-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 u3B[1Ae:K  
annuitant 年金受益人 Wz%b,!  
annuity 年金 $Sx(
vq6(  
annuity contract 年金合约 !*tV[0i2  
annuity on human life 人寿年金 Jx jP'8  
antecedent debt 先前的债项 0eP ]  
ante-dated cheque 倒填日期支票 sT*D]J 2  
anticipated expenditure 预期开支 
4Ucs9w3[  
anticipated net profit 预期纯利 <*/IV<  
anticipated revenue 预期收入 _-M27^\vV  
anti-inflation measure 反通货膨胀措施 `+\6;nM  
anti-inflationary stance 反通货膨胀立场 ]2 7  
apparent deficit 表面赤字 b5@sG^  
apparent financial solvency 表面偿债能力 +}.~"  
apparent partner 表面合伙人 <y}9Twdy  
application for personal assessment 个人入息课税申请书 jv4O  
application of fund 资金应用 (qbL=R"  
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 n?[JPG2X  
appointed actuary 委任精算师 tpY]Mz[ J  
appointed auditor 委任核数师；委任审计师 O)jpnNz  
appointed trustee 委任的受托人 @|2L> N  
appointer 委任人 XYh)59oM%  
apportioned pro rata 按比例分摊 t4P`#,:8  
apportionment 分配；分摊 cS2PrsUx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d:X@zUR*)  
apportionment formula 分摊方程式 ms]r1x"  
apportionment of estate duty 遗产税的分摊 )/y7Fh  
appraisal 估价；评估 'xP&u<(F  
appreciable growth 可观增长 h b.^&  
appreciable impact 显着影响 0aRHXc2<  
appreciable increase 可观增长 s;ivoGe}  
appreciation 增值；升值 JqmxS*_P  
appreciation against other currencies 相对其他货币升值 '-l.2IUyT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g!\H^d4  
appreciation tax 增值税 %4QpDt  
appropriation 拨款；拨用；拨付
VRs|";  
appropriation account 拨款帐目 ;(3!#4`q(]  
Appropriation Bill 拨款法案 N8E  
appropriation-in-aid system 补助拨款办法 j%`% DQ  
approved assets 核准资产 kdP*{  
approved basket stock 认可一篮子证券 BI|TM2oa  
approved budget 核准预算 )yt_i'D}  
approved charitable donation 认可慈善捐款 EEn8]qJC  
approved charitable institution 认可慈善机构 ;H4s[#K  
approved currency 核准货币；认可货币 &Yklf?EZ>Q  
approved estimates 核准预算 MtD0e@  
approved estimates of expenditure 核准开支预算 Pxvf"SXX  
approved overseas insurer 核准海外保险人 >lV'}0u)  
approved overseas trust company 核准海外信托公司 )4e8LO  
approved pooled investment fund 核准汇集投资基金 cF
ZcBiw  
approved provident fund scheme 认可公积金计划 lS96Z3k"SB  
approved provision 核准拨款 Tpd|+60g  
approved redeemable share 核准可赎回股份 ^7SE2Zi  
approved regional stock 认可地区性证券 SYd6D@^2j  
approved retirement scheme 认可退休金计划 }ip3dm  
approved subordinated loan 核准附属贷款 kj>!&W57  
arbitrage 套戥；套汇；套利 UasU/Q <  
arbitrageur 套戥者；套汇者 OfK>-8  
arbitrary amount 临时款项 KDS}"/  
arrangement 措施；安排；协定 KjNA PfL  
arrears 欠款 -hY@r 7y  
arrears of pay 欠付薪酬 /U 3Uuk:  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,(A $WT@e  
articles of association 组织章程；组织细则；组织章程细则 b]b+PK*h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &"?S0S>r!  
ascertainment of profit 确定利润 &<LBz|  
"Asia Clear" “亚洲结算系统”