[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 uvbVb"\"Yk  
allotment notice 股份配售通知；配股通知 '5BD%#[  
allotment of shares 股份分配 1,wcf,  
allowable 可获宽免；免税的 [Arf!W-QG  
allowable business loss 可扣除的营业亏损 ='h2z"}\Bn  
allowable expenses 可扣税的支出 @wR3L:@  
allowance 免税额；津贴；备抵；准备金 cW:y^(Xii  
allowance for debts 债项的免税额 >9{?&#]x  
allowance for depreciation by wear and tear 耗损折旧免税额 -{\(s=%  
allowance for funeral expenses 殡殓费的免税额 efXnF*Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L]kBY2c  
allowance for repairs and outgoings 修葺及支出方面的免税额 s(=wG|  
allowance to debtor 给债务人的津贴 .$&^yp  
alteration of capital 资本更改 > 5CK&6  
alternate trustee 候补受托人 ,.<mj !YE  
amalgamation 合并 ~!$"J}d}<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U!(.i1^n  
ambit of charges 征税范围；收费范围 aJ+V]WmA  
amended valuation 经修订的估值 {XOl &  
American Commodities Exchange 美国商品交易所 v$]B;;[A  
American Express Bank Limited 美国运通银行 O-(V`BZe  
American Stock Exchange 美国证券交易所 =LaEEL  
amortization 摊销 nQiZ6[L  
amount due from banks 存放银行同业的款项 <o%T]  
amount due from banks abroad 存放海外银行同业的款项 D~C'1C&W  
amount due from holding companies 控股公司欠款 ab6I*DbF  
amount due from local banks 存放本港银行同业的款项 [J,
.?'V  
amount due to banks 银行同业的存款 ).71gp@&  
amount due to banks abroad 海外银行同业的存款 <F7a!$zQ  
amount due to holding companies 控股公司存款 uN`/&_$c  
amount due to local banks 本港银行同业的存款 :*Wq%Y=  
amount due to outport banks 外埠银行同业的存款 DG;7+2U  
amount for note issue 发行纸币的款额 VRd7H.f,A6  
amount of bond 担保契据的款额 /.SG? 5t4  
amount of consideration 代价款额 ["3dr@T9Z  
amount of contribution 供款数额 36=aahXd\  
amount of indebtedness 负债款额 j
ri"#H  
amount of principal of the loan 贷款本金额 m{Q #f\<  
amount of rates chargeable 应征差饷数额 4'O,x C  
amount of share capital 股本额 b}
K,wAx  
amount of sums assured 承保款额 m Q9
dF,  
amount of variation 变动幅度 XO <0;9|  
amount of vote 拨款数额 ~XOmxz0  
amount payable 应付款额 lbHgxZ  
amount receivable 应收款额 8c9HJ9vk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QL7b<xDQC*  
analysis 分析 /J
R +WmO  
ancillary risk 附属风险 :F:1(FDP  
annual account 周年帐目；周年帐目报表；年度决算；年结 uVEJV |^/  
annual accounting date 年结日期 `dvg5qQ  
annual allowance 每年免税额；年积金；年度津贴；年津 ,';|CGI cP  
annual balance 年度余额 F rc kA  
annual disposable income 每年可动用收入 (tg.]q_=u  
annual estimates 周年预算 p\&O;48=   
annual fee 年费 ?AyxRbk  
annual general meeting 周年大会 g{'f%bkG  
annual growth rate 年增率；每年增长率 Pe _O(  
annual long-term supplement 长期个案每年补助金 x%EGxs;>^  
annual pensionable emolument 可供计算退休金的年薪 ^^b't P1>  
annual report 年报 0/GBs~P  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2VN].t:  
annual return 周年报表；周年申报表；每年报税表格 RcYUO*  
Annual Return Rules 《周年报表规则》 \Bo$ 3  
annual review of consumer prices 每年消费物价回顾 m4/qxm"Dx:  
annual roll-forward basis 逐年延展方式 hY&Yp^"}]^  
annual salary 年薪 @ VWED  
annual statement 年度报表；年度决算表 k6bct@7  
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 |3]/CrR_  
annuitant 年金受益人 F vkyp "W3  
annuity 年金 aC,adNub  
annuity contract 年金合约 m'"r<]pB*4  
annuity on human life 人寿年金 Y9^l|,bm5  
antecedent debt 先前的债项 99=~vNn  
ante-dated cheque 倒填日期支票 !UoA6C:  
anticipated expenditure 预期开支 +9Tc.3vQ  
anticipated net profit 预期纯利 5 bI:xL}  
anticipated revenue 预期收入 ve d]X!  
anti-inflation measure 反通货膨胀措施 5
Y *4a%"  
anti-inflationary stance 反通货膨胀立场 .y s_'F-]0  
apparent deficit 表面赤字 !yd B,S  
apparent financial solvency 表面偿债能力 4A2}3$c9  
apparent partner 表面合伙人 gy.UTAs N  
application for personal assessment 个人入息课税申请书 GB$`b'x@S  
application of fund 资金应用 z x-[@G  
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 <U3X4)r  
appointed actuary 委任精算师 "-&K!Vfs  
appointed auditor 委任核数师；委任审计师 u}% OC43  
appointed trustee 委任的受托人 DsMo_m/"1  
appointer 委任人 M@.l# [@U  
apportioned pro rata 按比例分摊 _.JQ h
 
apportionment 分配；分摊 e4z~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7ui<2(W@0  
apportionment formula 分摊方程式 e}uK"dl(  
apportionment of estate duty 遗产税的分摊 ?,pwYT0g  
appraisal 估价；评估 X M:BMd|  
appreciable growth 可观增长 RhowhQ)G  
appreciable impact 显着影响 :M"+  
appreciable increase 可观增长 lAN&d;NU6Z  
appreciation 增值；升值 @[;'b$T$  
appreciation against other currencies 相对其他货币升值 o ]*yI[\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pq) =  
appreciation tax 增值税 )J 'F]s  
appropriation 拨款；拨用；拨付 j#//U2VdN  
appropriation account 拨款帐目 xrg"/?84  
Appropriation Bill 拨款法案 dEk#"cvg  
appropriation-in-aid system 补助拨款办法 jF?0,g  
approved assets 核准资产 4!/QB6   
approved basket stock 认可一篮子证券 p :xyy*I  
approved budget 核准预算 sOLh'x f.  
approved charitable donation 认可慈善捐款 (9u`(|x  
approved charitable institution 认可慈善机构 J@-'IJ  
approved currency 核准货币；认可货币 xQ"uC!Gu4  
approved estimates 核准预算 Z,)H f  
approved estimates of expenditure 核准开支预算 4V:W 8k 9D  
approved overseas insurer 核准海外保险人 RnH?95n?{  
approved overseas trust company 核准海外信托公司  qraXAQ  
approved pooled investment fund 核准汇集投资基金 Zv %>m  
approved provident fund scheme 认可公积金计划 wH|%3@eJ  
approved provision 核准拨款 ;{I9S'  
approved redeemable share 核准可赎回股份 GN|"
RuQ  
approved regional stock 认可地区性证券 U,U=udsi  
approved retirement scheme 认可退休金计划 Nr*l3Z>LD  
approved subordinated loan 核准附属贷款 *y4g\#o.  
arbitrage 套戥；套汇；套利 lR %#R  
arbitrageur 套戥者；套汇者 AZ!/{1Az  
arbitrary amount 临时款项 @|:fm() <  
arrangement 措施；安排；协定 E
3'I;  
arrears 欠款 k1 z`92"  
arrears of pay 欠付薪酬 25OQY.>bE  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,WE2.MWR  
articles of association 组织章程；组织细则；组织章程细则 fn<dr(Dx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e`0C0GaP  
ascertainment of profit 确定利润 ->I.D?p  
"Asia Clear" “亚洲结算系统”