[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 K:(E"d;  
allotment notice 股份配售通知；配股通知 F;sZc,Y,^  
allotment of shares 股份分配 kBg8:bo~  
allowable 可获宽免；免税的 ,v$Q:n|  
allowable business loss 可扣除的营业亏损 0<#>LWaM_  
allowable expenses 可扣税的支出 = 4 wf  
allowance 免税额；津贴；备抵；准备金 2v?fbrC5c  
allowance for debts 债项的免税额 xY>@GSO1  
allowance for depreciation by wear and tear 耗损折旧免税额 X_aC$_b  
allowance for funeral expenses 殡殓费的免税额 uJ T^=Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X)b@ia'"Wp  
allowance for repairs and outgoings 修葺及支出方面的免税额 Dbl+izF3  
allowance to debtor 给债务人的津贴 xTg=oq  
alteration of capital 资本更改 1U6z2i+y  
alternate trustee 候补受托人 t4v@d  
amalgamation 合并 ~EtwX YkRZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zy(NJ  
ambit of charges 征税范围；收费范围 ]I'dnd3e  
amended valuation 经修订的估值 V;29ieE!
 
American Commodities Exchange 美国商品交易所 y7~y@2  
American Express Bank Limited 美国运通银行 bYAtUEv  
American Stock Exchange 美国证券交易所 (NC]S  
amortization 摊销 O_\%8*;  
amount due from banks 存放银行同业的款项 1Y'NG<d_  
amount due from banks abroad 存放海外银行同业的款项 wl7 (|\-  
amount due from holding companies 控股公司欠款 |wINb~trz  
amount due from local banks 存放本港银行同业的款项 "Tz'j}< 9C  
amount due to banks 银行同业的存款 |ya.c\}q  
amount due to banks abroad 海外银行同业的存款 YJu~iQ`i  
amount due to holding companies 控股公司存款 J"~!jrzBh(  
amount due to local banks 本港银行同业的存款 V@rqC[on  
amount due to outport banks 外埠银行同业的存款 LR#BP}\b'  
amount for note issue 发行纸币的款额 A <''x'\
/  
amount of bond 担保契据的款额 LS]0p#  
amount of consideration 代价款额 d$hBgJe>N  
amount of contribution 供款数额 55Y
a(E  
amount of indebtedness 负债款额 =}zSj64
  
amount of principal of the loan 贷款本金额 7>lM^ :A  
amount of rates chargeable 应征差饷数额 H)+QkQ
b}  
amount of share capital 股本额 49.B!DqQW&  
amount of sums assured 承保款额 LyH1tF  
amount of variation 变动幅度 F.),|t$\  
amount of vote 拨款数额 v=d16  
amount payable 应付款额 [ylRq7^e  
amount receivable 应收款额 OE*Y%*b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T>68 ,; p  
analysis 分析 h8dFW"cpC  
ancillary risk 附属风险 % :h %i|  
annual account 周年帐目；周年帐目报表；年度决算；年结 P dtL Cgd  
annual accounting date 年结日期 lg +>.^7k  
annual allowance 每年免税额；年积金；年度津贴；年津 Vh{(*p  
annual balance 年度余额 R,ZG?/#uM9  
annual disposable income 每年可动用收入 Wh)!Ha}  
annual estimates 周年预算 3$wK*xK  
annual fee 年费 RdBIbm  
annual general meeting 周年大会 |j~l%d*<w  
annual growth rate 年增率；每年增长率 _\na9T~g  
annual long-term supplement 长期个案每年补助金 XY#.?<"Q8  
annual pensionable emolument 可供计算退休金的年薪 V50
3  
annual report 年报 Wdi`ZE  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~7anj.  
annual return 周年报表；周年申报表；每年报税表格 *3)kr=x   
Annual Return Rules 《周年报表规则》 5th?m>  
annual review of consumer prices 每年消费物价回顾 B"8jEYT5  
annual roll-forward basis 逐年延展方式 ?lM
L+  
annual salary 年薪 Gk]ZP31u  
annual statement 年度报表；年度决算表 Y_K W9T_  
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 F1A40h7R$Y  
annuitant 年金受益人 4*&k~0#t  
annuity 年金 .+,U9e:%  
annuity contract 年金合约 }R11G9N.  
annuity on human life 人寿年金 h+ud[atk.  
antecedent debt 先前的债项 /3&MUB*z&y  
ante-dated cheque 倒填日期支票 \<ysJgqUG  
anticipated expenditure 预期开支 l0C`teO  
anticipated net profit 预期纯利 AmC?qoEWQ7  
anticipated revenue 预期收入 5vg="@O K  
anti-inflation measure 反通货膨胀措施 Q8MIpa!:  
anti-inflationary stance 反通货膨胀立场 3{fg3?  
apparent deficit 表面赤字 @S=9@3m{w;  
apparent financial solvency 表面偿债能力 1jej7p>K  
apparent partner 表面合伙人 FgL892[  
application for personal assessment 个人入息课税申请书 =r*Ykd;W|E  
application of fund 资金应用 =3 Vug2*wd  
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 ?U{<g,^  
appointed actuary 委任精算师 { :1XN  
appointed auditor 委任核数师；委任审计师 'qvj[lpGr  
appointed trustee 委任的受托人 vd)zvI  
appointer 委任人 2?SbkU/3|P  
apportioned pro rata 按比例分摊 [q Uv|l1  
apportionment 分配；分摊 5'c#pm\Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2;u i'B  
apportionment formula 分摊方程式 1X&.po  
apportionment of estate duty 遗产税的分摊 %IZd-N7i^  
appraisal 估价；评估 &7oL2Wf  
appreciable growth 可观增长 +FAj30  
appreciable impact 显着影响 *= ?|n  
appreciable increase 可观增长 "?.#z]']  
appreciation 增值；升值 mf)+ 5On  
appreciation against other currencies 相对其他货币升值 1Dl6T\20  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u>n"FL'e  
appreciation tax 增值税 MM_:2 ^P)  
appropriation 拨款；拨用；拨付 U8AH,?]#  
appropriation account 拨款帐目 SI=u-'%  
Appropriation Bill 拨款法案 X fqhD&g  
appropriation-in-aid system 补助拨款办法 bi^?SH\  
approved assets 核准资产 &iVdqr1,  
approved basket stock 认可一篮子证券 c(e>Rmh  
approved budget 核准预算 U2A 82;Z  
approved charitable donation 认可慈善捐款 50j8+xJPV  
approved charitable institution 认可慈善机构 31@Lr[!  
approved currency 核准货币；认可货币 tKeTHj;jO  
approved estimates 核准预算 Pal=I)  
approved estimates of expenditure 核准开支预算 5OppK(Oi*C  
approved overseas insurer 核准海外保险人 &'x~<rx  
approved overseas trust company 核准海外信托公司 ".tL+A[  
approved pooled investment fund 核准汇集投资基金 RGE(#   
approved provident fund scheme 认可公积金计划 EgU#r@
7I  
approved provision 核准拨款 18!y7 _cFT  
approved redeemable share 核准可赎回股份 
,_fz)@)  
approved regional stock 认可地区性证券 dw3Hk$"h  
approved retirement scheme 认可退休金计划 :#pdyJQ_  
approved subordinated loan 核准附属贷款 *Ud(HMTe  
arbitrage 套戥；套汇；套利 qfyZda0d  
arbitrageur 套戥者；套汇者 9MYk5q.X:  
arbitrary amount 临时款项 > 'hM"4f  
arrangement 措施；安排；协定 L_
NiU;cr%  
arrears 欠款 `om+p ?j  
arrears of pay 欠付薪酬 C=/B\G/.9  
arrears of revenue 逾期未收税款；逾期未收的帐项 1J4Pnl+hN  
articles of association 组织章程；组织细则；组织章程细则 J6AHc"k.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k(l2`I4V  
ascertainment of profit 确定利润 E5d$n*A  
"Asia Clear" “亚洲结算系统”