[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 #'_# t/u  
allotment notice 股份配售通知；配股通知 9Da{|FyrD  
allotment of shares 股份分配 |LZ;2 i  
allowable 可获宽免；免税的 '~D4%WKT  
allowable business loss 可扣除的营业亏损 )@NFV*@I  
allowable expenses 可扣税的支出 WNGX`V,d  
allowance 免税额；津贴；备抵；准备金 yE8D^M|g  
allowance for debts 债项的免税额 .<%tu 0  
allowance for depreciation by wear and tear 耗损折旧免税额 r&]XNq'P9  
allowance for funeral expenses 殡殓费的免税额 "lh4Vg\7n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8G:/f3B=  
allowance for repairs and outgoings 修葺及支出方面的免税额 EN!C5/M{&  
allowance to debtor 给债务人的津贴 .l1
x~(  
alteration of capital 资本更改 l=CAr  
alternate trustee 候补受托人 r%U6,7d=)  
amalgamation 合并 0;bdwIP3
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;g0Q_F@;p  
ambit of charges 征税范围；收费范围 {rc3`<%  
amended valuation 经修订的估值 |?T=4~b  
American Commodities Exchange 美国商品交易所 OcTWq  
American Express Bank Limited 美国运通银行 yYP_TuNa  
American Stock Exchange 美国证券交易所 d&+]@ Ii
 
amortization 摊销 \l GD8@,x  
amount due from banks 存放银行同业的款项 CvU$Fsb  
amount due from banks abroad 存放海外银行同业的款项 q/EX`%U  
amount due from holding companies 控股公司欠款 ?b]zsku8  
amount due from local banks 存放本港银行同业的款项 9O;Sn+  
amount due to banks 银行同业的存款 c MY}Y [2c  
amount due to banks abroad 海外银行同业的存款 n _K1%  
amount due to holding companies 控股公司存款 X30tO>  
amount due to local banks 本港银行同业的存款 \zBi-GI 7  
amount due to outport banks 外埠银行同业的存款 (47?lw &  
amount for note issue 发行纸币的款额 1>Sfv|ZP,  
amount of bond 担保契据的款额 g *Js4  
amount of consideration 代价款额 cq I $9  
amount of contribution 供款数额 R-Edht|{  
amount of indebtedness 负债款额 5P!ZG
bG  
amount of principal of the loan 贷款本金额 KuJ)alD;1  
amount of rates chargeable 应征差饷数额 UIAazDyC  
amount of share capital 股本额 X:i ?gRy"  
amount of sums assured 承保款额 w;O-ATUzN  
amount of variation 变动幅度 \?n6l7*t>  
amount of vote 拨款数额 Kv@P Uzu  
amount payable 应付款额 <
XLae'R  
amount receivable 应收款额 )E9!m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /8l-@P.o  
analysis 分析 H$I~Vz[\yb  
ancillary risk 附属风险 :s *  
annual account 周年帐目；周年帐目报表；年度决算；年结 EH844k8 p  
annual accounting date 年结日期 MLd;UHU  
annual allowance 每年免税额；年积金；年度津贴；年津 Bp^LLH  
annual balance 年度余额 VIF43/>(  
annual disposable income 每年可动用收入 FyEKqYl  
annual estimates 周年预算 |m's)  
annual fee 年费 /b,>fK^  
annual general meeting 周年大会 ._rPM>B?  
annual growth rate 年增率；每年增长率 9y!0WZE{e  
annual long-term supplement 长期个案每年补助金 }g+kU1y  
annual pensionable emolument 可供计算退休金的年薪 .YF1H<gwa  
annual report 年报 ?Bu*%+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 );!ND%  
annual return 周年报表；周年申报表；每年报税表格 q1r
j!7  
Annual Return Rules 《周年报表规则》 -64lf-<  
annual review of consumer prices 每年消费物价回顾 {"]!zL  
annual roll-forward basis 逐年延展方式 kK75(x  
annual salary 年薪 IHEb T   
annual statement 年度报表；年度决算表 [<XYU,{R  
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 >w.;A%|N  
annuitant 年金受益人 m"!SyN}&9?  
annuity 年金 _mm(W=KiL  
annuity contract 年金合约 )BJkHED{  
annuity on human life 人寿年金 T~3{$  
antecedent debt 先前的债项 `CWh
jL8^  
ante-dated cheque 倒填日期支票 @r GY9%E  
anticipated expenditure 预期开支 ZxtO.U2  
anticipated net profit 预期纯利 )c11_1;  
anticipated revenue 预期收入 Zn 9u&!T&  
anti-inflation measure 反通货膨胀措施 ,b5'<3\  
anti-inflationary stance 反通货膨胀立场 O:0{vu9AQ  
apparent deficit 表面赤字 Z^'~iU-?  
apparent financial solvency 表面偿债能力 94B%_  
apparent partner 表面合伙人 vEI{AmogRx  
application for personal assessment 个人入息课税申请书 ,7wY
a&  
application of fund 资金应用 7^i7U-A<A  
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 Mxl;Im]!`.  
appointed actuary 委任精算师 Hhtl~2t!0  
appointed auditor 委任核数师；委任审计师 y`oj\  
appointed trustee 委任的受托人 |:C0_`M9  
appointer 委任人 ,=+t2Bn  
apportioned pro rata 按比例分摊 0`E G-Hw  
apportionment 分配；分摊 LzL)qdL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ch K-L6  
apportionment formula 分摊方程式 D? dBm  
apportionment of estate duty 遗产税的分摊 EK# 11@0%  
appraisal 估价；评估 l>;hQh  
appreciable growth 可观增长
J$6WUz:?  
appreciable impact 显着影响 H4
ie$/[$8  
appreciable increase 可观增长 n$2oM5<  
appreciation 增值；升值 [RXLR#  
appreciation against other currencies 相对其他货币升值 
6>]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l73% y  
appreciation tax 增值税 WVR/0l&bU  
appropriation 拨款；拨用；拨付 'xta/@Sq  
appropriation account 拨款帐目 _;3 ,  
Appropriation Bill 拨款法案 Al? %[-u  
appropriation-in-aid system 补助拨款办法 t"B3?<?]  
approved assets 核准资产 9]v,3'Q
I  
approved basket stock 认可一篮子证券 ?3~t%Q`  
approved budget 核准预算 bD{tsxm[9  
approved charitable donation 认可慈善捐款 ;B@#,6t/  
approved charitable institution 认可慈善机构 ;U3:1hn  
approved currency 核准货币；认可货币 $1ovT8  
approved estimates 核准预算 vD8pVR+  
approved estimates of expenditure 核准开支预算 Z5xQ -T`  
approved overseas insurer 核准海外保险人 'd2 :a2C]  
approved overseas trust company 核准海外信托公司 *IOrv)
 
approved pooled investment fund 核准汇集投资基金 *+*W# de.  
approved provident fund scheme 认可公积金计划 (m'-1wX.  
approved provision 核准拨款 nFJW\B&(`  
approved redeemable share 核准可赎回股份 ,f^fr&6jb  
approved regional stock 认可地区性证券 :#g.%&  
approved retirement scheme 认可退休金计划 (l %?YME  
approved subordinated loan 核准附属贷款 z]9t 5I  
arbitrage 套戥；套汇；套利 <P#BQt f  
arbitrageur 套戥者；套汇者 sgOau\E  
arbitrary amount 临时款项 t*= nI $  
arrangement 措施；安排；协定 -
F?97&G$  
arrears 欠款 4^r6RS@z  
arrears of pay 欠付薪酬 /Pextj<  
arrears of revenue 逾期未收税款；逾期未收的帐项 "m{i`<,  
articles of association 组织章程；组织细则；组织章程细则 /wEl\Kx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oz=V|7 ,  
ascertainment of profit 确定利润 I8! .n  
"Asia Clear" “亚洲结算系统”