[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 {cYbM[}U"  
allotment notice 股份配售通知；配股通知 }2_i<4,L  
allotment of shares 股份分配 UXV>#U?  
allowable 可获宽免；免税的 =Cr F(wVO"  
allowable business loss 可扣除的营业亏损 4}=Z+tDu>  
allowable expenses 可扣税的支出 A&;Pt/#'  
allowance 免税额；津贴；备抵；准备金 <3aW3i/jTc  
allowance for debts 债项的免税额 9RN! <`H  
allowance for depreciation by wear and tear 耗损折旧免税额 *}`D2_uP  
allowance for funeral expenses 殡殓费的免税额 QW"BGg~6c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0Z~G:$O/i  
allowance for repairs and outgoings 修葺及支出方面的免税额 qeZ*!H6-  
allowance to debtor 给债务人的津贴 3MFb\s&Fq  
alteration of capital 资本更改 EPwM+#|e-  
alternate trustee 候补受托人 E./Gt. Na  
amalgamation 合并 ,
!g%`
@u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 cY\"{o"C  
ambit of charges 征税范围；收费范围 !_UBw 7Zm  
amended valuation 经修订的估值 Q"an6ht|  
American Commodities Exchange 美国商品交易所 HTUY|^^D  
American Express Bank Limited 美国运通银行 *+'l|VaVq\  
American Stock Exchange 美国证券交易所 f0lK,U@P  
amortization 摊销 l
vZ:Aw r  
amount due from banks 存放银行同业的款项 3sq
(FsT  
amount due from banks abroad 存放海外银行同业的款项 ,;wc$-Z!8  
amount due from holding companies 控股公司欠款 S~LTLv:>  
amount due from local banks 存放本港银行同业的款项
0xg6  
amount due to banks 银行同业的存款 .EQ1r7 9,  
amount due to banks abroad 海外银行同业的存款 -J=N  
amount due to holding companies 控股公司存款 u~a@:D/F{G  
amount due to local banks 本港银行同业的存款 r6eApKZ>f6  
amount due to outport banks 外埠银行同业的存款 >T~duwS  
amount for note issue 发行纸币的款额 t{)J#8:g  
amount of bond 担保契据的款额 DN;An0 {MK  
amount of consideration 代价款额 Enj],I  
amount of contribution 供款数额 K2
R[u#Q  
amount of indebtedness 负债款额 x,SzZ)l-9  
amount of principal of the loan 贷款本金额 Fps.Fhm  
amount of rates chargeable 应征差饷数额 FsYsQ_,R3  
amount of share capital 股本额 *b0f)y3RV  
amount of sums assured 承保款额 d4zqLD$A  
amount of variation 变动幅度 +p:@ ,_  
amount of vote 拨款数额 oUwu:&<Orm  
amount payable 应付款额 SNK _  
amount receivable 应收款额 Z,osdF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BSu ]NOwe  
analysis 分析 ~?)ST?&  
ancillary risk 附属风险 5#U*vGVT
 
annual account 周年帐目；周年帐目报表；年度决算；年结 n7S~nk  
annual accounting date 年结日期 Ug^v ]B9  
annual allowance 每年免税额；年积金；年度津贴；年津 z2lEHa?w  
annual balance 年度余额 qrmJJSJ  
annual disposable income 每年可动用收入 M _
z-~G  
annual estimates 周年预算 )cy_d!  
annual fee 年费 Qm\VZ<6/5  
annual general meeting 周年大会 h[
O!kwE  
annual growth rate 年增率；每年增长率 SrVJ Q~:>  
annual long-term supplement 长期个案每年补助金 t o  
annual pensionable emolument 可供计算退休金的年薪 L>mv\D;o.  
annual report 年报 ]+B#SIC;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jci'q=Vpu  
annual return 周年报表；周年申报表；每年报税表格 S?5z  
Annual Return Rules 《周年报表规则》 )'R
LK4l  
annual review of consumer prices 每年消费物价回顾 z;_d?S<*m  
annual roll-forward basis 逐年延展方式 W%=b|6E  
annual salary 年薪 u&>o1!c*P  
annual statement 年度报表；年度决算表 i}5 #n

 
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 |h,aV(Q  
annuitant 年金受益人 <eq93  
annuity 年金 l%^'K%'b  
annuity contract 年金合约 o| nj2.  
annuity on human life 人寿年金 %HJ_0qg  
antecedent debt 先前的债项 *zy0,{bl  
ante-dated cheque 倒填日期支票 K6.
*)7$#  
anticipated expenditure 预期开支 l}?'U  
anticipated net profit 预期纯利 ~pqp`  
anticipated revenue 预期收入 av1*i3  
anti-inflation measure 反通货膨胀措施 IdlW[h3`[  
anti-inflationary stance 反通货膨胀立场 uL!{xuN  
apparent deficit 表面赤字 :LL>C)(f  
apparent financial solvency 表面偿债能力 10JxfDceD  
apparent partner 表面合伙人 PT|W{RlNl  
application for personal assessment 个人入息课税申请书 `bGAc&,&  
application of fund 资金应用 Ve&
(izI h  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 EV@xUq!x.  
appointed actuary 委任精算师 Vl!Z|}z  
appointed auditor 委任核数师；委任审计师 }Xi S:  
appointed trustee 委任的受托人 :G|
Jcl=r  
appointer 委任人 Yw f.,V  
apportioned pro rata 按比例分摊 eD*"#O)W  
apportionment 分配；分摊 t`DoTb4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _wg6}3  
apportionment formula 分摊方程式 1X/ q7lR  
apportionment of estate duty 遗产税的分摊 /0 ,#c2aq  
appraisal 估价；评估 ?R0sY ?u  
appreciable growth 可观增长 ,2)LH'Xx  
appreciable impact 显着影响 }Y5Sf"~M  
appreciable increase 可观增长 'Z-jj2t}  
appreciation 增值；升值 PCs+` WP!M  
appreciation against other currencies 相对其他货币升值 i+&*
W{Re  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 & h9ji[  
appreciation tax 增值税 aF$HF;-y  
appropriation 拨款；拨用；拨付 Z^AACKME  
appropriation account 拨款帐目 ?0+D1w  
Appropriation Bill 拨款法案 5isejR{r  
appropriation-in-aid system 补助拨款办法 Cl]E rg  
approved assets 核准资产 u|\Lb2Kb:  
approved basket stock 认可一篮子证券 )L`0VTw'M  
approved budget 核准预算 p~28?lYv  
approved charitable donation 认可慈善捐款 @7%nMTZ@&v  
approved charitable institution 认可慈善机构 POc< G^  
approved currency 核准货币；认可货币 `,&h!h((  
approved estimates 核准预算 fAfsKO*  
approved estimates of expenditure 核准开支预算 Fk>
/  
approved overseas insurer 核准海外保险人 r9G<HKl  
approved overseas trust company 核准海外信托公司 ;y?,myO  
approved pooled investment fund 核准汇集投资基金 J;+iW*E:  
approved provident fund scheme 认可公积金计划 Y*0%lq({H  
approved provision 核准拨款 . #;ZM[v  
approved redeemable share 核准可赎回股份 A%u-6"  
approved regional stock 认可地区性证券 7 #_{UJ%  
approved retirement scheme 认可退休金计划 $CO^dFf  
approved subordinated loan 核准附属贷款 k:<yy^g$X  
arbitrage 套戥；套汇；套利 w1aa5-aF  
arbitrageur 套戥者；套汇者 J(S.iTD  
arbitrary amount 临时款项 A[Juv]X  
arrangement 措施；安排；协定 ZYrXav<  
arrears 欠款 2<yE3:VX  
arrears of pay 欠付薪酬 'uBW1,  
arrears of revenue 逾期未收税款；逾期未收的帐项 _ EHr?b2  
articles of association 组织章程；组织细则；组织章程细则 uA:|#mO  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u%#bu^4"  
ascertainment of profit 确定利润 x+"~-KO8q$  
"Asia Clear" “亚洲结算系统”