[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 YaJ[39V  
allotment notice 股份配售通知；配股通知 q]
3bGO;  
allotment of shares 股份分配 V3WHp'1  
allowable 可获宽免；免税的 bCY8CIF  
allowable business loss 可扣除的营业亏损 Tj}H3/2  
allowable expenses 可扣税的支出 UD`bK a`E  
allowance 免税额；津贴；备抵；准备金 JQQP!]%}  
allowance for debts 债项的免税额 tgy*!B6a~  
allowance for depreciation by wear and tear 耗损折旧免税额 d@~Hp?  
allowance for funeral expenses 殡殓费的免税额 VSa\X~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F$P8"q+  
allowance for repairs and outgoings 修葺及支出方面的免税额 [V_Z9-f*  
allowance to debtor 给债务人的津贴 m.ev~Vv~  
alteration of capital 资本更改 :B?C~U k  
alternate trustee 候补受托人 aMQfg51W:  
amalgamation 合并 ?s[ kUv+=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xMNUyB{?  
ambit of charges 征税范围；收费范围 rf_(pp)  
amended valuation 经修订的估值 /1ZRjf^  
American Commodities Exchange 美国商品交易所 L=4%MyZ.e  
American Express Bank Limited 美国运通银行 #?8dInu>
 
American Stock Exchange 美国证券交易所 $eUI.j(HU  
amortization 摊销 &GF@9BXI3  
amount due from banks 存放银行同业的款项 ssGp:{]v/  
amount due from banks abroad 存放海外银行同业的款项 v< qN-zG  
amount due from holding companies 控股公司欠款 e E: J  
amount due from local banks 存放本港银行同业的款项 x5[wF6A  
amount due to banks 银行同业的存款 F]kn4zr  
amount due to banks abroad 海外银行同业的存款 \^O&){q(9  
amount due to holding companies 控股公司存款 T$[50~  
amount due to local banks 本港银行同业的存款 ` 6 a  
amount due to outport banks 外埠银行同业的存款 *# p}>\Y{  
amount for note issue 发行纸币的款额 xi|T7,\X  
amount of bond 担保契据的款额 D? ojx
He  
amount of consideration 代价款额 j4h6p(w{  
amount of contribution 供款数额 -\C;2&(  
amount of indebtedness 负债款额 -?L~\WJAL  
amount of principal of the loan 贷款本金额 RV^ N4q4  
amount of rates chargeable 应征差饷数额 PhTMXv<cE  
amount of share capital 股本额 [?z`XY_-  
amount of sums assured 承保款额 E(]39B"i  
amount of variation 变动幅度 h=tzG KI  
amount of vote 拨款数额 ?:DeOBAb  
amount payable 应付款额 0;9X`z J  
amount receivable 应收款额 LYY3*d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LsB|}
_j7  
analysis 分析 L-. +yNX)  
ancillary risk 附属风险 f@Oi$9CZn  
annual account 周年帐目；周年帐目报表；年度决算；年结 g i>`  
annual accounting date 年结日期 WbF[4x  
annual allowance 每年免税额；年积金；年度津贴；年津 =^a Ngq  
annual balance 年度余额 kucH=96  
annual disposable income 每年可动用收入 *Ae> ,LyE  
annual estimates 周年预算 CshYUr -  
annual fee 年费 ;1x(~pD*o  
annual general meeting 周年大会 KV&4Ep#  
annual growth rate 年增率；每年增长率 O^/z7 ,  
annual long-term supplement 长期个案每年补助金 O7DaVlln  
annual pensionable emolument 可供计算退休金的年薪 g"b{M  
annual report 年报 ~)ut"4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $W}YXLFj?  
annual return 周年报表；周年申报表；每年报税表格 P_e9>t@  
Annual Return Rules 《周年报表规则》 +UvT;"  
annual review of consumer prices 每年消费物价回顾 rnNB!T  
annual roll-forward basis 逐年延展方式 N{kp^Byim0  
annual salary 年薪 nulLK28q  
annual statement 年度报表；年度决算表 b{ M'aV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V.\12P  
annuitant 年金受益人 ^&[Z@*
A8#  
annuity 年金 N$&)gI:  
annuity contract 年金合约 Cpg>5N~;L  
annuity on human life 人寿年金  (zIWJJw  
antecedent debt 先前的债项 'tJb(X!]q  
ante-dated cheque 倒填日期支票 7&O0  
anticipated expenditure 预期开支 W=-:<3XL  
anticipated net profit 预期纯利 rl/]Ym4j  
anticipated revenue 预期收入 58]C``u@Y  
anti-inflation measure 反通货膨胀措施 n?a?U:  
anti-inflationary stance 反通货膨胀立场 NC@L,)F  
apparent deficit 表面赤字 gPJZpaS   
apparent financial solvency 表面偿债能力 Xzn}gH]  
apparent partner 表面合伙人 I9VU,8~  
application for personal assessment 个人入息课税申请书 sa?Ul)L2  
application of fund 资金应用 Gf<f#.5y ,  
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 Q0j4c  
appointed actuary 委任精算师 ov$S   
appointed auditor 委任核数师；委任审计师 P >>VBh?  
appointed trustee 委任的受托人 ?"@`SEdnU2  
appointer 委任人 _48@o^{  
apportioned pro rata 按比例分摊 V'M#."Of/  
apportionment 分配；分摊 bI?uV;m>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9YQYg@+R  
apportionment formula 分摊方程式 +eUWf{(_  
apportionment of estate duty 遗产税的分摊 a[ Y\5Ojm  
appraisal 估价；评估 +{b3A@f|F  
appreciable growth 可观增长  I?R?rW
 
appreciable impact 显着影响 -Cc2| ~n  
appreciable increase 可观增长 lHI?GiB@  
appreciation 增值；升值
E'^$~h$  
appreciation against other currencies 相对其他货币升值 ;!:@3c  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0 zn }l6OS  
appreciation tax 增值税 qBDhCE  
appropriation 拨款；拨用；拨付 ~!7!Y~(+  
appropriation account 拨款帐目 o |"iW
" +  
Appropriation Bill 拨款法案 $ISx0l~  
appropriation-in-aid system 补助拨款办法 spG3"Eodi  
approved assets 核准资产 \N
a  
approved basket stock 认可一篮子证券 c[zGWF#1>  
approved budget 核准预算 H$)__V5I,q  
approved charitable donation 认可慈善捐款 2qDyb]9  
approved charitable institution 认可慈善机构 N /Fa^[  
approved currency 核准货币；认可货币 ]yV,lp  
approved estimates 核准预算 S%IhpTSe6  
approved estimates of expenditure 核准开支预算 @ 3_."-
d  
approved overseas insurer 核准海外保险人 .vov ,J!Y  
approved overseas trust company 核准海外信托公司 &]S\GnqlU]  
approved pooled investment fund 核准汇集投资基金 b FB.hkTP  
approved provident fund scheme 认可公积金计划 Xf%wW[~  
approved provision 核准拨款 \F8 :6-  
approved redeemable share 核准可赎回股份 &:[hUn8jU  
approved regional stock 认可地区性证券 E5Zxp3N  
approved retirement scheme 认可退休金计划 Lgrpy  
approved subordinated loan 核准附属贷款 C+vk9:"  
arbitrage 套戥；套汇；套利 uGY(`  
arbitrageur 套戥者；套汇者 $TY1'#1U;  
arbitrary amount 临时款项 M-zqD8D  
arrangement 措施；安排；协定 |0$7{nQ  
arrears 欠款 w\%AR1,rs  
arrears of pay 欠付薪酬 F-GrQd:O=  
arrears of revenue 逾期未收税款；逾期未收的帐项 E6+ 6  
articles of association 组织章程；组织细则；组织章程细则 =v6qr~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q60'5Wt  
ascertainment of profit 确定利润 
K-Fro~U  
"Asia Clear" “亚洲结算系统”