[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 E=l^&[
dIl  
allotment notice 股份配售通知；配股通知 G":u::hR  
allotment of shares 股份分配 pv
,I_"  
allowable 可获宽免；免税的 
I=}R Z9  
allowable business loss 可扣除的营业亏损 _E xd:  
allowable expenses 可扣税的支出 pAc "Wo(Q  
allowance 免税额；津贴；备抵；准备金 m"mU:-jk`  
allowance for debts 债项的免税额 ,%,.c^-  
allowance for depreciation by wear and tear 耗损折旧免税额 jUy$aGX  
allowance for funeral expenses 殡殓费的免税额 \_3#%%z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?4lDoP{  
allowance for repairs and outgoings 修葺及支出方面的免税额 X8( Ws
N  
allowance to debtor 给债务人的津贴 "y=AVO   
alteration of capital 资本更改 4z!(!J)  
alternate trustee 候补受托人 &(rR
)cG  
amalgamation 合并 sQ%gf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _eMY?  
ambit of charges 征税范围；收费范围 n}4Lq^$  
amended valuation 经修订的估值 4$8\IJ7G  
American Commodities Exchange 美国商品交易所 ,98`tB0  
American Express Bank Limited 美国运通银行 <k-hRs2d  
American Stock Exchange 美国证券交易所 ri1:q.:I]  
amortization 摊销 ph=U<D4  
amount due from banks 存放银行同业的款项 G:{\-R'  
amount due from banks abroad 存放海外银行同业的款项 L@8C t  
amount due from holding companies 控股公司欠款 |%5nV=&\  
amount due from local banks 存放本港银行同业的款项 /SQ1i}%  
amount due to banks 银行同业的存款 Be2yS]U  
amount due to banks abroad 海外银行同业的存款 !!UQ,yU  
amount due to holding companies 控股公司存款 C/A~r  
amount due to local banks 本港银行同业的存款 p`{| [<  
amount due to outport banks 外埠银行同业的存款 +xRSd *  
amount for note issue 发行纸币的款额 qn~:B7f  
amount of bond 担保契据的款额  7VA et  
amount of consideration 代价款额 '1Q [&  
amount of contribution 供款数额 #BX^"J{~  
amount of indebtedness 负债款额 N!^5<2z@eT  
amount of principal of the loan 贷款本金额 |iB svI:  
amount of rates chargeable 应征差饷数额 'Mm=<Bh  
amount of share capital 股本额 SDICN0X*  
amount of sums assured 承保款额 f2RIOL,  
amount of variation 变动幅度 %%f(R7n  
amount of vote 拨款数额 b0R{cj=<[  
amount payable 应付款额 \9s x_ T  
amount receivable 应收款额 =Cj N=FM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QLe<).S1B2  
analysis 分析
n ^_B0Rkv  
ancillary risk 附属风险 RT+_e  
annual account 周年帐目；周年帐目报表；年度决算；年结 M[,G#GO  
annual accounting date 年结日期 hDHIi\%  
annual allowance 每年免税额；年积金；年度津贴；年津 -[.A6W  
annual balance 年度余额 s+XDtO  
annual disposable income 每年可动用收入  }uk]1M2=  
annual estimates 周年预算 `d.4L.],  
annual fee 年费 d]w%zo,yr  
annual general meeting 周年大会 "N*i!
h  
annual growth rate 年增率；每年增长率 c %.v I  
annual long-term supplement 长期个案每年补助金 ,7|Wf %X  
annual pensionable emolument 可供计算退休金的年薪 Z7Xic5PI{4  
annual report 年报 YR}By;Bq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (w{C*iB  
annual return 周年报表；周年申报表；每年报税表格 Bwg\_:vq
 
Annual Return Rules 《周年报表规则》 _f@, >l  
annual review of consumer prices 每年消费物价回顾 m kHcGB!~  
annual roll-forward basis 逐年延展方式 YN
31Lo  
annual salary 年薪 k?'<f  
annual statement 年度报表；年度决算表 61{IXx_  
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 5 ]v]^Y'?  
annuitant 年金受益人 >@c~M  
annuity 年金 f !aE/e\  
annuity contract 年金合约 2rJe
ON  
annuity on human life 人寿年金 E5F0C]hq  
antecedent debt 先前的债项 f6zS_y9gn  
ante-dated cheque 倒填日期支票 Z* L{;  
anticipated expenditure 预期开支 W;@9x1jKX  
anticipated net profit 预期纯利 u.Z,HsEOb  
anticipated revenue 预期收入 !_SIq`5]@  
anti-inflation measure 反通货膨胀措施 d65t"U  
anti-inflationary stance 反通货膨胀立场 |=W=H6h*  
apparent deficit 表面赤字 T&PLvyBL  
apparent financial solvency 表面偿债能力 mFXkrvOf,  
apparent partner 表面合伙人 Ar VNynQ  
application for personal assessment 个人入息课税申请书 W:z!fh-  
application of fund 资金应用 cPm-)/E)i  
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 N_Y*Z`Xb  
appointed actuary 委任精算师 y:3d`E4Xw  
appointed auditor 委任核数师；委任审计师 K?:wX(JYT  
appointed trustee 委任的受托人 JDy;Jb  
appointer 委任人 -*r]9f6x  
apportioned pro rata 按比例分摊 ~ GW8|tw  
apportionment 分配；分摊 &\/b(|>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #\)tz z  
apportionment formula 分摊方程式 {#'M3z=  
apportionment of estate duty 遗产税的分摊 Zc9j_.?*  
appraisal 估价；评估 =ykOh_M  
appreciable growth 可观增长 81<0B@E  
appreciable impact 显着影响 czv )D\*  
appreciable increase 可观增长 --9Z   
appreciation 增值；升值 wu2C!gyBo  
appreciation against other currencies 相对其他货币升值 ';0NWFP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R1=ir# U|D  
appreciation tax 增值税 g2'Q
)w  
appropriation 拨款；拨用；拨付 r06M.r  
appropriation account 拨款帐目 '
;hTGLq\X  
Appropriation Bill 拨款法案 1KtPq
,  
appropriation-in-aid system 补助拨款办法 b-XC\  
approved assets 核准资产 QP?Deltp  
approved basket stock 认可一篮子证券 j |tu|Q  
approved budget 核准预算 "Nn+Zw43  
approved charitable donation 认可慈善捐款 )"o+wSI1  
approved charitable institution 认可慈善机构 qm&Z_6Pw  
approved currency 核准货币；认可货币 "=B O,see9  
approved estimates 核准预算 %Fg}"=f1  
approved estimates of expenditure 核准开支预算 sUP!'Av  
approved overseas insurer 核准海外保险人 a|v}L,  
approved overseas trust company 核准海外信托公司 KZxA\,Y'5  
approved pooled investment fund 核准汇集投资基金 ,LHQ@/}A C  
approved provident fund scheme 认可公积金计划 Y/1,%8n  
approved provision 核准拨款 M"t=0[0DM:  
approved redeemable share 核准可赎回股份 23;e/Qr  
approved regional stock 认可地区性证券 ]$vJK  
approved retirement scheme 认可退休金计划 0y3<Ho,+$  
approved subordinated loan 核准附属贷款 r4D6I,  
arbitrage 套戥；套汇；套利 +L$,jZqS  
arbitrageur 套戥者；套汇者 <XH

S@|  
arbitrary amount 临时款项 qWzzUM1=  
arrangement 措施；安排；协定 @}e'(ju%R  
arrears 欠款 iWN-X (  
arrears of pay 欠付薪酬 T"GuE[?a  
arrears of revenue 逾期未收税款；逾期未收的帐项 g#ZuRL  
articles of association 组织章程；组织细则；组织章程细则 P"g Y|}|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ab=s+[r1  
ascertainment of profit 确定利润 ;|hEXd?b  
"Asia Clear" “亚洲结算系统”