[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 GShxPH{_
j  
allotment notice 股份配售通知；配股通知 fvkcJwkc  
allotment of shares 股份分配 P-@MLIC{  
allowable 可获宽免；免税的 [^5\Ww  
allowable business loss 可扣除的营业亏损 =S&`~+  
allowable expenses 可扣税的支出 j6rNt|  
allowance 免税额；津贴；备抵；准备金 '0+*  
allowance for debts 债项的免税额 QU).q65p  
allowance for depreciation by wear and tear 耗损折旧免税额 4qQ,1&!]S  
allowance for funeral expenses 殡殓费的免税额 X]0>0=^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )[Y B&  
allowance for repairs and outgoings 修葺及支出方面的免税额 F-yY(b]$  
allowance to debtor 给债务人的津贴 aL
O^>",  
alteration of capital 资本更改 *%j$i_  
alternate trustee 候补受托人 4DA34m(  
amalgamation 合并 f9De!"*&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )kD
/ 8  
ambit of charges 征税范围；收费范围 y~SVD@  
amended valuation 经修订的估值 ^J'_CA  
American Commodities Exchange 美国商品交易所 t'qYM5  
American Express Bank Limited 美国运通银行 @YJI'Hf67  
American Stock Exchange 美国证券交易所 uw)7N(os\`  
amortization 摊销 ,WT>"9+  
amount due from banks 存放银行同业的款项 P?54"$b  
amount due from banks abroad 存放海外银行同业的款项 TktH28tK  
amount due from holding companies 控股公司欠款 *r7vDc  
amount due from local banks 存放本港银行同业的款项 Yd^@Ei9
 
amount due to banks 银行同业的存款 ]R__$fl`8  
amount due to banks abroad 海外银行同业的存款 {Cx5m   
amount due to holding companies 控股公司存款 hx;f/EPx  
amount due to local banks 本港银行同业的存款 *IG $"nu  
amount due to outport banks 外埠银行同业的存款 a)qan  
amount for note issue 发行纸币的款额 V2MOD{Maat  
amount of bond 担保契据的款额 o96C^y{~S  
amount of consideration 代价款额 .Ea
o|;  
amount of contribution 供款数额 25^?|9o7  
amount of indebtedness 负债款额 }r:
o8+4  
amount of principal of the loan 贷款本金额 sibYJKOy  
amount of rates chargeable 应征差饷数额 w0pMH p'Y  
amount of share capital 股本额 4= zs&  
amount of sums assured 承保款额 [|}I S@  
amount of variation 变动幅度 XX6Z|Y5.  
amount of vote 拨款数额 k+3qX'fd  
amount payable 应付款额 WjV15\,  
amount receivable 应收款额 \8`?ir q"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [Kgb#L'{  
analysis 分析 v9*m0|T0M  
ancillary risk 附属风险 {T){!UVp!  
annual account 周年帐目；周年帐目报表；年度决算；年结 / HTY>b  
annual accounting date 年结日期 :+rGBkw1m  
annual allowance 每年免税额；年积金；年度津贴；年津 x%{]'z  
annual balance 年度余额 z6>@9+V-&  
annual disposable income 每年可动用收入 c OYDN[k  
annual estimates 周年预算 <n"BPXF~  
annual fee 年费 [6/QUD8  
annual general meeting 周年大会 .])prp8  
annual growth rate 年增率；每年增长率 Szus*YL7  
annual long-term supplement 长期个案每年补助金 1<@SMcj>  
annual pensionable emolument 可供计算退休金的年薪 q'2vE;z Kb  
annual report 年报 *GP2>oEM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r~w.J+W  
annual return 周年报表；周年申报表；每年报税表格 l'@-?p(Vuw  
Annual Return Rules 《周年报表规则》 0D X_*f  
annual review of consumer prices 每年消费物价回顾 my=f}%k=  
annual roll-forward basis 逐年延展方式 Yo-}uTkw  
annual salary 年薪 DSGcx M+  
annual statement 年度报表；年度决算表 D:)Wr, 26  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vW63j't_  
annuitant 年金受益人 @NHh-&;w  
annuity 年金 d|`Ll  
annuity contract 年金合约 S}m _XR]  
annuity on human life 人寿年金 wBPo{  
antecedent debt 先前的债项 FhE{khc#  
ante-dated cheque 倒填日期支票 vDy&sgS$<  
anticipated expenditure 预期开支 >yIJ8IDF  
anticipated net profit 预期纯利 *Ak.KBg  
anticipated revenue 预期收入 +^)v"@,VP  
anti-inflation measure 反通货膨胀措施 f)I5=Ijy(  
anti-inflationary stance 反通货膨胀立场 CSk]c9=  
apparent deficit 表面赤字 boh?Xt-$  
apparent financial solvency 表面偿债能力 c/{FDN  
apparent partner 表面合伙人 :5d>^6eoB?  
application for personal assessment 个人入息课税申请书 ~z,o):q1}  
application of fund 资金应用 kc,"w\ ai  
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 ~j0rORy]  
appointed actuary 委任精算师 3} A$+PX  
appointed auditor 委任核数师；委任审计师 8v:{BHX  
appointed trustee 委任的受托人 R>Ra~b  
appointer 委任人 c:R?da  
apportioned pro rata 按比例分摊 c:[k+_Zr  
apportionment 分配；分摊 t [Q D#;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?KT{H(rU  
apportionment formula 分摊方程式 3v* ~CQy9  
apportionment of estate duty 遗产税的分摊 \&  JZ >h  
appraisal 估价；评估 R>' %}|v/  
appreciable growth 可观增长 <@<rU:o=V  
appreciable impact 显着影响 Z`Yt~{,Q  
appreciable increase 可观增长 Iv`IJQH>  
appreciation 增值；升值 Io6/Fv>!  
appreciation against other currencies 相对其他货币升值 %36x'Dn?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !Sq<_TO  
appreciation tax 增值税 Hl*v
S  
appropriation 拨款；拨用；拨付 [P$Xr6#  
appropriation account 拨款帐目 !,4ag1  
Appropriation Bill 拨款法案 5*0zI\  
appropriation-in-aid system 补助拨款办法 V35Vi 6*p  
approved assets 核准资产 kmB!NxF>)F  
approved basket stock 认可一篮子证券 jU,Xlgz(A  
approved budget 核准预算 f~IJ4T2#N  
approved charitable donation 认可慈善捐款 -(VJ,)8t2  
approved charitable institution 认可慈善机构 -@TY8#O#-  
approved currency 核准货币；认可货币 XTol|a=  
approved estimates 核准预算 qY_qS=H^  
approved estimates of expenditure 核准开支预算 K!|eN_1A   
approved overseas insurer 核准海外保险人 [K{{P|(q  
approved overseas trust company 核准海外信托公司 ZsGvv]P  
approved pooled investment fund 核准汇集投资基金 m0HK1'  
approved provident fund scheme 认可公积金计划 wjarQog5Y  
approved provision 核准拨款 9>}&dQ8  
approved redeemable share 核准可赎回股份 k.@![w\ea  
approved regional stock 认可地区性证券 X-pbSq~5  
approved retirement scheme 认可退休金计划 `y8pwWo-o  
approved subordinated loan 核准附属贷款 P8 X07IK  
arbitrage 套戥；套汇；套利 ;m/e|_4;y  
arbitrageur 套戥者；套汇者 uo F.f$%"  
arbitrary amount 临时款项 0.GFg${v`  
arrangement 措施；安排；协定 Mk!Fy]3  
arrears 欠款 F^ q{[Z  
arrears of pay 欠付薪酬 ~ o}:!y  
arrears of revenue 逾期未收税款；逾期未收的帐项 >KKWhJ  
articles of association 组织章程；组织细则；组织章程细则 FaHOutP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gt kV=V  
ascertainment of profit 确定利润 1ni+)p>]  
"Asia Clear" “亚洲结算系统”