[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 `+]9+:tS  
allotment notice 股份配售通知；配股通知 +:w9K!31-  
allotment of shares 股份分配 SZJ~ktXC-V  
allowable 可获宽免；免税的 u>:sXm
 
allowable business loss 可扣除的营业亏损 -)@DH;[tb  
allowable expenses 可扣税的支出 ;hNnF&l  
allowance 免税额；津贴；备抵；准备金 {6'5K U*RH  
allowance for debts 债项的免税额 c ;`   
allowance for depreciation by wear and tear 耗损折旧免税额 u9}}}UN!  
allowance for funeral expenses 殡殓费的免税额 ":?>6'*1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @m!~![  
allowance for repairs and outgoings 修葺及支出方面的免税额 Jis{
k$4  
allowance to debtor 给债务人的津贴 ;^xlDN  
alteration of capital 资本更改 |{cdXbr  
alternate trustee 候补受托人 ^ #e:q  
amalgamation 合并 V| z|H$-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x_{ua0BLDf  
ambit of charges 征税范围；收费范围 Q?n} ~(%&  
amended valuation 经修订的估值 g*\u8fpRq  
American Commodities Exchange 美国商品交易所 bG67TWY)  
American Express Bank Limited 美国运通银行 $bh2zKB)  
American Stock Exchange 美国证券交易所
ovzIJbf  
amortization 摊销 r]Da4G^  
amount due from banks 存放银行同业的款项 U#1T HO`  
amount due from banks abroad 存放海外银行同业的款项 A_T-]YQ  
amount due from holding companies 控股公司欠款 g1
muT.W]S  
amount due from local banks 存放本港银行同业的款项 ,XCC#F(d1  
amount due to banks 银行同业的存款 +[`
N|x<  
amount due to banks abroad 海外银行同业的存款 Ki}PO`s  
amount due to holding companies 控股公司存款 RfDIwkpp  
amount due to local banks 本港银行同业的存款 vlIet$k  
amount due to outport banks 外埠银行同业的存款 `23&vGk}  
amount for note issue 发行纸币的款额 h1G]w/.ws  
amount of bond 担保契据的款额 xeo;4c#S5  
amount of consideration 代价款额 UtG@0(6C  
amount of contribution 供款数额 ?(>7v[=iT  
amount of indebtedness 负债款额 [yL%+I  
amount of principal of the loan 贷款本金额 }\=9l
<|  
amount of rates chargeable 应征差饷数额 D; H</5
#Q  
amount of share capital 股本额 X_+`7yCi"x  
amount of sums assured 承保款额 t*zve,?}  
amount of variation 变动幅度 9fMg?  
amount of vote 拨款数额 oh%T4$  
amount payable 应付款额 @5\OM#WT~&  
amount receivable 应收款额 rIo`n2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 468LVe?0  
analysis 分析 03J,NXs  
ancillary risk 附属风险 {z|0Y&>[=  
annual account 周年帐目；周年帐目报表；年度决算；年结 }fZT$'*;  
annual accounting date 年结日期 ,AGK O,
w  
annual allowance 每年免税额；年积金；年度津贴；年津 (<s7X$(]e  
annual balance 年度余额 HGfYL')Z  
annual disposable income 每年可动用收入 jIv+=b#oT  
annual estimates 周年预算 M3K+;-n^  
annual fee 年费 k`Ab*M$@Xs  
annual general meeting 周年大会 8^\DQ&D  
annual growth rate 年增率；每年增长率 J
[2;&-@  
annual long-term supplement 长期个案每年补助金 /8q7pwV  
annual pensionable emolument 可供计算退休金的年薪 +>KWYPH  
annual report 年报 ~bL(mq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (03m%\  
annual return 周年报表；周年申报表；每年报税表格 !ceuljd]  
Annual Return Rules 《周年报表规则》 }di)4=U9  
annual review of consumer prices 每年消费物价回顾 -kq=W_  
annual roll-forward basis 逐年延展方式 ?=_l=dR  
annual salary 年薪 L7G':oA_`p  
annual statement 年度报表；年度决算表 x@m"[u  
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 L;Nz\sJ  
annuitant 年金受益人 d~g  
annuity 年金 `XP]y=  
annuity contract 年金合约 hx+a.N
 
annuity on human life 人寿年金 w?Nvm?_]  
antecedent debt 先前的债项 4FQU$f  
ante-dated cheque 倒填日期支票 NAZ xM9  
anticipated expenditure 预期开支 f6PXcV   
anticipated net profit 预期纯利 (
nbqL+  
anticipated revenue 预期收入 P}~6y X  
anti-inflation measure 反通货膨胀措施 8~ .r/!wfy  
anti-inflationary stance 反通货膨胀立场 |n=m8X  
apparent deficit 表面赤字 WUQ2[)<  
apparent financial solvency 表面偿债能力 'dQ2"x?4  
apparent partner 表面合伙人 REW *6:  
application for personal assessment 个人入息课税申请书 9^4^EY#  
application of fund 资金应用 LZ|G"5X[  
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 }pu2/44=W  
appointed actuary 委任精算师 #i7!  
appointed auditor 委任核数师；委任审计师 )Y\},O  
appointed trustee 委任的受托人 KOV^wSwS  
appointer 委任人 -/~^S]  
apportioned pro rata 按比例分摊 FxKH?Rl  
apportionment 分配；分摊 Wgq*|teW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tJUMLn?  
apportionment formula 分摊方程式 Cl\Vk  
apportionment of estate duty 遗产税的分摊 y{? 6U>_  
appraisal 估价；评估 @=K> uyB  
appreciable growth 可观增长 +'=^/!  
appreciable impact 显着影响
x|U]x  
appreciable increase 可观增长 _Eq:Qbw#  
appreciation 增值；升值 udqGa)&0  
appreciation against other currencies 相对其他货币升值 AQbbIngo  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R{8nR00|1  
appreciation tax 增值税 ~~;fWM '  
appropriation 拨款；拨用；拨付  3iV/7~ O  
appropriation account 拨款帐目 'iXjt MX  
Appropriation Bill 拨款法案 $$A{|4,aI  
appropriation-in-aid system 补助拨款办法 M_T$\z;,  
approved assets 核准资产 :?@d\c'  
approved basket stock 认可一篮子证券 $*b>c:  
approved budget 核准预算 M7e O
5  
approved charitable donation 认可慈善捐款 t<|= -  
approved charitable institution 认可慈善机构 za<Ja=f9X  
approved currency 核准货币；认可货币 G+m|A*[>  
approved estimates 核准预算 dB<BEe\$g.  
approved estimates of expenditure 核准开支预算 T_[W=9  
approved overseas insurer 核准海外保险人 yIXM}i:  
approved overseas trust company 核准海外信托公司 Z:,HB]&;9  
approved pooled investment fund 核准汇集投资基金 6[aCjW  
approved provident fund scheme 认可公积金计划 n6O1\}YB  
approved provision 核准拨款 3yr{B Xn  
approved redeemable share 核准可赎回股份 I?4J69'  
approved regional stock 认可地区性证券 .Ky<9h.K  
approved retirement scheme 认可退休金计划 ? 4qN>uW=  
approved subordinated loan 核准附属贷款 7xwS .|
 
arbitrage 套戥；套汇；套利 Gd%6l ab  
arbitrageur 套戥者；套汇者 xPQO}wKa  
arbitrary amount 临时款项 _UjAct]6  
arrangement 措施；安排；协定 H#m)`=nZSZ  
arrears 欠款 {8@?9Z9R{  
arrears of pay 欠付薪酬 &KbtW_  
arrears of revenue 逾期未收税款；逾期未收的帐项 9{70l539  
articles of association 组织章程；组织细则；组织章程细则 p tv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]pB0bJAt  
ascertainment of profit 确定利润 z.e%AcX  
"Asia Clear" “亚洲结算系统”