[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 -QH[gi{%`  
allotment notice 股份配售通知；配股通知 +uR|0Jo8X  
allotment of shares 股份分配 u<8 f;C_  
allowable 可获宽免；免税的 @NBWNgBv  
allowable business loss 可扣除的营业亏损 $'$#Xn,hU  
allowable expenses 可扣税的支出 =[Lo
9Sg  
allowance 免税额；津贴；备抵；准备金 -fF1vJ7L  
allowance for debts 债项的免税额 V,,/}f'  
allowance for depreciation by wear and tear 耗损折旧免税额 k<b`v&G  
allowance for funeral expenses 殡殓费的免税额 F\m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /<Nb/#8  
allowance for repairs and outgoings 修葺及支出方面的免税额 $`q8-+ {  
allowance to debtor 给债务人的津贴 h& |wqna  
alteration of capital 资本更改 \EH:FM}l,  
alternate trustee 候补受托人 H^jFvAI,8  
amalgamation 合并 ucm3'j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V\axOz!  
ambit of charges 征税范围；收费范围 ibDMhW$n  
amended valuation 经修订的估值 1FfdW>ay*  
American Commodities Exchange 美国商品交易所 jYwv+EXg  
American Express Bank Limited 美国运通银行 n^QOGT.s6`  
American Stock Exchange 美国证券交易所 gv=mz, z  
amortization 摊销 `Pj7O/!)#!  
amount due from banks 存放银行同业的款项 qwAN=3@  
amount due from banks abroad 存放海外银行同业的款项 s>sIji  
amount due from holding companies 控股公司欠款 )k5lA=(Yr+  
amount due from local banks 存放本港银行同业的款项 jRz2l`~7#  
amount due to banks 银行同业的存款 [BS3y`c  
amount due to banks abroad 海外银行同业的存款 >:l;W4j  
amount due to holding companies 控股公司存款 5ug?'TOj'  
amount due to local banks 本港银行同业的存款 Ph&AP*Fq  
amount due to outport banks 外埠银行同业的存款 dZ!Wj7K)  
amount for note issue 发行纸币的款额 T-7'#uB.m  
amount of bond 担保契据的款额  &y1' J  
amount of consideration 代价款额 f _1#>]  
amount of contribution 供款数额 oOk.
Fq  
amount of indebtedness 负债款额 #plwK-tPR  
amount of principal of the loan 贷款本金额 % '>S9Ja3  
amount of rates chargeable 应征差饷数额 4XL*e+UfJ  
amount of share capital 股本额 eqbxf#H!  
amount of sums assured 承保款额 Zl]Zy}p*+  
amount of variation 变动幅度 Vv(!Ki}  
amount of vote 拨款数额 l*[.  
amount payable 应付款额 :"Z
H  
amount receivable 应收款额 K?')#%Z/{#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oRM EC7!A0  
analysis 分析 +Q, 0kv  
ancillary risk 附属风险
bhXH<=  
annual account 周年帐目；周年帐目报表；年度决算；年结 `R
j<qz^7  
annual accounting date 年结日期 4QWDuLu  
annual allowance 每年免税额；年积金；年度津贴；年津 8$avPD3jx  
annual balance 年度余额 v _B
u  
annual disposable income 每年可动用收入 dN>XZv  
annual estimates 周年预算 /'1UfjW>  
annual fee 年费 ?uUK9 *N  
annual general meeting 周年大会 u(JC 4w'  
annual growth rate 年增率；每年增长率 yWIM ,2x}  
annual long-term supplement 长期个案每年补助金 <!:,(V>F(C  
annual pensionable emolument 可供计算退休金的年薪 {! RW*B  
annual report 年报 J'.:l}g!1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *IzcW6 [9  
annual return 周年报表；周年申报表；每年报税表格 &P t|  
Annual Return Rules 《周年报表规则》 =Mq=\T  
annual review of consumer prices 每年消费物价回顾 GCrh4rxgg  
annual roll-forward basis 逐年延展方式 /_rAy  
annual salary 年薪 5VWXUNe@_q  
annual statement 年度报表；年度决算表 lj.z>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ?8Cxt|o>  
annuitant 年金受益人 9\*xK%T+  
annuity 年金 ".| 9h  
annuity contract 年金合约 Oa~t&s  
annuity on human life 人寿年金 0CY_nn#3  
antecedent debt 先前的债项 !U#kUj:4I  
ante-dated cheque 倒填日期支票 f+0dwlIlC$  
anticipated expenditure 预期开支 ZZTPAmIr  
anticipated net profit 预期纯利 'j$iSW&  
anticipated revenue 预期收入 0TSj]{[  
anti-inflation measure 反通货膨胀措施 '6{q;Bxo  
anti-inflationary stance 反通货膨胀立场 D_O%[u
}  
apparent deficit 表面赤字 ld94ek  
apparent financial solvency 表面偿债能力 =HP_IG_  
apparent partner 表面合伙人 }jTEgog  
application for personal assessment 个人入息课税申请书 ^BjwPh4Z#  
application of fund 资金应用 2uw%0r3Vi6  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >82Q!HaH  
appointed actuary 委任精算师 aEX;yy*  
appointed auditor 委任核数师；委任审计师 8E/$nRfOd  
appointed trustee 委任的受托人 |LKhT4rE  
appointer 委任人 g=pz&cz;>\  
apportioned pro rata 按比例分摊 N;D(_:^  
apportionment 分配；分摊 D>c%5 h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @Th.=  
apportionment formula 分摊方程式 5@j?7%_8  
apportionment of estate duty 遗产税的分摊 XPzwT2_E  
appraisal 估价；评估 < PW*vo9v  
appreciable growth 可观增长 ,e>C)wq;  
appreciable impact 显着影响 >;o^qi_$  
appreciable increase 可观增长 jL8&  
appreciation 增值；升值 cR$2`:e  
appreciation against other currencies 相对其他货币升值 \WouTn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gyy:.]>&  
appreciation tax 增值税 M O* m@  
appropriation 拨款；拨用；拨付 gq[}/E0e  
appropriation account 拨款帐目 )QaJYC^+  
Appropriation Bill 拨款法案 P%pB]d.qpi  
appropriation-in-aid system 补助拨款办法 'm}~  
approved assets 核准资产 ]*juF[r(  
approved basket stock 认可一篮子证券 $a\q<fN}  
approved budget 核准预算 (W3R3>;  
approved charitable donation 认可慈善捐款 /lttJJDU  
approved charitable institution 认可慈善机构 D.qbzJz  
approved currency 核准货币；认可货币 Pc? d@tm  
approved estimates 核准预算  2b1LC!'U  
approved estimates of expenditure 核准开支预算 @)VJ,Ql$Y  
approved overseas insurer 核准海外保险人 ,k{{ZP P  
approved overseas trust company 核准海外信托公司 %Iv+Y$'3B  
approved pooled investment fund 核准汇集投资基金 oX3Q9)  
approved provident fund scheme 认可公积金计划 |Y/iq9l  
approved provision 核准拨款 8<)[+@$0  
approved redeemable share 核准可赎回股份 * _C6.%{  
approved regional stock 认可地区性证券 ,0<|&D  
approved retirement scheme 认可退休金计划
nT|fDD|  
approved subordinated loan 核准附属贷款 '4HwS$mW3  
arbitrage 套戥；套汇；套利 :Iwe> ;}  
arbitrageur 套戥者；套汇者 ~ ;)@a  
arbitrary amount 临时款项 lDp5aT;DsM  
arrangement 措施；安排；协定 0plRsZ}  
arrears 欠款 *KxV;H8/  
arrears of pay 欠付薪酬 4x8mJ4[H^  
arrears of revenue 逾期未收税款；逾期未收的帐项 rVQ:7\=Z  
articles of association 组织章程；组织细则；组织章程细则 g IX"W;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k>VP<Zm13  
ascertainment of profit 确定利润 o,bV.O.W  
"Asia Clear" “亚洲结算系统”