[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 8KkN "4'  
allotment notice 股份配售通知；配股通知 cUd>ahv  
allotment of shares 股份分配 q(R|3l^6T  
allowable 可获宽免；免税的 G;pmR^  
allowable business loss 可扣除的营业亏损 *}Gys/\!S  
allowable expenses 可扣税的支出 XhWo~zh"  
allowance 免税额；津贴；备抵；准备金 1=9GV+`n  
allowance for debts 债项的免税额 r}Gku0Hu_E  
allowance for depreciation by wear and tear 耗损折旧免税额 m J$[X  
allowance for funeral expenses 殡殓费的免税额 kz("LI]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >o`+j$j  
allowance for repairs and outgoings 修葺及支出方面的免税额 L*|P'  
allowance to debtor 给债务人的津贴 eLgq )  
alteration of capital 资本更改 (~5]1S}F  
alternate trustee 候补受托人 UmMu|`  
amalgamation 合并 j` * bz-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <4@8T7  
ambit of charges 征税范围；收费范围 |)0Ta9~  
amended valuation 经修订的估值 <}c7E3Uc  
American Commodities Exchange 美国商品交易所
T$ <'ZC  
American Express Bank Limited 美国运通银行 GNB'.tJ:0Y  
American Stock Exchange 美国证券交易所 luac  
amortization 摊销 rFm?Bu  
amount due from banks 存放银行同业的款项 hgDFhbHtd6  
amount due from banks abroad 存放海外银行同业的款项 VQ2'a/s  
amount due from holding companies 控股公司欠款 7i02M~*uS  
amount due from local banks 存放本港银行同业的款项 L*4=b (3  
amount due to banks 银行同业的存款 W >}T$a}\  
amount due to banks abroad 海外银行同业的存款 KyP@ hhj  
amount due to holding companies 控股公司存款 vflC{,{=k>  
amount due to local banks 本港银行同业的存款 +!nf?5;  
amount due to outport banks 外埠银行同业的存款 iyUn xqP  
amount for note issue 发行纸币的款额 e}7!A  
amount of bond 担保契据的款额 U#w0E G  
amount of consideration 代价款额 *u,xBC2C  
amount of contribution 供款数额 K&gE4;>  
amount of indebtedness 负债款额 'gD./|Z0  
amount of principal of the loan 贷款本金额 ,VUOsNN4\  
amount of rates chargeable 应征差饷数额 /|h+,]< >  
amount of share capital 股本额 tux`-F  
amount of sums assured 承保款额 Ad3TD L?  
amount of variation 变动幅度 2VX9FDrnk  
amount of vote 拨款数额 t.O~RE  
amount payable 应付款额 'dzbeTJD5  
amount receivable 应收款额 ZnRj}y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Eg2jexl
 
analysis 分析 v"%>ms"n  
ancillary risk 附属风险 H0
t#J  
annual account 周年帐目；周年帐目报表；年度决算；年结 (6[/7e)  
annual accounting date 年结日期 H<g8u{ $  
annual allowance 每年免税额；年积金；年度津贴；年津 K*1]P ar;  
annual balance 年度余额 rTJqw@]#WH  
annual disposable income 每年可动用收入 yO XEP  
annual estimates 周年预算 J_|%8N{[x  
annual fee 年费 3KkJQ5a  
annual general meeting 周年大会 jJ2{g> P0P  
annual growth rate 年增率；每年增长率 !mwMSkkq  
annual long-term supplement 长期个案每年补助金 3G^A^]h  
annual pensionable emolument 可供计算退休金的年薪
> hGB o  
annual report 年报 $DnJ/hg;qD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hM="9]i.  
annual return 周年报表；周年申报表；每年报税表格 )MoHY  
Annual Return Rules 《周年报表规则》 gF2 93Ez  
annual review of consumer prices 每年消费物价回顾 b{x/V9&|  
annual roll-forward basis 逐年延展方式 #KHj.Vg  
annual salary 年薪 /%t`0pi  
annual statement 年度报表；年度决算表 L7xiq{t`Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8)Vl2z  
annuitant 年金受益人 T0b/txS  
annuity 年金 **1=|aa:  
annuity contract 年金合约 YT)1_>*\  
annuity on human life 人寿年金 Y[rCF=ZVH  
antecedent debt 先前的债项 mT|r:Yr:  
ante-dated cheque 倒填日期支票 KRP6b:+4L  
anticipated expenditure 预期开支 auY?Cj'"fs  
anticipated net profit 预期纯利 XC}2GHO<  
anticipated revenue 预期收入 @q@I(%_`  
anti-inflation measure 反通货膨胀措施 g@?R"  
anti-inflationary stance 反通货膨胀立场 wk^$DM/KJ)  
apparent deficit 表面赤字 8W7ET@`  
apparent financial solvency 表面偿债能力 3{ea~G)[9  
apparent partner 表面合伙人 o{hZjn-  
application for personal assessment 个人入息课税申请书 5RY-.c4}  
application of fund 资金应用 ~Xr[d07bC  
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 dV*9bDkM/  
appointed actuary 委任精算师 )lUocm  
appointed auditor 委任核数师；委任审计师 o62GEl25  
appointed trustee 委任的受托人 ICG:4n(,  
appointer 委任人 }h3[QUVf%  
apportioned pro rata 按比例分摊 or7l}X  
apportionment 分配；分摊 ?01ru5ys/o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .~^A!t  
apportionment formula 分摊方程式 N!\ 1O,  
apportionment of estate duty 遗产税的分摊 z$/s` |]  
appraisal 估价；评估 4Y G\<Zf  
appreciable growth 可观增长 6aWnj*dF  
appreciable impact 显着影响 P/k#([:2  
appreciable increase 可观增长 U`)d `4"  
appreciation 增值；升值 =dWqB&  
appreciation against other currencies 相对其他货币升值 .H&XP

W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z`%^?My  
appreciation tax 增值税 9"M-nH*<  
appropriation 拨款；拨用；拨付 .+ lx}#-#  
appropriation account 拨款帐目 9%MgAik(  
Appropriation Bill 拨款法案 i"4;{C{s  
appropriation-in-aid system 补助拨款办法 $HRl:KDdP~  
approved assets 核准资产 T=g2gmo9  
approved basket stock 认可一篮子证券 "b)EH/s  
approved budget 核准预算 (8NE'd8  
approved charitable donation 认可慈善捐款 q+?q[ :nR-  
approved charitable institution 认可慈善机构 I}}>M#  
approved currency 核准货币；认可货币 z\WyL;  
approved estimates 核准预算 (d.M} G  
approved estimates of expenditure 核准开支预算 Zl cEeG  
approved overseas insurer 核准海外保险人 7$R^u7DZ  
approved overseas trust company 核准海外信托公司 {aU|BdATI  
approved pooled investment fund 核准汇集投资基金 M%$-c3x  
approved provident fund scheme 认可公积金计划 wRX#^;O9?>  
approved provision 核准拨款 yRp&pUtb  
approved redeemable share 核准可赎回股份 \r3SvBwhFv  
approved regional stock 认可地区性证券 LMp^]*)t  
approved retirement scheme 认可退休金计划 .lSoC`HE  
approved subordinated loan 核准附属贷款 g/w<T+v  
arbitrage 套戥；套汇；套利 R|*Eg,1g -  
arbitrageur 套戥者；套汇者 ^i@0P}K<  
arbitrary amount 临时款项 , $cpm=1  
arrangement 措施；安排；协定 6_;n b
qY&  
arrears 欠款 b<E78B+Aax  
arrears of pay 欠付薪酬 YlZ&4  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ju"c!vu~  
articles of association 组织章程；组织细则；组织章程细则 xd
4~[n\hm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JEeXoGKd  
ascertainment of profit 确定利润 vI"BNC*Q 1  
"Asia Clear" “亚洲结算系统”