[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 cMC1|3
 
allotment notice 股份配售通知；配股通知 XfViLBY( >  
allotment of shares 股份分配 d!Y,i!l!  
allowable 可获宽免；免税的 ]2h~Db=  
allowable business loss 可扣除的营业亏损 T{?!sB3  
allowable expenses 可扣税的支出 ^R>&^"oI  
allowance 免税额；津贴；备抵；准备金 nzhQ\'TC  
allowance for debts 债项的免税额 4&$hBn=!  
allowance for depreciation by wear and tear 耗损折旧免税额 V9B $_j4  
allowance for funeral expenses 殡殓费的免税额 2=["jP!B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J[VQ6 fD%  
allowance for repairs and outgoings 修葺及支出方面的免税额 N<$uAns
 
allowance to debtor 给债务人的津贴 gbXzD`WQ  
alteration of capital 资本更改 w`F}3zm  
alternate trustee 候补受托人 *!C^L"i  
amalgamation 合并 34s:|w6y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j><.tA~i  
ambit of charges 征税范围；收费范围 @>X."QbE  
amended valuation 经修订的估值 dgX0\lKpf  
American Commodities Exchange 美国商品交易所 .'__ [|-{;  
American Express Bank Limited 美国运通银行 NFmB ^@k  
American Stock Exchange 美国证券交易所 Pg*ZQE[ME8  
amortization 摊销 1ub03$pL;  
amount due from banks 存放银行同业的款项 AHn^^'&
x[  
amount due from banks abroad 存放海外银行同业的款项 (Pvch!  
amount due from holding companies 控股公司欠款 ]#3=GFs/  
amount due from local banks 存放本港银行同业的款项 ,h8)5Mj/J  
amount due to banks 银行同业的存款 #G)ZhgB^  
amount due to banks abroad 海外银行同业的存款 0fi+tc30  
amount due to holding companies 控股公司存款 /SlCcozFL~  
amount due to local banks 本港银行同业的存款 `lcpUWn  
amount due to outport banks 外埠银行同业的存款 Bk?MF6  
amount for note issue 发行纸币的款额 89'nbg  
amount of bond 担保契据的款额 O?8G  
amount of consideration 代价款额 cN&b$8O=%  
amount of contribution 供款数额 Rqvm%sAi  
amount of indebtedness 负债款额 =]Qu"nRB  
amount of principal of the loan 贷款本金额 )7c^@I;7  
amount of rates chargeable 应征差饷数额 bG2!5m4L  
amount of share capital 股本额 7Py8!  
amount of sums assured 承保款额 `P :-a7_  
amount of variation 变动幅度 a)y8MGx?  
amount of vote 拨款数额 }1X,~y]  
amount payable 应付款额 &*/X*!_HK  
amount receivable 应收款额 Er~5\9,/<]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OEq8gpqY  
analysis 分析 )|Y"^K%Jm  
ancillary risk 附属风险 ^XZmtB  
annual account 周年帐目；周年帐目报表；年度决算；年结 \$riwL  
annual accounting date 年结日期 If]g6 B.=  
annual allowance 每年免税额；年积金；年度津贴；年津 15Yy&9D  
annual balance 年度余额 {#>@h7  
annual disposable income 每年可动用收入 L7a+ #mGE  
annual estimates 周年预算 Vj~R6  
annual fee 年费 L LaoND6  
annual general meeting 周年大会 Jw;J$ u!d  
annual growth rate 年增率；每年增长率 {%UY1n  
annual long-term supplement 长期个案每年补助金 VPtA %1  
annual pensionable emolument 可供计算退休金的年薪 N:"E%:wSbi  
annual report 年报 -I\_v*nA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )1H]a'j  
annual return 周年报表；周年申报表；每年报税表格 )M'#l<9B  
Annual Return Rules 《周年报表规则》 Z#"6&kv  
annual review of consumer prices 每年消费物价回顾 JGH9b!}-1  
annual roll-forward basis 逐年延展方式 K _O3Dc Q  
annual salary 年薪 8.]dThaq  
annual statement 年度报表；年度决算表 {9'"!fH  
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
gy9!T(z  
annuitant 年金受益人 "qQU ^FW  
annuity 年金 [x-Z)Q.5  
annuity contract 年金合约 =We}&80x  
annuity on human life 人寿年金 3#0nus|=S  
antecedent debt 先前的债项 fwXk{P/  
ante-dated cheque 倒填日期支票 $\m=-5 0-  
anticipated expenditure 预期开支 8l;0)`PU  
anticipated net profit 预期纯利 a/`fJY6rR  
anticipated revenue 预期收入 vEn12s(lj  
anti-inflation measure 反通货膨胀措施 =2->1<!x6<  
anti-inflationary stance 反通货膨胀立场 tEBf2|<  
apparent deficit 表面赤字 YR~g&E#U^  
apparent financial solvency 表面偿债能力 IxgnZX4N  
apparent partner 表面合伙人 Qzb8*;4?FF  
application for personal assessment 个人入息课税申请书  ,u
lTZV  
application of fund 资金应用 R1J"QU  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >.J68x  
appointed actuary 委任精算师 v|QFUa`  
appointed auditor 委任核数师；委任审计师 ~>s^/`|?  
appointed trustee 委任的受托人 >N+e c_D^  
appointer 委任人 IExQ}I  
apportioned pro rata 按比例分摊 q& 4Z.(  
apportionment 分配；分摊 LdVGFlcXi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2ORWdR.b  
apportionment formula 分摊方程式 HHa7Kh|-H  
apportionment of estate duty 遗产税的分摊 9I30ULm  
appraisal 估价；评估 q0DoR@  
appreciable growth 可观增长 "wexG]R=5  
appreciable impact 显着影响 od?Q&' A  
appreciable increase 可观增长 lKH"PH7*_w  
appreciation 增值；升值 s( 2=E|  
appreciation against other currencies 相对其他货币升值 'HW(RC0dR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fgTv wOSk  
appreciation tax 增值税 LF*3Iw|v  
appropriation 拨款；拨用；拨付 l<z[)fE{uS  
appropriation account 拨款帐目 ,7/un8:%c  
Appropriation Bill 拨款法案 =eTI@pN`  
appropriation-in-aid system 补助拨款办法 _lyP7$[: c  
approved assets 核准资产 C2ToT\^  
approved basket stock 认可一篮子证券 R0*DfJS:Z  
approved budget 核准预算 q)<5&|V  
approved charitable donation 认可慈善捐款 /i DS#l\0  
approved charitable institution 认可慈善机构  /=[M  
approved currency 核准货币；认可货币  6~$<  
approved estimates 核准预算 HRx#}hN?+  
approved estimates of expenditure 核准开支预算 ^/Gjk  
approved overseas insurer 核准海外保险人 nGX~G^mZ  
approved overseas trust company 核准海外信托公司 ;@v7AF6Hq  
approved pooled investment fund 核准汇集投资基金 b^hCm`2w*  
approved provident fund scheme 认可公积金计划 rv|k8  
approved provision 核准拨款 6TPcG dZ  
approved redeemable share 核准可赎回股份 &WvJg#f  
approved regional stock 认可地区性证券 $`_(%tl  
approved retirement scheme 认可退休金计划 bs%]xf ~D;  
approved subordinated loan 核准附属贷款 y%ER51+  
arbitrage 套戥；套汇；套利 R%3H"FU9w  
arbitrageur 套戥者；套汇者 .9nsW?  
arbitrary amount 临时款项 bp$8hUNYz-  
arrangement 措施；安排；协定 J8? 6yd-7  
arrears 欠款 T7cT4PAW  
arrears of pay 欠付薪酬 EB@!?=0x  
arrears of revenue 逾期未收税款；逾期未收的帐项 3^1)W!n/  
articles of association 组织章程；组织细则；组织章程细则 as o8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #J^p,6  
ascertainment of profit 确定利润 \UtUP#Y{t  
"Asia Clear" “亚洲结算系统”