[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 "v-(g 9(  
allotment notice 股份配售通知；配股通知  k1 -~  
allotment of shares 股份分配 TX [%(ft  
allowable 可获宽免；免税的 (C;I*cv  
allowable business loss 可扣除的营业亏损 3)=c]@N0  
allowable expenses 可扣税的支出 sTRJ:fR  
allowance 免税额；津贴；备抵；准备金 {aYY85j  
allowance for debts 债项的免税额 *QGm//b  
allowance for depreciation by wear and tear 耗损折旧免税额 :9t4s#.  
allowance for funeral expenses 殡殓费的免税额 xdvh-%A4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bGF7Z
h9  
allowance for repairs and outgoings 修葺及支出方面的免税额 1.<q3q  
allowance to debtor 给债务人的津贴 -O!/Jv"{,[  
alteration of capital 资本更改 a2 +~;{?g  
alternate trustee 候补受托人 "=/ f$Xf  
amalgamation 合并 XFVV},V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _~u2: yl(  
ambit of charges 征税范围；收费范围 ^' M>r(t  
amended valuation 经修订的估值 .Dg*\ h  
American Commodities Exchange 美国商品交易所
DL'iS  
American Express Bank Limited 美国运通银行 Z3TS,a1I4  
American Stock Exchange 美国证券交易所 81LNkE,  
amortization 摊销 "KX=ow#z|  
amount due from banks 存放银行同业的款项 vmTs9"ujF,  
amount due from banks abroad 存放海外银行同业的款项 \!]hU%Un  
amount due from holding companies 控股公司欠款 t"072a  
amount due from local banks 存放本港银行同业的款项 <S75($  
amount due to banks 银行同业的存款 vQ}6y  
amount due to banks abroad 海外银行同业的存款 ao_4mSB  
amount due to holding companies 控股公司存款 }Z-Z|G)#  
amount due to local banks 本港银行同业的存款 !TM*o+;  
amount due to outport banks 外埠银行同业的存款 I pzJ#  
amount for note issue 发行纸币的款额 C'yppl%  
amount of bond 担保契据的款额 e=vsuqGT  
amount of consideration 代价款额 NEt1[2X%  
amount of contribution 供款数额 )rW&c-'  
amount of indebtedness 负债款额 Isy'{-H  
amount of principal of the loan 贷款本金额 9^FziM  
amount of rates chargeable 应征差饷数额 uj>WgU  
amount of share capital 股本额 jHXwOJq %  
amount of sums assured 承保款额 s~I6SA&i  
amount of variation 变动幅度 ".^VI2T  
amount of vote 拨款数额 4(6b(]G'#  
amount payable 应付款额 GeszgtK{T  
amount receivable 应收款额 t\P<X^d%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )a@k]#)Skm  
analysis 分析 tZ`Ts}\e  
ancillary risk 附属风险 RlT3Iz;  
annual account 周年帐目；周年帐目报表；年度决算；年结 "tjLc6Xl^  
annual accounting date 年结日期 uiq^|5Z  
annual allowance 每年免税额；年积金；年度津贴；年津 m7EcnQf  
annual balance 年度余额 ;Gx)Noo/>  
annual disposable income 每年可动用收入 #U8rO;$  
annual estimates 周年预算 H{J'# 9H  
annual fee 年费 bXUy9-L  
annual general meeting 周年大会 I&n  
annual growth rate 年增率；每年增长率 ~'37`)]z  
annual long-term supplement 长期个案每年补助金 7dsefNPb  
annual pensionable emolument 可供计算退休金的年薪 jZ`;Cy\ <B  
annual report 年报 q9w~A-Oh`1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^7zu<lX  
annual return 周年报表；周年申报表；每年报税表格 1f",}qe;  
Annual Return Rules 《周年报表规则》 Hbv6_H  
annual review of consumer prices 每年消费物价回顾 WJ<^E"^  
annual roll-forward basis 逐年延展方式 !EUan  
annual salary 年薪 z'T)=ycT  
annual statement 年度报表；年度决算表 lL1k.&|5m  
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 Ookh<ES>  
annuitant 年金受益人 8-<:
i  
annuity 年金 ]smkTo/  
annuity contract 年金合约 Z{&cuo.@<]  
annuity on human life 人寿年金 SBA
?^T  
antecedent debt 先前的债项 iq( )8nxi  
ante-dated cheque 倒填日期支票 r.7$&BCng  
anticipated expenditure 预期开支 .bB dQpF-  
anticipated net profit 预期纯利 WAdCF-S  
anticipated revenue 预期收入 V#VN%{  
anti-inflation measure 反通货膨胀措施 Q.K,%(^;a  
anti-inflationary stance 反通货膨胀立场 =zQN[  
apparent deficit 表面赤字  {o(j^@  
apparent financial solvency 表面偿债能力 N F)~W#  
apparent partner 表面合伙人 (o3 Iy  
application for personal assessment 个人入息课税申请书 : ]C~gc  
application of fund 资金应用 tcxcup%
 
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 4apL4E"r  
appointed actuary 委任精算师 TB0 5?F  
appointed auditor 委任核数师；委任审计师 A}eOFu`  
appointed trustee 委任的受托人 95el'K[R  
appointer 委任人 vWAL^?HUP  
apportioned pro rata 按比例分摊 D3|I:Xm  
apportionment 分配；分摊 ,VO2a mI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pK0"%eA  
apportionment formula 分摊方程式 *z@>!8?  
apportionment of estate duty 遗产税的分摊 ]U"94S U:)  
appraisal 估价；评估 Gea\,{E9xA  
appreciable growth 可观增长 '],J$ge  
appreciable impact 显着影响 9a8cRt6knO  
appreciable increase 可观增长 #%DE;  
appreciation 增值；升值 t.mVO]dsj  
appreciation against other currencies 相对其他货币升值 T=ev[ mS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A~-b!Grf  
appreciation tax 增值税 21"1NJzP  
appropriation 拨款；拨用；拨付 |1j["u1  
appropriation account 拨款帐目 dAuJXGo  
Appropriation Bill 拨款法案 O({2ivX  
appropriation-in-aid system 补助拨款办法 Jv^h\~*jH  
approved assets 核准资产 Bz,?{o6s)Q  
approved basket stock 认可一篮子证券 >y"+ -7V)  
approved budget 核准预算 d3xmtG {i  
approved charitable donation 认可慈善捐款 4:FK;~wM&x  
approved charitable institution 认可慈善机构 #\ =FO>  
approved currency 核准货币；认可货币 a\r\PBi  
approved estimates 核准预算 ]
q4rlT.i  
approved estimates of expenditure 核准开支预算 A0 Qb5e  
approved overseas insurer 核准海外保险人 \-g)T}g,I  
approved overseas trust company 核准海外信托公司 1
y}Y9mlD.  
approved pooled investment fund 核准汇集投资基金 7 qS""f7  
approved provident fund scheme 认可公积金计划 YOcO4   
approved provision 核准拨款 q.;u?,|E/  
approved redeemable share 核准可赎回股份 /'/Xvm3  
approved regional stock 认可地区性证券 5 sX+~Q  
approved retirement scheme 认可退休金计划 0)gdB'9V_  
approved subordinated loan 核准附属贷款 uA<
n  
arbitrage 套戥；套汇；套利 | p,P46I  
arbitrageur 套戥者；套汇者 *WuID2cOI  
arbitrary amount 临时款项 +U3DG$  
arrangement 措施；安排；协定 }~L.qG  
arrears 欠款 E 7{U|\  
arrears of pay 欠付薪酬 V-BiF>+  
arrears of revenue 逾期未收税款；逾期未收的帐项 o2F)%TDY  
articles of association 组织章程；组织细则；组织章程细则 :.Wr{"`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `x*Pof!Io  
ascertainment of profit 确定利润 nlc "c5;jh  
"Asia Clear" “亚洲结算系统”