[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 {L%
JDJ  
allotment notice 股份配售通知；配股通知 O8A1200  
allotment of shares 股份分配 \2 N;VE  
allowable 可获宽免；免税的 9]oT/ooM  
allowable business loss 可扣除的营业亏损 h]ae^M  
allowable expenses 可扣税的支出 {/,(F^T>2  
allowance 免税额；津贴；备抵；准备金 'kt6%d2  
allowance for debts 债项的免税额 [1P_^.Htr  
allowance for depreciation by wear and tear 耗损折旧免税额 8:V,>PH  
allowance for funeral expenses 殡殓费的免税额 VPYLDg.'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 WX?nq'nr  
allowance for repairs and outgoings 修葺及支出方面的免税额 [,AFtg[  
allowance to debtor 给债务人的津贴 f^B8!EY#:  
alteration of capital 资本更改 s0f+AS|}  
alternate trustee 候补受托人 iIX%%r+  
amalgamation 合并 )-&@8`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *pa hZiO  
ambit of charges 征税范围；收费范围 w+ !c9  
amended valuation 经修订的估值 Q!@M/@-Ky  
American Commodities Exchange 美国商品交易所 v.Bwg7R3  
American Express Bank Limited 美国运通银行 ue@/o,C>  
American Stock Exchange 美国证券交易所 0j!3\=P$  
amortization 摊销 
M1-tRF  
amount due from banks 存放银行同业的款项 DPxx9lN_rx  
amount due from banks abroad 存放海外银行同业的款项 MLHCBRi  
amount due from holding companies 控股公司欠款 xB Wl |j  
amount due from local banks 存放本港银行同业的款项 <$z[pw<  
amount due to banks 银行同业的存款 a~0 ~Y y  
amount due to banks abroad 海外银行同业的存款 zl:by?  
amount due to holding companies 控股公司存款 h@$SJe(hl  
amount due to local banks 本港银行同业的存款 0<!9D):Bb  
amount due to outport banks 外埠银行同业的存款 t;w<n"  
amount for note issue 发行纸币的款额 q=5aHH% |  
amount of bond 担保契据的款额 pJ/]\>#5  
amount of consideration 代价款额 +a.2\Qt2A  
amount of contribution 供款数额 oLKliA=q  
amount of indebtedness 负债款额 m_/U t  
amount of principal of the loan 贷款本金额 >=;-:  
amount of rates chargeable 应征差饷数额 SqPqL<,e  
amount of share capital 股本额 c8X;4 My
 
amount of sums assured 承保款额 w gS'/  
amount of variation 变动幅度 @iuX~QA[9  
amount of vote 拨款数额 #ay/VlD@  
amount payable 应付款额 GuR^L@+ -.  
amount receivable 应收款额 /e>%yq<9B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q/]~`S   
analysis 分析 '=E;^' Rl  
ancillary risk 附属风险 d9v66mpJM  
annual account 周年帐目；周年帐目报表；年度决算；年结 #Pg`0xiV  
annual accounting date 年结日期 1cOR?=G~  
annual allowance 每年免税额；年积金；年度津贴；年津 .4%z$(+6  
annual balance 年度余额 md+pS"8o;  
annual disposable income 每年可动用收入 }jCO@v;  
annual estimates 周年预算 90W=v*  
annual fee 年费 zb9G&'7  
annual general meeting 周年大会 5`p9Xo>)yW  
annual growth rate 年增率；每年增长率 yk?bz  
annual long-term supplement 长期个案每年补助金 HC$%"peN1b  
annual pensionable emolument 可供计算退休金的年薪 1}wDc$O  
annual report 年报 5HOl~E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H^n@9U;[K
 
annual return 周年报表；周年申报表；每年报税表格 cgrSd99.  
Annual Return Rules 《周年报表规则》 0QZT
<Zs  
annual review of consumer prices 每年消费物价回顾 5/'Q0]4h  
annual roll-forward basis 逐年延展方式 88_ef7w  
annual salary 年薪 &!/>B .  
annual statement 年度报表；年度决算表 %oa@2qJ^  
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 R*:$^v@4  
annuitant 年金受益人 Uyb0iQ-,s  
annuity 年金  `qs,V  
annuity contract 年金合约 uG7]s]Wdz;  
annuity on human life 人寿年金 9$HKP9 G  
antecedent debt 先前的债项 *G.vY#h  
ante-dated cheque 倒填日期支票 V>QyiB  
anticipated expenditure 预期开支 LhLAQ2~  
anticipated net profit 预期纯利 #b;?:.m\=  
anticipated revenue 预期收入 y`n?f|nf  
anti-inflation measure 反通货膨胀措施 doL-G?8B  
anti-inflationary stance 反通货膨胀立场 (%L/|F_  
apparent deficit 表面赤字 oI
ick  
apparent financial solvency 表面偿债能力 %evb.h)  
apparent partner 表面合伙人 ;"Gy5  
application for personal assessment 个人入息课税申请书 ~7ZZb*].(  
application of fund 资金应用 `qhT  
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 7e+C5W*9b  
appointed actuary 委任精算师 F@Sk=l(  
appointed auditor 委任核数师；委任审计师 (o|bst][S  
appointed trustee 委任的受托人 [M[#f&=Z  
appointer 委任人 : b`N(]  
apportioned pro rata 按比例分摊 sn:VMHrOT  
apportionment 分配；分摊 j ^j"w(a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !lfE7|\p  
apportionment formula 分摊方程式 0`S {>G  
apportionment of estate duty 遗产税的分摊 Qg/FFn^Kg*  
appraisal 估价；评估 (y]Z*p:EW  
appreciable growth 可观增长 $}su'EIo  
appreciable impact 显着影响 vcu@_N1Dc  
appreciable increase 可观增长 I;'{X_9$a  
appreciation 增值；升值 h_4*?w  
appreciation against other currencies 相对其他货币升值 pSlc (M>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -O$vJ,*  
appreciation tax 增值税 Im~
DK  
appropriation 拨款；拨用；拨付 y -E'Y=j  
appropriation account 拨款帐目 E\/[hT  
Appropriation Bill 拨款法案 \|S%zX  
appropriation-in-aid system 补助拨款办法 q{&c?l*2  
approved assets 核准资产 Aeh#  
approved basket stock 认可一篮子证券 &6s&nx  
approved budget 核准预算 -/?)0E  
approved charitable donation 认可慈善捐款 4E.9CjN1>  
approved charitable institution 认可慈善机构 Xsa8YP9  
approved currency 核准货币；认可货币 < ?B3^z$  
approved estimates 核准预算 ~Fh+y+g?  
approved estimates of expenditure 核准开支预算 /HRKw D  
approved overseas insurer 核准海外保险人 =?C <@  
approved overseas trust company 核准海外信托公司 m:)&:Y0 (a  
approved pooled investment fund 核准汇集投资基金 _R
]s1  
approved provident fund scheme 认可公积金计划 op`9(=DJ]  
approved provision 核准拨款 PoaCnoNS  
approved redeemable share 核准可赎回股份 y\_+,G0  
approved regional stock 认可地区性证券 NC~?4F[  
approved retirement scheme 认可退休金计划 SWzqCF  
approved subordinated loan 核准附属贷款 ;j1 SSHZ  
arbitrage 套戥；套汇；套利 b, a7XANsh  
arbitrageur 套戥者；套汇者 ZXs,TaU  
arbitrary amount 临时款项 }=EJM7sM|k  
arrangement 措施；安排；协定
|c0^7vrC  
arrears 欠款 ~B{08%|oK  
arrears of pay 欠付薪酬 t>"`rc g  
arrears of revenue 逾期未收税款；逾期未收的帐项 OD~Q|I(j  
articles of association 组织章程；组织细则；组织章程细则 Yd4X*Ua  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c#{ |sR5  
ascertainment of profit 确定利润 "T=j\/Q  
"Asia Clear" “亚洲结算系统”