[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 a
rQEi  
allotment notice 股份配售通知；配股通知 X:/Y^Xu
 
allotment of shares 股份分配 0b3z(x!O  
allowable 可获宽免；免税的 <
jjn'*44f  
allowable business loss 可扣除的营业亏损 :nLhg$wMs  
allowable expenses 可扣税的支出 L_~vPp  
allowance 免税额；津贴；备抵；准备金 P}2waJe  
allowance for debts 债项的免税额 .a@>1XO  
allowance for depreciation by wear and tear 耗损折旧免税额 USDqh437  
allowance for funeral expenses 殡殓费的免税额 )@hG#KMK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <H]1 6  
allowance for repairs and outgoings 修葺及支出方面的免税额 VV%Q "0\  
allowance to debtor 给债务人的津贴 mI4)+8 SUu  
alteration of capital 资本更改 Q($.s=&l;  
alternate trustee 候补受托人 P;8D|u^\*  
amalgamation 合并 lFZ}.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9)~Ha iVB  
ambit of charges 征税范围；收费范围 <\6<-x(H5  
amended valuation 经修订的估值 tqMOhR  
American Commodities Exchange 美国商品交易所 "TQ3{=j{  
American Express Bank Limited 美国运通银行 -~HyzX\cZB  
American Stock Exchange 美国证券交易所 lYq/ n&@_1  
amortization 摊销 :enmMB#%  
amount due from banks 存放银行同业的款项 >c
dxe3I\  
amount due from banks abroad 存放海外银行同业的款项 7O\sQ]i6  
amount due from holding companies 控股公司欠款 No(p:Snbo  
amount due from local banks 存放本港银行同业的款项 xlHC?d0}  
amount due to banks 银行同业的存款 tUr
wg  
amount due to banks abroad 海外银行同业的存款 DtRu&>o_6D  
amount due to holding companies 控股公司存款 i,R+C.6{  
amount due to local banks 本港银行同业的存款 wMx#dP4W8  
amount due to outport banks 外埠银行同业的存款 ==^9_a^  
amount for note issue 发行纸币的款额 =)O%5<Lwx  
amount of bond 担保契据的款额 ?z/ )Hkw  
amount of consideration 代价款额 Z{p)rscX  
amount of contribution 供款数额 M#'j7EMu
 
amount of indebtedness 负债款额 <<iwJ U%:  
amount of principal of the loan 贷款本金额 4r+s" |  
amount of rates chargeable 应征差饷数额 }z|@X KA#  
amount of share capital 股本额 S +mM S  
amount of sums assured 承保款额 +m+v1(@  
amount of variation 变动幅度 xn BL{ []  
amount of vote 拨款数额 fEgwQ-]  
amount payable 应付款额 \[CPI`yQe  
amount receivable 应收款额 (;(P3h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g UAx8=h  
analysis 分析 O&vE 5%x  
ancillary risk 附属风险 {g@?\  
annual account 周年帐目；周年帐目报表；年度决算；年结 )^q7s&p/  
annual accounting date 年结日期 y$h.k"
x`  
annual allowance 每年免税额；年积金；年度津贴；年津 qHtonJc  
annual balance 年度余额 56JvF*hP  
annual disposable income 每年可动用收入 <,\Op=$l3I  
annual estimates 周年预算 9`8D Ga  
annual fee 年费 ?ZS/`P0}[  
annual general meeting 周年大会 L&nqlH@+~  
annual growth rate 年增率；每年增长率 mcg kNED  
annual long-term supplement 长期个案每年补助金 BK/~2u  
annual pensionable emolument 可供计算退休金的年薪 or)v:4PXW  
annual report 年报 m&&Y=2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =IC cN|  
annual return 周年报表；周年申报表；每年报税表格 I%
#&@  
Annual Return Rules 《周年报表规则》 _f1~r^(/T0  
annual review of consumer prices 每年消费物价回顾 67]kT%0  
annual roll-forward basis 逐年延展方式 >anq1Kf  
annual salary 年薪 Fr{}~fRW<  
annual statement 年度报表；年度决算表 , fR/C  
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 $?FA7=_  
annuitant 年金受益人 G-#]|)  
annuity 年金 eCfy'US;@3  
annuity contract 年金合约 a"Q>K7K  
annuity on human life 人寿年金 %X
^K5Io  
antecedent debt 先前的债项 )o[Jxu'  
ante-dated cheque 倒填日期支票 /jB0  
anticipated expenditure 预期开支 CA8N  
anticipated net profit 预期纯利 .`; bQh'!  
anticipated revenue 预期收入 6vL+qOdx  
anti-inflation measure 反通货膨胀措施 A."]6R<  
anti-inflationary stance 反通货膨胀立场 873'=m&  
apparent deficit 表面赤字 M%S.Z4D (0  
apparent financial solvency 表面偿债能力 LF ?MO1!M  
apparent partner 表面合伙人 "gQA|NHwV  
application for personal assessment 个人入息课税申请书 PrwMR_-  
application of fund 资金应用 +@5@`"Jry  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :.J]s<J(F  
appointed actuary 委任精算师 %'vLkjI.  
appointed auditor 委任核数师；委任审计师 l NhX)D^t  
appointed trustee 委任的受托人 ;mtv  
appointer 委任人 Hi5}s  
apportioned pro rata 按比例分摊 S)L(~N1  
apportionment 分配；分摊 6M-Y`T`J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @Y| %  
apportionment formula 分摊方程式 Dc;zgLLL  
apportionment of estate duty 遗产税的分摊 g$a 5  
appraisal 估价；评估 l+n0=^ Z  
appreciable growth 可观增长 )Co&(;zf  
appreciable impact 显着影响 YI!@
,t  
appreciable increase 可观增长 bxFDB^  
appreciation 增值；升值 -NuRf#  
appreciation against other currencies 相对其他货币升值 UL <*z!y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `k.Nphx~%  
appreciation tax 增值税 zmdu\:_X9  
appropriation 拨款；拨用；拨付 KsR^:_e  
appropriation account 拨款帐目 Sn~h[s_(  
Appropriation Bill 拨款法案 F4$N:Jkl  
appropriation-in-aid system 补助拨款办法 ZBcT@hxm  
approved assets 核准资产 x=jS=3$8  
approved basket stock 认可一篮子证券 m:4Ec>?e  
approved budget 核准预算 9d8bh4[  
approved charitable donation 认可慈善捐款 ek9Y9eJ"  
approved charitable institution 认可慈善机构 DuzJQSv  
approved currency 核准货币；认可货币 W^sH|2g  
approved estimates 核准预算 rh +2 7"  
approved estimates of expenditure 核准开支预算 jJU9~5i?  
approved overseas insurer 核准海外保险人 pjaDtNb  
approved overseas trust company 核准海外信托公司 d4[mR~XXT  
approved pooled investment fund 核准汇集投资基金 hDAxX=FM  
approved provident fund scheme 认可公积金计划 KB6'sj  
approved provision 核准拨款 cq-UVk"Gl  
approved redeemable share 核准可赎回股份 _A5.  
approved regional stock 认可地区性证券 >|!s7.H/J/  
approved retirement scheme 认可退休金计划 G;k#06  
approved subordinated loan 核准附属贷款 W:V:Ej7 h  
arbitrage 套戥；套汇；套利 ;wF 0s  
arbitrageur 套戥者；套汇者 n(.U>_ P  
arbitrary amount 临时款项 (I7s[
 
arrangement 措施；安排；协定 $<QOMfY>  
arrears 欠款 QO|roE  
arrears of pay 欠付薪酬 c^a Dr  
arrears of revenue 逾期未收税款；逾期未收的帐项 y/d/#}\:  
articles of association 组织章程；组织细则；组织章程细则 B
!X;T9^d  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ehe;<A  
ascertainment of profit 确定利润 GR ^d/  
"Asia Clear" “亚洲结算系统”