[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 Ke3~o
"IQ  
allotment notice 股份配售通知；配股通知 e igVT4  
allotment of shares 股份分配 z@o6[g/*Q  
allowable 可获宽免；免税的 v=+3AW-|v  
allowable business loss 可扣除的营业亏损 /hmDe
Po}  
allowable expenses 可扣税的支出 bfEH>pQ>#  
allowance 免税额；津贴；备抵；准备金 tN_=&|{WE4  
allowance for debts 债项的免税额 AAW] Y#UwW  
allowance for depreciation by wear and tear 耗损折旧免税额 _cC1u7U9  
allowance for funeral expenses 殡殓费的免税额 + !"YC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~c] q:pU2  
allowance for repairs and outgoings 修葺及支出方面的免税额 `IJ)'$pn  
allowance to debtor 给债务人的津贴 'h7x@[|  
alteration of capital 资本更改 r%WHYhD  
alternate trustee 候补受托人 n*' :,m  
amalgamation 合并 ?.uhp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6Vncr}  
ambit of charges 征税范围；收费范围 zUDXkG*Lv  
amended valuation 经修订的估值 
gmn
b
 
American Commodities Exchange 美国商品交易所 !syyOfu`}  
American Express Bank Limited 美国运通银行 tCoE4Ed  
American Stock Exchange 美国证券交易所 5''k|B>  
amortization 摊销 w^^l,  
amount due from banks 存放银行同业的款项 `sIm&.d  
amount due from banks abroad 存放海外银行同业的款项 e=p_qhBt  
amount due from holding companies 控股公司欠款 tZm`(2S  
amount due from local banks 存放本港银行同业的款项 t#8QyN  
amount due to banks 银行同业的存款 TQ:e! 32  
amount due to banks abroad 海外银行同业的存款 {T,}]oX  
amount due to holding companies 控股公司存款 mF!4*k  
amount due to local banks 本港银行同业的存款 2hso6Oy/v{  
amount due to outport banks 外埠银行同业的存款 zY@0R`{@p  
amount for note issue 发行纸币的款额 f Ayh9  
amount of bond 担保契据的款额 r..f$FF)\  
amount of consideration 代价款额 ;($xAAR  
amount of contribution 供款数额 D|<_96_m  
amount of indebtedness 负债款额 *GY8#Az  
amount of principal of the loan 贷款本金额 F(Zf=$cx  
amount of rates chargeable 应征差饷数额 g.blDOmlc  
amount of share capital 股本额 BzH0"xq^  
amount of sums assured 承保款额 rZ5xQ#IA  
amount of variation 变动幅度 ;I80<SZ  
amount of vote 拨款数额 2A =Y  
amount payable 应付款额 X2;72  
amount receivable 应收款额 ntB#2S  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .iP>?9$f"  
analysis 分析 +4W
l  
ancillary risk 附属风险 fx 4#R(N  
annual account 周年帐目；周年帐目报表；年度决算；年结 R >SZE"  
annual accounting date 年结日期 s]`6uyW"  
annual allowance 每年免税额；年积金；年度津贴；年津 f%1\1_^g  
annual balance 年度余额 Anpp`>}N  
annual disposable income 每年可动用收入 .@EzHe ^W  
annual estimates 周年预算 |+JO]J#bc  
annual fee 年费 /.rj\,  
annual general meeting 周年大会 _A& [rBm|  
annual growth rate 年增率；每年增长率 E BoC,{R#  
annual long-term supplement 长期个案每年补助金 jk_yrbLc  
annual pensionable emolument 可供计算退休金的年薪 bG*l_  
annual report 年报 q[W@.[2y)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^jd
tp  
annual return 周年报表；周年申报表；每年报税表格 TOgH~R=  
Annual Return Rules 《周年报表规则》 $!!y v'K  
annual review of consumer prices 每年消费物价回顾 ]\>MDH  
annual roll-forward basis 逐年延展方式 Y*Ay=@z=y  
annual salary 年薪 K4E
2W9h  
annual statement 年度报表；年度决算表 fhRu-  
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 }?Pa(0=U  
annuitant 年金受益人 @MFEBc}  
annuity 年金 #nft{AN  
annuity contract 年金合约 59:kL<;S-  
annuity on human life 人寿年金 7@y}J5,  
antecedent debt 先前的债项 a #s Nd  
ante-dated cheque 倒填日期支票 $AvaOI.l  
anticipated expenditure 预期开支 r4gLoHD)  
anticipated net profit 预期纯利 5 ';[|f  
anticipated revenue 预期收入 xO%yjG=  
anti-inflation measure 反通货膨胀措施 <nV3`L&]  
anti-inflationary stance 反通货膨胀立场 P,F5Hf  
apparent deficit 表面赤字 WLh!L='{BK  
apparent financial solvency 表面偿债能力 qC& xuu|  
apparent partner 表面合伙人 =>Z4vWX*  
application for personal assessment 个人入息课税申请书 PR(KDwsT&l  
application of fund 资金应用 }TuMMO4+  
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 NU{eoqaT  
appointed actuary 委任精算师 *!Gb_!98  
appointed auditor 委任核数师；委任审计师 X MF
? y  
appointed trustee 委任的受托人 CI \O)iB  
appointer 委任人 ,If"4C!w  
apportioned pro rata 按比例分摊 iWUxB28  
apportionment 分配；分摊 .{bT9S
c5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >Rdi]:]Bv  
apportionment formula 分摊方程式 $Op:-aW&  
apportionment of estate duty 遗产税的分摊 p&`I#
6{  
appraisal 估价；评估 H.l WHM+H4  
appreciable growth 可观增长 zH~g5xgh  
appreciable impact 显着影响 B%))HLo'  
appreciable increase 可观增长 %4#
ChlXB  
appreciation 增值；升值 9n\v{k=  
appreciation against other currencies 相对其他货币升值 \MmB+'f&R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QZO<'q`L  
appreciation tax 增值税 uV'C_H  
appropriation 拨款；拨用；拨付 MC B2  
appropriation account 拨款帐目 ]^a{?2ei  
Appropriation Bill 拨款法案 ogdAJw6 9  
appropriation-in-aid system 补助拨款办法 <3= k  
approved assets 核准资产 RJN LcIm  
approved basket stock 认可一篮子证券 u+jx3aP:  
approved budget 核准预算 +_f813$C  
approved charitable donation 认可慈善捐款 Hb^ovc0   
approved charitable institution 认可慈善机构 %F;uW[4r  
approved currency 核准货币；认可货币 3rX8H`R  
approved estimates 核准预算 (~b0-3s  
approved estimates of expenditure 核准开支预算 Z%r8oj\n  
approved overseas insurer 核准海外保险人 [f$pq5f='  
approved overseas trust company 核准海外信托公司 {w99~?  
approved pooled investment fund 核准汇集投资基金 pf=CP%L  
approved provident fund scheme 认可公积金计划 /wHfc[ b>  
approved provision 核准拨款 :O;uP_r9  
approved redeemable share 核准可赎回股份 IY2f$YV  
approved regional stock 认可地区性证券 Aj>  
approved retirement scheme 认可退休金计划 IUh)g1u41O  
approved subordinated loan 核准附属贷款 V0F1X s`  
arbitrage 套戥；套汇；套利 1py>[II@  
arbitrageur 套戥者；套汇者 ty9(mtH+  
arbitrary amount 临时款项 lgHzI(  
arrangement 措施；安排；协定 PC!X<C8*  
arrears 欠款 Ftu
d6  
arrears of pay 欠付薪酬 Mt121Q&"  
arrears of revenue 逾期未收税款；逾期未收的帐项 C\cZ  
articles of association 组织章程；组织细则；组织章程细则 +gb"} cN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gGbqXG^  
ascertainment of profit 确定利润 uv7tbI"r  
"Asia Clear" “亚洲结算系统”