[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 <\c5
 
allotment notice 股份配售通知；配股通知 b`
E'MX_ m  
allotment of shares 股份分配 /!,>P[Vx  
allowable 可获宽免；免税的 'S<ebwRd=  
allowable business loss 可扣除的营业亏损 :%qJAjR&  
allowable expenses 可扣税的支出 5S:#I5Wa  
allowance 免税额；津贴；备抵；准备金 zRsG $)B  
allowance for debts 债项的免税额 )}\T~#Q]y  
allowance for depreciation by wear and tear 耗损折旧免税额 rJK3;d?E  
allowance for funeral expenses 殡殓费的免税额 RS@*/.]o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <N^2|*3  
allowance for repairs and outgoings 修葺及支出方面的免税额  lTsl=  
allowance to debtor 给债务人的津贴 `V[{(&?,n  
alteration of capital 资本更改 Ro`Hm8o/  
alternate trustee 候补受托人 vsg"!y@v  
amalgamation 合并 [aX'eMq
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +9>t; Ty  
ambit of charges 征税范围；收费范围 :~BY[")  
amended valuation 经修订的估值 g&;:[&%T]  
American Commodities Exchange 美国商品交易所 XPE{]
4 g  
American Express Bank Limited 美国运通银行 n *|F=fl  
American Stock Exchange 美国证券交易所
L!:}  
amortization 摊销 iO4YZ!  
amount due from banks 存放银行同业的款项 0}jB/Z_T  
amount due from banks abroad 存放海外银行同业的款项 5=/H2T!F  
amount due from holding companies 控股公司欠款 :
a(er'A  
amount due from local banks 存放本港银行同业的款项 [#V?]P\uV  
amount due to banks 银行同业的存款 {Cnz7TVB  
amount due to banks abroad 海外银行同业的存款 & D4'hL3  
amount due to holding companies 控股公司存款 WP7*Q:5  
amount due to local banks 本港银行同业的存款 S{aK\>>H  
amount due to outport banks 外埠银行同业的存款 k,O("T[  
amount for note issue 发行纸币的款额 .0;Z:x_3  
amount of bond 担保契据的款额 EXUjdJs"  
amount of consideration 代价款额 iqURlI);P  
amount of contribution 供款数额 Ub
T7  
amount of indebtedness 负债款额 LDHu
f<`  
amount of principal of the loan 贷款本金额 wN8-Me
 
amount of rates chargeable 应征差饷数额 AjB-&Z  
amount of share capital 股本额 gy/z;fB  
amount of sums assured 承保款额 D
QY*0\  
amount of variation 变动幅度 WPiQ+( pt  
amount of vote 拨款数额 w$4fS
 
amount payable 应付款额 DE:FWD<}  
amount receivable 应收款额 PX}YDC zP$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0dA'f0Uy\X  
analysis 分析 8W Mhe=[  
ancillary risk 附属风险 Hzh?w!Ow  
annual account 周年帐目；周年帐目报表；年度决算；年结  Hrm^@3  
annual accounting date 年结日期 >8+:{NW  
annual allowance 每年免税额；年积金；年度津贴；年津 `WSm/4 m  
annual balance 年度余额 _v:t$k#sN  
annual disposable income 每年可动用收入 9m MPkgc  
annual estimates 周年预算 ;QQLYT  
annual fee 年费 <rV3(qb#]J  
annual general meeting 周年大会 6VpT*,2d~  
annual growth rate 年增率；每年增长率 [f,; +Ze  
annual long-term supplement 长期个案每年补助金 > !k  
annual pensionable emolument 可供计算退休金的年薪  chW 1UE  
annual report 年报 E'zLgU)r`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VeidB!GyP  
annual return 周年报表；周年申报表；每年报税表格 q"4{GCavN
 
Annual Return Rules 《周年报表规则》 -v#0.3zm  
annual review of consumer prices 每年消费物价回顾 ^c" wgRHc<  
annual roll-forward basis 逐年延展方式 5]
DgfwX  
annual salary 年薪 Kf#9-.}?  
annual statement 年度报表；年度决算表 $TS4YaJ%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 VJ ;4~WgBz  
annuitant 年金受益人 @DG$  
annuity 年金 !=M[u+-  
annuity contract 年金合约 $-'p6^5  
annuity on human life 人寿年金 oHH-joYnn  
antecedent debt 先前的债项 .XQ_,  
ante-dated cheque 倒填日期支票 Hy~kHBIL  
anticipated expenditure 预期开支 ;LM`B^Q]s  
anticipated net profit 预期纯利 +x$GwX  
anticipated revenue 预期收入 "b
5:6\  
anti-inflation measure 反通货膨胀措施 B*
#lkMr  
anti-inflationary stance 反通货膨胀立场 8TIc;'b
RM  
apparent deficit 表面赤字 ~Y
O99PP  
apparent financial solvency 表面偿债能力 GF[onfQY7  
apparent partner 表面合伙人 &y"e|aE  
application for personal assessment 个人入息课税申请书 57*`y'CW  
application of fund 资金应用 'B0= "7  
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 ]Gm"U!h*  
appointed actuary 委任精算师 7jP C{W  
appointed auditor 委任核数师；委任审计师 ,tBb$T)7<  
appointed trustee 委任的受托人 uzjP!qO  
appointer 委任人 ak]:ir`o  
apportioned pro rata 按比例分摊 V*HkFT  
apportionment 分配；分摊 _GSl}\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cC@B\Q  
apportionment formula 分摊方程式 CPGiKE  
apportionment of estate duty 遗产税的分摊 R]hilb 'a  
appraisal 估价；评估 ~kM# lh7At  
appreciable growth 可观增长 *m$P17/C  
appreciable impact 显着影响 :(gZ\q">k  
appreciable increase 可观增长 t/xWJW2  
appreciation 增值；升值 2)oT\m  
appreciation against other currencies 相对其他货币升值 O3H dPQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YmXh_bk  
appreciation tax 增值税 _)A X/%^%  
appropriation 拨款；拨用；拨付 1#B Mc%  
appropriation account 拨款帐目 eiE36+'>b  
Appropriation Bill 拨款法案 }cUq1r-bW  
appropriation-in-aid system 补助拨款办法 @AM;58.  
approved assets 核准资产 Bg.~#H  
approved basket stock 认可一篮子证券 8{QN$Qkn  
approved budget 核准预算 ?86q8E3;&  
approved charitable donation 认可慈善捐款 -'ff0l  
approved charitable institution 认可慈善机构 Kxs_R#k  
approved currency 核准货币；认可货币 i#c1ZC  
approved estimates 核准预算 Xtv^q>!  
approved estimates of expenditure 核准开支预算 X.^S@3[  
approved overseas insurer 核准海外保险人 #w_cos[I  
approved overseas trust company 核准海外信托公司 3sUTdCnNf  
approved pooled investment fund 核准汇集投资基金 J${'?!N  
approved provident fund scheme 认可公积金计划 t.0F  
approved provision 核准拨款
53>y<  
approved redeemable share 核准可赎回股份 wQ!C9Gp3e  
approved regional stock 认可地区性证券 <OF2\#Nh  
approved retirement scheme 认可退休金计划 dV_ClH &)  
approved subordinated loan 核准附属贷款 |^: A,%>  
arbitrage 套戥；套汇；套利 1?k{jt~  
arbitrageur 套戥者；套汇者 z u53mZ  
arbitrary amount 临时款项 2Fwp\I;  
arrangement 措施；安排；协定 J0xV\O !e  
arrears 欠款 [1Cs  
arrears of pay 欠付薪酬 !$}:4}56F  
arrears of revenue 逾期未收税款；逾期未收的帐项 -%R3YU3  
articles of association 组织章程；组织细则；组织章程细则 1>5l(zK!9  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k'H+l]=  
ascertainment of profit 确定利润 #m %ZW3  
"Asia Clear" “亚洲结算系统”