[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 3B$|B
,  
allotment notice 股份配售通知；配股通知 (^<skx>  
allotment of shares 股份分配 b,(<74!#8  
allowable 可获宽免；免税的 <LX-},?P  
allowable business loss 可扣除的营业亏损 ;YBk.} %  
allowable expenses 可扣税的支出 ZiaFByLy  
allowance 免税额；津贴；备抵；准备金 W&&C[@Jd3  
allowance for debts 债项的免税额 +NOq>kH@  
allowance for depreciation by wear and tear 耗损折旧免税额 yv$hIU2X  
allowance for funeral expenses 殡殓费的免税额 8Qkw
g]X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +.*=Fn22  
allowance for repairs and outgoings 修葺及支出方面的免税额 o$}$Z&LK  
allowance to debtor 给债务人的津贴 ;iUO1t)^  
alteration of capital 资本更改  0rAuK7  
alternate trustee 候补受托人 <DEu]-'>  
amalgamation 合并 m\|E
M'@k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zq|Nlt
K  
ambit of charges 征税范围；收费范围 w3ZOCWJS  
amended valuation 经修订的估值 xp]9Z]J1l  
American Commodities Exchange 美国商品交易所 %Bg>=C)^(1  
American Express Bank Limited 美国运通银行 bhfC2@  
American Stock Exchange 美国证券交易所 Y{X%C\  
amortization 摊销 vJb/.)gh]  
amount due from banks 存放银行同业的款项 DYgz;Y/%l  
amount due from banks abroad 存放海外银行同业的款项 [ o 6  
amount due from holding companies 控股公司欠款 Sa:;j4  
amount due from local banks 存放本港银行同业的款项 J d,9<m$  
amount due to banks 银行同业的存款 F$O$Y[  
amount due to banks abroad 海外银行同业的存款 D\pX@Sx,v[  
amount due to holding companies 控股公司存款 ]tmMk7  
amount due to local banks 本港银行同业的存款 q$}gQ9'z'  
amount due to outport banks 外埠银行同业的存款 Lu4>C2{  
amount for note issue 发行纸币的款额 X
*&Thmee  
amount of bond 担保契据的款额 C!Fi&~  
amount of consideration 代价款额 1I8<6pi-  
amount of contribution 供款数额 \|Y_,fi  
amount of indebtedness 负债款额 <J.q[fd1*  
amount of principal of the loan 贷款本金额 t&_X{!1X"w  
amount of rates chargeable 应征差饷数额 x l=i_  
amount of share capital 股本额 i\o * =+{r  
amount of sums assured 承保款额 hXD/
  
amount of variation 变动幅度 H9WXp&  
amount of vote 拨款数额 /2$d'e  
amount payable 应付款额 vxrqUjK7  
amount receivable 应收款额 x,GLGGi}_x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7~L_>7;  
analysis 分析 d$n<^~Z  
ancillary risk 附属风险  gq}c  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]y"=/Nu-Ja  
annual accounting date 年结日期 "2PT]!  
annual allowance 每年免税额；年积金；年度津贴；年津 s&\krW&  
annual balance 年度余额 U/h@Q\~U  
annual disposable income 每年可动用收入 Z,8t!Y  
annual estimates 周年预算 #jPn7  
annual fee 年费 }!m}?  
annual general meeting 周年大会 hOuHTo^  
annual growth rate 年增率；每年增长率 @Z<Z//^k  
annual long-term supplement 长期个案每年补助金 Nc?'},  
annual pensionable emolument 可供计算退休金的年薪 1*trtb4F  
annual report 年报 y'O<*~C(X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y-"QY[  
annual return 周年报表；周年申报表；每年报税表格 ,MG`}*N}  
Annual Return Rules 《周年报表规则》 Hv%$6,/*v  
annual review of consumer prices 每年消费物价回顾 h]j> S  
annual roll-forward basis 逐年延展方式 x]t$Zb/Uxa  
annual salary 年薪 3k
VN[0
 
annual statement 年度报表；年度决算表 ,}wFQ9*|W  
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 XcL%0%`  
annuitant 年金受益人 :Vw{ l
B  
annuity 年金 F#.ph?W  
annuity contract 年金合约 7&w|  
annuity on human life 人寿年金 #WAX&<m  
antecedent debt 先前的债项 Sar1NkD#  
ante-dated cheque 倒填日期支票 4I*'(6 ,!  
anticipated expenditure 预期开支
CW] Th-xc  
anticipated net profit 预期纯利 @\W-=YKLg  
anticipated revenue 预期收入 D/hq~- g  
anti-inflation measure 反通货膨胀措施 `Io #440;  
anti-inflationary stance 反通货膨胀立场 /NxuNi;5  
apparent deficit 表面赤字 Bi>]s%zp  
apparent financial solvency 表面偿债能力 V~do6[(  
apparent partner 表面合伙人 f85~[3 J  
application for personal assessment 个人入息课税申请书 ^$[ iLX  
application of fund 资金应用 `oM'H+  
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 WADEDl&,'  
appointed actuary 委任精算师 )c532 y  
appointed auditor 委任核数师；委任审计师 Ei=rBi  
appointed trustee 委任的受托人 [\&2&  
appointer 委任人 dEW= V"W  
apportioned pro rata 按比例分摊 > }kZXeR|  
apportionment 分配；分摊 <-,y0Y'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]ZNFrpq  
apportionment formula 分摊方程式 *eI{g  
apportionment of estate duty 遗产税的分摊 (*AJ6BQWa  
appraisal 估价；评估 -"?~By}<C  
appreciable growth 可观增长 W{~ y< `D  
appreciable impact 显着影响 k(_OhV
_  
appreciable increase 可观增长 sd =
bw  
appreciation 增值；升值 r`<x@,  
appreciation against other currencies 相对其他货币升值 .
}:*tvot  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U]g9t<jD  
appreciation tax 增值税 @#;*e] 1a  
appropriation 拨款；拨用；拨付 <`wOy[e  
appropriation account 拨款帐目 {SD%{  
Appropriation Bill 拨款法案 9~jS_Y)"  
appropriation-in-aid system 补助拨款办法 m; L3c(r.  
approved assets 核准资产 }w8y
YI  
approved basket stock 认可一篮子证券 G\^<MR|  
approved budget 核准预算 
$aN%[  
approved charitable donation 认可慈善捐款 y,w_x,m  
approved charitable institution 认可慈善机构 PWk
Sl  
approved currency 核准货币；认可货币 ( GoPXh  
approved estimates 核准预算 cvhwd\  
approved estimates of expenditure 核准开支预算 qVH.I6)  
approved overseas insurer 核准海外保险人 Oqq'r"S  
approved overseas trust company 核准海外信托公司 qk(bA/+e  
approved pooled investment fund 核准汇集投资基金 D0z[h(m  
approved provident fund scheme 认可公积金计划 /XU
=l0u  
approved provision 核准拨款 +;M 5Sp  
approved redeemable share 核准可赎回股份 1GB
]Yi[>  
approved regional stock 认可地区性证券 Q>c EG"  
approved retirement scheme 认可退休金计划 %5nEyZOq  
approved subordinated loan 核准附属贷款 #)]/wqPoW  
arbitrage 套戥；套汇；套利 tmoaa!yRnT  
arbitrageur 套戥者；套汇者 eKZS_Qd  
arbitrary amount 临时款项 uh\Tf5  
arrangement 措施；安排；协定 E&5S[n9{3  
arrears 欠款 8si{|*;hL  
arrears of pay 欠付薪酬 C ,|9VH  
arrears of revenue 逾期未收税款；逾期未收的帐项 RzzU+r  
articles of association 组织章程；组织细则；组织章程细则 nHRk2l|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L 4Z+8*  
ascertainment of profit 确定利润 5UG9&:zu'V  
"Asia Clear" “亚洲结算系统”