[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 LPb]mC6
#  
allotment notice 股份配售通知；配股通知 <` #,AVH  
allotment of shares 股份分配 =z+-l5Gu"  
allowable 可获宽免；免税的 i'U,S`L6>  
allowable business loss 可扣除的营业亏损 4$..r4@  
allowable expenses 可扣税的支出 tsB.oDMP  
allowance 免税额；津贴；备抵；准备金 $#TID=  
allowance for debts 债项的免税额 FYxUOO  
allowance for depreciation by wear and tear 耗损折旧免税额 #)Ep(2  
allowance for funeral expenses 殡殓费的免税额 <.;@ksCPW{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3D{82*&  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ml'bZLwq  
allowance to debtor 给债务人的津贴 GU2]/\W*a  
alteration of capital 资本更改 i:MlD5 F  
alternate trustee 候补受托人 5T7_

[{  
amalgamation 合并 B8`R(vu;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *QMF <ze  
ambit of charges 征税范围；收费范围 X*_ SHt  
amended valuation 经修订的估值 yjeq
v-7  
American Commodities Exchange 美国商品交易所 e!T G< (S  
American Express Bank Limited 美国运通银行 c`rfKr&z  
American Stock Exchange 美国证券交易所 pHq{S;R2G  
amortization 摊销 6(\q< fx  
amount due from banks 存放银行同业的款项 B.{8/.4  
amount due from banks abroad 存放海外银行同业的款项 FEge
+`{,  
amount due from holding companies 控股公司欠款 ['Hp?Q|k  
amount due from local banks 存放本港银行同业的款项 FRb&@ (;  
amount due to banks 银行同业的存款 &z7N\n  
amount due to banks abroad 海外银行同业的存款 cpP.7ZR  
amount due to holding companies 控股公司存款 a.5zdoH_  
amount due to local banks 本港银行同业的存款 ---Ks0\V  
amount due to outport banks 外埠银行同业的存款 cP/F|uG5  
amount for note issue 发行纸币的款额 AaJ,=eQ  
amount of bond 担保契据的款额 .%-6&%1  
amount of consideration 代价款额 <|mE9u  
amount of contribution 供款数额 5JJg"yuY"  
amount of indebtedness 负债款额 ]9bh+  
amount of principal of the loan 贷款本金额 " 8~f  
amount of rates chargeable 应征差饷数额 T2c_vY  
amount of share capital 股本额 -`<6=[QUO  
amount of sums assured 承保款额 DW'0j$;  
amount of variation 变动幅度 uJ2C+$=Ul  
amount of vote 拨款数额 g?k#wj1uH  
amount payable 应付款额 )Mm;9
UA  
amount receivable 应收款额 r*~n`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yHa:?u6  
analysis 分析 %!N2!IiVs  
ancillary risk 附属风险 ymzPJ??
!  
annual account 周年帐目；周年帐目报表；年度决算；年结 oyi7YRvwd  
annual accounting date 年结日期 p,_6jdz  
annual allowance 每年免税额；年积金；年度津贴；年津
m-~V+JU;x  
annual balance 年度余额 \i &vO
H'  
annual disposable income 每年可动用收入 wN/*|?`Z  
annual estimates 周年预算 ,"v)vTt  
annual fee 年费 KT]J,b  
annual general meeting 周年大会 +35)=Uov  
annual growth rate 年增率；每年增长率 6!gtve_  
annual long-term supplement 长期个案每年补助金 Kt/+PS  
annual pensionable emolument 可供计算退休金的年薪 p@!@^1j=  
annual report 年报 I_jM-/3b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +=,4@I%  
annual return 周年报表；周年申报表；每年报税表格 =:
ya;k&  
Annual Return Rules 《周年报表规则》 LZZ:P
 
annual review of consumer prices 每年消费物价回顾 l,^i5t'  
annual roll-forward basis 逐年延展方式 dA_V:HP  
annual salary 年薪 RGx]DP$5G  
annual statement 年度报表；年度决算表 @8 oDy$j  
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 3.K{T  
annuitant 年金受益人 YiY&;)w  
annuity 年金 mTI\,x%<OC  
annuity contract 年金合约 ~%8Q75tn.  
annuity on human life 人寿年金 x):k#cu[L  
antecedent debt 先前的债项 ?-RoqF  
ante-dated cheque 倒填日期支票 ~|0F?~eR7  
anticipated expenditure 预期开支 )Yy#`t
 
anticipated net profit 预期纯利 h1G*y  
anticipated revenue 预期收入 TCEXa?,L  
anti-inflation measure 反通货膨胀措施 /I`bh  
anti-inflationary stance 反通货膨胀立场 D=q;+,Pc  
apparent deficit 表面赤字 oZ\qT0*eb  
apparent financial solvency 表面偿债能力 ib""Fv7{  
apparent partner 表面合伙人 yccuTQvz  
application for personal assessment 个人入息课税申请书 uZ=UBir  
application of fund 资金应用 U||w6:W5  
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
:<WQ;q  
appointed actuary 委任精算师 -KU)7V  
appointed auditor 委任核数师；委任审计师 N .Wdi  
appointed trustee 委任的受托人 JPoK\-9NT  
appointer 委任人 cA (e"N  
apportioned pro rata 按比例分摊 [Q.4]K2  
apportionment 分配；分摊 N8MlT \+r  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Q!J9t5dc  
apportionment formula 分摊方程式 zw%n!wc_\  
apportionment of estate duty 遗产税的分摊 foP>w4pB  
appraisal 估价；评估 =|WV^0=S'%  
appreciable growth 可观增长 KWn
1%oGJ  
appreciable impact 显着影响 ;
([t
f;  
appreciable increase 可观增长 Jv4D^>yj[  
appreciation 增值；升值 5E oWyy  
appreciation against other currencies 相对其他货币升值 X gx2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ma]F%E+$  
appreciation tax 增值税 tci%=3,)  
appropriation 拨款；拨用；拨付 L->f= 8L  
appropriation account 拨款帐目 SJ WP8+  
Appropriation Bill 拨款法案 mB|mt+  
appropriation-in-aid system 补助拨款办法 l3Bxi1k[C  
approved assets 核准资产 U<,Kw6K  
approved basket stock 认可一篮子证券 k1$2a8ja  
approved budget 核准预算 "<jEI /  
approved charitable donation 认可慈善捐款 r~D~7MNl  
approved charitable institution 认可慈善机构 kvgs $  
approved currency 核准货币；认可货币 pJ*#aH[ySP  
approved estimates 核准预算 :?:j$ =nWN  
approved estimates of expenditure 核准开支预算 QSs$   
approved overseas insurer 核准海外保险人 ]Re~V{uh  
approved overseas trust company 核准海外信托公司 C +?@iMh  
approved pooled investment fund 核准汇集投资基金 J PzQBc5e  
approved provident fund scheme 认可公积金计划 Jr>S/]"  
approved provision 核准拨款 $qUta<o2@  
approved redeemable share 核准可赎回股份 b[[6X  
approved regional stock 认可地区性证券 
> *t>U8  
approved retirement scheme 认可退休金计划 `d|bH;w  
approved subordinated loan 核准附属贷款 y'2kV6TtqD  
arbitrage 套戥；套汇；套利 ~ Dp: j*H  
arbitrageur 套戥者；套汇者 b\0 Q:  
arbitrary amount 临时款项 <%3SI.  
arrangement 措施；安排；协定 )D@n?qbG  
arrears 欠款 4(0t GF  
arrears of pay 欠付薪酬 `2mbF^-4  
arrears of revenue 逾期未收税款；逾期未收的帐项 rX>y>{w~  
articles of association 组织章程；组织细则；组织章程细则 W6xjqNU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EAd:`X,Y  
ascertainment of profit 确定利润 @<TfA>*VJ  
"Asia Clear" “亚洲结算系统”