[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 .{|SKhXk  
allotment notice 股份配售通知；配股通知 ewWw  
allotment of shares 股份分配 &3 Ki  
allowable 可获宽免；免税的 o-JB,^TE  
allowable business loss 可扣除的营业亏损 Rt5pl,Nf  
allowable expenses 可扣税的支出 &Pc.[k  
allowance 免税额；津贴；备抵；准备金 m/,80J8L+f  
allowance for debts 债项的免税额 i0*Cs#(=h  
allowance for depreciation by wear and tear 耗损折旧免税额
>V4
r'9I  
allowance for funeral expenses 殡殓费的免税额 ~z")';I|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pG'?>]Rt4  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]2YC7  
allowance to debtor 给债务人的津贴 Mpco8b-b  
alteration of capital 资本更改 s_^N=3Si   
alternate trustee 候补受托人 o{QV'dgu  
amalgamation 合并 6/T/A+u  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %LD(S*>7  
ambit of charges 征税范围；收费范围 {u-J?(s}  
amended valuation 经修订的估值 4wGBB{X  
American Commodities Exchange 美国商品交易所 IiJ$Ng  
American Express Bank Limited 美国运通银行 *{5/" H5  
American Stock Exchange 美国证券交易所 _~*j=XRs  
amortization 摊销 72_+ b  
amount due from banks 存放银行同业的款项 h:sf?X[  
amount due from banks abroad 存放海外银行同业的款项 .}T-R?  
amount due from holding companies 控股公司欠款 qq3/K9 #y  
amount due from local banks 存放本港银行同业的款项 rBi6AM/  
amount due to banks 银行同业的存款 p"- %~%J=  
amount due to banks abroad 海外银行同业的存款 AEDBr<  
amount due to holding companies 控股公司存款 IO]tO[ P#  
amount due to local banks 本港银行同业的存款 V?mk*CU  
amount due to outport banks 外埠银行同业的存款
0AF,} &$  
amount for note issue 发行纸币的款额 uy~$ :0o  
amount of bond 担保契据的款额 `
Q#)N0  
amount of consideration 代价款额 
R( ,m!  
amount of contribution 供款数额 aof'shS8  
amount of indebtedness 负债款额 jeJspch+#  
amount of principal of the loan 贷款本金额 s@GE(Pu7  
amount of rates chargeable 应征差饷数额 U<>@)0~7g!  
amount of share capital 股本额 qnnRS  
amount of sums assured 承保款额 i_QiE2d  
amount of variation 变动幅度 O*!f%}  
amount of vote 拨款数额 hJ8%r_  
amount payable 应付款额 k\9kOZW  
amount receivable 应收款额 }2:q#}"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7FD,TJs  
analysis 分析 0 c1=M|2  
ancillary risk 附属风险 lQ4^I^?m  
annual account 周年帐目；周年帐目报表；年度决算；年结 Sw$/Z)1K&  
annual accounting date 年结日期
fY?:SPR+  
annual allowance 每年免税额；年积金；年度津贴；年津 -B! a O65^  
annual balance 年度余额 `T{CB) ? 9  
annual disposable income 每年可动用收入 cIa`pU,6A  
annual estimates 周年预算 %M/L/_d  
annual fee 年费 SGba6b31  
annual general meeting 周年大会 XD|Xd|/ {  
annual growth rate 年增率；每年增长率 mAY/J0_  
annual long-term supplement 长期个案每年补助金 nEW.Y33  
annual pensionable emolument 可供计算退休金的年薪 }_}    
annual report 年报 L/,gD.h^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g1_z=(i`Z  
annual return 周年报表；周年申报表；每年报税表格 ,fN <I  
Annual Return Rules 《周年报表规则》 9ZR"Lo>3e+  
annual review of consumer prices 每年消费物价回顾 Qh6vH9(D  
annual roll-forward basis 逐年延展方式 x]?V*Jz  
annual salary 年薪 >Z
<ZT  
annual statement 年度报表；年度决算表 qs= i+  
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 49O_A[(d  
annuitant 年金受益人 9`5.0**  
annuity 年金 mG\9Qkom|  
annuity contract 年金合约 o4@d,uIw^  
annuity on human life 人寿年金 (Q ^=^s|  
antecedent debt 先前的债项 L;A#N9  
ante-dated cheque 倒填日期支票 i,%N#  
anticipated expenditure 预期开支 KK]R@{ r  
anticipated net profit 预期纯利 $sZ4r>-  
anticipated revenue 预期收入 bY*_6SPK4  
anti-inflation measure 反通货膨胀措施 Eza^Tbq%j?  
anti-inflationary stance 反通货膨胀立场 *~cNUyd  
apparent deficit 表面赤字 $uUyp8F  
apparent financial solvency 表面偿债能力 J7e/+W~  
apparent partner 表面合伙人 (~! @Uz5  
application for personal assessment 个人入息课税申请书 m^0 I3;  
application of fund 资金应用 =CS$c?  
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!Gip ,  
appointed actuary 委任精算师 :_2:Fh.}3~  
appointed auditor 委任核数师；委任审计师 Y5B!*+h  
appointed trustee 委任的受托人 O U9{Y9e  
appointer 委任人 yd'cLZd<}  
apportioned pro rata 按比例分摊 H!,V7R  
apportionment 分配；分摊 mo=@Zt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nw_|W)JVQ  
apportionment formula 分摊方程式 +ut%C.1  
apportionment of estate duty 遗产税的分摊 g2*}XS3  
appraisal 估价；评估 ,zH\P+*  
appreciable growth 可观增长 I")Ud?v0)  
appreciable impact 显着影响 9$VdYw7D  
appreciable increase 可观增长 '%:E4oI  
appreciation 增值；升值 q$IU!I4  
appreciation against other currencies 相对其他货币升值 NNTrH\SU#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qy=tkCN  
appreciation tax 增值税 6W7,EIf  
appropriation 拨款；拨用；拨付 R$MR|
 
appropriation account 拨款帐目 MrOtsX  
Appropriation Bill 拨款法案 l^o>7 cM  
appropriation-in-aid system 补助拨款办法 RU=g|TL  
approved assets 核准资产 K:Z,4Y  
approved basket stock 认可一篮子证券 &9.3-E47*  
approved budget 核准预算 O8rd*+  
approved charitable donation 认可慈善捐款 N[O_}_  
approved charitable institution 认可慈善机构 @y0kX<M  
approved currency 核准货币；认可货币 8JW0;H<  
approved estimates 核准预算 RC8-6s& ln  
approved estimates of expenditure 核准开支预算 %?qzP'  
approved overseas insurer 核准海外保险人 *tkf) [(  
approved overseas trust company 核准海外信托公司 99]s/KD2yb  
approved pooled investment fund 核准汇集投资基金 /
BF7N3  
approved provident fund scheme 认可公积金计划 4j i#Q  
approved provision 核准拨款 (4`Tf*5hHa  
approved redeemable share 核准可赎回股份 ?V_v=X%w  
approved regional stock 认可地区性证券 $[J\sokpY  
approved retirement scheme 认可退休金计划 @cm[]]f'l  
approved subordinated loan 核准附属贷款 KpS=oFX{}  
arbitrage 套戥；套汇；套利 irjHPuhcG  
arbitrageur 套戥者；套汇者 eU-A_5  
arbitrary amount 临时款项 A^0-%Ygl  
arrangement 措施；安排；协定 (>Pz3 7  
arrears 欠款 SL^%Zh/~  
arrears of pay 欠付薪酬 q?L*Luu+  
arrears of revenue 逾期未收税款；逾期未收的帐项 F0r5$Pl*  
articles of association 组织章程；组织细则；组织章程细则 *|0W3uy\Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K+yi_n L  
ascertainment of profit 确定利润 5VfpeA`  
"Asia Clear" “亚洲结算系统”