[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 1&RB=7.h
 
allotment notice 股份配售通知；配股通知 X>%li$9 J.  
allotment of shares 股份分配 ZgfhNI\
 
allowable 可获宽免；免税的 &88c@Ksn  
allowable business loss 可扣除的营业亏损 J7HY(7Nx  
allowable expenses 可扣税的支出 LkWY6 ?$U  
allowance 免税额；津贴；备抵；准备金 ~gaWZQXyu  
allowance for debts 债项的免税额 vxS4YRb  
allowance for depreciation by wear and tear 耗损折旧免税额 i>KgkRZL#  
allowance for funeral expenses 殡殓费的免税额 .,f]'!5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (Q=:ln;kM  
allowance for repairs and outgoings 修葺及支出方面的免税额 /!%?I#K{Wq  
allowance to debtor 给债务人的津贴 =7[}:haB{  
alteration of capital 资本更改 [6Q1yNE  
alternate trustee 候补受托人 3WM*4   
amalgamation 合并 6xFchdMG{m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~])Q[/=p  
ambit of charges 征税范围；收费范围 &eb8k2S  
amended valuation 经修订的估值 5,+fM6^V  
American Commodities Exchange 美国商品交易所 ' e %>Ip  
American Express Bank Limited 美国运通银行 k2(k0HFR  
American Stock Exchange 美国证券交易所 ]Upr<!  
amortization 摊销 5uV_Pkb?8  
amount due from banks 存放银行同业的款项 -EP(/CS!  
amount due from banks abroad 存放海外银行同业的款项 *'*n}fM  
amount due from holding companies 控股公司欠款 |;\pAZ2  
amount due from local banks 存放本港银行同业的款项 xd\ml 37~  
amount due to banks 银行同业的存款 <7! "8e  
amount due to banks abroad 海外银行同业的存款 cl`7|;v|?  
amount due to holding companies 控股公司存款 cG&@PO]+.  
amount due to local banks 本港银行同业的存款 kgI8PybY  
amount due to outport banks 外埠银行同业的存款 NK c<nYdK?  
amount for note issue 发行纸币的款额 raZkH 8  
amount of bond 担保契据的款额 =!)x`1j!S  
amount of consideration 代价款额 SLNq%7apx  
amount of contribution 供款数额 4C )sjk?m  
amount of indebtedness 负债款额 { yB0JL}n  
amount of principal of the loan 贷款本金额 zN9#qlfv  
amount of rates chargeable 应征差饷数额 b7'l3mQjk  
amount of share capital 股本额 0+&K;  
amount of sums assured 承保款额 hl0\$  
amount of variation 变动幅度 uzT+,  
amount of vote 拨款数额 SAdo9m'  
amount payable 应付款额 ,f@j4*)  
amount receivable 应收款额 BLAF{vVaf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^j@+!A_.Q  
analysis 分析 ObJ-XNcNH  
ancillary risk 附属风险 yo8mfH_,  
annual account 周年帐目；周年帐目报表；年度决算；年结 @6Lp$w  
annual accounting date 年结日期 xm5?C>vu(  
annual allowance 每年免税额；年积金；年度津贴；年津 K4]#X"  
annual balance 年度余额 m WHyk"l  
annual disposable income 每年可动用收入 'h^Ya?g  
annual estimates 周年预算 ex^9 l b  
annual fee 年费 olr-oi`4C  
annual general meeting 周年大会 ;kWWzg  
annual growth rate 年增率；每年增长率 `PUxR8y  
annual long-term supplement 长期个案每年补助金 X,Rl&K\b"  
annual pensionable emolument 可供计算退休金的年薪 VLVDi>0i  
annual report 年报 X|&H2y|*7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?:&2iW7z  
annual return 周年报表；周年申报表；每年报税表格 bxzx@sF2l  
Annual Return Rules 《周年报表规则》 @eutp`xoT\  
annual review of consumer prices 每年消费物价回顾 w`D$W&3>  
annual roll-forward basis 逐年延展方式 +XSe;xk;rD  
annual salary 年薪 }%AfZ2g;h  
annual statement 年度报表；年度决算表 .R#-u/6g(  
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 _q}Cnp5  
annuitant 年金受益人 'p78^4'PL  
annuity 年金  ^>>9?  
annuity contract 年金合约 \B:k|Pw6~  
annuity on human life 人寿年金 j9yOkaVEg  
antecedent debt 先前的债项  NEPK  
ante-dated cheque 倒填日期支票 q/
Vl>t  
anticipated expenditure 预期开支 .5AFAGv_c  
anticipated net profit 预期纯利 P{BW^kAdH  
anticipated revenue 预期收入 ]Yf^O @<<>  
anti-inflation measure 反通货膨胀措施 `(gQw~|z  
anti-inflationary stance 反通货膨胀立场 @2mWNYHR*>  
apparent deficit 表面赤字 1B:5O*I!J  
apparent financial solvency 表面偿债能力 t: oQHhO?  
apparent partner 表面合伙人 .z=%3p8+  
application for personal assessment 个人入息课税申请书 +v'2s@e` #  
application of fund 资金应用 Om;aE1sW  
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 WW+F9~S  
appointed actuary 委任精算师 )v*k\:
Hw  
appointed auditor 委任核数师；委任审计师 sdiWQv  
appointed trustee 委任的受托人 4)>UTMF  
appointer 委任人 Nr+~3:3  
apportioned pro rata 按比例分摊 7&/1K%x9;  
apportionment 分配；分摊 edCVIY'1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,qo^G0XO  
apportionment formula 分摊方程式 ylb)SXBf  
apportionment of estate duty 遗产税的分摊 RZKx!X4=q  
appraisal 估价；评估 E:k]Z  
appreciable growth 可观增长 .{ZJywE<  
appreciable impact 显着影响 /d">}%Jn  
appreciable increase 可观增长 *D
XX*9 0  
appreciation 增值；升值 BTYYp1  
appreciation against other currencies 相对其他货币升值 >,tJq%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k Jw Pd;%  
appreciation tax 增值税 tIV{uVM[|D  
appropriation 拨款；拨用；拨付 s;E(51V<>  
appropriation account 拨款帐目 3$Vx8:Rhdn  
Appropriation Bill 拨款法案 rNKeY48\  
appropriation-in-aid system 补助拨款办法 n~BQq-1  
approved assets 核准资产 _Pa@%/  
approved basket stock 认可一篮子证券 )db:jPkwd  
approved budget 核准预算 aMxj{*v7  
approved charitable donation 认可慈善捐款 tQYV4h\Qj  
approved charitable institution 认可慈善机构 8~y
P?#p  
approved currency 核准货币；认可货币 ixK9/5T  
approved estimates 核准预算 mPqKk  
approved estimates of expenditure 核准开支预算 UZmUYSu;  
approved overseas insurer 核准海外保险人 !syyOfu`}  
approved overseas trust company 核准海外信托公司 tCoE4Ed  
approved pooled investment fund 核准汇集投资基金 JiO8EIM  
approved provident fund scheme 认可公积金计划 );yZyWDV
 
approved provision 核准拨款 `sIm&.d  
approved redeemable share 核准可赎回股份 J]zhwM  
approved regional stock 认可地区性证券 \IYv9ScAx  
approved retirement scheme 认可退休金计划 tZm`(2S  
approved subordinated loan 核准附属贷款 t#8QyN  
arbitrage 套戥；套汇；套利 TQ:e! 32  
arbitrageur 套戥者；套汇者 {T,}]oX  
arbitrary amount 临时款项 mF!4*k  
arrangement 措施；安排；协定 2hso6Oy/v{  
arrears 欠款 .w _BA)  
arrears of pay 欠付薪酬 !fd>wvJ,:  
arrears of revenue 逾期未收税款；逾期未收的帐项 &cTOr
G  
articles of association 组织章程；组织细则；组织章程细则 +-SO}P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;($xAAR  
ascertainment of profit 确定利润 -sdzA6dp  
"Asia Clear" “亚洲结算系统”