[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
ZLN_,/7  
allotment notice 股份配售通知；配股通知 ySuLt@X  
allotment of shares 股份分配 fs3-rXoB  
allowable 可获宽免；免税的 cdJ`Gk  
allowable business loss 可扣除的营业亏损 ]EVe@  
allowable expenses 可扣税的支出 _Xk03\n6  
allowance 免税额；津贴；备抵；准备金 =8$0
$d  
allowance for debts 债项的免税额 (w#slTFT  
allowance for depreciation by wear and tear 耗损折旧免税额 iA%' ;V  
allowance for funeral expenses 殡殓费的免税额 FU(}=5n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }[KDE{,V  
allowance for repairs and outgoings 修葺及支出方面的免税额 [aWDD[#j~  
allowance to debtor 给债务人的津贴 wHt#'`5  
alteration of capital 资本更改 m[@%
{  
alternate trustee 候补受托人 ~D-JZx  
amalgamation 合并 38*'8=Y#>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]w_   
ambit of charges 征税范围；收费范围 RI5g+Du?  
amended valuation 经修订的估值 oc3dd"8}@  
American Commodities Exchange 美国商品交易所 @tE&<[e  
American Express Bank Limited 美国运通银行 N o_$!)J.  
American Stock Exchange 美国证券交易所 QWzOp\+  
amortization 摊销 u8<&F`7j  
amount due from banks 存放银行同业的款项 s0\f9D  
amount due from banks abroad 存放海外银行同业的款项 \f 
/!  
amount due from holding companies 控股公司欠款 }rKJeOo^x?  
amount due from local banks 存放本港银行同业的款项 <uBhi4  
amount due to banks 银行同业的存款 ~}7$uW0ol  
amount due to banks abroad 海外银行同业的存款 Qc&-\kQ:$u  
amount due to holding companies 控股公司存款 [V> :`?  
amount due to local banks 本港银行同业的存款 B8cB Qv  
amount due to outport banks 外埠银行同业的存款 .# !'c  
amount for note issue 发行纸币的款额 f!M [awj%  
amount of bond 担保契据的款额 ;T5,T   
amount of consideration 代价款额 I=4Xv<F  
amount of contribution 供款数额 :Wyn+  
amount of indebtedness 负债款额 P7'oXtW{o  
amount of principal of the loan 贷款本金额 !"`@sd~  
amount of rates chargeable 应征差饷数额 H-/; l54E  
amount of share capital 股本额 IFd )OZ5  
amount of sums assured 承保款额 K9e~Wl<3  
amount of variation 变动幅度 /R
J6nmN@}  
amount of vote 拨款数额 z` emKFbv  
amount payable 应付款额 6 ?1s`{yy  
amount receivable 应收款额 iA55yT
+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IgPV#  
analysis 分析 lgkl? 0!  
ancillary risk 附属风险 Ss@u,`pr  
annual account 周年帐目；周年帐目报表；年度决算；年结 3bbp>7V!  
annual accounting date 年结日期 0On?{Bw  
annual allowance 每年免税额；年积金；年度津贴；年津 YVQ_tCC_!  
annual balance 年度余额 [+g(  
annual disposable income 每年可动用收入 a,/M'^YyN  
annual estimates 周年预算 :X'*8,]KHH  
annual fee 年费 Vl5SL{+D  
annual general meeting 周年大会 j!zA+hF(  
annual growth rate 年增率；每年增长率 Fb<n0[m  
annual long-term supplement 长期个案每年补助金 0t#NMW  
annual pensionable emolument 可供计算退休金的年薪 u @{E{  
annual report 年报 
Xt</ -`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1fz*SIjG  
annual return 周年报表；周年申报表；每年报税表格 xoqiRtlY:  
Annual Return Rules 《周年报表规则》 x4CtSGG85f  
annual review of consumer prices 每年消费物价回顾 ,{.zh&=4  
annual roll-forward basis 逐年延展方式 82j'MgGP  
annual salary 年薪 zW*}`S"  
annual statement 年度报表；年度决算表 F^ I\X  
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 .ocx(_3G  
annuitant 年金受益人 P'a0CE%  
annuity 年金 ksB  
annuity contract 年金合约 |ZvNH ~!  
annuity on human life 人寿年金 Z~r[;={,  
antecedent debt 先前的债项 AddGB^7yl  
ante-dated cheque 倒填日期支票 qSFc=Wwc  
anticipated expenditure 预期开支 Uby,Tu  
anticipated net profit 预期纯利 a{<p'_  
anticipated revenue 预期收入 BQyvj\
uJ  
anti-inflation measure 反通货膨胀措施 bjPka{PBj  
anti-inflationary stance 反通货膨胀立场 %xf)m[JU=  
apparent deficit 表面赤字 )>(L{y|uYX  
apparent financial solvency 表面偿债能力 Hze-Ob8  
apparent partner 表面合伙人 Z} c'Bm(  
application for personal assessment 个人入息课税申请书 El~-M`Gf  
application of fund 资金应用 7m@
)Lv

 
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 PV?]UUc'n<  
appointed actuary 委任精算师 uz]E_&2  
appointed auditor 委任核数师；委任审计师 /h/6&R0l  
appointed trustee 委任的受托人 Q Oz9\,C  
appointer 委任人 Dc5bkm  
apportioned pro rata 按比例分摊 k1wCa^*gc  
apportionment 分配；分摊 q
^Z~IZ8IT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \.c]kG>k-  
apportionment formula 分摊方程式 /nc~T3j  
apportionment of estate duty 遗产税的分摊 xKY$L*  
appraisal 估价；评估 'dkXYtKCB  
appreciable growth 可观增长 sC% b~  
appreciable impact 显着影响 o[o:A|n  
appreciable increase 可观增长 ?3`q+[:   
appreciation 增值；升值 ,VAp>x+O  
appreciation against other currencies 相对其他货币升值 CXTt(-FT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *Wzwbwg  
appreciation tax 增值税 JxjP@nr  
appropriation 拨款；拨用；拨付 ' nMApPl  
appropriation account 拨款帐目 O~.U:45t  
Appropriation Bill 拨款法案 c\M#5+1j  
appropriation-in-aid system 补助拨款办法 GP*
 +  
approved assets 核准资产 Y5HfN[u^7  
approved basket stock 认可一篮子证券 +W6Hva.  
approved budget 核准预算 mKV'jm0  
approved charitable donation 认可慈善捐款 ,:^ N[b   
approved charitable institution 认可慈善机构 Ejq=*UOP  
approved currency 核准货币；认可货币 SC'BmR"ox  
approved estimates 核准预算 w TlGJ$D0  
approved estimates of expenditure 核准开支预算 x"vwWJN
Q  
approved overseas insurer 核准海外保险人 
G-arnu)  
approved overseas trust company 核准海外信托公司 7U,k 2LS  
approved pooled investment fund 核准汇集投资基金 z/S,+!|z  
approved provident fund scheme 认可公积金计划 prZ55MS.  
approved provision 核准拨款 -&imjy<  
approved redeemable share 核准可赎回股份 qh-[L  
approved regional stock 认可地区性证券 aM), M]m[  
approved retirement scheme 认可退休金计划 BjiYv}J  
approved subordinated loan 核准附属贷款 tevQW  
arbitrage 套戥；套汇；套利 ^\:yf.k  
arbitrageur 套戥者；套汇者 N=#4L
$@-  
arbitrary amount 临时款项 yIOLs}!SF  
arrangement 措施；安排；协定 .!i0_Rv5x  
arrears 欠款 [G 
a~%m  
arrears of pay 欠付薪酬 sMH#BCC  
arrears of revenue 逾期未收税款；逾期未收的帐项 z5 Bi=~=#  
articles of association 组织章程；组织细则；组织章程细则 4b4QbJ$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CN/IH  
ascertainment of profit 确定利润 B20_ig:  
"Asia Clear" “亚洲结算系统”