[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
y;4g>m a0  
allotment notice 股份配售通知；配股通知 *=v%($~PK6  
allotment of shares 股份分配 &+ PVY>q  
allowable 可获宽免；免税的 =3SJl1w1  
allowable business loss 可扣除的营业亏损 `,/5skeJ  
allowable expenses 可扣税的支出 +|8.ymvm  
allowance 免税额；津贴；备抵；准备金 D
d/]?4  
allowance for debts 债项的免税额 3XQe? 2:<  
allowance for depreciation by wear and tear 耗损折旧免税额 K"5q387!  
allowance for funeral expenses 殡殓费的免税额 k$8Zg*)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 iS<1C
`%>  
allowance for repairs and outgoings 修葺及支出方面的免税额 G/fBeK$.  
allowance to debtor 给债务人的津贴 F^%\AA]8  
alteration of capital 资本更改 s6(md<r  
alternate trustee 候补受托人 Q)M-f;O  
amalgamation 合并 Q*1'k%7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M.Tp)ig\#  
ambit of charges 征税范围；收费范围 LikCIO  
amended valuation 经修订的估值 h"Wpb}FT  
American Commodities Exchange 美国商品交易所 T"C.>G'[B  
American Express Bank Limited 美国运通银行 a_{'I6a*,  
American Stock Exchange 美国证券交易所 (a-Lx2T  
amortization 摊销 0pW;H|h  
amount due from banks 存放银行同业的款项 0`p"7!r  
amount due from banks abroad 存放海外银行同业的款项 HrFbUK@@  
amount due from holding companies 控股公司欠款 z[R dM#L  
amount due from local banks 存放本港银行同业的款项 i[FY
R;C  
amount due to banks 银行同业的存款 {}iS5[H]  
amount due to banks abroad 海外银行同业的存款
KHC F
z  
amount due to holding companies 控股公司存款 {%^4%Eco  
amount due to local banks 本港银行同业的存款 Cc`-34/%  
amount due to outport banks 外埠银行同业的存款 (Pw,3CbJ  
amount for note issue 发行纸币的款额 wxj}k7_(`A  
amount of bond 担保契据的款额 D8PC;@m  
amount of consideration 代价款额 *3@8,~_t
p  
amount of contribution 供款数额 V6((5o#  
amount of indebtedness 负债款额 T\6,@7  
amount of principal of the loan 贷款本金额 vSoG] :1  
amount of rates chargeable 应征差饷数额 (f_J @n  
amount of share capital 股本额 Y$c7uA:4  
amount of sums assured 承保款额 F6Q%<p a  
amount of variation 变动幅度 wTZ(vX*mK  
amount of vote 拨款数额 \ISg6v{/  
amount payable 应付款额 T3S FG]H  
amount receivable 应收款额 eX}aa0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /kRCCs8t}  
analysis 分析 Z(R0IW  
ancillary risk 附属风险 h<$%y(lP  
annual account 周年帐目；周年帐目报表；年度决算；年结 f2SJ4"X
  
annual accounting date 年结日期 u(f;4`  
annual allowance 每年免税额；年积金；年度津贴；年津 QXL .4r%  
annual balance 年度余额 LN<rBF[_:f  
annual disposable income 每年可动用收入 U#iW1jPE2  
annual estimates 周年预算 S>*i\OnI'  
annual fee 年费 6|3 X*Orn  
annual general meeting 周年大会 2|B@s3a  
annual growth rate 年增率；每年增长率 /%
p ~  
annual long-term supplement 长期个案每年补助金 #^9k&t#!6  
annual pensionable emolument 可供计算退休金的年薪 EowzEGq!a5  
annual report 年报 e 6>j gy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Cd]A1<6s  
annual return 周年报表；周年申报表；每年报税表格 6o9&FU  
Annual Return Rules 《周年报表规则》 <u0}&/  
annual review of consumer prices 每年消费物价回顾 cVO-iPK  
annual roll-forward basis 逐年延展方式 RIO?rt;  
annual salary 年薪 K4]ZVMm/*  
annual statement 年度报表；年度决算表 }-XZ1qr  
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 E?KPez  
annuitant 年金受益人 Vmh$c*TE  
annuity 年金 L{)t(H>O  
annuity contract 年金合约 e00}YWf%  
annuity on human life 人寿年金 n$7*L9)(C  
antecedent debt 先前的债项 L,nb<  
ante-dated cheque 倒填日期支票 " Qyi/r41  
anticipated expenditure 预期开支 YN <vOv  
anticipated net profit 预期纯利 59W~bWHCP  
anticipated revenue 预期收入 r#&JfAo  
anti-inflation measure 反通货膨胀措施 }oSgx  
anti-inflationary stance 反通货膨胀立场 Ej6ho0_  
apparent deficit 表面赤字 34k>O  
apparent financial solvency 表面偿债能力 *vIP\NL?H  
apparent partner 表面合伙人 %N(>B_t\  
application for personal assessment 个人入息课税申请书 z\8s |!  
application of fund 资金应用 XIZN9/;  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P6ktA-Hv>  
appointed actuary 委任精算师 x^pt^KR;  
appointed auditor 委任核数师；委任审计师 @ V5i  
appointed trustee 委任的受托人 _~C1M&b(X3  
appointer 委任人 5/h-Hr  
apportioned pro rata 按比例分摊 zks7wt]A  
apportionment 分配；分摊 JXq!v:w6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5jwv!L<n  
apportionment formula 分摊方程式 "X;5* 4+  
apportionment of estate duty 遗产税的分摊 l`A&LQ[  
appraisal 估价；评估 +S-60EN *A  
appreciable growth 可观增长 =&9c5"V&  
appreciable impact 显着影响 RjO0*$>h  
appreciable increase 可观增长 jV%=YapF  
appreciation 增值；升值 >b=."i  
appreciation against other currencies 相对其他货币升值 )rAJ>;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kTI5CoXzq  
appreciation tax 增值税 !.t D.(XP  
appropriation 拨款；拨用；拨付 C8T0= o/-`  
appropriation account 拨款帐目 5$Kj#9g-#  
Appropriation Bill 拨款法案 >qr/1mW  
appropriation-in-aid system 补助拨款办法 o,c}L9nvt  
approved assets 核准资产 N|>JLZ>  
approved basket stock 认可一篮子证券 Tbv w?3  
approved budget 核准预算 rWDD$4y  
approved charitable donation 认可慈善捐款 |K{d5\_  
approved charitable institution 认可慈善机构 6aHD?a o  
approved currency 核准货币；认可货币
-
mh"["L"  
approved estimates 核准预算 \)o.Y zAo@  
approved estimates of expenditure 核准开支预算 n=F rv*"Z  
approved overseas insurer 核准海外保险人 @|wU @by{  
approved overseas trust company 核准海外信托公司 kN{$-v=K  
approved pooled investment fund 核准汇集投资基金 19y,O0# _  
approved provident fund scheme 认可公积金计划 oD\t4]?E  
approved provision 核准拨款 v7KBYN  
approved redeemable share 核准可赎回股份 G `!A#As  
approved regional stock 认可地区性证券 p'%S{v@5((  
approved retirement scheme 认可退休金计划 i\b^}m8c.N  
approved subordinated loan 核准附属贷款 } S]!W\a  
arbitrage 套戥；套汇；套利 w%iwxo  
arbitrageur 套戥者；套汇者 1i~q~O,  
arbitrary amount 临时款项 /d:hW4}<}.  
arrangement 措施；安排；协定 hxM{}}.E  
arrears 欠款 4Otq3s34FT  
arrears of pay 欠付薪酬 .s,04xW\  
arrears of revenue 逾期未收税款；逾期未收的帐项 D&o\q68W  
articles of association 组织章程；组织细则；组织章程细则 L*,
h=#x(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '7oCWHq[  
ascertainment of profit 确定利润 6S_mfWsi  
"Asia Clear" “亚洲结算系统”