[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
u:{. Hn`  
allotment notice 股份配售通知；配股通知 !Cv<>_N).  
allotment of shares 股份分配 lN]X2 4t  
allowable 可获宽免；免税的 =:0IHyB#0  
allowable business loss 可扣除的营业亏损 :#"OCXr  
allowable expenses 可扣税的支出 k^vmR
e<lk  
allowance 免税额；津贴；备抵；准备金 4^jZv$l5  
allowance for debts 债项的免税额 S4uR\|  
allowance for depreciation by wear and tear 耗损折旧免税额 QKL]O*  
allowance for funeral expenses 殡殓费的免税额 pqNoL* H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m-pIFL<^N  
allowance for repairs and outgoings 修葺及支出方面的免税额  hE?GO,  
allowance to debtor 给债务人的津贴 s3f GX|;  
alteration of capital 资本更改 '&o> %V  
alternate trustee 候补受托人 u.xA}yVS  
amalgamation 合并 F0o18k_"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YRT}fd>R&  
ambit of charges 征税范围；收费范围 _tg3%X]  
amended valuation 经修订的估值 ES:p^/=*  
American Commodities Exchange 美国商品交易所 5 "Xo
 R)  
American Express Bank Limited 美国运通银行 $(<*pU  
American Stock Exchange 美国证券交易所 L5
2z  
amortization 摊销 cR@
}   
amount due from banks 存放银行同业的款项 _ jM6ej<  
amount due from banks abroad 存放海外银行同业的款项 xX67bswG  
amount due from holding companies 控股公司欠款
h^3Vd K,  
amount due from local banks 存放本港银行同业的款项 [$Xu  
amount due to banks 银行同业的存款 :fMM-?s]  
amount due to banks abroad 海外银行同业的存款 [+[fD  
amount due to holding companies 控股公司存款 &`9bGO
  
amount due to local banks 本港银行同业的存款 h11bK'TIv  
amount due to outport banks 外埠银行同业的存款 uma9yIk  
amount for note issue 发行纸币的款额 Zq6ebj  
amount of bond 担保契据的款额 oU{-B$w  
amount of consideration 代价款额 <i`K%+<WO  
amount of contribution 供款数额 l.t.,:  
amount of indebtedness 负债款额 ?)ZLxLV::  
amount of principal of the loan 贷款本金额 'XjHB!!hU  
amount of rates chargeable 应征差饷数额 D/!G
]hx  
amount of share capital 股本额 !&<Wc ^PG  
amount of sums assured 承保款额 xdSj+507  
amount of variation 变动幅度 <MDFfnj  
amount of vote 拨款数额 (j\UoKLRt  
amount payable 应付款额 9cHNwgD>v  
amount receivable 应收款额 ^SES')x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 085 ^!AZ  
analysis 分析 uc `rt"  
ancillary risk 附属风险 WW Kr & )  
annual account 周年帐目；周年帐目报表；年度决算；年结 P|QnZ){  
annual accounting date 年结日期 l'X?S(fiV  
annual allowance 每年免税额；年积金；年度津贴；年津 Tr+Y@]"  
annual balance 年度余额 4?6'~G$k  
annual disposable income 每年可动用收入 "\P~Re"EH  
annual estimates 周年预算 iS^^Z ZyR  
annual fee 年费 S&g-  
annual general meeting 周年大会 tLGwF3e$A  
annual growth rate 年增率；每年增长率 )}Mt'd  
annual long-term supplement 长期个案每年补助金 PfMOc+ q  
annual pensionable emolument 可供计算退休金的年薪 t3kh]2t  
annual report 年报 I5 7<0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jZgnt{  
annual return 周年报表；周年申报表；每年报税表格 ;?[+vf")  
Annual Return Rules 《周年报表规则》 r_2VExk  
annual review of consumer prices 每年消费物价回顾 o I"Fpo  
annual roll-forward basis 逐年延展方式 t`/RcAwA  
annual salary 年薪 w[7HY@[  
annual statement 年度报表；年度决算表 zj0pP{y
 
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 QrRCsy70  
annuitant 年金受益人 pPqbD}p  
annuity 年金 SOY#, Zu  
annuity contract 年金合约 {d5ur@G1  
annuity on human life 人寿年金 &ppZRdq]  
antecedent debt 先前的债项 EwJn1Mvq  
ante-dated cheque 倒填日期支票 JL+[1=uE1L  
anticipated expenditure 预期开支 t@mw f3,  
anticipated net profit 预期纯利 
A&|(%  
anticipated revenue 预期收入 GAe_Z(T  
anti-inflation measure 反通货膨胀措施 C3 c|@7FU  
anti-inflationary stance 反通货膨胀立场 &S`'o%B  
apparent deficit 表面赤字 '48|f`8$  
apparent financial solvency 表面偿债能力 BJ;cF"Kp  
apparent partner 表面合伙人 st^N QL  
application for personal assessment 个人入息课税申请书 I.0Usa"z  
application of fund 资金应用 %y~]3XWik  
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 X|0`$f  
appointed actuary 委任精算师 'g, x}6  
appointed auditor 委任核数师；委任审计师 <i@j
D  
appointed trustee 委任的受托人 n!,TBCNX  
appointer 委任人 8c'-eT"  
apportioned pro rata 按比例分摊 K":tr~V;  
apportionment 分配；分摊 `e:RZ
  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s~'C'B?  
apportionment formula 分摊方程式 Qpu2RfP  
apportionment of estate duty 遗产税的分摊 "U~@o4u;  
appraisal 估价；评估 8&iI+\lCy  
appreciable growth 可观增长 B~?Q. <M  
appreciable impact 显着影响 &^<T/PiR  
appreciable increase 可观增长 =Qq^=3@h  
appreciation 增值；升值 J;9QDrl`  
appreciation against other currencies 相对其他货币升值 {}2p1-(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #8HXR3L5=!  
appreciation tax 增值税 G~j<I/)"  
appropriation 拨款；拨用；拨付 J:!Gf^/)  
appropriation account 拨款帐目 ~ZIRCTQ"  
Appropriation Bill 拨款法案 Q/SC7R&"t  
appropriation-in-aid system 补助拨款办法 !q1^X% a  
approved assets 核准资产 LPgI"6cP  
approved basket stock 认可一篮子证券 YZ+g<HXB  
approved budget 核准预算 _A~gqOe  
approved charitable donation 认可慈善捐款 yM~D.D3H  
approved charitable institution 认可慈善机构 LU=)\U@Q  
approved currency 核准货币；认可货币 / =<ul-K  
approved estimates 核准预算 +=xRr?F  
approved estimates of expenditure 核准开支预算 0X6o  
approved overseas insurer 核准海外保险人 q.Mck9R7  
approved overseas trust company 核准海外信托公司 +VFw YdW,  
approved pooled investment fund 核准汇集投资基金 zIm!8a  
approved provident fund scheme 认可公积金计划 \d`S
z *  
approved provision 核准拨款 a#j^
gu$m  
approved redeemable share 核准可赎回股份 -v2q:x'G#  
approved regional stock 认可地区性证券 XsMphZnK  
approved retirement scheme 认可退休金计划 `cRB!w=KHV  
approved subordinated loan 核准附属贷款 s$G8`$+i1  
arbitrage 套戥；套汇；套利 Gi2Ey37]O  
arbitrageur 套戥者；套汇者 hS/'b $#  
arbitrary amount 临时款项 YCdxU1V  
arrangement 措施；安排；协定 `a9>4  
arrears 欠款 -L3RzX  
arrears of pay 欠付薪酬 VAzJclB  
arrears of revenue 逾期未收税款；逾期未收的帐项 LxDhthZi_  
articles of association 组织章程；组织细则；组织章程细则 nA j2k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |}Lgo"cTC  
ascertainment of profit 确定利润 }E lce}  
"Asia Clear" “亚洲结算系统”