[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 wE09
%  
allotment notice 股份配售通知；配股通知 o^&nkR  
allotment of shares 股份分配 RB/;qdqR  
allowable 可获宽免；免税的 a6.0$'  
allowable business loss 可扣除的营业亏损 '9q:gFO  
allowable expenses 可扣税的支出 }h`ddo  
allowance 免税额；津贴；备抵；准备金 R//S(eU68\  
allowance for debts 债项的免税额 GxcW^{;  
allowance for depreciation by wear and tear 耗损折旧免税额 ?$rHyI  
allowance for funeral expenses 殡殓费的免税额 m^ [VM&%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5NAB^&{Z<X  
allowance for repairs and outgoings 修葺及支出方面的免税额 Hqm1[G)  
allowance to debtor 给债务人的津贴 Av^<_`L:  
alteration of capital 资本更改 wDS(zG  
alternate trustee 候补受托人 UG<`m]  
amalgamation 合并 `?xE-S ;Pn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =OF]xpI'&a  
ambit of charges 征税范围；收费范围 @c#M^:9Dc  
amended valuation 经修订的估值 $79-)4;z 4  
American Commodities Exchange 美国商品交易所 2 *@.hBi  
American Express Bank Limited 美国运通银行 9Kd:7@U  
American Stock Exchange 美国证券交易所 .</.(7  
amortization 摊销 ?{*/VJl$  
amount due from banks 存放银行同业的款项 wZ =*ejo  
amount due from banks abroad 存放海外银行同业的款项 7FD.3/  
amount due from holding companies 控股公司欠款 |9cSG),z  
amount due from local banks 存放本港银行同业的款项 Stxrgmu  
amount due to banks 银行同业的存款 #R$[?fW  
amount due to banks abroad 海外银行同业的存款 W8{zV_TB
m  
amount due to holding companies 控股公司存款
Hg;;>  
amount due to local banks 本港银行同业的存款 ?e+$?8l[3  
amount due to outport banks 外埠银行同业的存款 r:uW(<EP^  
amount for note issue 发行纸币的款额 -z$&lP]  
amount of bond 担保契据的款额 @Tg+Kt  
amount of consideration 代价款额 +zn207.`  
amount of contribution 供款数额 *Me{G y  
amount of indebtedness 负债款额 1$
G'Kg/  
amount of principal of the loan 贷款本金额 $y&1.caMa  
amount of rates chargeable 应征差饷数额 o@g/,V $  
amount of share capital 股本额 Kw^tvRt'*  
amount of sums assured 承保款额 F|t_&$Is?  
amount of variation 变动幅度 gR:21*&cz  
amount of vote 拨款数额 w_eUU)z  
amount payable 应付款额 (N25.}8Y  
amount receivable 应收款额 Ffp<|2T2_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N`%f+eT(  
analysis 分析 Um'r6ty  
ancillary risk 附属风险 @n:.D9  
annual account 周年帐目；周年帐目报表；年度决算；年结 y?s8UEC  
annual accounting date 年结日期 C2 ] x  
annual allowance 每年免税额；年积金；年度津贴；年津 CuD^
@  
annual balance 年度余额 gELb(Y\ak  
annual disposable income 每年可动用收入 SQd`xbIuL  
annual estimates 周年预算 +O,h<*y  
annual fee 年费 %[C-KQH  
annual general meeting 周年大会 ]/{987  
annual growth rate 年增率；每年增长率 !,3U_!  
annual long-term supplement 长期个案每年补助金 pe1_E KU  
annual pensionable emolument 可供计算退休金的年薪 P?P))UB5  
annual report 年报 ;Jrk#7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AE "E($S`  
annual return 周年报表；周年申报表；每年报税表格 j,/t<@S>  
Annual Return Rules 《周年报表规则》 H;OPA8\n  
annual review of consumer prices 每年消费物价回顾 :'LG%E:b  
annual roll-forward basis 逐年延展方式 t,yzqn  
annual salary 年薪 JKsdPW<?  
annual statement 年度报表；年度决算表 ';z5]O~  
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 2dF:;k k  
annuitant 年金受益人 _ooSMp|  
annuity 年金 .5~W3v <  
annuity contract 年金合约 9k@`{+wmZ  
annuity on human life 人寿年金 ].eY]o}=  
antecedent debt 先前的债项 f{DcR"  
ante-dated cheque 倒填日期支票 CxOBH89(  
anticipated expenditure 预期开支 $q6
'VLPo  
anticipated net profit 预期纯利 4{r_EV[(  
anticipated revenue 预期收入 sC .R.  
anti-inflation measure 反通货膨胀措施 4U*
u H  
anti-inflationary stance 反通货膨胀立场 'Na/AcRdg  
apparent deficit 表面赤字 !B3lsXLSY  
apparent financial solvency 表面偿债能力 FiQx5}MMhu  
apparent partner 表面合伙人 \#A=twp  
application for personal assessment 个人入息课税申请书 Ay Oba
a5  
application of fund 资金应用 *I}_
B\kY  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 :tA|g  
appointed actuary 委任精算师 CXsi  
appointed auditor 委任核数师；委任审计师 Y%V|M0 0`  
appointed trustee 委任的受托人 j;k(AM<  
appointer 委任人 A<& :-Zz  
apportioned pro rata 按比例分摊 0+\~^  
apportionment 分配；分摊 ^8V cm*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DjT ekn  
apportionment formula 分摊方程式 ,j('QvavJ  
apportionment of estate duty 遗产税的分摊 X; gN[  
appraisal 估价；评估 JqdNO:8  
appreciable growth 可观增长 QJG]z'c+  
appreciable impact 显着影响 UI4X
v  
appreciable increase 可观增长 M]>JI'8  
appreciation 增值；升值 B`4[@$  
appreciation against other currencies 相对其他货币升值 Wsr #YNhx|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q KL_1 ~  
appreciation tax 增值税 |7CH   
appropriation 拨款；拨用；拨付 iK"j@1|  
appropriation account 拨款帐目 YJ5;a\QxN  
Appropriation Bill 拨款法案 C3%,pDh  
appropriation-in-aid system 补助拨款办法 w^*jhvV%kW  
approved assets 核准资产 vR?L/G^.  
approved basket stock 认可一篮子证券 +M\*C#  
approved budget 核准预算 1?(mE7H#  
approved charitable donation 认可慈善捐款 5m+:G
iI  
approved charitable institution 认可慈善机构 Hc@Z7eQ3^  
approved currency 核准货币；认可货币 B%Yb+
M&K  
approved estimates 核准预算 ~X;(m
<f2  
approved estimates of expenditure 核准开支预算 Ej1 [ry  
approved overseas insurer 核准海外保险人 Oz9k.[j(  
approved overseas trust company 核准海外信托公司 rrSA.J{  
approved pooled investment fund 核准汇集投资基金 'FBvAk6  
approved provident fund scheme 认可公积金计划 qR_"aQ7s2  
approved provision 核准拨款 !UUh7'W4u  
approved redeemable share 核准可赎回股份 is}Fy>9i  
approved regional stock 认可地区性证券 MjU>qx::  
approved retirement scheme 认可退休金计划 p Nu13o~  
approved subordinated loan 核准附属贷款 0nAeeVz|  
arbitrage 套戥；套汇；套利 i[ BR"(  
arbitrageur 套戥者；套汇者 33\b@F7 b  
arbitrary amount 临时款项 \Mlj 7.u]  
arrangement 措施；安排；协定 GX_Lxc_<f  
arrears 欠款 S$"A[  
arrears of pay 欠付薪酬 f|VP_o<  
arrears of revenue 逾期未收税款；逾期未收的帐项 YKh%`Y1<  
articles of association 组织章程；组织细则；组织章程细则 LM
_4
.J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cQPH le2  
ascertainment of profit 确定利润 cf@#a@7m9  
"Asia Clear" “亚洲结算系统”