[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 9pN},F91n:  
allotment notice 股份配售通知；配股通知 @y,pfWh`  
allotment of shares 股份分配 /Jz?~H{%n  
allowable 可获宽免；免税的 PPiN`GM  
allowable business loss 可扣除的营业亏损 D/1{v  
allowable expenses 可扣税的支出 n_[;2XQQ  
allowance 免税额；津贴；备抵；准备金 
!Yx9=>R  
allowance for debts 债项的免税额 /]~Oa#SQ:  
allowance for depreciation by wear and tear 耗损折旧免税额 ^O_E T$  
allowance for funeral expenses 殡殓费的免税额 W0GDn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X-$~j+YC  
allowance for repairs and outgoings 修葺及支出方面的免税额 k&-SB -  
allowance to debtor 给债务人的津贴  b,]QfC  
alteration of capital 资本更改 =aM(r6 C  
alternate trustee 候补受托人 aw z(W>  
amalgamation 合并 1m$:Rn^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2l5>>yY  
ambit of charges 征税范围；收费范围 sJ{S(wpi"  
amended valuation 经修订的估值 d{?X:*F  
American Commodities Exchange 美国商品交易所 v8Ga@*  
American Express Bank Limited 美国运通银行 - inZX`afA  
American Stock Exchange 美国证券交易所 :q_(=EA  
amortization 摊销 nH*JR  
amount due from banks 存放银行同业的款项 &)4#0L4  
amount due from banks abroad 存放海外银行同业的款项 kWVaHZr  
amount due from holding companies 控股公司欠款 IbFS8 *a\  
amount due from local banks 存放本港银行同业的款项 $)w9EG
Z  
amount due to banks 银行同业的存款 G:'hT=8  
amount due to banks abroad 海外银行同业的存款 hV,)u3  
amount due to holding companies 控股公司存款 "<f"r#   
amount due to local banks 本港银行同业的存款 >OP[qj  
amount due to outport banks 外埠银行同业的存款 r+6=b "  
amount for note issue 发行纸币的款额 8KH|: >s=  
amount of bond 担保契据的款额 k/MrNiC  
amount of consideration 代价款额 kXw&*B-/  
amount of contribution 供款数额 49vKb(bz{  
amount of indebtedness 负债款额 nksx|i l  
amount of principal of the loan 贷款本金额 Gw4~  
amount of rates chargeable 应征差饷数额 0Z.b d=H  
amount of share capital 股本额 6_KO6O7g  
amount of sums assured 承保款额 M^f+R'Q3  
amount of variation 变动幅度 `ceetr=  
amount of vote 拨款数额 O}Y& @V%4k  
amount payable 应付款额 UVND1XV^f  
amount receivable 应收款额 =ELl86=CG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sFhmp  
analysis 分析 'Em5AA`>  
ancillary risk 附属风险 IGKF&s*;{[  
annual account 周年帐目；周年帐目报表；年度决算；年结 W dM?{; #  
annual accounting date 年结日期 |$
AoI  
annual allowance 每年免税额；年积金；年度津贴；年津 vumA W*  
annual balance 年度余额 b #ih=qE  
annual disposable income 每年可动用收入 WX@a2c.'  
annual estimates 周年预算 ces|HPBa&6  
annual fee 年费 lOk'stLNa&  
annual general meeting 周年大会 %kB84dE  
annual growth rate 年增率；每年增长率 5 ,H,OZ}  
annual long-term supplement 长期个案每年补助金 9fLxp$`(T  
annual pensionable emolument 可供计算退休金的年薪 ;8!L*uMI  
annual report 年报 r$7zk<01  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [FhFeW>  
annual return 周年报表；周年申报表；每年报税表格 u">KE6um  
Annual Return Rules 《周年报表规则》 " n, ?)  
annual review of consumer prices 每年消费物价回顾 '3h"Ol{b  
annual roll-forward basis 逐年延展方式 <d&9`e1Hc  
annual salary 年薪 Jat|n97$  
annual statement 年度报表；年度决算表 {,kA'Px)  
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 &x= PAu  
annuitant 年金受益人 (RhGBgp  
annuity 年金 <$H-/~Y  
annuity contract 年金合约 Cp[{|U-?G  
annuity on human life 人寿年金 IYZ$a/{P  
antecedent debt 先前的债项 s48 { R4  
ante-dated cheque 倒填日期支票 iLd_{  
anticipated expenditure 预期开支 ;gE]*Y.Z.p  
anticipated net profit 预期纯利 uH"W07  
anticipated revenue 预期收入 (P=q&]l[  
anti-inflation measure 反通货膨胀措施 aaa6R|>0  
anti-inflationary stance 反通货膨胀立场 Wzm!:U2R*  
apparent deficit 表面赤字 vz {Z tE"  
apparent financial solvency 表面偿债能力 J 'qhY'te  
apparent partner 表面合伙人 YwYCXFQ|  
application for personal assessment 个人入息课税申请书 TOH!vQP  
application of fund 资金应用 eaNMcC1  
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 i LvzoQ  
appointed actuary 委任精算师 5;:P^[cH9  
appointed auditor 委任核数师；委任审计师 .=I:cniw\r  
appointed trustee 委任的受托人 7Pb: z4j  
appointer 委任人 nqnVFkGd9  
apportioned pro rata 按比例分摊 "2J$~2{N  
apportionment 分配；分摊 ;|a,1#x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i'6>_,\(  
apportionment formula 分摊方程式 k|kn#X3X  
apportionment of estate duty 遗产税的分摊 zG"*B_l}+  
appraisal 估价；评估 )p?p39
>h  
appreciable growth 可观增长 ?G|*=-8  
appreciable impact 显着影响 -c_}^j  
appreciable increase 可观增长 &@dMIJK"(  
appreciation 增值；升值 ,)u7PMs  
appreciation against other currencies 相对其他货币升值 G]NnGL<xk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :h(r2?=7  
appreciation tax 增值税 ?WD JWp%  
appropriation 拨款；拨用；拨付 $N@EH;{_0  
appropriation account 拨款帐目 [*{G,=tF`Y  
Appropriation Bill 拨款法案 KV1/!r+
*  
appropriation-in-aid system 补助拨款办法 T?!D?YV  
approved assets 核准资产 szZ8
-
Y  
approved basket stock 认可一篮子证券 M2{AaYgD  
approved budget 核准预算 i,3[0*ge  
approved charitable donation 认可慈善捐款 +?&|p0  
approved charitable institution 认可慈善机构 B'@a36  
approved currency 核准货币；认可货币 s]lIDp}  
approved estimates 核准预算 rhr(u Cp/  
approved estimates of expenditure 核准开支预算 y
?r:`n  
approved overseas insurer 核准海外保险人 rzk]{W  
approved overseas trust company 核准海外信托公司 M@TXzn!&o  
approved pooled investment fund 核准汇集投资基金 . #7B10  
approved provident fund scheme 认可公积金计划 <E&[sQ|3  
approved provision 核准拨款 BZdryk:S  
approved redeemable share 核准可赎回股份 H.H$5(?O  
approved regional stock 认可地区性证券 da,;IE{1u  
approved retirement scheme 认可退休金计划 >sfH[b  
approved subordinated loan 核准附属贷款 7K.in3M(  
arbitrage 套戥；套汇；套利 C=y[WsT   
arbitrageur 套戥者；套汇者 vwc)d{ND  
arbitrary amount 临时款项 cW|M4`  
arrangement 措施；安排；协定 0Na/3cz|zg  
arrears 欠款 2u=Nb0  
arrears of pay 欠付薪酬 M8,_E\*  
arrears of revenue 逾期未收税款；逾期未收的帐项 )9PP3"I  
articles of association 组织章程；组织细则；组织章程细则 r/G6O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r6u) 6J=  
ascertainment of profit 确定利润 Wwf],Ya  
"Asia Clear" “亚洲结算系统”