[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
<ZF|2  
allotment notice 股份配售通知；配股通知 Zn'tNt/  
allotment of shares 股份分配 jb-kg</A  
allowable 可获宽免；免税的 sa(.Anmlj  
allowable business loss 可扣除的营业亏损 ( %\7dxiK  
allowable expenses 可扣税的支出 AO$AT_s  
allowance 免税额；津贴；备抵；准备金 o)/Pr7Qn  
allowance for debts 债项的免税额 !qj[$x-ns  
allowance for depreciation by wear and tear 耗损折旧免税额 )O
DF6Ag  
allowance for funeral expenses 殡殓费的免税额 W(`QbNJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :x)H !z P  
allowance for repairs and outgoings 修葺及支出方面的免税额 hTr5Q33y>  
allowance to debtor 给债务人的津贴 6'r8.~O  
alteration of capital 资本更改 ]R#:Bq!F  
alternate trustee 候补受托人 [|DKBJ  
amalgamation 合并 /Vn>(;lo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?)xIn)#ls  
ambit of charges 征税范围；收费范围 jO-?t9^  
amended valuation 经修订的估值 ?m |}}a  
American Commodities Exchange 美国商品交易所 5^u$zfR  
American Express Bank Limited 美国运通银行 //q(v,D%Q  
American Stock Exchange 美国证券交易所 q8v[u_(yD  
amortization 摊销 f" QiVJq  
amount due from banks 存放银行同业的款项 Ey&H?OFiP  
amount due from banks abroad 存放海外银行同业的款项 {r,Uik-nL  
amount due from holding companies 控股公司欠款 h[ DNhR  
amount due from local banks 存放本港银行同业的款项 4wl1hp>,  
amount due to banks 银行同业的存款 HTJ2D@h  
amount due to banks abroad 海外银行同业的存款 L*(9Hti  
amount due to holding companies 控股公司存款 WQK<z!W5  
amount due to local banks 本港银行同业的存款 }}AIpYp,P  
amount due to outport banks 外埠银行同业的存款 g* q#VmE  
amount for note issue 发行纸币的款额  EKwQ$?I  
amount of bond 担保契据的款额 <v_=k],W  
amount of consideration 代价款额 $MQ}+ *Wr  
amount of contribution 供款数额 1i76u!{U  
amount of indebtedness 负债款额 MtLWpi u@[  
amount of principal of the loan 贷款本金额 Zd*$^P,|  
amount of rates chargeable 应征差饷数额 m&UP@hUV-  
amount of share capital 股本额 wV s?E  
amount of sums assured 承保款额 :C~Ar]  
amount of variation 变动幅度 ^SdF\uk{?6  
amount of vote 拨款数额 8\n3 i"  
amount payable 应付款额 :!`"GaTy  
amount receivable 应收款额 0#,a#P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $)i`!7`4=  
analysis 分析 )g0lI  
ancillary risk 附属风险 22`^Rsb,6L  
annual account 周年帐目；周年帐目报表；年度决算；年结 x84!/n ^z  
annual accounting date 年结日期 *o6}>;  
annual allowance 每年免税额；年积金；年度津贴；年津 _bFUr  
annual balance 年度余额 i"2OsGT  
annual disposable income 每年可动用收入 w?Te%/s.  
annual estimates 周年预算 )pB#7aEw  
annual fee 年费 ')X (P>  
annual general meeting 周年大会 o.+;]i}D  
annual growth rate 年增率；每年增长率 |3*9+4]a  
annual long-term supplement 长期个案每年补助金 DBT4 W/  
annual pensionable emolument 可供计算退休金的年薪 *c0H_8e  
annual report 年报 bz4Gzp'6k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 @IT[-d  
annual return 周年报表；周年申报表；每年报税表格 (o^tmH*  
Annual Return Rules 《周年报表规则》 z5+Pi:1w  
annual review of consumer prices 每年消费物价回顾 ]ss[n.T0*  
annual roll-forward basis 逐年延展方式 :cT)M(o  
annual salary 年薪 7F
B?t<x  
annual statement 年度报表；年度决算表 ^|Ap_!t$;  
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 XHr*Rs.[=  
annuitant 年金受益人 ewZ?+G+m  
annuity 年金 gD,&TW  
annuity contract 年金合约
YB#fAU  
annuity on human life 人寿年金 )`u17 {  
antecedent debt 先前的债项 (`x_MTLL  
ante-dated cheque 倒填日期支票 #lYyL`B+~  
anticipated expenditure 预期开支 H?$dnwR  
anticipated net profit 预期纯利 ?|nl93m  
anticipated revenue 预期收入 DeO-@4+qKd  
anti-inflation measure 反通货膨胀措施 h<9s& p  
anti-inflationary stance 反通货膨胀立场 }V?m =y [  
apparent deficit 表面赤字 YW}$eW*  
apparent financial solvency 表面偿债能力 \Z-th,t  
apparent partner 表面合伙人 b IDUa  
application for personal assessment 个人入息课税申请书 d t/AAk6  
application of fund 资金应用 '\:4Ijp<"  
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 "F F$Q#)  
appointed actuary 委任精算师 <_EKCk  
appointed auditor 委任核数师；委任审计师 u?osX;'w  
appointed trustee 委任的受托人 L*@`i ]jl  
appointer 委任人 ?Oyo /?/  
apportioned pro rata 按比例分摊 @CprC]X  
apportionment 分配；分摊 X Xque-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -IPo/?}  
apportionment formula 分摊方程式 S}6Ld(_  
apportionment of estate duty 遗产税的分摊 j3j?2#vR  
appraisal 估价；评估 HiCh:IP7>/  
appreciable growth 可观增长 L^J4wYFTO  
appreciable impact 显着影响 d?,'$$aB  
appreciable increase 可观增长 m%'nk"p9  
appreciation 增值；升值 hFtV\xFK  
appreciation against other currencies 相对其他货币升值 gf|uZ9{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wk(25(1q  
appreciation tax 增值税 z7K{ ,y  
appropriation 拨款；拨用；拨付 S{c/3k~  
appropriation account 拨款帐目 CM6% g f3  
Appropriation Bill 拨款法案 ["-rDyP  
appropriation-in-aid system 补助拨款办法 bA;OphO(  
approved assets 核准资产 iaGA9l<b  
approved basket stock 认可一篮子证券 Fmk:[hMw  
approved budget 核准预算 Q(|@&83].  
approved charitable donation 认可慈善捐款 lqDCK&g$E#  
approved charitable institution 认可慈善机构 VB |?S|<  
approved currency 核准货币；认可货币 RS5<] dy  
approved estimates 核准预算 I _nQTWcm  
approved estimates of expenditure 核准开支预算 Llfl I  
approved overseas insurer 核准海外保险人 ~7m`p3W@  
approved overseas trust company 核准海外信托公司 (i "TF2U,<  
approved pooled investment fund 核准汇集投资基金 M xTJgY  
approved provident fund scheme 认可公积金计划 i~@gI5[k+  
approved provision 核准拨款 ot0teNF  
approved redeemable share 核准可赎回股份 3Y#Q'r?  
approved regional stock 认可地区性证券 m=l>8  
approved retirement scheme 认可退休金计划 (tK_(gO  
approved subordinated loan 核准附属贷款 H2 X_WSwm  
arbitrage 套戥；套汇；套利 )CGQ}  
arbitrageur 套戥者；套汇者 .N(R~_  
arbitrary amount 临时款项 7Cz~nin>7  
arrangement 措施；安排；协定 ym;]3<I?I[  
arrears 欠款 D8A+`W?  
arrears of pay 欠付薪酬 )gpN 5TDd  
arrears of revenue 逾期未收税款；逾期未收的帐项 Dri
6\/0  
articles of association 组织章程；组织细则；组织章程细则 O=K lc+Oo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TTf j5  
ascertainment of profit 确定利润 /s?%ft#-9o  
"Asia Clear" “亚洲结算系统”