[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 1
fRP1  
allotment notice 股份配售通知；配股通知 [4: Yi{>  
allotment of shares 股份分配 "[.ne)/MC  
allowable 可获宽免；免税的 Sz)b7:  
allowable business loss 可扣除的营业亏损 kIX)oD}c  
allowable expenses 可扣税的支出 AOAO8%|I  
allowance 免税额；津贴；备抵；准备金 (kY@7)d'e  
allowance for debts 债项的免税额 ol
}`Wwy  
allowance for depreciation by wear and tear 耗损折旧免税额 %I0}4$  
allowance for funeral expenses 殡殓费的免税额 }^ ,q#'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @k9Pz<ub  
allowance for repairs and outgoings 修葺及支出方面的免税额 G AEZY

 
allowance to debtor 给债务人的津贴 o} {-j  
alteration of capital 资本更改 `O  n(v  
alternate trustee 候补受托人 =Epq%,4nG  
amalgamation 合并 [8z&-'J=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 USFg
_sO  
ambit of charges 征税范围；收费范围 ]!faA\1  
amended valuation 经修订的估值 6KO(j/Gwp  
American Commodities Exchange 美国商品交易所 NNp}|a9  
American Express Bank Limited 美国运通银行 Y;eoTJ  
American Stock Exchange 美国证券交易所 ,cD1{T\  
amortization 摊销 t}~UYG(h~  
amount due from banks 存放银行同业的款项 \Z'/+}^h  
amount due from banks abroad 存放海外银行同业的款项 +A\V)  
amount due from holding companies 控股公司欠款 }lO }x  
amount due from local banks 存放本港银行同业的款项 ~bGC/I;W>  
amount due to banks 银行同业的存款 S<pk
c8  
amount due to banks abroad 海外银行同业的存款 mLaCkn
  
amount due to holding companies 控股公司存款 LihdZ )  
amount due to local banks 本港银行同业的存款 zR/IqW.`9  
amount due to outport banks 外埠银行同业的存款 R{`gR" *  
amount for note issue 发行纸币的款额 `I#`:hj  
amount of bond 担保契据的款额 3HKxYvc C  
amount of consideration 代价款额  p[Hr39o  
amount of contribution 供款数额 Vd<K4Tk  
amount of indebtedness 负债款额 7 Kjj?~RA  
amount of principal of the loan 贷款本金额 .pW o>`"  
amount of rates chargeable 应征差饷数额 F|*tNJU>  
amount of share capital 股本额 1daL y  
amount of sums assured 承保款额 Km"&mT $  
amount of variation 变动幅度 OfJd/D  
amount of vote 拨款数额 ?Q?598MC  
amount payable 应付款额 PkO!'X  
amount receivable 应收款额 $P;UoqG<&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}<&d]N  
analysis 分析 K"
^cq~   
ancillary risk 附属风险 0R4akLW0  
annual account 周年帐目；周年帐目报表；年度决算；年结 ofK='G.  
annual accounting date 年结日期 M}KZG'7  
annual allowance 每年免税额；年积金；年度津贴；年津 /tzlbI]z  
annual balance 年度余额 KC]tY9 FK  
annual disposable income 每年可动用收入 ~QCA -Yud  
annual estimates 周年预算 Oq}ip  
annual fee 年费 D:)~%wu Lt  
annual general meeting 周年大会 vcM~i^24)  
annual growth rate 年增率；每年增长率 -%i#j>  
annual long-term supplement 长期个案每年补助金 Ih3$  
annual pensionable emolument 可供计算退休金的年薪 03F3q4"  
annual report 年报 zb?kpd}r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 69iM
0X!'u  
annual return 周年报表；周年申报表；每年报税表格 F1J#Y$q~L  
Annual Return Rules 《周年报表规则》 o X@nP?\  
annual review of consumer prices 每年消费物价回顾 Q.1XP  
annual roll-forward basis 逐年延展方式 cd+^=esSO  
annual salary 年薪 Z)5klg$c  
annual statement 年度报表；年度决算表 k,lqT>C  
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 m/{Y]D{2  
annuitant 年金受益人 ]zcV]Qj$~  
annuity 年金 5;(0 $4I  
annuity contract 年金合约 qw2 )v*Fn  
annuity on human life 人寿年金 d EIa=e|  
antecedent debt 先前的债项 pND48 g ;  
ante-dated cheque 倒填日期支票 D$$3fN.iEL  
anticipated expenditure 预期开支 SM
$\;)L  
anticipated net profit 预期纯利 mYzcVhV  
anticipated revenue 预期收入 3;A$
<s  
anti-inflation measure 反通货膨胀措施 jr:drzr{ I  
anti-inflationary stance 反通货膨胀立场 QY6O(=  
apparent deficit 表面赤字 P8IRH#ED  
apparent financial solvency 表面偿债能力 6&mWIk^VC  
apparent partner 表面合伙人 eVrNYa1>H  
application for personal assessment 个人入息课税申请书 Q K j1yG0i  
application of fund 资金应用 'QR4~`6I  
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^xaz^=`u  
appointed actuary 委任精算师 V_lG j  
appointed auditor 委任核数师；委任审计师 d=F)y~&'  
appointed trustee 委任的受托人 RyE_|]I62u  
appointer 委任人 }H; ]k-)  
apportioned pro rata 按比例分摊 ~ur)fAuF2  
apportionment 分配；分摊 "h$D7 mL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ExQ--!AC=  
apportionment formula 分摊方程式 0f{IE@-b  
apportionment of estate duty 遗产税的分摊 QY=QQG  
appraisal 估价；评估 'f8 p7_F  
appreciable growth 可观增长 {o {#]fbO%  
appreciable impact 显着影响 &*jixqzvn
 
appreciable increase 可观增长 N" ;^S  
appreciation 增值；升值 ZRO.bMgZF  
appreciation against other currencies 相对其他货币升值 PYaOH_X.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 oW8;^u  
appreciation tax 增值税 ah>Dqb*  
appropriation 拨款；拨用；拨付 "~Us#4>  
appropriation account 拨款帐目 `!_?uT  
Appropriation Bill 拨款法案 %![4d;Z%x  
appropriation-in-aid system 补助拨款办法 'h k @>"  
approved assets 核准资产 sE}sE=\  
approved basket stock 认可一篮子证券 [|
jIC  
approved budget 核准预算 ijg,'a~3E  
approved charitable donation 认可慈善捐款 IN>TsTo  
approved charitable institution 认可慈善机构
u>1v~3,r#  
approved currency 核准货币；认可货币 aK-N } T  
approved estimates 核准预算 IG>>j}  
approved estimates of expenditure 核准开支预算 HaS[.&\S0  
approved overseas insurer 核准海外保险人 %$^$'6\77  
approved overseas trust company 核准海外信托公司 fq{I$syY  
approved pooled investment fund 核准汇集投资基金 oUCVd}wH  
approved provident fund scheme 认可公积金计划 RBPYGu'6B  
approved provision 核准拨款 u"e
Za!#  
approved redeemable share 核准可赎回股份 "
1AjCHZ  
approved regional stock 认可地区性证券 ]2g5Ka[>w  
approved retirement scheme 认可退休金计划 \#HL`R"  
approved subordinated loan 核准附属贷款 .ZM]%[4   
arbitrage 套戥；套汇；套利 ;>sq_4_  
arbitrageur 套戥者；套汇者 oA[2)BU  
arbitrary amount 临时款项 i;gw=Be  
arrangement 措施；安排；协定 2zwuvgiZ  
arrears 欠款 p{
w}  
arrears of pay 欠付薪酬 g}^4^88=a  
arrears of revenue 逾期未收税款；逾期未收的帐项 x>'?IJZ  
articles of association 组织章程；组织细则；组织章程细则 O'Vh{JHf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P~;<o!f  
ascertainment of profit 确定利润 sY&rbJ(P  
"Asia Clear" “亚洲结算系统”