[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 uLWh|
  
allotment notice 股份配售通知；配股通知 %@6}GmK^  
allotment of shares 股份分配 `pG
a~!vl  
allowable 可获宽免；免税的 /N&CaH\;^$  
allowable business loss 可扣除的营业亏损 /\4'ddGU  
allowable expenses 可扣税的支出 "$2y-|  
allowance 免税额；津贴；备抵；准备金 {o.FlX  
allowance for debts 债项的免税额 eep1I :N  
allowance for depreciation by wear and tear 耗损折旧免税额 ,f[>L|?e  
allowance for funeral expenses 殡殓费的免税额 %>g3~yl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oyYR-
4m\  
allowance for repairs and outgoings 修葺及支出方面的免税额 `wDl<[V  
allowance to debtor 给债务人的津贴 Yi$vg  
alteration of capital 资本更改 j'MO(ev  
alternate trustee 候补受托人 (adyZ/j  
amalgamation 合并 d%V*|0c)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v%iof1 T'  
ambit of charges 征税范围；收费范围 w tiny,6  
amended valuation 经修订的估值 QmCe>+  
American Commodities Exchange 美国商品交易所 a 0GpfW$t  
American Express Bank Limited 美国运通银行 % a@>_  
American Stock Exchange 美国证券交易所 Y07ZB'K  
amortization 摊销 (A~/'0/  
amount due from banks 存放银行同业的款项 xUa{1!Y8  
amount due from banks abroad 存放海外银行同业的款项 yFtd=AI'E  
amount due from holding companies 控股公司欠款 (q(~de  
amount due from local banks 存放本港银行同业的款项 .O0+H+  
amount due to banks 银行同业的存款 K>DRJz  
amount due to banks abroad 海外银行同业的存款  q)^Jj?W  
amount due to holding companies 控股公司存款 PqiB\~o@Z  
amount due to local banks 本港银行同业的存款 @CZ T  
amount due to outport banks 外埠银行同业的存款 )'6DNa[y  
amount for note issue 发行纸币的款额 mjKS{  
amount of bond 担保契据的款额 r}mbXvn  
amount of consideration 代价款额 F)'.g d  
amount of contribution 供款数额 WZ*ws[dVI  
amount of indebtedness 负债款额 k[:bQ)H  
amount of principal of the loan 贷款本金额 6{^E{go  
amount of rates chargeable 应征差饷数额 $**r(HV  
amount of share capital 股本额 5a hVeY  
amount of sums assured 承保款额 )~HUo9K9  
amount of variation 变动幅度 B #.L  
amount of vote 拨款数额 +i@y@<l:+  
amount payable 应付款额 V;:jZpG  
amount receivable 应收款额 tavpq.0O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2gCX}4^3b  
analysis 分析 {ZI)nQ{  
ancillary risk 附属风险 >VN5`Zlw\C  
annual account 周年帐目；周年帐目报表；年度决算；年结  D0%Ug>  
annual accounting date 年结日期 4'!c*@Y  
annual allowance 每年免税额；年积金；年度津贴；年津 Vp3ZwS  
annual balance 年度余额 }Du}c3  
annual disposable income 每年可动用收入 >U]C/P[+  
annual estimates 周年预算 w[IE
 
annual fee 年费 ihP|E,L=L  
annual general meeting 周年大会 VBcy9|lD  
annual growth rate 年增率；每年增长率 :$m}UA-9  
annual long-term supplement 长期个案每年补助金 `m!j$,c.  
annual pensionable emolument 可供计算退休金的年薪 eFL=G%  
annual report 年报 7]||UuF<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S'_-G;g.  
annual return 周年报表；周年申报表；每年报税表格 ~s
]iy9i  
Annual Return Rules 《周年报表规则》 d+Ek%_  
annual review of consumer prices 每年消费物价回顾 @M5#S7q";  
annual roll-forward basis 逐年延展方式 %Ntcv p)  
annual salary 年薪 .2v_H5<  
annual statement 年度报表；年度决算表 5`gQ~  
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 a6WI170^1  
annuitant 年金受益人 OG~6L4"  
annuity 年金 SVB\  
annuity contract 年金合约 k|lcc^[0  
annuity on human life 人寿年金 g'V>_u#(  
antecedent debt 先前的债项 O0pDd4)"  
ante-dated cheque 倒填日期支票 d[V;&U  
anticipated expenditure 预期开支 C86J IC"  
anticipated net profit 预期纯利 i5K[>5  
anticipated revenue 预期收入 /eOzXCSws  
anti-inflation measure 反通货膨胀措施 Te}8!_ohyC  
anti-inflationary stance 反通货膨胀立场 ] 0B2# d  
apparent deficit 表面赤字 ),ma_{$N  
apparent financial solvency 表面偿债能力 L&%s[  
apparent partner 表面合伙人 S>]pRV9rT  
application for personal assessment 个人入息课税申请书 |(q9"  
application of fund 资金应用 5Drq
9B9;  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qIIv6''5@  
appointed actuary 委任精算师 {yB&xj[z  
appointed auditor 委任核数师；委任审计师 HY%i`]4X  
appointed trustee 委任的受托人 zN:K%AiGxe  
appointer 委任人 Y#lk
6  
apportioned pro rata 按比例分摊 P%
(O|  
apportionment 分配；分摊 W^]3XJP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MgNU``  
apportionment formula 分摊方程式 HFaj-~b  
apportionment of estate duty 遗产税的分摊 ,Qnd3[2[  
appraisal 估价；评估 Gch[Otq]%  
appreciable growth 可观增长 yGPS`S  
appreciable impact 显着影响 m/y2WlcRx  
appreciable increase 可观增长 bj"J'  
appreciation 增值；升值 nEkR1^30  
appreciation against other currencies 相对其他货币升值 zOa_X~!@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?`#/ 8PN  
appreciation tax 增值税 UM6(s@$  
appropriation 拨款；拨用；拨付  w$`5g  
appropriation account 拨款帐目 IuRmEL_Q_  
Appropriation Bill 拨款法案 <RG|Dx[:=  
appropriation-in-aid system 补助拨款办法 WUsKnf  
approved assets 核准资产 }C>{uXv  
approved basket stock 认可一篮子证券 5wh|=**/  
approved budget 核准预算 V` 1/SQX  
approved charitable donation 认可慈善捐款 ZObhF#Y
9  
approved charitable institution 认可慈善机构 nC}6B).el  
approved currency 核准货币；认可货币 pD01,5/  
approved estimates 核准预算 FTQ%JTgT  
approved estimates of expenditure 核准开支预算 8qEVOZjV&  
approved overseas insurer 核准海外保险人 CCWg{*og  
approved overseas trust company 核准海外信托公司 S&\L-@  
approved pooled investment fund 核准汇集投资基金 K?zH35f$  
approved provident fund scheme 认可公积金计划 cvfr)K[0  
approved provision 核准拨款 yzLpK;  
approved redeemable share 核准可赎回股份 s+EAB{w$  
approved regional stock 认可地区性证券 /i-J&*6_  
approved retirement scheme 认可退休金计划 K
FvQ  
approved subordinated loan 核准附属贷款 -
qy6Un+  
arbitrage 套戥；套汇；套利 a8i]]1Blz  
arbitrageur 套戥者；套汇者 0 rXxRQ  
arbitrary amount 临时款项 e*;c(3>(  
arrangement 措施；安排；协定 Qe}`~a9P  
arrears 欠款 z3K6%rb-  
arrears of pay 欠付薪酬 PV/77{'  
arrears of revenue 逾期未收税款；逾期未收的帐项 r;Gi+Ca5  
articles of association 组织章程；组织细则；组织章程细则 WeQk<y
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )p~BQ~eip;  
ascertainment of profit 确定利润 S!G(a"<W  
"Asia Clear" “亚洲结算系统”