[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 E/H9
#  
allotment notice 股份配售通知；配股通知 X IMh<  
allotment of shares 股份分配 UT@Qo}:  
allowable 可获宽免；免税的 #bd=G(o~6  
allowable business loss 可扣除的营业亏损 .Yk}iHcW.  
allowable expenses 可扣税的支出 ;ab[YMkH  
allowance 免税额；津贴；备抵；准备金 D!* SA  
allowance for debts 债项的免税额 dU-:#QV6  
allowance for depreciation by wear and tear 耗损折旧免税额 ?.,F3@W "  
allowance for funeral expenses 殡殓费的免税额 A@3'I ;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2_Lu0Yrg  
allowance for repairs and outgoings 修葺及支出方面的免税额 eV_",W  
allowance to debtor 给债务人的津贴 -d?<t}a  
alteration of capital 资本更改 @u+LF]MY  
alternate trustee 候补受托人 P=}l.R*1G  
amalgamation 合并 @^0}wk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vmg d  
ambit of charges 征税范围；收费范围 7 :\J2$P  
amended valuation 经修订的估值 .\`MoH  
American Commodities Exchange 美国商品交易所 -qSGa;PJ  
American Express Bank Limited 美国运通银行 l%V+]skS  
American Stock Exchange 美国证券交易所 RQ8"vF#  
amortization 摊销 .P8m%$'N  
amount due from banks 存放银行同业的款项 E7$ aT^  
amount due from banks abroad 存放海外银行同业的款项 ~I")-2"B  
amount due from holding companies 控股公司欠款 *=md!^x`  
amount due from local banks 存放本港银行同业的款项 c CjN8<  
amount due to banks 银行同业的存款 "S@]yL  
amount due to banks abroad 海外银行同业的存款 $m)eO8S+  
amount due to holding companies 控股公司存款 0]ai*\,W7~  
amount due to local banks 本港银行同业的存款 "vYjL&4h  
amount due to outport banks 外埠银行同业的存款 9|jMN j]vo  
amount for note issue 发行纸币的款额 &x r(Kb  
amount of bond 担保契据的款额 "wVisL2+.  
amount of consideration 代价款额 {%2p(5FB  
amount of contribution 供款数额 \`8$bpW[nS  
amount of indebtedness 负债款额 P=_W{6  
amount of principal of the loan 贷款本金额 B|syb!g  
amount of rates chargeable 应征差饷数额 F`;q9<NYRW  
amount of share capital 股本额 ?RE"<L  
amount of sums assured 承保款额 jz3f{~   
amount of variation 变动幅度  <}^p5
|
 
amount of vote 拨款数额 $5#DU__F/  
amount payable 应付款额 -f'&JwE0=  
amount receivable 应收款额 "6~+-_:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6XAofN/5f  
analysis 分析 ow+_g R-  
ancillary risk 附属风险 uC]c`Ue  
annual account 周年帐目；周年帐目报表；年度决算；年结 *>GRU8_}  
annual accounting date 年结日期 )eX{a/Be  
annual allowance 每年免税额；年积金；年度津贴；年津 2L.6!THG  
annual balance 年度余额 D3O)Tj@:}(  
annual disposable income 每年可动用收入 U[pR`u
 
annual estimates 周年预算 =OrVaZ0  
annual fee 年费 oh:.iL}j  
annual general meeting 周年大会 ZKS]BbMZa  
annual growth rate 年增率；每年增长率 <\d`}A:&  
annual long-term supplement 长期个案每年补助金 Rto/-I0l  
annual pensionable emolument 可供计算退休金的年薪 yJw.z#bB#  
annual report 年报 OSJL,F,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &[|Z
2}  
annual return 周年报表；周年申报表；每年报税表格 on7?V<  
Annual Return Rules 《周年报表规则》 IUG}Q7w5  
annual review of consumer prices 每年消费物价回顾 R-k
~\vCW  
annual roll-forward basis 逐年延展方式 wgQx.8 h>  
annual salary 年薪 
*I9O63  
annual statement 年度报表；年度决算表 |*~SR.[`  
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=jD^"-  
annuitant 年金受益人 ^%1u3  
annuity 年金 zq$0 ?vGd  
annuity contract 年金合约 p CeCR  
annuity on human life 人寿年金 V_4=
0(  
antecedent debt 先前的债项 8yswi[  
ante-dated cheque 倒填日期支票 LCSJIt  
anticipated expenditure 预期开支 y?iW^>|?L=  
anticipated net profit 预期纯利 DRVvC~M-,  
anticipated revenue 预期收入 I 'ha=PeVn  
anti-inflation measure 反通货膨胀措施 \Jwc[R&x  
anti-inflationary stance 反通货膨胀立场 p8iKZI]g  
apparent deficit 表面赤字 5sB~.z@  
apparent financial solvency 表面偿债能力 D4{ <~/oBv  
apparent partner 表面合伙人 V>4v6)N  
application for personal assessment 个人入息课税申请书 QNZ#SG8  
application of fund 资金应用 U]M 5&R=?  
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 2%-/}'G*  
appointed actuary 委任精算师 e[QEOx/-h2  
appointed auditor 委任核数师；委任审计师 |/u,6`  
appointed trustee 委任的受托人 d(vt0  
appointer 委任人 'kJyE9*xU.  
apportioned pro rata 按比例分摊 R$2\Xl@qQF  
apportionment 分配；分摊 "JgwL_2   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WuQ;Da0+_F  
apportionment formula 分摊方程式 Q+IB&LdE  
apportionment of estate duty 遗产税的分摊 *"V) hI5  
appraisal 估价；评估 +WCV"m  
appreciable growth 可观增长 ~kI$8oAry  
appreciable impact 显着影响 U_wIx  
appreciable increase 可观增长 S;u2B_/  
appreciation 增值；升值 [1e/@eC5  
appreciation against other currencies 相对其他货币升值 ~qE:Nz0@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <Ug1g0.  
appreciation tax 增值税 #,SP
V&  
appropriation 拨款；拨用；拨付 3[R[`l]v?  
appropriation account 拨款帐目 !^aJS'aq  
Appropriation Bill 拨款法案 HC$}KoZkC  
appropriation-in-aid system 补助拨款办法 Bl+PJ 0  
approved assets 核准资产 fKkS_c 2  
approved basket stock 认可一篮子证券 #_'^oGz`  
approved budget 核准预算 LO,:k+&A+  
approved charitable donation 认可慈善捐款 7Y 4!  
approved charitable institution 认可慈善机构 ^aqBL  
approved currency 核准货币；认可货币 DNRWE1P2bg  
approved estimates 核准预算 T9Y rB  
approved estimates of expenditure 核准开支预算 cZ,}1?!  
approved overseas insurer 核准海外保险人 G4EuW *~
 
approved overseas trust company 核准海外信托公司 #a 4X*X.8c  
approved pooled investment fund 核准汇集投资基金 N

fd'|#  
approved provident fund scheme 认可公积金计划 =]LALw  
approved provision 核准拨款 ,UxAHCR~9  
approved redeemable share 核准可赎回股份 X(;WY^i!  
approved regional stock 认可地区性证券 we33GMxHl`  
approved retirement scheme 认可退休金计划 4=l$wg~;  
approved subordinated loan 核准附属贷款 lG`%4}1  
arbitrage 套戥；套汇；套利 V+$fh2t  
arbitrageur 套戥者；套汇者 'On%p|s)H  
arbitrary amount 临时款项 Yo}QW;,g  
arrangement 措施；安排；协定 kq>I?wg  
arrears 欠款 15kkf~Z<t  
arrears of pay 欠付薪酬 GjX6 noqT  
arrears of revenue 逾期未收税款；逾期未收的帐项 6&"GTK  
articles of association 组织章程；组织细则；组织章程细则 r
otu#?B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ? RID4xu!  
ascertainment of profit 确定利润 TV?MB(mN  
"Asia Clear" “亚洲结算系统”