[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 HH9
4?&  
allotment notice 股份配售通知；配股通知 %6@->c{
  
allotment of shares 股份分配 @fG'X  
allowable 可获宽免；免税的 Ub-q0[

6  
allowable business loss 可扣除的营业亏损 &)v}oHy,m  
allowable expenses 可扣税的支出 r;cILS|Xr  
allowance 免税额；津贴；备抵；准备金 jQrw^6C  
allowance for debts 债项的免税额 b;%>?U`>p  
allowance for depreciation by wear and tear 耗损折旧免税额 aJ^RY5  
allowance for funeral expenses 殡殓费的免税额 \t^h|<`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #J09Eka;J  
allowance for repairs and outgoings 修葺及支出方面的免税额 wmnh7'|0u  
allowance to debtor 给债务人的津贴 \RDS~u\d  
alteration of capital 资本更改 _/`H<@B_U  
alternate trustee 候补受托人 ]ovb!X_  
amalgamation 合并 XPQY*.l&.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2\J-7o=P  
ambit of charges 征税范围；收费范围 jM !Q 04(  
amended valuation 经修订的估值 1'"TO5  
American Commodities Exchange 美国商品交易所 o-_H+p6a  
American Express Bank Limited 美国运通银行 x|lX1Mh$  
American Stock Exchange 美国证券交易所 ]XhX aoqL  
amortization 摊销 I$w:
qS&:  
amount due from banks 存放银行同业的款项 K]c\3[vR  
amount due from banks abroad 存放海外银行同业的款项 ] g]^^  
amount due from holding companies 控股公司欠款 FEwPLViso  
amount due from local banks 存放本港银行同业的款项 @pkQ2OM 2  
amount due to banks 银行同业的存款 !ZrU@T  
amount due to banks abroad 海外银行同业的存款 RJk42;]  
amount due to holding companies 控股公司存款 SM8Wg>  
amount due to local banks 本港银行同业的存款 * faG0le  
amount due to outport banks 外埠银行同业的存款 ~duF2m 72  
amount for note issue 发行纸币的款额 vkE a[7  
amount of bond 担保契据的款额 Cu&y',ee~  
amount of consideration 代价款额 JsD|igqF-  
amount of contribution 供款数额 h"$)[k~  
amount of indebtedness 负债款额 9qvKg`YSh  
amount of principal of the loan 贷款本金额 {q1u[T&r  
amount of rates chargeable 应征差饷数额 ,A9_xdv5  
amount of share capital 股本额 e .1! K  
amount of sums assured 承保款额 m;@8z[ ^5  
amount of variation 变动幅度 zSo(+D &[  
amount of vote 拨款数额 6Mh"{N7
 
amount payable 应付款额 >&%#`PKT  
amount receivable 应收款额 9mRP%c#(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 33z^Q`MTC  
analysis 分析 ^bG91"0A  
ancillary risk 附属风险 vMYL( ]e  
annual account 周年帐目；周年帐目报表；年度决算；年结 }^tW's8  
annual accounting date 年结日期 F0x'^Z}Q;  
annual allowance 每年免税额；年积金；年度津贴；年津 A} v;uNS]  
annual balance 年度余额 _2 oZhJ  
annual disposable income 每年可动用收入 :Fh#"<A&&  
annual estimates 周年预算 kr>4%Ndm7  
annual fee 年费 hnBX enT6  
annual general meeting 周年大会 0"J0JcFX  
annual growth rate 年增率；每年增长率 dwJnPJ=z  
annual long-term supplement 长期个案每年补助金 45A|KaVpg  
annual pensionable emolument 可供计算退休金的年薪 %i5tf;x6i  
annual report 年报 ]@{l<ExP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nAaY5s0D  
annual return 周年报表；周年申报表；每年报税表格 Xb2.t^ ]f  
Annual Return Rules 《周年报表规则》 A"i$.dR{  
annual review of consumer prices 每年消费物价回顾 R@~=z5X(Q  
annual roll-forward basis 逐年延展方式 i +ICgMcd  
annual salary 年薪 }?^]-`b  
annual statement 年度报表；年度决算表 P "f4`q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *3\Nj6  
annuitant 年金受益人 8 /T[dn  
annuity 年金 sZPyEIXie  
annuity contract 年金合约 wQX18aF/#d  
annuity on human life 人寿年金 H/}W_ h^^  
antecedent debt 先前的债项 F4PWL|1  
ante-dated cheque 倒填日期支票 V@o#" gZ  
anticipated expenditure 预期开支 ~$d(@ T&  
anticipated net profit 预期纯利 k&lfxb9pd  
anticipated revenue 预期收入 9";qR,  
anti-inflation measure 反通货膨胀措施 i5cK5MaD  
anti-inflationary stance 反通货膨胀立场 suHi
sc*  
apparent deficit 表面赤字 .<4U2h  
apparent financial solvency 表面偿债能力 QD^q\9U[  
apparent partner 表面合伙人 Q6;bORN  
application for personal assessment 个人入息课税申请书 nxMZd=Y  
application of fund 资金应用 <f#pS[A  
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 p^k*[3$0  
appointed actuary 委任精算师 lk.Mc6)  
appointed auditor 委任核数师；委任审计师 S SfNI>  
appointed trustee 委任的受托人 %>!W+rO,  
appointer 委任人 m:6*4_!  
apportioned pro rata 按比例分摊 aGNbCm  
apportionment 分配；分摊 V3(8?Fz.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =[,EFkU?B  
apportionment formula 分摊方程式 4s6,`-  
apportionment of estate duty 遗产税的分摊 W.BX6  
appraisal 估价；评估 08+\fT [  
appreciable growth 可观增长 wOg# J  
appreciable impact 显着影响 CsEU:v  
appreciable increase 可观增长 c 5 `74g  
appreciation 增值；升值 \aN7[>R.Q  
appreciation against other currencies 相对其他货币升值 $
8}'h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P'^& SK  
appreciation tax 增值税 A1n4R  
appropriation 拨款；拨用；拨付 Q^*4
FH!W  
appropriation account 拨款帐目 u#UtPF7q  
Appropriation Bill 拨款法案 fJ=v?  
appropriation-in-aid system 补助拨款办法 XT?wCb 41R  
approved assets 核准资产 gx8i|]  
approved basket stock 认可一篮子证券 57KrDxE}  
approved budget 核准预算 o)n=n!A  
approved charitable donation 认可慈善捐款 G  > t  
approved charitable institution 认可慈善机构 3_8W5J3I  
approved currency 核准货币；认可货币 ,Xxp]*K2  
approved estimates 核准预算 2!R+5^Iy  
approved estimates of expenditure 核准开支预算 Ibg~.>.u{  
approved overseas insurer 核准海外保险人 \5}*;O@  
approved overseas trust company 核准海外信托公司 86);0EBX  
approved pooled investment fund 核准汇集投资基金 !v8](UI8-  
approved provident fund scheme 认可公积金计划 |w{C!Q8l  
approved provision 核准拨款 gC(@]%  
approved redeemable share 核准可赎回股份 a"l\_D'.K8  
approved regional stock 认可地区性证券 b=5ZfhIg[  
approved retirement scheme 认可退休金计划 GI@;76Qf  
approved subordinated loan 核准附属贷款 WIabQ_fX  
arbitrage 套戥；套汇；套利 a$\Bt_  
arbitrageur 套戥者；套汇者 hj}PL  
arbitrary amount 临时款项 V|~o`(]  
arrangement 措施；安排；协定 Lp(i&A  
arrears 欠款 `O5427Im  
arrears of pay 欠付薪酬 3m$ck$  
arrears of revenue 逾期未收税款；逾期未收的帐项 rZWs-]s 6t  
articles of association 组织章程；组织细则；组织章程细则 XRHngW_A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |*^}e54  
ascertainment of profit 确定利润 H%>^_:h  
"Asia Clear" “亚洲结算系统”