[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 L]Xx
-S  
allotment notice 股份配售通知；配股通知 c6=XJvz  
allotment of shares 股份分配 b6H7>x
 
allowable 可获宽免；免税的 nr8#;D  
allowable business loss 可扣除的营业亏损 8e ?9:VM]  
allowable expenses 可扣税的支出 N)a5~<fBG  
allowance 免税额；津贴；备抵；准备金 %rf6>  
allowance for debts 债项的免税额 Jt0/*^'  
allowance for depreciation by wear and tear 耗损折旧免税额 C-@M|K9A'  
allowance for funeral expenses 殡殓费的免税额 90,UhNz9D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 UUM:*X  
allowance for repairs and outgoings 修葺及支出方面的免税额 m( dW["8D  
allowance to debtor 给债务人的津贴 YHke^Ind
 
alteration of capital 资本更改 .wTb/x  
alternate trustee 候补受托人 k^cnNx  
amalgamation 合并 6' \M:'<0e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1
{RA\CF  
ambit of charges 征税范围；收费范围 *-.`Q  
amended valuation 经修订的估值 0LP0q9S:9  
American Commodities Exchange 美国商品交易所 7
l09  
American Express Bank Limited 美国运通银行
+W$uHQq  
American Stock Exchange 美国证券交易所 ^vv1cft  
amortization 摊销 PI9aKNt  
amount due from banks 存放银行同业的款项 ftRdK>a D  
amount due from banks abroad 存放海外银行同业的款项 wlh %{l  
amount due from holding companies 控股公司欠款 j~=<O
<P  
amount due from local banks 存放本港银行同业的款项 [#SO}'1n  
amount due to banks 银行同业的存款 X+ybgB4(  
amount due to banks abroad 海外银行同业的存款 EM1HwapD  
amount due to holding companies 控股公司存款 ,% zE>^~  
amount due to local banks 本港银行同业的存款 {j<?+o5A  
amount due to outport banks 外埠银行同业的存款 s<:);-tL  
amount for note issue 发行纸币的款额 0LIXkF3^1  
amount of bond 担保契据的款额 @at*E%T[  
amount of consideration 代价款额 >HzTaXCR[  
amount of contribution 供款数额 q$s)(D  
amount of indebtedness 负债款额 :uqEGnEut  
amount of principal of the loan 贷款本金额 G9#3 |B-?  
amount of rates chargeable 应征差饷数额 ;*U&lT  
amount of share capital 股本额 KV'3\`v@LY  
amount of sums assured 承保款额 {K|ds($ 5  
amount of variation 变动幅度 xc05G
J  
amount of vote 拨款数额 L$ ^ew0C  
amount payable 应付款额 bP|-G CKM8  
amount receivable 应收款额
o/vD]Fs  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jvj* z6/a  
analysis 分析 u@+^lRGFh  
ancillary risk 附属风险 1Mx2%  
annual account 周年帐目；周年帐目报表；年度决算；年结 hv#LKyp%  
annual accounting date 年结日期 Ei Dpy#f}  
annual allowance 每年免税额；年积金；年度津贴；年津 z,@R jaX  
annual balance 年度余额 .lI.I  
annual disposable income 每年可动用收入 y]!mN  
annual estimates 周年预算 ?VTP| Z  
annual fee 年费 AT2D+Hi=E  
annual general meeting 周年大会 B4c;/W-  
annual growth rate 年增率；每年增长率 onS4ZE3B  
annual long-term supplement 长期个案每年补助金 }XRfHQk  
annual pensionable emolument 可供计算退休金的年薪 > >;He7  
annual report 年报 ;Yg/y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O`PQ4Q*F  
annual return 周年报表；周年申报表；每年报税表格 N[DKA1Ei  
Annual Return Rules 《周年报表规则》 N>g6KgX{K  
annual review of consumer prices 每年消费物价回顾 j.V
7`x  
annual roll-forward basis 逐年延展方式 #k!;=\FV  
annual salary 年薪 (9] =;)  
annual statement 年度报表；年度决算表 >Il{{{\>  
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 s(=@J?7As  
annuitant 年金受益人 QYAt)Ik9q  
annuity 年金 Iu;VFa  
annuity contract 年金合约 |y
?W#xb  
annuity on human life 人寿年金 P`_Q-vu  
antecedent debt 先前的债项 KEq48+j  
ante-dated cheque 倒填日期支票 P8ns @VV  
anticipated expenditure 预期开支 k^s7s{  
anticipated net profit 预期纯利 uhwCC  
anticipated revenue 预期收入 \TYH7wXDP  
anti-inflation measure 反通货膨胀措施 h<WTN_i}  
anti-inflationary stance 反通货膨胀立场 mhs%8OTN  
apparent deficit 表面赤字 c.>Ops F  
apparent financial solvency 表面偿债能力 Gq?>Bi;`  
apparent partner 表面合伙人 \@^` G  
application for personal assessment 个人入息课税申请书 =#%Vs>G  
application of fund 资金应用 =trLL+vGw'  
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
"M %WV>  
appointed actuary 委任精算师 e4.G9(  
appointed auditor 委任核数师；委任审计师 H^$7=  
appointed trustee 委任的受托人 Xupwh5 G2  
appointer 委任人 1nE`Wmo.2  
apportioned pro rata 按比例分摊 Z[\nyj  
apportionment 分配；分摊 
;`a~9uG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HLq2avs\  
apportionment formula 分摊方程式 S9qc34\^=  
apportionment of estate duty 遗产税的分摊 ? 8S~R  
appraisal 估价；评估 1t#|MH ?U_  
appreciable growth 可观增长 1{h,LR  
appreciable impact 显着影响 
;4`%?6%  
appreciable increase 可观增长 2rS`ViicD  
appreciation 增值；升值 N_VWA.JHt  
appreciation against other currencies 相对其他货币升值 8J2UUVA`1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1%N[DA^<\  
appreciation tax 增值税 Y1{*AV6ev6  
appropriation 拨款；拨用；拨付 uC 2
{ Mmy  
appropriation account 拨款帐目 !Bhs8eGr3  
Appropriation Bill 拨款法案 O[9A}g2~  
appropriation-in-aid system 补助拨款办法 ;\Pq  
approved assets 核准资产 ]Lm?3$u$  
approved basket stock 认可一篮子证券 Z.U8d(  
approved budget 核准预算 d{]2Q9g  
approved charitable donation 认可慈善捐款 _Oc\hW  
approved charitable institution 认可慈善机构 4Jw_gOY&D  
approved currency 核准货币；认可货币 OX{2@+f#  
approved estimates 核准预算 z3yAb"1Hg  
approved estimates of expenditure 核准开支预算 !L@a ;L  
approved overseas insurer 核准海外保险人 uCf _O~  
approved overseas trust company 核准海外信托公司 $~1~+s0$  
approved pooled investment fund 核准汇集投资基金 vUJQ<D  
approved provident fund scheme 认可公积金计划 T2XLP  
approved provision 核准拨款 XhJYsq]]J  
approved redeemable share 核准可赎回股份 
5VE9DTE  
approved regional stock 认可地区性证券 nh/%0=S  
approved retirement scheme 认可退休金计划 :b(Nrj&TQ[  
approved subordinated loan 核准附属贷款 6"GHVFB  
arbitrage 套戥；套汇；套利 [4\n(/  
arbitrageur 套戥者；套汇者 R!RgQwEak  
arbitrary amount 临时款项 wf,w%n  
arrangement 措施；安排；协定 SD1M`PI  
arrears 欠款 \7*"M y*  
arrears of pay 欠付薪酬 S&Sa~Oq<o  
arrears of revenue 逾期未收税款；逾期未收的帐项 XchVsA  
articles of association 组织章程；组织细则；组织章程细则 7)l+hZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >s>{+6e  
ascertainment of profit 确定利润 Iv>4o~t  
"Asia Clear" “亚洲结算系统”