[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  "i\rhX  
allotment notice 股份配售通知；配股通知 )5}=^aqd  
allotment of shares 股份分配 p`
)GO.pz  
allowable 可获宽免；免税的 :)UF#  
allowable business loss 可扣除的营业亏损 w~NQAHAvo  
allowable expenses 可扣税的支出 }hralef #N  
allowance 免税额；津贴；备抵；准备金 *Op;].>E  
allowance for debts 债项的免税额 v>FsP$p4yE  
allowance for depreciation by wear and tear 耗损折旧免税额 TX96 ^EoH  
allowance for funeral expenses 殡殓费的免税额 @hlT7C)xK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tSVN}~1\  
allowance for repairs and outgoings 修葺及支出方面的免税额 eC^UL5>%
 
allowance to debtor 给债务人的津贴 CfguL@tR.  
alteration of capital 资本更改 =kz(1Pb  
alternate trustee 候补受托人 Q2c|sK8  
amalgamation 合并 j9@7\
N<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |0A"3w  
ambit of charges 征税范围；收费范围 v`"z  
amended valuation 经修订的估值 v)*/E'Cr*  
American Commodities Exchange 美国商品交易所 v+NdO$o  
American Express Bank Limited 美国运通银行 HuPw?8w=  
American Stock Exchange 美国证券交易所 [*<F   
amortization 摊销 `.dX@<  
amount due from banks 存放银行同业的款项 h01 HX  
amount due from banks abroad 存放海外银行同业的款项 E880X<V)>  
amount due from holding companies 控股公司欠款 +/t
Nd2  
amount due from local banks 存放本港银行同业的款项 la7VeFT  
amount due to banks 银行同业的存款 ^tS{a*Yn  
amount due to banks abroad 海外银行同业的存款 4+ BWHV  
amount due to holding companies 控股公司存款 nyyKA_#:5  
amount due to local banks 本港银行同业的存款 B? $9M9  
amount due to outport banks 外埠银行同业的存款 _d#1muZ?p|  
amount for note issue 发行纸币的款额  -a``  
amount of bond 担保契据的款额 ,m| :U  
amount of consideration 代价款额 ~c&ygL3  
amount of contribution 供款数额 39p&M"Yo  
amount of indebtedness 负债款额 UEZnd8  
amount of principal of the loan 贷款本金额 @6eM{3E.  
amount of rates chargeable 应征差饷数额 Gkz\ By  
amount of share capital 股本额 /gkHV3}fu  
amount of sums assured 承保款额 ]Ek6EuaK  
amount of variation 变动幅度 H ?Vo#/  
amount of vote 拨款数额 S]E1+,-*  
amount payable 应付款额 KMO(f!?  
amount receivable 应收款额 d"K~+<V}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #k
%$A}9  
analysis 分析 P.L$q e>O  
ancillary risk 附属风险 B?BB  
annual account 周年帐目；周年帐目报表；年度决算；年结 u@
j]U|FpY  
annual accounting date 年结日期 X]^FHYjhS  
annual allowance 每年免税额；年积金；年度津贴；年津 D=hy[sDBw  
annual balance 年度余额 f)`_su U  
annual disposable income 每年可动用收入 ^}JGWGib=+  
annual estimates 周年预算 G:$Ta6=  
annual fee 年费 v6Vieo=  
annual general meeting 周年大会 N/wU P  
annual growth rate 年增率；每年增长率 T5* t~`bfU  
annual long-term supplement 长期个案每年补助金 h<)YZ
[;x  
annual pensionable emolument 可供计算退休金的年薪 \ 5MD1r}  
annual report 年报 h^yLmRL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tPv3nh  
annual return 周年报表；周年申报表；每年报税表格 BE`{? -G  
Annual Return Rules 《周年报表规则》 ZY_ aE  
annual review of consumer prices 每年消费物价回顾 #2`ST=#  
annual roll-forward basis 逐年延展方式 F1m 1%
  
annual salary 年薪 #&fi[|%X$  
annual statement 年度报表；年度决算表 v|IPus|>  
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 8|Wu8z--  
annuitant 年金受益人 Lp!4X1/|\  
annuity 年金 sGg=4(D  
annuity contract 年金合约 7ojU]ly  
annuity on human life 人寿年金 O*
;$))<wX  
antecedent debt 先前的债项 xF:}a:c@H  
ante-dated cheque 倒填日期支票 OVwcjhQ  
anticipated expenditure 预期开支 5<Ly^Na:  
anticipated net profit 预期纯利 9|kc$+(+6  
anticipated revenue 预期收入 6j*L]Sc  
anti-inflation measure 反通货膨胀措施 YJBlF2uD  
anti-inflationary stance 反通货膨胀立场 #%Z 0!  
apparent deficit 表面赤字 ~.FeLWP  
apparent financial solvency 表面偿债能力 >XTDN  
apparent partner 表面合伙人 MK"p~b0->  
application for personal assessment 个人入息课税申请书 DrAp&A|WV|  
application of fund 资金应用 Y^Of  
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 u'Od~x^z  
appointed actuary 委任精算师 (R 'GrN>  
appointed auditor 委任核数师；委任审计师 vy:-a G  
appointed trustee 委任的受托人 .A(QqL>  
appointer 委任人 C)x>/Qr~  
apportioned pro rata 按比例分摊 41-u*$   
apportionment 分配；分摊 ;rp("<g:>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2O|jVGap5x  
apportionment formula 分摊方程式 {RG4m{#9  
apportionment of estate duty 遗产税的分摊 b-)m'B}`  
appraisal 估价；评估 j ^Tb=  
appreciable growth 可观增长 *Sd}cDCO%  
appreciable impact 显着影响 c(@(j8@S  
appreciable increase 可观增长 Ox| ?  
appreciation 增值；升值 t@#+vs@  
appreciation against other currencies 相对其他货币升值 }da}vR"iL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2p^Jqp`$  
appreciation tax 增值税 @2yoy&IO  
appropriation 拨款；拨用；拨付 D8OW|wVE  
appropriation account 拨款帐目 ;u:A:Y4V  
Appropriation Bill 拨款法案 B=?m_4
\$m  
appropriation-in-aid system 补助拨款办法 D^ _]x51>  
approved assets 核准资产 ILN Yh3  
approved basket stock 认可一篮子证券 <\44%M"iC-  
approved budget 核准预算 g1!ek  
approved charitable donation 认可慈善捐款 VVd9VGvh  
approved charitable institution 认可慈善机构 =3~5I &  
approved currency 核准货币；认可货币 x=S8UKUx  
approved estimates 核准预算 ^ gy"$F3{`  
approved estimates of expenditure 核准开支预算 QL].)Vgf  
approved overseas insurer 核准海外保险人
g!QX#_~Il  
approved overseas trust company 核准海外信托公司 [Re.sX}$Y  
approved pooled investment fund 核准汇集投资基金 M]5)u=}S-  
approved provident fund scheme 认可公积金计划 DB=^Z%%Z  
approved provision 核准拨款 /JqNiqvh  
approved redeemable share 核准可赎回股份 {wp~  
approved regional stock 认可地区性证券 5WlBe c@  
approved retirement scheme 认可退休金计划 7>-"r*W +z  
approved subordinated loan 核准附属贷款 . r?URC  
arbitrage 套戥；套汇；套利 ' ?4\  
arbitrageur 套戥者；套汇者 hL?"!  
arbitrary amount 临时款项 YcRo>:I  
arrangement 措施；安排；协定 (93$ L zZ  
arrears 欠款 yQ [n7du  
arrears of pay 欠付薪酬 bMA\_?  
arrears of revenue 逾期未收税款；逾期未收的帐项 d`w3I`P1  
articles of association 组织章程；组织细则；组织章程细则 s)A=hB-V  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >D\jyd$wh&  
ascertainment of profit 确定利润 .or1*-B K  
"Asia Clear" “亚洲结算系统”