[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 lKF<]25  
allotment notice 股份配售通知；配股通知 rCa2$#Z
 
allotment of shares 股份分配 2r|!:^'?W  
allowable 可获宽免；免税的 Tx'ctd#Y  
allowable business loss 可扣除的营业亏损 Z6vm!#\  
allowable expenses 可扣税的支出 `Gp!Y  
allowance 免税额；津贴；备抵；准备金 ^9C9[$Q  
allowance for debts 债项的免税额 kwd)5J  
allowance for depreciation by wear and tear 耗损折旧免税额 Y2,\WKa  
allowance for funeral expenses 殡殓费的免税额 T{%'"mm;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]\t+zF>&Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 XUyoZl?  
allowance to debtor 给债务人的津贴 9&`ejeD  
alteration of capital 资本更改 t846:Z%[  
alternate trustee 候补受托人 c_r&)8  
amalgamation 合并 @j Y_^8#S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .4NQ2k1io  
ambit of charges 征税范围；收费范围 GxIw4m9  
amended valuation 经修订的估值 Qe )#'$T  
American Commodities Exchange 美国商品交易所 zUhJr$N$  
American Express Bank Limited 美国运通银行 XiB]I5(hcc  
American Stock Exchange 美国证券交易所 SAEV  "  
amortization 摊销 SLze) ?.  
amount due from banks 存放银行同业的款项 HKdR?HM1  
amount due from banks abroad 存放海外银行同业的款项 _~ipO1*  
amount due from holding companies 控股公司欠款 dn1Tu6f;|  
amount due from local banks 存放本港银行同业的款项 t[
ZumQ@HC  
amount due to banks 银行同业的存款 T?Dq2UW  
amount due to banks abroad 海外银行同业的存款 >WW5Apy[  
amount due to holding companies 控股公司存款 MXxE)"G*a  
amount due to local banks 本港银行同业的存款 -)Y?1w  
amount due to outport banks 外埠银行同业的存款 rpNe8"sh  
amount for note issue 发行纸币的款额 cs%NsnZ  
amount of bond 担保契据的款额 ,T|%vqbmw  
amount of consideration 代价款额 Y%V|M0 0`  
amount of contribution 供款数额 j;k(AM<  
amount of indebtedness 负债款额 a;A&>Ei}  
amount of principal of the loan 贷款本金额 E+&]96*Lby  
amount of rates chargeable 应征差饷数额 ^8V cm*  
amount of share capital 股本额 DjT ekn  
amount of sums assured 承保款额 ,j('QvavJ  
amount of variation 变动幅度 X; gN[  
amount of vote 拨款数额 JqdNO:8  
amount payable 应付款额 QJG]z'c+  
amount receivable 应收款额 UI4X
v  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M]>JI'8  
analysis 分析 B`4[@$  
ancillary risk 附属风险 "F+Wo&  
annual account 周年帐目；周年帐目报表；年度决算；年结 6L6
Lk  
annual accounting date 年结日期 |7CH   
annual allowance 每年免税额；年积金；年度津贴；年津 ^w<:UE2a!  
annual balance 年度余额 h,@x5q>g  
annual disposable income 每年可动用收入 o^Y'e+T"  
annual estimates 周年预算 rr[9sk`^H  
annual fee 年费 pr-{/6j6  
annual general meeting 周年大会 8<g_JW[%  
annual growth rate 年增率；每年增长率 i#jCf3%+ h  
annual long-term supplement 长期个案每年补助金 y^C;?B<  
annual pensionable emolument 可供计算退休金的年薪 Oed&B  
annual report 年报 aNW&ib  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uREc9z`Q'  
annual return 周年报表；周年申报表；每年报税表格 *ihg'  
Annual Return Rules 《周年报表规则》 A&5$eGe9  
annual review of consumer prices 每年消费物价回顾 >NwrJSx  
annual roll-forward basis 逐年延展方式 ``kKi3TWJ  
annual salary 年薪 'Ph4(Yg  
annual statement 年度报表；年度决算表 ^3`98y.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 iR#jBqXD  
annuitant 年金受益人 zYOPE 6E  
annuity 年金 rr4yJ;qpeP  
annuity contract 年金合约 WII_s|YSt%  
annuity on human life 人寿年金 ,>
(M5\Z/c  
antecedent debt 先前的债项 T^GdN_qF  
ante-dated cheque 倒填日期支票 -o#0Yt}3  
anticipated expenditure 预期开支 e_6 i896  
anticipated net profit 预期纯利 gWS49*O  
anticipated revenue 预期收入 E"X i  
anti-inflation measure 反通货膨胀措施 )m[!HE`cZ  
anti-inflationary stance 反通货膨胀立场 %!rsu-W:Y  
apparent deficit 表面赤字 wH#k~`M  
apparent financial solvency 表面偿债能力 iA ZtV'VQ)  
apparent partner 表面合伙人 vfhip"1  
application for personal assessment 个人入息课税申请书 #G#gB   
application of fund 资金应用 %h%r6EB1F  
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 i6m;2 UAa  
appointed actuary 委任精算师 3iWLo Qm  
appointed auditor 委任核数师；委任审计师 raJyo>xXb5  
appointed trustee 委任的受托人 .: 7h=neEW  
appointer 委任人 ^:-%tpB#!  
apportioned pro rata 按比例分摊 wq]nz!  
apportionment 分配；分摊 ijhMJ?3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ((dG<  
apportionment formula 分摊方程式 &P ;6P4x  
apportionment of estate duty 遗产税的分摊 udc9 $ uO  
appraisal 估价；评估 Q)a*bPz  
appreciable growth 可观增长 0t4i'??  
appreciable impact 显着影响 n? s4"N6  
appreciable increase 可观增长 EoY#D'[  
appreciation 增值；升值 jv0e&rt  
appreciation against other currencies 相对其他货币升值 <E\BKC%M  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C1G Wi4)  
appreciation tax 增值税 E/GI:}YUy_  
appropriation 拨款；拨用；拨付 103Ik6.o  
appropriation account 拨款帐目 j#p3
c  
Appropriation Bill 拨款法案 &P{%C5?{  
appropriation-in-aid system 补助拨款办法 rbtPG=t_R  
approved assets 核准资产 -`?V8OwY]  
approved basket stock 认可一篮子证券 hcaH  
approved budget 核准预算 orU4{.e  
approved charitable donation 认可慈善捐款 Vr0RdO  
approved charitable institution 认可慈善机构 V u!,tpa.  
approved currency 核准货币；认可货币 o!H"~5Trv!  
approved estimates 核准预算 jY?%LY@5I  
approved estimates of expenditure 核准开支预算 Ta[}k/zW  
approved overseas insurer 核准海外保险人 H{GbOI.  
approved overseas trust company 核准海外信托公司 \|&5eeE@  
approved pooled investment fund 核准汇集投资基金 \R#XSW,  
approved provident fund scheme 认可公积金计划 =C:0='a  
approved provision 核准拨款 fg1 zT~  
approved redeemable share 核准可赎回股份 |]]fcJOBP  
approved regional stock 认可地区性证券 -0\$JAyrx  
approved retirement scheme 认可退休金计划 JqZ%* ^O  
approved subordinated loan 核准附属贷款 ]CL70+[^9  
arbitrage 套戥；套汇；套利 d~_OWCg`  
arbitrageur 套戥者；套汇者 T@S+5(  
arbitrary amount 临时款项 $Y4 Ao-@  
arrangement 措施；安排；协定 |F=^Cu,  
arrears 欠款 HxM-VK'  
arrears of pay 欠付薪酬 `H|g~7KD&  
arrears of revenue 逾期未收税款；逾期未收的帐项 W.CIyGK  
articles of association 组织章程；组织细则；组织章程细则 ?D~uR2
+Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FVpe*]  
ascertainment of profit 确定利润 jf2E{48P  
"Asia Clear" “亚洲结算系统”