[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 sg
E-`#  
allotment notice 股份配售通知；配股通知 Q f(p~a(d  
allotment of shares 股份分配 |yo\R{&6  
allowable 可获宽免；免税的 Y.^=]-n,  
allowable business loss 可扣除的营业亏损 7)h[Zy,A  
allowable expenses 可扣税的支出 
+
H$!a  
allowance 免税额；津贴；备抵；准备金 HHqwq.zIy  
allowance for debts 债项的免税额 I(=V}s2  
allowance for depreciation by wear and tear 耗损折旧免税额 DWdW,xG  
allowance for funeral expenses 殡殓费的免税额 $ cj>2.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z $J#|  
allowance for repairs and outgoings 修葺及支出方面的免税额 YJ( *wByM  
allowance to debtor 给债务人的津贴 G%d (
 
alteration of capital 资本更改 Fs[aa#v4B  
alternate trustee 候补受托人 <3,<\ub  
amalgamation 合并 =)|-?\[w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1>L(ul(qGF  
ambit of charges 征税范围；收费范围 y\{%\$  
amended valuation 经修订的估值 .$@R{>%U  
American Commodities Exchange 美国商品交易所 %e&9.  
American Express Bank Limited 美国运通银行 V`@>MOw^d  
American Stock Exchange 美国证券交易所 If%/3UJ@  
amortization 摊销 J*9 $;  
amount due from banks 存放银行同业的款项 HYmn:?H  
amount due from banks abroad 存放海外银行同业的款项 OT&k.!=  
amount due from holding companies 控股公司欠款 B:7mpSnEQ  
amount due from local banks 存放本港银行同业的款项 "kZ[N'z(  
amount due to banks 银行同业的存款 u+{a8=  
amount due to banks abroad 海外银行同业的存款 7 I >G{  
amount due to holding companies 控股公司存款 vX]Gf4,  
amount due to local banks 本港银行同业的存款 "fq{Y~F%`  
amount due to outport banks 外埠银行同业的存款 |F#1C9]P  
amount for note issue 发行纸币的款额 ]r_;dYa  
amount of bond 担保契据的款额 }`+B=h-dW  
amount of consideration 代价款额 _ 84ut  
amount of contribution 供款数额 H.UX,O@  
amount of indebtedness 负债款额 qY[xpm  
amount of principal of the loan 贷款本金额 s=[h?kB  
amount of rates chargeable 应征差饷数额 ^wS5>lf7p  
amount of share capital 股本额 >ooZj9:'  
amount of sums assured 承保款额 zRPeNdX  
amount of variation 变动幅度 )Pv9_XKJ  
amount of vote 拨款数额 `=7j$#6U  
amount payable 应付款额 CW<N: F.9  
amount receivable 应收款额 W0}B'VS.I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /a6Xa&(B  
analysis 分析 ES40?o*]x  
ancillary risk 附属风险 ;t+ub8  
annual account 周年帐目；周年帐目报表；年度决算；年结 &5:tn=E  
annual accounting date 年结日期 }CfqG?)  
annual allowance 每年免税额；年积金；年度津贴；年津 n9s iX  
annual balance 年度余额 H'HSD,>(  
annual disposable income 每年可动用收入 "le>_Ze_>|  
annual estimates 周年预算 _SA5e3#   
annual fee 年费 ;,]P=Ey  
annual general meeting 周年大会 a5w:u5  
annual growth rate 年增率；每年增长率 )Y)pmjZaG  
annual long-term supplement 长期个案每年补助金 `Qqk<o  
annual pensionable emolument 可供计算退休金的年薪 _2N$LLbg  
annual report 年报 O eL}EVs8=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +o9":dl  
annual return 周年报表；周年申报表；每年报税表格 S%`0'lzzj  
Annual Return Rules 《周年报表规则》 (64yg  
annual review of consumer prices 每年消费物价回顾 LQjsOo  
annual roll-forward basis 逐年延展方式 2+X\}s1vN  
annual salary 年薪 be +4junf  
annual statement 年度报表；年度决算表 }*L(;r)q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^+g$iM[`f  
annuitant 年金受益人 x.q+uU$^  
annuity 年金 l<N}!lG|  
annuity contract 年金合约 3$X'Y]5a  
annuity on human life 人寿年金 -{ZWo:,r~q  
antecedent debt 先前的债项 >KJ+-QuO&  
ante-dated cheque 倒填日期支票 &iV,W4  
anticipated expenditure 预期开支 +!|9hF'  
anticipated net profit 预期纯利 &-;5* lg)0  
anticipated revenue 预期收入 %plo=RF  
anti-inflation measure 反通货膨胀措施 >;[*!<pfK5  
anti-inflationary stance 反通货膨胀立场 tToTx f~  
apparent deficit 表面赤字 l]5w$dded~  
apparent financial solvency 表面偿债能力 h*v8#\b$J_  
apparent partner 表面合伙人 GI&h`X5,e  
application for personal assessment 个人入息课税申请书 Z4\=*ic@  
application of fund 资金应用 /E\ %>wv  
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 Jkek-m  
appointed actuary 委任精算师 & \f{E\ A#  
appointed auditor 委任核数师；委任审计师 k1!@^A  
appointed trustee 委任的受托人 KRA/MQ^7~U  
appointer 委任人 >FkWH7  
apportioned pro rata 按比例分摊 rvw)-=qR[  
apportionment 分配；分摊 D gaMO,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cCxBzkH6  
apportionment formula 分摊方程式 q|),`.eh\  
apportionment of estate duty 遗产税的分摊 /gG"v5]  
appraisal 估价；评估 /Sh#_\x  
appreciable growth 可观增长 VX1-JxY  
appreciable impact 显着影响 8e(\%bX  
appreciable increase 可观增长 d m`E!R_  
appreciation 增值；升值 lg&t8FHa;  
appreciation against other currencies 相对其他货币升值 q*9!,!e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sQ\8>[]   
appreciation tax 增值税 J Px~VnE%%  
appropriation 拨款；拨用；拨付 GI1  
appropriation account 拨款帐目 Ct>GYk$  
Appropriation Bill 拨款法案 1aTB%F  
appropriation-in-aid system 补助拨款办法 %QP0  
approved assets 核准资产 q*>&^V$M  
approved basket stock 认可一篮子证券 X93!bB  
approved budget 核准预算 =z /dcC$r  
approved charitable donation 认可慈善捐款 &mx)~J^m  
approved charitable institution 认可慈善机构 {Ja!~N;3  
approved currency 核准货币；认可货币 sL$:
"=  
approved estimates 核准预算 ^RI?ybDd  
approved estimates of expenditure 核准开支预算 ~W-PD  
approved overseas insurer 核准海外保险人 eYvWZJa4  
approved overseas trust company 核准海外信托公司 NN?`"Fww  
approved pooled investment fund 核准汇集投资基金 \vO,Ee~#W  
approved provident fund scheme 认可公积金计划 XD2v*l|Po  
approved provision 核准拨款 ;N?]eM}yf  
approved redeemable share 核准可赎回股份 5f 5f0|ok  
approved regional stock 认可地区性证券 w {3<{  
approved retirement scheme 认可退休金计划 H
|HYo\@F#  
approved subordinated loan 核准附属贷款 73\JwOn~  
arbitrage 套戥；套汇；套利 W@I|Q -  
arbitrageur 套戥者；套汇者 W*I(f]8:y`  
arbitrary amount 临时款项 |0f>aZ  
arrangement 措施；安排；协定 jIyB  
arrears 欠款 pWJFz-  
arrears of pay 欠付薪酬 K42K!8$  
arrears of revenue 逾期未收税款；逾期未收的帐项 (O(}p~s
 
articles of association 组织章程；组织细则；组织章程细则 I<6P;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "[ZB+-|[0  
ascertainment of profit 确定利润 #$8%
w  
"Asia Clear" “亚洲结算系统”