[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 qF^
P\cD
 
allotment notice 股份配售通知；配股通知 \i[N";K  
allotment of shares 股份分配 3/usgw1  
allowable 可获宽免；免税的 ^W=hs9a+F  
allowable business loss 可扣除的营业亏损 KM)MUPr  
allowable expenses 可扣税的支出 e8):'Cb   
allowance 免税额；津贴；备抵；准备金 Ff>X='{  
allowance for debts 债项的免税额 ORKJy)*"  
allowance for depreciation by wear and tear 耗损折旧免税额 Uu+ibVM$  
allowance for funeral expenses 殡殓费的免税额 R`$jF\"`r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~0024B[G  
allowance for repairs and outgoings 修葺及支出方面的免税额 #O~pf[[L  
allowance to debtor 给债务人的津贴 k>MXOUaW.  
alteration of capital 资本更改 *;Q#UH  
alternate trustee 候补受托人 E`HA0/  
amalgamation 合并 $#/8l58  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2vB,{/GXP  
ambit of charges 征税范围；收费范围 A #SO}c  
amended valuation 经修订的估值 0=7Ud<  
American Commodities Exchange 美国商品交易所 BQUYT/$(  
American Express Bank Limited 美国运通银行 /QL<>g  
American Stock Exchange 美国证券交易所 Y:+:>[F  
amortization 摊销 aBQ--Sz  
amount due from banks 存放银行同业的款项 $l.8  
amount due from banks abroad 存放海外银行同业的款项 1Zk1!> ?  
amount due from holding companies 控股公司欠款 9`/ywt3Y  
amount due from local banks 存放本港银行同业的款项 NR&a er  
amount due to banks 银行同业的存款 (/&ht-~EL  
amount due to banks abroad 海外银行同业的存款 ? 5Z-w  
amount due to holding companies 控股公司存款 _{^F8  
amount due to local banks 本港银行同业的存款 dUn]aS  
amount due to outport banks 外埠银行同业的存款 <MO40MP  
amount for note issue 发行纸币的款额 OmK0-fa/  
amount of bond 担保契据的款额 Tf$>^L  
amount of consideration 代价款额 xzMpTZQ  
amount of contribution 供款数额 v{lDEF@2^N  
amount of indebtedness 负债款额 *2pE39  
amount of principal of the loan 贷款本金额 +LWgby4q  
amount of rates chargeable 应征差饷数额 GQ.akA_
(  
amount of share capital 股本额 ;$!0pxL)s  
amount of sums assured 承保款额 %^I
7=  
amount of variation 变动幅度 e6jdSn  
amount of vote 拨款数额 2"xhFxoD7  
amount payable 应付款额 _6nza)OFH  
amount receivable 应收款额 kz#x6
NXj  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b[n6L5P5m2  
analysis 分析  q_;#EV  
ancillary risk 附属风险 86&r;c:  
annual account 周年帐目；周年帐目报表；年度决算；年结 )d {8Cu6  
annual accounting date 年结日期 tUfze9m  
annual allowance 每年免税额；年积金；年度津贴；年津 -Vg0J6x  
annual balance 年度余额 ^=cXL  
annual disposable income 每年可动用收入 N9F u  
annual estimates 周年预算 ocp3JR_0  
annual fee 年费 WIwGw%_~  
annual general meeting 周年大会 aI\>=*HF  
annual growth rate 年增率；每年增长率 a 6fH*2E  
annual long-term supplement 长期个案每年补助金 <&M5#:
u  
annual pensionable emolument 可供计算退休金的年薪 h2]GV-  
annual report 年报 Mr K?,7*Xi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ol4!#4Y&{  
annual return 周年报表；周年申报表；每年报税表格 oB}rd9  
Annual Return Rules 《周年报表规则》 {K= [Fu=  
annual review of consumer prices 每年消费物价回顾 DGAg#jh  
annual roll-forward basis 逐年延展方式 !%C&hH\  
annual salary 年薪 xaSiG  
annual statement 年度报表；年度决算表 eY$Q}BcW  
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 w\ .z-6G  
annuitant 年金受益人 vr>Rd{dm  
annuity 年金 g!;
Hv  
annuity contract 年金合约 Q#$dp  
annuity on human life 人寿年金 } xzb
g  
antecedent debt 先前的债项 :}w^-I"  
ante-dated cheque 倒填日期支票 W&k2z,|  
anticipated expenditure 预期开支 [SLBA_d  
anticipated net profit 预期纯利 obIY C  
anticipated revenue 预期收入 ;,_c1x/F  
anti-inflation measure 反通货膨胀措施 ! XNTk]!  
anti-inflationary stance 反通货膨胀立场 9_S>G$
9D  
apparent deficit 表面赤字 Wr;?t!  
apparent financial solvency 表面偿债能力 2KmPZ&r  
apparent partner 表面合伙人 j]_"MMwk$<  
application for personal assessment 个人入息课税申请书 _9zydtw  
application of fund 资金应用 J$<g"z3  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5/{gY{  
appointed actuary 委任精算师 '||),>~  
appointed auditor 委任核数师；委任审计师 GwVSRI:[N  
appointed trustee 委任的受托人 }h)[>I(  
appointer 委任人 7^:0?Q  
apportioned pro rata 按比例分摊 PizPsJ|&  
apportionment 分配；分摊 {utIaMb]&v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _-I0f##.  
apportionment formula 分摊方程式 \TBY)_[ {  
apportionment of estate duty 遗产税的分摊 rj].bGQ,+  
appraisal 估价；评估 4 p(KdYc  
appreciable growth 可观增长 M e  
appreciable impact 显着影响 =#<TE~n2(  
appreciable increase 可观增长 /\9X0a2h|E  
appreciation 增值；升值 VXAgp6  
appreciation against other currencies 相对其他货币升值 az]S&\i7T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;0VE*  
appreciation tax 增值税 "8"7AoE  
appropriation 拨款；拨用；拨付 7MT[fA8^  
appropriation account 拨款帐目 Q4MTedj1H  
Appropriation Bill 拨款法案 q|%(47}z  
appropriation-in-aid system 补助拨款办法 29#;;n}p  
approved assets 核准资产 (HkMubnqg  
approved basket stock 认可一篮子证券 %h%^i   
approved budget 核准预算 8W"~>7/>D  
approved charitable donation 认可慈善捐款 5sq#bvfJ o  
approved charitable institution 认可慈善机构 G =+sW  
approved currency 核准货币；认可货币 { L
JRdV  
approved estimates 核准预算 |f~p3KCfV  
approved estimates of expenditure 核准开支预算 DPNUm<>  
approved overseas insurer 核准海外保险人 t$Z#zxX
 
approved overseas trust company 核准海外信托公司 )nS;]7pB@  
approved pooled investment fund 核准汇集投资基金 g9;}?h  
approved provident fund scheme 认可公积金计划 v:<UbuJw  
approved provision 核准拨款 fD<3Tl8U0  
approved redeemable share 核准可赎回股份 Rd5r~iT
 
approved regional stock 认可地区性证券 dt 4_x1  
approved retirement scheme 认可退休金计划 W<3nF5!  
approved subordinated loan 核准附属贷款 fV_(P_C  
arbitrage 套戥；套汇；套利 Dg@>d0FW  
arbitrageur 套戥者；套汇者 Ng,#d`Br  
arbitrary amount 临时款项 7@m
  
arrangement 措施；安排；协定 sw nov[0  
arrears 欠款 CBTa9|57  
arrears of pay 欠付薪酬 2Fce| Tn  
arrears of revenue 逾期未收税款；逾期未收的帐项 _~DFZt@T  
articles of association 组织章程；组织细则；组织章程细则 ^6ZA2-f/<8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n}yqpW!%n  
ascertainment of profit 确定利润 d3(T=9;f2  
"Asia Clear" “亚洲结算系统”