[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 M}!2H*
 
allotment notice 股份配售通知；配股通知 5<w g8y  
allotment of shares 股份分配 )&!&AlLn  
allowable 可获宽免；免税的 3$X'Y]5a  
allowable business loss 可扣除的营业亏损 p QizJ6  
allowable expenses 可扣税的支出 >KJ+-QuO&  
allowance 免税额；津贴；备抵；准备金 yiO.z  
allowance for debts 债项的免税额 ){UcS/GI=  
allowance for depreciation by wear and tear 耗损折旧免税额 %HJK;   
allowance for funeral expenses 殡殓费的免税额 ,{c?ymw?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5L!y-3  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^`G}gWBx}w  
allowance to debtor 给债务人的津贴 I(XOE$3  
alteration of capital 资本更改 ~ yX2\i"  
alternate trustee 候补受托人 8]LD]h)B"  
amalgamation 合并 g1(IR)U!z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dtj&W<NXo  
ambit of charges 征税范围；收费范围
!50[z:  
amended valuation 经修订的估值 =AuR:Tx  
American Commodities Exchange 美国商品交易所 SCz318n  
American Express Bank Limited 美国运通银行 z[;z>8|c  
American Stock Exchange 美国证券交易所
)Eo)t>  
amortization 摊销 MNV% =G  
amount due from banks 存放银行同业的款项 ,I,\ml  
amount due from banks abroad 存放海外银行同业的款项 ' MxrQ;|S  
amount due from holding companies 控股公司欠款 Q@HopiC  
amount due from local banks 存放本港银行同业的款项 )-._FOZ6  
amount due to banks 银行同业的存款 dN$Tf  
amount due to banks abroad 海外银行同业的存款 <%"b9T`'  
amount due to holding companies 控股公司存款 5s]. @C8  
amount due to local banks 本港银行同业的存款 yNbjoFM.i  
amount due to outport banks 外埠银行同业的存款 cMOyo<F#^=  
amount for note issue 发行纸币的款额 sQ\8>[]   
amount of bond 担保契据的款额 J Px~VnE%%  
amount of consideration 代价款额 5^x1cUB]  
amount of contribution 供款数额 Ct>GYk$  
amount of indebtedness 负债款额 1aTB%F  
amount of principal of the loan 贷款本金额 %QP0  
amount of rates chargeable 应征差饷数额 q*>&^V$M  
amount of share capital 股本额 ^cuc.g)c$?  
amount of sums assured 承保款额 =z /dcC$r  
amount of variation 变动幅度 r%+V8o  
amount of vote 拨款数额 J7g8D{4  
amount payable 应付款额 a8UwhjFO  
amount receivable 应收款额 |/)${*a4n
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9c("x%nLpB  
analysis 分析 [;J>bi;3N  
ancillary risk 附属风险 >o=-$gz`  
annual account 周年帐目；周年帐目报表；年度决算；年结 n~V  ]Z  
annual accounting date 年结日期 sc,vj'r  
annual allowance 每年免税额；年积金；年度津贴；年津 (P:<t6;+  
annual balance 年度余额
@n
Cd  
annual disposable income 每年可动用收入 v p/yG   
annual estimates 周年预算 Ug<#
en  
annual fee 年费 V]db'qB\  
annual general meeting 周年大会 73\JwOn~  
annual growth rate 年增率；每年增长率 W@I|Q -  
annual long-term supplement 长期个案每年补助金 W*I(f]8:y`  
annual pensionable emolument 可供计算退休金的年薪 |0f>aZ  
annual report 年报 Xx>X5Fy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #*UN
>X  
annual return 周年报表；周年申报表；每年报税表格 %Da1(bBh  
Annual Return Rules 《周年报表规则》 }|8_9Rx0*  
annual review of consumer prices 每年消费物价回顾 ybKWOp:O  
annual roll-forward basis 逐年延展方式 aq@ 8"b(.  
annual salary 年薪 P&^;656r  
annual statement 年度报表；年度决算表 ~XmLX)vO/  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m3/O.DY%0  
annuitant 年金受益人 )`O~f_pIC  
annuity 年金 QvKh,rBFVG  
annuity contract 年金合约 ,tu
.2VQc@  
annuity on human life 人寿年金 S;286[oq@  
antecedent debt 先前的债项 F}/S:(6LF2  
ante-dated cheque 倒填日期支票 z?*w8kU&>  
anticipated expenditure 预期开支 7Bd-!$j+  
anticipated net profit 预期纯利 0i\M,TNf*  
anticipated revenue 预期收入
_v> }_S  
anti-inflation measure 反通货膨胀措施 =E#%'/ A;c  
anti-inflationary stance 反通货膨胀立场 J`].:IOh  
apparent deficit 表面赤字 }%{LJ}\Px  
apparent financial solvency 表面偿债能力 "4{LN}`  
apparent partner 表面合伙人 x#xFh0CA  
application for personal assessment 个人入息课税申请书 `ux{;4q  
application of fund 资金应用 Ku}Z  
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 2$g6}A`r  
appointed actuary 委任精算师 IS&ZqE(`e  
appointed auditor 委任核数师；委任审计师 Ni-xx9)=  
appointed trustee 委任的受托人 3@$,s
~+ 3  
appointer 委任人 g'n7T|h ~  
apportioned pro rata 按比例分摊 )9 "_J9G  
apportionment 分配；分摊 AW!?"xdZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?!d&E?9\  
apportionment formula 分摊方程式 8h*Icf  
apportionment of estate duty 遗产税的分摊 tnN.:%mZ  
appraisal 估价；评估 8"8t-E#?  
appreciable growth 可观增长 #(N+(():  
appreciable impact 显着影响 `-J%pEIza  
appreciable increase 可观增长 {YAJBIvHV  
appreciation 增值；升值 _4U5  
appreciation against other currencies 相对其他货币升值 keX,d#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -~v2BN/  
appreciation tax 增值税 Rnr(g;2  
appropriation 拨款；拨用；拨付 7'W%blg !V  
appropriation account 拨款帐目 v50bdj9}k  
Appropriation Bill 拨款法案 zck#tht4 n  
appropriation-in-aid system 补助拨款办法 W_\5nF  
approved assets 核准资产 vZaZc}AyL  
approved basket stock 认可一篮子证券 ;S^
'V  
approved budget 核准预算 4gz H8sF  
approved charitable donation 认可慈善捐款 7WkB>cn  
approved charitable institution 认可慈善机构 :~tAUy":_*  
approved currency 核准货币；认可货币 AQ,' 6F9  
approved estimates 核准预算 q1"$<# t  
approved estimates of expenditure 核准开支预算 4~Vx3gEV:  
approved overseas insurer 核准海外保险人 T?tgdJ  
approved overseas trust company 核准海外信托公司 e4 78U$  
approved pooled investment fund 核准汇集投资基金 p6#g;$V$  
approved provident fund scheme 认可公积金计划 Bn#?zI  
approved provision 核准拨款 irFMmIb  
approved redeemable share 核准可赎回股份 lm-dW'7&  
approved regional stock 认可地区性证券 w[zje rH3  
approved retirement scheme 认可退休金计划 ;o2$ Q  
approved subordinated loan 核准附属贷款 -pf}  
arbitrage 套戥；套汇；套利 ~962i#&4  
arbitrageur 套戥者；套汇者 `>f6)C-  
arbitrary amount 临时款项 }@'$b<!B  
arrangement 措施；安排；协定 ODNM+#}`  
arrears 欠款 A@1W}8qY:  
arrears of pay 欠付薪酬 :8=ikwQ  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~J wb`g.  
articles of association 组织章程；组织细则；组织章程细则 t{^*6XOcJ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QwJVS(Gs4  
ascertainment of profit 确定利润 A+ZK4]xb  
"Asia Clear" “亚洲结算系统”