[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 tWI%
P&b  
allotment notice 股份配售通知；配股通知 g]PC6x
r38  
allotment of shares 股份分配 2T-3rC)  
allowable 可获宽免；免税的 r~;TId} #  
allowable business loss 可扣除的营业亏损 (2'q~Z+>'  
allowable expenses 可扣税的支出 jWGX:XB  
allowance 免税额；津贴；备抵；准备金 o(Q='kK  
allowance for debts 债项的免税额 ~?:Xi_3Lo
 
allowance for depreciation by wear and tear 耗损折旧免税额 BF(Kaf;<t.  
allowance for funeral expenses 殡殓费的免税额 ;s w3MRJ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f= 33+8I  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ya ~ l Pc  
allowance to debtor 给债务人的津贴 [OwrIL  
alteration of capital 资本更改 T#=&oy7  
alternate trustee 候补受托人 W -ol*
S  
amalgamation 合并 >5bd!b,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wf9K+my  
ambit of charges 征税范围；收费范围 v$EgVcK  
amended valuation 经修订的估值  2D"\Ox  
American Commodities Exchange 美国商品交易所 ufXU  
American Express Bank Limited 美国运通银行 Vf`9[*j  
American Stock Exchange 美国证券交易所 RRJ
N@|"  
amortization 摊销 @EGUQ|WL^  
amount due from banks 存放银行同业的款项 I#GsEhi  
amount due from banks abroad 存放海外银行同业的款项 V1\x.0Fs  
amount due from holding companies 控股公司欠款 1" #W1im  
amount due from local banks 存放本港银行同业的款项 42 &m)  
amount due to banks 银行同业的存款 %( o[Hsl  
amount due to banks abroad 海外银行同业的存款 U66zm9 3&  
amount due to holding companies 控股公司存款 Tsl0$(2W  
amount due to local banks 本港银行同业的存款 OojQG  
amount due to outport banks 外埠银行同业的存款 Y)9]I6n7  
amount for note issue 发行纸币的款额 bPo*L~xdk  
amount of bond 担保契据的款额 .="[In'  
amount of consideration 代价款额 q@&.)sLPgO  
amount of contribution 供款数额 TF;}NQ  
amount of indebtedness 负债款额 I,YP{H4  
amount of principal of the loan 贷款本金额
rQ$Jk[Y  
amount of rates chargeable 应征差饷数额 Zmr*$,v<y  
amount of share capital 股本额 [iT#Pu5  
amount of sums assured 承保款额 6>;dJV  
amount of variation 变动幅度 Vv5#{+eT;  
amount of vote 拨款数额 H2D j`0  
amount payable 应付款额 ^fbw
0   
amount receivable 应收款额 1 Ll<^P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @Z%I
g  
analysis 分析 Q.`O;D}x  
ancillary risk 附属风险 sXm,y$\m  
annual account 周年帐目；周年帐目报表；年度决算；年结 eWwI@ASaA
 
annual accounting date 年结日期 xDTDfhA  
annual allowance 每年免税额；年积金；年度津贴；年津 <-m?l6  
annual balance 年度余额 @&E{ L  
annual disposable income 每年可动用收入 7K}Sk  
annual estimates 周年预算 Bi|XdS$G  
annual fee 年费 F3V_rE<  
annual general meeting 周年大会 J#tY$PE  
annual growth rate 年增率；每年增长率 CkA ~'&C  
annual long-term supplement 长期个案每年补助金 qOd*9AS'|M  
annual pensionable emolument 可供计算退休金的年薪 wa}\bNKQk  
annual report 年报 ;~5w`F)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l~9P4 ,  
annual return 周年报表；周年申报表；每年报税表格 _& qM^  
Annual Return Rules 《周年报表规则》 <xWBS/K  
annual review of consumer prices 每年消费物价回顾 m?=9j~F*  
annual roll-forward basis 逐年延展方式 ><Z`)}
f  
annual salary 年薪 G~;hD-D~.  
annual statement 年度报表；年度决算表 `:fc*n,*  
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 `&-)(#  
annuitant 年金受益人 (0/)vZc  
annuity 年金 =
 7WE   
annuity contract 年金合约 PgYq=|]`  
annuity on human life 人寿年金 8!uqR!M<C  
antecedent debt 先前的债项 EO[UezuU  
ante-dated cheque 倒填日期支票 p|b&hgA  
anticipated expenditure 预期开支 |p7k2wzN  
anticipated net profit 预期纯利 b#<@&0KE  
anticipated revenue 预期收入 0 Zv<]xO  
anti-inflation measure 反通货膨胀措施 >9v?p=  
anti-inflationary stance 反通货膨胀立场 Ni4*V3VB  
apparent deficit 表面赤字 '/"xMpN4  
apparent financial solvency 表面偿债能力 jS,zdJs=  
apparent partner 表面合伙人 .g6DKjy>  
application for personal assessment 个人入息课税申请书 ?NL>xMA  
application of fund 资金应用 ird q51{G  
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 z<rYh96uA  
appointed actuary 委任精算师 )=)=]|3  
appointed auditor 委任核数师；委任审计师 =_/,C  
appointed trustee 委任的受托人 '<YVDB&-d,  
appointer 委任人 TdAHw @(  
apportioned pro rata 按比例分摊 +r+H`cT@  
apportionment 分配；分摊 $^2 j#]uX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VvO/  
apportionment formula 分摊方程式 myj^c>1Iz  
apportionment of estate duty 遗产税的分摊 '42P=vzo  
appraisal 估价；评估 dD2N!umW  
appreciable growth 可观增长 Us]Uy|j  
appreciable impact 显着影响 #]yb;L  
appreciable increase 可观增长 a?IL6$z  
appreciation 增值；升值 o.}?K>5  
appreciation against other currencies 相对其他货币升值 AID}NQQj_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C<.t'|  
appreciation tax 增值税 aeESS;JxJj  
appropriation 拨款；拨用；拨付 jF'azlT  
appropriation account 拨款帐目 J!QzF)$4J  
Appropriation Bill 拨款法案 uxq!kF'Ls  
appropriation-in-aid system 补助拨款办法 HgwL~vG  
approved assets 核准资产 ?^F#}>C  
approved basket stock 认可一篮子证券 h<wF;g,  
approved budget 核准预算 "/).:9],}  
approved charitable donation 认可慈善捐款 }31z 35  
approved charitable institution 认可慈善机构 P^%.7C  
approved currency 核准货币；认可货币 }{^i*T5rl  
approved estimates 核准预算 6N4/p=lE  
approved estimates of expenditure 核准开支预算 /: a~;i  
approved overseas insurer 核准海外保险人  _"ysJ&  
approved overseas trust company 核准海外信托公司 &/7 AW(?  
approved pooled investment fund 核准汇集投资基金 2w=0&wG4K  
approved provident fund scheme 认可公积金计划 13]sZ([B%|  
approved provision 核准拨款 W39R)sra  
approved redeemable share 核准可赎回股份 >9f-zv(n  
approved regional stock 认可地区性证券 I 3xx}^V  
approved retirement scheme 认可退休金计划 Z\E3i  
approved subordinated loan 核准附属贷款 `@{qnCNQ  
arbitrage 套戥；套汇；套利 m7 !Fb  
arbitrageur 套戥者；套汇者 
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arbitrary amount 临时款项 =>6Z"LD(  
arrangement 措施；安排；协定 63QS
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arrears 欠款 DTdL| x.{  
arrears of pay 欠付薪酬 g]C+uj^  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?K7m:Dx
 
articles of association 组织章程；组织细则；组织章程细则 0\AYUa?RM  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L4aT=of-  
ascertainment of profit 确定利润 nMcd(&`N  
"Asia Clear" “亚洲结算系统”