[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 <H]PP6_g:  
allotment notice 股份配售通知；配股通知 X~m57bj  
allotment of shares 股份分配 W (TTsnnx  
allowable 可获宽免；免税的 Ay6T*Nu`   
allowable business loss 可扣除的营业亏损 z^gz kXx7  
allowable expenses 可扣税的支出 z5({A2q  
allowance 免税额；津贴；备抵；准备金 @A8y!<  
allowance for debts 债项的免税额 Z (RsB_u5  
allowance for depreciation by wear and tear 耗损折旧免税额 hb~d4J=S  
allowance for funeral expenses 殡殓费的免税额 rMWvW(@@D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bS: $VyH6  
allowance for repairs and outgoings 修葺及支出方面的免税额 bny@AP(CY+  
allowance to debtor 给债务人的津贴 jN{ k }  
alteration of capital 资本更改 D_<B^3w)  
alternate trustee 候补受托人 Rq|5%;1  
amalgamation 合并 ;(,GS@
sP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9{nU\am!\  
ambit of charges 征税范围；收费范围 `::j\3B&Y-  
amended valuation 经修订的估值 
/oe
0  
American Commodities Exchange 美国商品交易所 u *iqwm.  
American Express Bank Limited 美国运通银行 1G`5FU  
American Stock Exchange 美国证券交易所 Vt zSM%=  
amortization 摊销 9VaSCB  
amount due from banks 存放银行同业的款项 +>ituJ  
amount due from banks abroad 存放海外银行同业的款项 :W&klUU"  
amount due from holding companies 控股公司欠款 NY?iuWa*g  
amount due from local banks 存放本港银行同业的款项 fU.hb%m)Q\  
amount due to banks 银行同业的存款 A|IPQ=  
amount due to banks abroad 海外银行同业的存款 J.2B B
y  
amount due to holding companies 控股公司存款 E.$//P n|1  
amount due to local banks 本港银行同业的存款 HSG9|}$  
amount due to outport banks 外埠银行同业的存款 yT3K 2A  
amount for note issue 发行纸币的款额 hHw1<! M  
amount of bond 担保契据的款额 Jp)PKS ![  
amount of consideration 代价款额 |'i ?o  
amount of contribution 供款数额 UBM 8l  
amount of indebtedness 负债款额 6"?#s/fk  
amount of principal of the loan 贷款本金额 [ui
e]*^  
amount of rates chargeable 应征差饷数额 -=rGN"(M _  
amount of share capital 股本额 z&GGa`T"  
amount of sums assured 承保款额 yF` (GU  
amount of variation 变动幅度 !Y^$rF-+  
amount of vote 拨款数额 *sfz+8Y  
amount payable 应付款额 w\t  
amount receivable 应收款额
B7{j$0fm*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jz;`L3m  
analysis 分析 <9=RLENmY"  
ancillary risk 附属风险 $\4Or  
annual account 周年帐目；周年帐目报表；年度决算；年结 H-5f!>)  
annual accounting date 年结日期 u_WW uo  
annual allowance 每年免税额；年积金；年度津贴；年津 AsZyPybq  
annual balance 年度余额 Z#%77!3  
annual disposable income 每年可动用收入 Pd  6  
annual estimates 周年预算 #2.C$  
annual fee 年费 OZObx  
annual general meeting 周年大会 d9 8pv%  
annual growth rate 年增率；每年增长率 JLyFkV/  
annual long-term supplement 长期个案每年补助金 9D%~~~ %b  
annual pensionable emolument 可供计算退休金的年薪 ~;I{d7z,;  
annual report 年报 Pt;\]?LVrD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n |,}   
annual return 周年报表；周年申报表；每年报税表格
\BsvUGd  
Annual Return Rules 《周年报表规则》 d7c m?+  
annual review of consumer prices 每年消费物价回顾 NX+ eig</-  
annual roll-forward basis 逐年延展方式 xi\uLu?i  
annual salary 年薪 ER$~kFE2yP  
annual statement 年度报表；年度决算表  93`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V|0UwS\n  
annuitant 年金受益人 pk=z<
OTb  
annuity 年金 R?%|RCht1  
annuity contract 年金合约 uo BPi[nK  
annuity on human life 人寿年金 RzSN,bLR  
antecedent debt 先前的债项 e''Wm.>g(+  
ante-dated cheque 倒填日期支票 JeCEj=_Z  
anticipated expenditure 预期开支 9=~jKl%\vJ  
anticipated net profit 预期纯利 WUi7~Ei}  
anticipated revenue 预期收入 ]gj@r[  
anti-inflation measure 反通货膨胀措施 r?2C%GI`  
anti-inflationary stance 反通货膨胀立场 t!Av[K  
apparent deficit 表面赤字 V'?nS&,i  
apparent financial solvency 表面偿债能力 1-gX=8]]  
apparent partner 表面合伙人 8i"{GGVC  
application for personal assessment 个人入息课税申请书 }mJ)gK5b 6  
application of fund 资金应用 7,LT4wYH  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [K9q+  
appointed actuary 委任精算师 WCWBvw4&"{  
appointed auditor 委任核数师；委任审计师 XJOo.Y  
appointed trustee 委任的受托人 CblL1q8  
appointer 委任人 o_$r*Z|HG  
apportioned pro rata 按比例分摊 +Q_Gm3^  
apportionment 分配；分摊 D{z=)'/F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;j_#,Da9<  
apportionment formula 分摊方程式 Wj*6}N/  
apportionment of estate duty 遗产税的分摊 i|d41u;@  
appraisal 估价；评估 AU$5"kBE  
appreciable growth 可观增长 p0YTZS ]h  
appreciable impact 显着影响 n2O7n@8  
appreciable increase 可观增长 {k]VT4/  
appreciation 增值；升值 ,!py n<_  
appreciation against other currencies 相对其他货币升值 FRF}V@~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZmHl~MR@  
appreciation tax 增值税 V+K.' J ^@  
appropriation 拨款；拨用；拨付 bKaV]Uy  
appropriation account 拨款帐目 kI;^V  
Appropriation Bill 拨款法案 Zd%\x[f9ck  
appropriation-in-aid system 补助拨款办法 ]ogy`O>  
approved assets 核准资产 "7 4L  
approved basket stock 认可一篮子证券 6$5M^3$-  
approved budget 核准预算 `4p
9K  
approved charitable donation 认可慈善捐款 1-[{4{R  
approved charitable institution 认可慈善机构 |O+binq  
approved currency 核准货币；认可货币 &boBu^,94  
approved estimates 核准预算 f3h9CV  
approved estimates of expenditure 核准开支预算 @<sP1`1  
approved overseas insurer 核准海外保险人 &\K#UVDyhh  
approved overseas trust company 核准海外信托公司 tr}$82Po  
approved pooled investment fund 核准汇集投资基金 #sHP\|rA  
approved provident fund scheme 认可公积金计划 Yb\36|  
approved provision 核准拨款 TPzoU" qh  
approved redeemable share 核准可赎回股份 yI;Qb7|^  
approved regional stock 认可地区性证券 ZqGq%8\.s  
approved retirement scheme 认可退休金计划 0nuFWV  
approved subordinated loan 核准附属贷款 jHZ<Gc  
arbitrage 套戥；套汇；套利 Aws TDM  
arbitrageur 套戥者；套汇者 *\>2DUu\`  
arbitrary amount 临时款项 (^4%Fk&I-  
arrangement 措施；安排；协定 eyWwE%  
arrears 欠款 \#}%E h b  
arrears of pay 欠付薪酬 BMW4E 5  
arrears of revenue 逾期未收税款；逾期未收的帐项 y%y#Pb|  
articles of association 组织章程；组织细则；组织章程细则 +Lr0i_al  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~}116K  
ascertainment of profit 确定利润 lb('r"*.  
"Asia Clear" “亚洲结算系统”