[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 $2MAZGJV
 
allotment notice 股份配售通知；配股通知 npD
IX  
allotment of shares 股份分配 K?4FT$9G  
allowable 可获宽免；免税的 /U$8TT8+-  
allowable business loss 可扣除的营业亏损 @+Y8*Rj\3  
allowable expenses 可扣税的支出 mF09U(ci  
allowance 免税额；津贴；备抵；准备金  Q2p)7G  
allowance for debts 债项的免税额 >qo~d?+  
allowance for depreciation by wear and tear 耗损折旧免税额 Kv{8iAB#c  
allowance for funeral expenses 殡殓费的免税额 -/D|]qqHm  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M0c9pE  
allowance for repairs and outgoings 修葺及支出方面的免税额 oA tsUF+a  
allowance to debtor 给债务人的津贴 +zkm(  
alteration of capital 资本更改 70B)|<$  
alternate trustee 候补受托人 %vO<9fE|1  
amalgamation 合并
sLcFt1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bd3~EbFL  
ambit of charges 征税范围；收费范围 l+wc'=]  
amended valuation 经修订的估值 S:8OQI  
American Commodities Exchange 美国商品交易所 3_`szl-  
American Express Bank Limited 美国运通银行 =3 +
l
 
American Stock Exchange 美国证券交易所 Y& ] 8 {  
amortization 摊销 ?`zgq>R}w[  
amount due from banks 存放银行同业的款项 tJ=di5&  
amount due from banks abroad 存放海外银行同业的款项 Sg] J7;]  
amount due from holding companies 控股公司欠款 O}#yijU3e  
amount due from local banks 存放本港银行同业的款项 L7mz#CMWf
 
amount due to banks 银行同业的存款 nMo WOP'  
amount due to banks abroad 海外银行同业的存款 |c2v%'J2G  
amount due to holding companies 控股公司存款 15zrrU~D  
amount due to local banks 本港银行同业的存款 :&J8.G^  
amount due to outport banks 外埠银行同业的存款 C2<CWPn<  
amount for note issue 发行纸币的款额 bO<0qM~  
amount of bond 担保契据的款额 R:aYL~  
amount of consideration 代价款额 #vf_D?^  
amount of contribution 供款数额 1Xyp/X2rI  
amount of indebtedness 负债款额 W3Ulewa  
amount of principal of the loan 贷款本金额 /.=r>a}l  
amount of rates chargeable 应征差饷数额 A CV ek  
amount of share capital 股本额 ~E=\t9r  
amount of sums assured 承保款额 f]d!hz!  
amount of variation 变动幅度 c[0oh.   
amount of vote 拨款数额 _a+ICqR  
amount payable 应付款额 >&H~nGP.  
amount receivable 应收款额 j5%qv(w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cCxi{a1uo  
analysis 分析 T+RZ  
ancillary risk 附属风险 MFg'YA2 /  
annual account 周年帐目；周年帐目报表；年度决算；年结 g-yi xU  
annual accounting date 年结日期 1.R kIB  
annual allowance 每年免税额；年积金；年度津贴；年津 i~&c|  
annual balance 年度余额 I}v]Zm9  
annual disposable income 每年可动用收入 o6?l/nJ  
annual estimates 周年预算 >Wh3MG6  
annual fee 年费 oA~4p(  
annual general meeting 周年大会 $Kq<W{H3ut  
annual growth rate 年增率；每年增长率 k|O,1  
annual long-term supplement 长期个案每年补助金 =J@`0H"  
annual pensionable emolument 可供计算退休金的年薪 l_v*7d  
annual report 年报 k_3
j '  
Annual Report on the Consumer Price Index 《消费物价指数年报》 acOJ]]   
annual return 周年报表；周年申报表；每年报税表格 eO{@@?/y  
Annual Return Rules 《周年报表规则》 hXX1<~k  
annual review of consumer prices 每年消费物价回顾 v3JPE])/  
annual roll-forward basis 逐年延展方式 jNy?[ )  
annual salary 年薪 C(]'&~}(  
annual statement 年度报表；年度决算表 :HW>9nD
.  
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 JCQ:
+eqt  
annuitant 年金受益人 _@E "7<\  
annuity 年金 *?8RXer  
annuity contract 年金合约 DuF7HTN[K  
annuity on human life 人寿年金 7Qh_8
M  
antecedent debt 先前的债项 :pd&dg!5  
ante-dated cheque 倒填日期支票 F^'v{ @C  
anticipated expenditure 预期开支 +p?hGoF=  
anticipated net profit 预期纯利 S!7g)  
anticipated revenue 预期收入 JIUtj7HQ  
anti-inflation measure 反通货膨胀措施 ;,0lUcV  
anti-inflationary stance 反通货膨胀立场 8U^D(jrz  
apparent deficit 表面赤字 Lp~^*j(  
apparent financial solvency 表面偿债能力 Zu=kT}aGg  
apparent partner 表面合伙人 +5*vABvCu  
application for personal assessment 个人入息课税申请书 ogeRYq,g  
application of fund 资金应用 S\|^ULrH  
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 C|6{fd4?  
appointed actuary 委任精算师 pGGV\zD^  
appointed auditor 委任核数师；委任审计师 k_Tswf3  
appointed trustee 委任的受托人 +a]j[#  
appointer 委任人 Wg(bD,  
apportioned pro rata 按比例分摊 99KVtgPm  
apportionment 分配；分摊 l7Lj[d<n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ? : m
d  
apportionment formula 分摊方程式 H'h#wV`(  
apportionment of estate duty 遗产税的分摊 ?f@ 9nph  
appraisal 估价；评估 6{7 3p@  
appreciable growth 可观增长 4p x_ZD#J  
appreciable impact 显着影响 lf8xL9v  
appreciable increase 可观增长 C<t RU5|  
appreciation 增值；升值 1CiA 8  
appreciation against other currencies 相对其他货币升值 Y*\6o7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6z1\a  
appreciation tax 增值税 M;qb7 Mu  
appropriation 拨款；拨用；拨付 m %
Y(O  
appropriation account 拨款帐目 .Qfnd#  
Appropriation Bill 拨款法案 H56 ^n<tg  
appropriation-in-aid system 补助拨款办法  lzoeST  
approved assets 核准资产 qsvpW%?aE  
approved basket stock 认可一篮子证券 e;;):\p4  
approved budget 核准预算 +@>:%yX  
approved charitable donation 认可慈善捐款 M,JA;a, _  
approved charitable institution 认可慈善机构 E&9!1! B
 
approved currency 核准货币；认可货币 C.HYS S  
approved estimates 核准预算 ;[caiMA-  
approved estimates of expenditure 核准开支预算 !3HsI|$<G  
approved overseas insurer 核准海外保险人 8;8YA1 @w  
approved overseas trust company 核准海外信托公司 wDZ
  
approved pooled investment fund 核准汇集投资基金 V{FE[v_  
approved provident fund scheme 认可公积金计划 3d @ef|  
approved provision 核准拨款 ;ct)H* y  
approved redeemable share 核准可赎回股份 UnjNR[=  
approved regional stock 认可地区性证券 fwH`}<o  
approved retirement scheme 认可退休金计划 /B=l,:TnJ  
approved subordinated loan 核准附属贷款 qM*S*,s  
arbitrage 套戥；套汇；套利 2R] XH 0   
arbitrageur 套戥者；套汇者 wlL
8X7+:  
arbitrary amount 临时款项 7g-$oO  
arrangement 措施；安排；协定 .}~$1QKS  
arrears 欠款 I)rGOda{  
arrears of pay 欠付薪酬 [88{@
)  
arrears of revenue 逾期未收税款；逾期未收的帐项 3!bK d2"  
articles of association 组织章程；组织细则；组织章程细则 Lb^(E-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mw Z'=H  
ascertainment of profit 确定利润 `1$y(w]  
"Asia Clear" “亚洲结算系统”