[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
^;B vd!  
allotment notice 股份配售通知；配股通知 &yzC\XdA  
allotment of shares 股份分配
7ZHM;_ -  
allowable 可获宽免；免税的 4J2NIFZ  
allowable business loss 可扣除的营业亏损 XpWqL9s_E  
allowable expenses 可扣税的支出 {4&G\2<^^  
allowance 免税额；津贴；备抵；准备金 OqDLb  
allowance for debts 债项的免税额 HoGrvt<:.P  
allowance for depreciation by wear and tear 耗损折旧免税额 -san%H'  
allowance for funeral expenses 殡殓费的免税额 z2og&|uT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vw=eC"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;$(a+?  
allowance to debtor 给债务人的津贴 %FGPsHH  
alteration of capital 资本更改 v\:>} <gc  
alternate trustee 候补受托人 in-/  
amalgamation 合并 .O'S@ %]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zbP
0!  
ambit of charges 征税范围；收费范围 I ms?^`N  
amended valuation 经修订的估值 H$Fz{[[u  
American Commodities Exchange 美国商品交易所 >t u3m2  
American Express Bank Limited 美国运通银行 Mw7 ~:O`  
American Stock Exchange 美国证券交易所  m2%uGqz  
amortization 摊销 r4jW=?|  
amount due from banks 存放银行同业的款项 Y_S^B)y  
amount due from banks abroad 存放海外银行同业的款项  N\DEY]  
amount due from holding companies 控股公司欠款 v')Fq[ H  
amount due from local banks 存放本港银行同业的款项 h<i.@&  
amount due to banks 银行同业的存款 y[S5  
amount due to banks abroad 海外银行同业的存款  '=@O]7o~  
amount due to holding companies 控股公司存款 ]*U\ gm%  
amount due to local banks 本港银行同业的存款 oddS~lW  
amount due to outport banks 外埠银行同业的存款 {AqN@i  
amount for note issue 发行纸币的款额 QvK/31*QG  
amount of bond 担保契据的款额 `N}<lg(0#  
amount of consideration 代价款额 T30!'F(*,  
amount of contribution 供款数额 WA~|:S+  
amount of indebtedness 负债款额 (7`&5md  
amount of principal of the loan 贷款本金额 M[D`)7=b  
amount of rates chargeable 应征差饷数额 mkT
f}[O  
amount of share capital 股本额 W'rft@J$  
amount of sums assured 承保款额 vn~DtTp/  
amount of variation 变动幅度 Bm"jf]  
amount of vote 拨款数额 +60zJ4  
amount payable 应付款额 "m):"  
amount receivable 应收款额 ~R7rIP8Wr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "jmi "O*  
analysis 分析 g=Q#2/UQ<  
ancillary risk 附属风险 d
~uK/R-KD  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,ju1:`  
annual accounting date 年结日期 H:4r6-{  
annual allowance 每年免税额；年积金；年度津贴；年津 R>BI;IcX  
annual balance 年度余额 {w}
PV5<  
annual disposable income 每年可动用收入 F4>}mIA  
annual estimates 周年预算 Z <K[  
annual fee 年费 `4}zB#3  
annual general meeting 周年大会 w<&Nn`V  
annual growth rate 年增率；每年增长率 ;2kiEATQ 1  
annual long-term supplement 长期个案每年补助金 ~d?7\:n  
annual pensionable emolument 可供计算退休金的年薪 3>yb$ZU"-  
annual report 年报 k uU,7<o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;o_4)+}  
annual return 周年报表；周年申报表；每年报税表格 #JeZA0r5  
Annual Return Rules 《周年报表规则》 /"tVOv#  
annual review of consumer prices 每年消费物价回顾 ~HI|t2C  
annual roll-forward basis 逐年延展方式 [Nr6qxWg  
annual salary 年薪 '81$8xxdY  
annual statement 年度报表；年度决算表 lMB^/-Y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q0jzng  
annuitant 年金受益人 Z%6I$KAN8  
annuity 年金 1$?O5.X:  
annuity contract 年金合约 Qr1%"^4  
annuity on human life 人寿年金 8V`r*:\  
antecedent debt 先前的债项 2!cP[Ck  
ante-dated cheque 倒填日期支票 B4pheKZ2  
anticipated expenditure 预期开支 .<^dv?@  
anticipated net profit 预期纯利 rOE[c  
anticipated revenue 预期收入 5[]7baO)h1  
anti-inflation measure 反通货膨胀措施 =B4mi.;@i  
anti-inflationary stance 反通货膨胀立场 LR]P?  
apparent deficit 表面赤字 + B%fp*  
apparent financial solvency 表面偿债能力 ;n00kel$  
apparent partner 表面合伙人 ?o$6w(]''  
application for personal assessment 个人入息课税申请书 n
ORm7sa9  
application of fund 资金应用 rr'RX  
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 B-|:l7  
appointed actuary 委任精算师 Hwklk9 U
 
appointed auditor 委任核数师；委任审计师 F'*y2FC  
appointed trustee 委任的受托人 Ti#2D3  
appointer 委任人 FGG Fi(  
apportioned pro rata 按比例分摊 ,xuqQ;JX  
apportionment 分配；分摊
>1T=Aw2Z.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ? Sj,HLo@U  
apportionment formula 分摊方程式 Dsw(ti`@  
apportionment of estate duty 遗产税的分摊 jl{>>TW{x  
appraisal 估价；评估 i|*(vH&D.  
appreciable growth 可观增长 M'$n".,p  
appreciable impact 显着影响 q El:2<  
appreciable increase 可观增长 }ARWR.7Cc  
appreciation 增值；升值 VT?JTW  
appreciation against other currencies 相对其他货币升值 NcZ6!wWdE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }=?kf3k  
appreciation tax 增值税 Dh BUMDoB  
appropriation 拨款；拨用；拨付 K:c5Yq^  
appropriation account 拨款帐目 h<4WY#Y  
Appropriation Bill 拨款法案 `XB(d@%  
appropriation-in-aid system 补助拨款办法 R}8!~Ma`|  
approved assets 核准资产 /P<RYA~  
approved basket stock 认可一篮子证券 ea3AcT6  
approved budget 核准预算 79n,bb5  
approved charitable donation 认可慈善捐款 z,87;4-  
approved charitable institution 认可慈善机构 =&U JFu  
approved currency 核准货币；认可货币 $T8Ni!#/C  
approved estimates 核准预算 I5wf|wB-  
approved estimates of expenditure 核准开支预算 A 7'dD$9  
approved overseas insurer 核准海外保险人 ah>;wW!6/  
approved overseas trust company 核准海外信托公司 zC(DigN  
approved pooled investment fund 核准汇集投资基金 5O#CdN-S  
approved provident fund scheme 认可公积金计划 wWko9h=|mQ  
approved provision 核准拨款 `E8m>q Ss  
approved redeemable share 核准可赎回股份 \vT0\1:|i  
approved regional stock 认可地区性证券 7h<B:~(K  
approved retirement scheme 认可退休金计划 T12?'JL^r  
approved subordinated loan 核准附属贷款 UN'hnqC  
arbitrage 套戥；套汇；套利 lfOF]Kiqr  
arbitrageur 套戥者；套汇者 1?]Gl+}  
arbitrary amount 临时款项 &"BmCDOq  
arrangement 措施；安排；协定 ((7~o?Vbg  
arrears 欠款 4};iL)  
arrears of pay 欠付薪酬 aAh")B2  
arrears of revenue 逾期未收税款；逾期未收的帐项 ib/B!?/
 
articles of association 组织章程；组织细则；组织章程细则 8iB1a6TlL  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z2i?7)(?;A  
ascertainment of profit 确定利润 Gn<s>3E  
"Asia Clear" “亚洲结算系统”