[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 ZRK1UpP
 
allotment notice 股份配售通知；配股通知 UP8=V>T02  
allotment of shares 股份分配 0Rme}&$  
allowable 可获宽免；免税的 8,5H^Bi  
allowable business loss 可扣除的营业亏损 w b@Zna  
allowable expenses 可扣税的支出 T!iRg=<bz  
allowance 免税额；津贴；备抵；准备金 |X'Pa9u  
allowance for debts 债项的免税额 "EE=j$
8u+  
allowance for depreciation by wear and tear 耗损折旧免税额 uTX0lu;  
allowance for funeral expenses 殡殓费的免税额 EYsf<8cl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 miq"3  
allowance for repairs and outgoings 修葺及支出方面的免税额 _:ORu Vk  
allowance to debtor 给债务人的津贴 [i  ]  
alteration of capital 资本更改 N9[2k.oBH  
alternate trustee 候补受托人 ZjOUk;H
?  
amalgamation 合并 ftw@nQNU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XW^Sw;[efZ  
ambit of charges 征税范围；收费范围 *<5zMSZO  
amended valuation 经修订的估值 -f4>4@y  
American Commodities Exchange 美国商品交易所 Xv5|j/<~p  
American Express Bank Limited 美国运通银行 ;)SWUXa;{  
American Stock Exchange 美国证券交易所 Zl:Z31  
amortization 摊销 /IkSgKJiz\  
amount due from banks 存放银行同业的款项 JyfWy  
amount due from banks abroad 存放海外银行同业的款项 cc$L56q  
amount due from holding companies 控股公司欠款 nVK`H@5fw  
amount due from local banks 存放本港银行同业的款项 z.xOT;t  
amount due to banks 银行同业的存款 FTA[O.tiG  
amount due to banks abroad 海外银行同业的存款 NY& |
:F  
amount due to holding companies 控股公司存款 :k aHvf  
amount due to local banks 本港银行同业的存款 ]h`<E~  
amount due to outport banks 外埠银行同业的存款 9uRs@]i  
amount for note issue 发行纸币的款额 Wl4T}j  
amount of bond 担保契据的款额 IhRYV`:  
amount of consideration 代价款额 4)IRm2
G  
amount of contribution 供款数额 '/h~O@Rw  
amount of indebtedness 负债款额 =>_k;x  
amount of principal of the loan 贷款本金额 gLH#UwfJ  
amount of rates chargeable 应征差饷数额 !OO{qw(*g  
amount of share capital 股本额 YXBU9T{r  
amount of sums assured 承保款额 Za&.sg3RG  
amount of variation 变动幅度 ,J(+%#$UT  
amount of vote 拨款数额 )Q!3p={ S*  
amount payable 应付款额 itp$c|{  
amount receivable 应收款额 ZRjqjx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,%L>TD'48s  
analysis 分析 "(U%Vg|)  
ancillary risk 附属风险 z]d^%>Ef  
annual account 周年帐目；周年帐目报表；年度决算；年结 HLPnbI-+  
annual accounting date 年结日期 SvE|"  
annual allowance 每年免税额；年积金；年度津贴；年津 z@_9.n]  
annual balance 年度余额 v+3-o/G7  
annual disposable income 每年可动用收入 c<(LXf+61  
annual estimates 周年预算 g#=~A&4q  
annual fee 年费 KyqFeR  
annual general meeting 周年大会 H,?)6pZ  
annual growth rate 年增率；每年增长率 S!/N lSr<  
annual long-term supplement 长期个案每年补助金 gm-m_cB<  
annual pensionable emolument 可供计算退休金的年薪 [q MFLY$  
annual report 年报 ^J([w~&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #kuk3}&  
annual return 周年报表；周年申报表；每年报税表格 XyS|7#o  
Annual Return Rules 《周年报表规则》 T.=du$  
annual review of consumer prices 每年消费物价回顾 .hD2g"  
annual roll-forward basis 逐年延展方式 )k@+8Yfa1p  
annual salary 年薪 LPOZA`  
annual statement 年度报表；年度决算表 I>]t% YKj  
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 !Gphs`YI  
annuitant 年金受益人 u_5O<UP5  
annuity 年金 LB)sk$)  
annuity contract 年金合约 /pa8>_,~  
annuity on human life 人寿年金 Fe 4QWB6\U  
antecedent debt 先前的债项 T}?vp~./   
ante-dated cheque 倒填日期支票 q0}
?F  
anticipated expenditure 预期开支 7\q_^  
anticipated net profit 预期纯利 |?t6h 5Mt"  
anticipated revenue 预期收入 &.\|w  
anti-inflation measure 反通货膨胀措施 qlUw;{;p  
anti-inflationary stance 反通货膨胀立场 S[J=d%(  
apparent deficit 表面赤字 4-?'gN_  
apparent financial solvency 表面偿债能力 s1[_Pk;!  
apparent partner 表面合伙人 .45XS>=z#  
application for personal assessment 个人入息课税申请书 e<wRA["  
application of fund 资金应用 % 7_c|G1  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 yxECK&&P0#  
appointed actuary 委任精算师 sH^?v0^
a  
appointed auditor 委任核数师；委任审计师 ")q{>tV  
appointed trustee 委任的受托人 ^GXy:S$  
appointer 委任人 >};6>)0  
apportioned pro rata 按比例分摊 U#B,Q6~  
apportionment 分配；分摊 %HRFH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NZ\aK}?~ !  
apportionment formula 分摊方程式 j15TavjGh  
apportionment of estate duty 遗产税的分摊 5 i1T?  
appraisal 估价；评估 I<w`+<o(  
appreciable growth 可观增长 CIM9~:\  
appreciable impact 显着影响 A%VBBvk  
appreciable increase 可观增长 [\hk_(}  
appreciation 增值；升值 S=Ihg  
appreciation against other currencies 相对其他货币升值 ~IHjj1s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nP9@yI*7  
appreciation tax 增值税 mGQgy[gX  
appropriation 拨款；拨用；拨付 gyW*-:C  
appropriation account 拨款帐目 %j].' ;  
Appropriation Bill 拨款法案 C?n3J  
appropriation-in-aid system 补助拨款办法 '~-Lxvf'  
approved assets 核准资产 iL-I#"qT,  
approved basket stock 认可一篮子证券 u_aln[oIv  
approved budget 核准预算 (%fl  
approved charitable donation 认可慈善捐款 { __Z\D2I  
approved charitable institution 认可慈善机构 -R!qDA"  
approved currency 核准货币；认可货币 W|U!kqU  
approved estimates 核准预算 Z=O2tR  
approved estimates of expenditure 核准开支预算 lN,8(n?g  
approved overseas insurer 核准海外保险人 9o.WJ  
approved overseas trust company 核准海外信托公司 i^{.Q-  
approved pooled investment fund 核准汇集投资基金 \?,'i/c-  
approved provident fund scheme 认可公积金计划 IJ^KYho  
approved provision 核准拨款 @<]xbWhuw  
approved redeemable share 核准可赎回股份 /j]r?KAzw  
approved regional stock 认可地区性证券 U.oxLbJ`  
approved retirement scheme 认可退休金计划 ]MkZ1~f7  
approved subordinated loan 核准附属贷款 z8bDBoD6  
arbitrage 套戥；套汇；套利 /EUv=89{!  
arbitrageur 套戥者；套汇者 F|*{Ma  
arbitrary amount 临时款项 TEZ^Ia  
arrangement 措施；安排；协定 Sf}>~z2  
arrears 欠款 <z N  
arrears of pay 欠付薪酬 r}i<c
yL  
arrears of revenue 逾期未收税款；逾期未收的帐项 >4a@rT/  
articles of association 组织章程；组织细则；组织章程细则 NF1e>O:a<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @G Gzah#  
ascertainment of profit 确定利润 s-eC')w~E  
"Asia Clear" “亚洲结算系统”