[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
)~(_[='  
allotment notice 股份配售通知；配股通知 ':$a6f &T  
allotment of shares 股份分配 ]NsaFDi\  
allowable 可获宽免；免税的 B ;$8<  
allowable business loss 可扣除的营业亏损 ^]gl#&"D  
allowable expenses 可扣税的支出 oX,M;;Yq  
allowance 免税额；津贴；备抵；准备金 6^Vf 5W{  
allowance for debts 债项的免税额 i(HhL&  
allowance for depreciation by wear and tear 耗损折旧免税额 _4Pi>  
allowance for funeral expenses 殡殓费的免税额 RBwV+X[B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c= uORt>  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?,C,q5 T\  
allowance to debtor 给债务人的津贴 +ETw:i9!?  
alteration of capital 资本更改 69yyVu_  
alternate trustee 候补受托人 pE,BE%
 
amalgamation 合并 MsQS{ok+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e?WR={  
ambit of charges 征税范围；收费范围 kGP?Jx\PkH  
amended valuation 经修订的估值 MJ08@xGa  
American Commodities Exchange 美国商品交易所 +Wc[$,vk  
American Express Bank Limited 美国运通银行 iX p8u**  
American Stock Exchange 美国证券交易所 ^XVa!s,d  
amortization 摊销 8<!9mgh  
amount due from banks 存放银行同业的款项 FG\?_G  
amount due from banks abroad 存放海外银行同业的款项 1| DI'e[X  
amount due from holding companies 控股公司欠款 Cj9Tj'0@I+  
amount due from local banks 存放本港银行同业的款项 .*"IJD9  
amount due to banks 银行同业的存款 \-yi#N  
amount due to banks abroad 海外银行同业的存款 0=&]!WRT  
amount due to holding companies 控股公司存款 17d$gZ1O:  
amount due to local banks 本港银行同业的存款 w2L)f,X  
amount due to outport banks 外埠银行同业的存款 WgB,,L,  
amount for note issue 发行纸币的款额 -bF+uCfba  
amount of bond 担保契据的款额 H l@rS  
amount of consideration 代价款额 s2WB4Uk  
amount of contribution 供款数额 r%i{a  
amount of indebtedness 负债款额 bT}
WJ2}  
amount of principal of the loan 贷款本金额 3RUB2c4  
amount of rates chargeable 应征差饷数额 jXf-+;ZQ  
amount of share capital 股本额 ^*OA%wg3=h  
amount of sums assured 承保款额 E?uv&evPK7  
amount of variation 变动幅度 Op{Mc$5a  
amount of vote 拨款数额 {5h_$a!TaU  
amount payable 应付款额 x;Q2/YZ#  
amount receivable 应收款额 PYe>`X?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v*LL7b0A  
analysis 分析 ):@B1 yR  
ancillary risk 附属风险 VK#zmEiB  
annual account 周年帐目；周年帐目报表；年度决算；年结 v5o%y:~  
annual accounting date 年结日期 , +^db)  
annual allowance 每年免税额；年积金；年度津贴；年津 Pt+_0
OsR  
annual balance 年度余额 VrK5a9*^  
annual disposable income 每年可动用收入 w[&BY  
annual estimates 周年预算 iVcBD0 q)  
annual fee 年费 _?"J.
i  
annual general meeting 周年大会 rIb{=';  
annual growth rate 年增率；每年增长率 u[DV{o  
annual long-term supplement 长期个案每年补助金 bOdD:=f  
annual pensionable emolument 可供计算退休金的年薪 y8@!2O4  
annual report 年报 qz&)|~,\C  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <PxEl4  
annual return 周年报表；周年申报表；每年报税表格 x@=7M'vr%  
Annual Return Rules 《周年报表规则》 m[f\I^\%8  
annual review of consumer prices 每年消费物价回顾 eu=2a>  
annual roll-forward basis 逐年延展方式 eMwf'*#  
annual salary 年薪  a4yU[KK  
annual statement 年度报表；年度决算表 ?kSs7e>  
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 j
X%Q  
annuitant 年金受益人 OsXQWSkj~  
annuity 年金 u(R`}C?P'  
annuity contract 年金合约 ]2jnY&a5  
annuity on human life 人寿年金 ?:E;C<Ar  
antecedent debt 先前的债项 fu/c)D6u*m  
ante-dated cheque 倒填日期支票 -_3.]o/J  
anticipated expenditure 预期开支 !ktr|9Bl  
anticipated net profit 预期纯利 ` T!O )5  
anticipated revenue 预期收入 ` xSXGI  
anti-inflation measure 反通货膨胀措施 5eYCnc9  
anti-inflationary stance 反通货膨胀立场 *K;~V  
apparent deficit 表面赤字  ulQE{c[  
apparent financial solvency 表面偿债能力 B06/mKZ7  
apparent partner 表面合伙人 $f+
9svq  
application for personal assessment 个人入息课税申请书 R~i<*  
application of fund 资金应用 o,-@vp  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ZD/!C9:&.0  
appointed actuary 委任精算师 |Bid(`t.  
appointed auditor 委任核数师；委任审计师 seq$]  
appointed trustee 委任的受托人 epnDvz\  
appointer 委任人 qv:WC TAn  
apportioned pro rata 按比例分摊 .jCdJ =z  
apportionment 分配；分摊 E=y
#

~W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p82qFzq#  
apportionment formula 分摊方程式 S(Pal/-"  
apportionment of estate duty 遗产税的分摊 Buo1o&&  
appraisal 估价；评估 zri<'W  
appreciable growth 可观增长 =k'dbcfO$9  
appreciable impact 显着影响 y!#1A?|k  
appreciable increase 可观增长 .f}I$ "2  
appreciation 增值；升值 (n<xoV[e  
appreciation against other currencies 相对其他货币升值 w*+rBp,f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,O2F}5|;  
appreciation tax 增值税 2eNm2
;  
appropriation 拨款；拨用；拨付 Abl= Ev  
appropriation account 拨款帐目 
oDC3AK&  
Appropriation Bill 拨款法案 ,MLPVDN*D  
appropriation-in-aid system 补助拨款办法 `27? f $,  
approved assets 核准资产 j_}e%
,}  
approved basket stock 认可一篮子证券 |89`O^   
approved budget 核准预算 Uz0mSfBp  
approved charitable donation 认可慈善捐款 h41v}5 !-  
approved charitable institution 认可慈善机构 0<Y)yNsV  
approved currency 核准货币；认可货币 *}?^)z7w  
approved estimates 核准预算 'j.{o  
approved estimates of expenditure 核准开支预算 s B6UlX;b:  
approved overseas insurer 核准海外保险人 ISl'g'o  
approved overseas trust company 核准海外信托公司 ?0.+DB $  
approved pooled investment fund 核准汇集投资基金 mBNa;6w?{*  
approved provident fund scheme 认可公积金计划 O:#to  
approved provision 核准拨款 Z#F2<*+Pe  
approved redeemable share 核准可赎回股份 znM"P|A  
approved regional stock 认可地区性证券 4U((d x*m  
approved retirement scheme 认可退休金计划 n_aKciF  
approved subordinated loan 核准附属贷款 eC1cE  
arbitrage 套戥；套汇；套利 0q/g:"|j  
arbitrageur 套戥者；套汇者 Sh"} c2  
arbitrary amount 临时款项 4[6A~iC_  
arrangement 措施；安排；协定 -X |G  
arrears 欠款 '?-GZ0oM  
arrears of pay 欠付薪酬 t0wLj}"U  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;a68>5Lm*  
articles of association 组织章程；组织细则；组织章程细则 s? =J#WV1y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6rRPqO j  
ascertainment of profit 确定利润 @A)gsDt9A  
"Asia Clear" “亚洲结算系统”