[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 Pj

s=n7  
allotment notice 股份配售通知；配股通知 <4G y~?  
allotment of shares 股份分配 |iHMAo  
allowable 可获宽免；免税的 Xb%Q%"?~  
allowable business loss 可扣除的营业亏损 @bA5uY!  
allowable expenses 可扣税的支出 d78 [(;  
allowance 免税额；津贴；备抵；准备金 _l7_!Il_  
allowance for debts 债项的免税额 L=#NUNiXr  
allowance for depreciation by wear and tear 耗损折旧免税额 IADHe\.  
allowance for funeral expenses 殡殓费的免税额 &K0b3AWc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,N(Yjq"R  
allowance for repairs and outgoings 修葺及支出方面的免税额 / Ot3[B  
allowance to debtor 给债务人的津贴 M
MFg{8  
alteration of capital 资本更改 s<{ Hu0K$  
alternate trustee 候补受托人 5bt>MoKxv
 
amalgamation 合并 pZ>yBY?R8>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &NBH'Rt  
ambit of charges 征税范围；收费范围 yIK pyyC9H  
amended valuation 经修订的估值 33DP?nI}  
American Commodities Exchange 美国商品交易所 v](Y n)#  
American Express Bank Limited 美国运通银行 t/;0/ql\  
American Stock Exchange 美国证券交易所 )K{s^]Jp  
amortization 摊销 BjfVNF;hk:  
amount due from banks 存放银行同业的款项 wU+r]SK@  
amount due from banks abroad 存放海外银行同业的款项 B$2b=\  
amount due from holding companies 控股公司欠款 n!z!fh  
amount due from local banks 存放本港银行同业的款项 ' {2]:  
amount due to banks 银行同业的存款 Vq+7 /+2"  
amount due to banks abroad 海外银行同业的存款 F~6]I
I  
amount due to holding companies 控股公司存款 7_2D4CI  
amount due to local banks 本港银行同业的存款 T$lV+[7  
amount due to outport banks 外埠银行同业的存款 ikc1,o  
amount for note issue 发行纸币的款额 T]wI)  
amount of bond 担保契据的款额 -Rw3[4>@O"  
amount of consideration 代价款额 06]3+s{{  
amount of contribution 供款数额 |2l-s 1| y  
amount of indebtedness 负债款额 L4Jm8sy{  
amount of principal of the loan 贷款本金额 P#hRqETw  
amount of rates chargeable 应征差饷数额 qt@/  
amount of share capital 股本额 f8lyH'z0 @  
amount of sums assured 承保款额 Hq}g1?b  
amount of variation 变动幅度  nz?[  
amount of vote 拨款数额 u&Ic  
amount payable 应付款额 2%WeB/)9  
amount receivable 应收款额 'l^Bb#)"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #<)[{+f[t  
analysis 分析 }eVDe(7_  
ancillary risk 附属风险 MOQ6&C`7q  
annual account 周年帐目；周年帐目报表；年度决算；年结 u"qu!EY2  
annual accounting date 年结日期 cIwX sx  
annual allowance 每年免税额；年积金；年度津贴；年津 IRQtA ZV$  
annual balance 年度余额 >;4q  
annual disposable income 每年可动用收入 &tZIWV1&  
annual estimates 周年预算 &Gh,ROo4  
annual fee 年费 zU!{_Ao9  
annual general meeting 周年大会 nKGQU,C  
annual growth rate 年增率；每年增长率  <)TIj6  
annual long-term supplement 长期个案每年补助金 ( 3 B1X  
annual pensionable emolument 可供计算退休金的年薪 oUnb-,8n  
annual report 年报 &)k=ccm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :o^ioX.J  
annual return 周年报表；周年申报表；每年报税表格 ZFtR#r(~41  
Annual Return Rules 《周年报表规则》 5.5kH$;>  
annual review of consumer prices 每年消费物价回顾 xK6`|/e  
annual roll-forward basis 逐年延展方式 fsjLD|?|:  
annual salary 年薪 +1T>Ob;hk  
annual statement 年度报表；年度决算表 G{: B'08  
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 xH2'PEjFM  
annuitant 年金受益人 q. =Q
 
annuity 年金 @;eH~3P  
annuity contract 年金合约 Dh`&B   
annuity on human life 人寿年金 ,Sgo_bC/|  
antecedent debt 先前的债项 & $|~",  
ante-dated cheque 倒填日期支票 2B$dT=G  
anticipated expenditure 预期开支 o?}dHTk7  
anticipated net profit 预期纯利 A>gZl)c  
anticipated revenue 预期收入 5Yv*f:  
anti-inflation measure 反通货膨胀措施 G@DNV3Cc  
anti-inflationary stance 反通货膨胀立场 9R$$(zB 1;  
apparent deficit 表面赤字 fC'u-m?!Q'  
apparent financial solvency 表面偿债能力 /)TeG]Xg  
apparent partner 表面合伙人 :? B4q#]N  
application for personal assessment 个人入息课税申请书 qe&|6M!  
application of fund 资金应用 YA@?L
!F  
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 Xi"9y @  
appointed actuary 委任精算师 nX:E(9q7c  
appointed auditor 委任核数师；委任审计师 ]@9W19=P!P  
appointed trustee 委任的受托人 5b rM..  
appointer 委任人 H'3 pHb  
apportioned pro rata 按比例分摊 (DvPdOT+3  
apportionment 分配；分摊 RCTqV.L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jy:*GW6  
apportionment formula 分摊方程式 a.<XJ\  
apportionment of estate duty 遗产税的分摊 Kv* 1=HES  
appraisal 估价；评估 wm#(\dj  
appreciable growth 可观增长 \ {<ml n  
appreciable impact 显着影响 &5K3AL  
appreciable increase 可观增长 !7\dr )  
appreciation 增值；升值 {Yxvb**
  
appreciation against other currencies 相对其他货币升值 4e>f}u5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BywEoS  
appreciation tax 增值税 LNJK
f6:  
appropriation 拨款；拨用；拨付 ^?fsJ  
appropriation account 拨款帐目 hub]M  
Appropriation Bill 拨款法案 'E #L6,&  
appropriation-in-aid system 补助拨款办法 ,2!7iX  
approved assets 核准资产 xytWE:=  
approved basket stock 认可一篮子证券 Q#yHH]U)X  
approved budget 核准预算 (zsmJe  
approved charitable donation 认可慈善捐款 pRjEuOc  
approved charitable institution 认可慈善机构 4wKCzPy  
approved currency 核准货币；认可货币 vULDKJNHX  
approved estimates 核准预算 l1zPL3"u_^  
approved estimates of expenditure 核准开支预算 w@2NXcmw  
approved overseas insurer 核准海外保险人 Mm8_EjMp  
approved overseas trust company 核准海外信托公司 ?W ^`Fa)]o  
approved pooled investment fund 核准汇集投资基金 JUw|nUnl?  
approved provident fund scheme 认可公积金计划 :@ &e~QP(  
approved provision 核准拨款 H8"RdKwg?  
approved redeemable share 核准可赎回股份 2Ax(q&`9  
approved regional stock 认可地区性证券 =UO7!vr;[  
approved retirement scheme 认可退休金计划 1y[~xxgE  
approved subordinated loan 核准附属贷款 O~8jz
  
arbitrage 套戥；套汇；套利 >1Iw!SO+  
arbitrageur 套戥者；套汇者 #pRbRT9  
arbitrary amount 临时款项 '`}D+IQ(j  
arrangement 措施；安排；协定 `vt+VUNf  
arrears 欠款 OkQ< Sc   
arrears of pay 欠付薪酬 =S54p(>  
arrears of revenue 逾期未收税款；逾期未收的帐项 B[sI7D>Y  
articles of association 组织章程；组织细则；组织章程细则 S9:ij1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 85"Szc-#  
ascertainment of profit 确定利润 &:d`Pik6  
"Asia Clear" “亚洲结算系统”