[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 17|
@f  
allotment notice 股份配售通知；配股通知 FSFFk~  
allotment of shares 股份分配 6/VNuQ_#  
allowable 可获宽免；免税的 G^ K*+  
allowable business loss 可扣除的营业亏损 H'D#s;SlR  
allowable expenses 可扣税的支出 VVgsLQd  
allowance 免税额；津贴；备抵；准备金 t2Ip\>;9f  
allowance for debts 债项的免税额 4Fh&V{`W  
allowance for depreciation by wear and tear 耗损折旧免税额 TS/C p{  
allowance for funeral expenses 殡殓费的免税额 F
ZM2   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `B:B7Cpvn  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q +R3H
,  
allowance to debtor 给债务人的津贴 d\\r_bGW  
alteration of capital 资本更改 S_ZLTcq<1  
alternate trustee 候补受托人 o; 6fvn  
amalgamation 合并 q"P5,:W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IPwj_jvw  
ambit of charges 征税范围；收费范围 `Fz\wPd  
amended valuation 经修订的估值 xi;/^)r  
American Commodities Exchange 美国商品交易所 KuIBYaK, g  
American Express Bank Limited 美国运通银行 Pb bXi  
American Stock Exchange 美国证券交易所 )3BR[*u
*  
amortization 摊销 GU:r vS!  
amount due from banks 存放银行同业的款项 y;zt_O/  
amount due from banks abroad 存放海外银行同业的款项 ~8XX3+]z:X  
amount due from holding companies 控股公司欠款 pp *bqY  
amount due from local banks 存放本港银行同业的款项 x-w`KFS  
amount due to banks 银行同业的存款 Lhl$w'r  
amount due to banks abroad 海外银行同业的存款 9Q,Msl4n  
amount due to holding companies 控股公司存款 (y-x01H  
amount due to local banks 本港银行同业的存款 cWgbd^J  
amount due to outport banks 外埠银行同业的存款 6F@zCv"w  
amount for note issue 发行纸币的款额 pESB Il  
amount of bond 担保契据的款额 aQ32p4C  
amount of consideration 代价款额 T@%;0Ro~  
amount of contribution 供款数额 q"{Up
  
amount of indebtedness 负债款额 ox!|)^`$_  
amount of principal of the loan 贷款本金额 z\xiACIc  
amount of rates chargeable 应征差饷数额 +9F^F>mu  
amount of share capital 股本额 6U;Jg
_zS  
amount of sums assured 承保款额 PN1(j|  
amount of variation 变动幅度 l*F!~J3  
amount of vote 拨款数额 83{x"G3>  
amount payable 应付款额 >2]Eaw&W  
amount receivable 应收款额  R4&|t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qw3a"k-  
analysis 分析 qk_p} l-F1  
ancillary risk 附属风险 L4\SBO  
annual account 周年帐目；周年帐目报表；年度决算；年结 1mT|o_K{ T  
annual accounting date 年结日期 VQ1?Db(_2  
annual allowance 每年免税额；年积金；年度津贴；年津 ~a |^?7@p  
annual balance 年度余额 ZAI1p+  
annual disposable income 每年可动用收入  1m&!l6Jk  
annual estimates 周年预算 *,O :>Z5I  
annual fee 年费 dNR7e   
annual general meeting 周年大会 tqff8 4  
annual growth rate 年增率；每年增长率 4]Un=?)I  
annual long-term supplement 长期个案每年补助金 C ffTv  
annual pensionable emolument 可供计算退休金的年薪 ?&whE!  
annual report 年报 m1^dT_7Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Zp/qs z(]  
annual return 周年报表；周年申报表；每年报税表格 I ybl;u  
Annual Return Rules 《周年报表规则》 s[0prm5.  
annual review of consumer prices 每年消费物价回顾 9f@#SB_H  
annual roll-forward basis 逐年延展方式 &,m'sQ  
annual salary 年薪 btUUZ"q<  
annual statement 年度报表；年度决算表 mp&Le YYn  
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 "i!2=A8k  
annuitant 年金受益人 JxX jDYrU  
annuity 年金 
4 +da  
annuity contract 年金合约 a-z23$3  
annuity on human life 人寿年金 BxSk%$J  
antecedent debt 先前的债项 
377j3dP  
ante-dated cheque 倒填日期支票 O4 +SD  
anticipated expenditure 预期开支 ?#V P)A  
anticipated net profit 预期纯利 {u(}ED#p  
anticipated revenue 预期收入 zPX= MfF  
anti-inflation measure 反通货膨胀措施 q3,P|&T  
anti-inflationary stance 反通货膨胀立场 5~`|)~FA  
apparent deficit 表面赤字 DuTlYXM 2^  
apparent financial solvency 表面偿债能力 xWC\954  
apparent partner 表面合伙人 -(4E  
application for personal assessment 个人入息课税申请书 >)A E|j`  
application of fund 资金应用 /{eih]`x(  
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 *tq|x[<  
appointed actuary 委任精算师 ;55tf l  
appointed auditor 委任核数师；委任审计师 wu&|~@_s@  
appointed trustee 委任的受托人 H3p4,Y}'#  
appointer 委任人 6T{o3wc;  
apportioned pro rata 按比例分摊 q5?
rp|7D  
apportionment 分配；分摊 !#@4xeBPo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [#STR=_f  
apportionment formula 分摊方程式 "6I-]:K-  
apportionment of estate duty 遗产税的分摊 J{GFb  
appraisal 估价；评估 ZbZAx:L  
appreciable growth 可观增长 \dp9@y[^  
appreciable impact 显着影响 C$AIP\j- )  
appreciable increase 可观增长 a0V8 L+v(  
appreciation 增值；升值 g|GvJ)VX  
appreciation against other currencies 相对其他货币升值 "lv:hz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'y+bx?3Z  
appreciation tax 增值税 1A`?y& Ll  
appropriation 拨款；拨用；拨付 Qq;m"M/  
appropriation account 拨款帐目  H3/Y  
Appropriation Bill 拨款法案 vUo.BA#;.b  
appropriation-in-aid system 补助拨款办法 )"pxry4v7J  
approved assets 核准资产 q[y,J  
approved basket stock 认可一篮子证券 S,wj[;cv4  
approved budget 核准预算 RF,=bOr19  
approved charitable donation 认可慈善捐款 W[1f]w3  
approved charitable institution 认可慈善机构 ~kSnXJ
v  
approved currency 核准货币；认可货币 % L %1g  
approved estimates 核准预算 = h<? /Krs  
approved estimates of expenditure 核准开支预算 G+ $)W u  
approved overseas insurer 核准海外保险人 *Lb(urf   
approved overseas trust company 核准海外信托公司 xu_XX#9?b  
approved pooled investment fund 核准汇集投资基金 |ZST Y}RXA  
approved provident fund scheme 认可公积金计划 _ RT"1"r  
approved provision 核准拨款 !F7EAQn{(  
approved redeemable share 核准可赎回股份 Q[ 9rA  
approved regional stock 认可地区性证券 V\rIN}7  
approved retirement scheme 认可退休金计划 f)AW!/  
approved subordinated loan 核准附属贷款 7fN&Q~.  
arbitrage 套戥；套汇；套利 )]>i>  
arbitrageur 套戥者；套汇者 >F\rBc&  
arbitrary amount 临时款项 02J6Pn3  
arrangement 措施；安排；协定 r0?hX  
arrears 欠款 )/+eLRN5G  
arrears of pay 欠付薪酬 {>UMw>T[  
arrears of revenue 逾期未收税款；逾期未收的帐项 Vhbj.eX.)  
articles of association 组织章程；组织细则；组织章程细则 E-tNB{r@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :,}:c%-^"  
ascertainment of profit 确定利润 LDi ezi  
"Asia Clear" “亚洲结算系统”