[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
;a#}fX  
allotment notice 股份配售通知；配股通知 i528e{ &  
allotment of shares 股份分配 6RR4L^(m  
allowable 可获宽免；免税的 \VoB=Ac&  
allowable business loss 可扣除的营业亏损 & y#y>([~  
allowable expenses 可扣税的支出 ~gSF@tz@  
allowance 免税额；津贴；备抵；准备金 n0Qh9 *h  
allowance for debts 债项的免税额 _|Y.!ZRYP  
allowance for depreciation by wear and tear 耗损折旧免税额 N]3-L`t  
allowance for funeral expenses 殡殓费的免税额 ?Cc
R 7l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &!H~bzg  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?,A}E|jZ  
allowance to debtor 给债务人的津贴 HV#?6,U}  
alteration of capital 资本更改 SSSDl$}'t  
alternate trustee 候补受托人 6Cop#kW#  
amalgamation 合并 8=ukS_?Vy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b/a?\0^  
ambit of charges 征税范围；收费范围 WHhR)$zC  
amended valuation 经修订的估值 ]6?c8/M  
American Commodities Exchange 美国商品交易所 X_^_r{  
American Express Bank Limited 美国运通银行 ="'rH.n #  
American Stock Exchange 美国证券交易所 eG[umv
.9b  
amortization 摊销 ~@)-qV^~  
amount due from banks 存放银行同业的款项 . }-@;:yh  
amount due from banks abroad 存放海外银行同业的款项 f4 Sw,A  
amount due from holding companies 控股公司欠款 es*_Oo1  
amount due from local banks 存放本港银行同业的款项 Wo1V$[`Dy  
amount due to banks 银行同业的存款 /
ze_{{o
 
amount due to banks abroad 海外银行同业的存款 3:02`;3  
amount due to holding companies 控股公司存款 h4$OXKme?  
amount due to local banks 本港银行同业的存款 SopNtcu!  
amount due to outport banks 外埠银行同业的存款 ,=q7}5o Y  
amount for note issue 发行纸币的款额 h&:Q$*A>   
amount of bond 担保契据的款额 i;uG:,ro  
amount of consideration 代价款额 5VoOJ_hq  
amount of contribution 供款数额 [Ls2k&)0  
amount of indebtedness 负债款额 utFcFdX  
amount of principal of the loan 贷款本金额 .:|#9%5  
amount of rates chargeable 应征差饷数额 cLN[o8ZU  
amount of share capital 股本额 \$$b",2 h  
amount of sums assured 承保款额 zBrWm_R5T  
amount of variation 变动幅度 Wf+Cc?/4  
amount of vote 拨款数额 vV&AG1_Mv  
amount payable 应付款额 TQbFI;\  
amount receivable 应收款额 /ut~jf`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %BKR }  
analysis 分析 >? A `C!i  
ancillary risk 附属风险 f)ucC$1=  
annual account 周年帐目；周年帐目报表；年度决算；年结 l9ch  
annual accounting date 年结日期 O>o}<t7  
annual allowance 每年免税额；年积金；年度津贴；年津 x1&b@u  
annual balance 年度余额 {C,1w  
annual disposable income 每年可动用收入 E&T'U2  
annual estimates 周年预算 .SKNIct M  
annual fee 年费 twJ|Jmd  
annual general meeting 周年大会 .9[8H:Fe  
annual growth rate 年增率；每年增长率 
t3 yQ/  
annual long-term supplement 长期个案每年补助金 4E>/*F!  
annual pensionable emolument 可供计算退休金的年薪 fjK]m.w  
annual report 年报 9 FFfRIVY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JK^
B+.  
annual return 周年报表；周年申报表；每年报税表格 0[$Mo3c+'  
Annual Return Rules 《周年报表规则》 9-Nq[i"  
annual review of consumer prices 每年消费物价回顾 9B?t3:  
annual roll-forward basis 逐年延展方式 '#An+;x{  
annual salary 年薪 tr9_bl&z  
annual statement 年度报表；年度决算表 v[3hnLN%  
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 Fh!! T%5>C  
annuitant 年金受益人 i1_>>49*  
annuity 年金 LPm# 3U  
annuity contract 年金合约 }:c,SO!  
annuity on human life 人寿年金 MTFVnoZMQ_  
antecedent debt 先前的债项 :v WYII7  
ante-dated cheque 倒填日期支票 p#8LQP~0$  
anticipated expenditure 预期开支 a@a1 TpLQ  
anticipated net profit 预期纯利 ~"<VUJ=Ly:  
anticipated revenue 预期收入 Ppo^qb  
anti-inflation measure 反通货膨胀措施 Pu\DYP:(  
anti-inflationary stance 反通货膨胀立场  j5VRv$P  
apparent deficit 表面赤字 ,h(f\h(9  
apparent financial solvency 表面偿债能力 WNlSve)]ie  
apparent partner 表面合伙人 @,>=X:7  
application for personal assessment 个人入息课税申请书 Ca k/#1  
application of fund 资金应用 OSh mrz28  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %OfDTs  
appointed actuary 委任精算师 e5/DCz  
appointed auditor 委任核数师；委任审计师 Mbi+Vv-  
appointed trustee 委任的受托人 >"$-VY6i  
appointer 委任人 5z(>4d!  
apportioned pro rata 按比例分摊 1n5e^'z  
apportionment 分配；分摊 h C`p<jp/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d`q)^  
apportionment formula 分摊方程式 XL&
eJ  
apportionment of estate duty 遗产税的分摊 Sy0s`\[  
appraisal 估价；评估 ^N}~U5  
appreciable growth 可观增长 7J!d3j2TR  
appreciable impact 显着影响 K&P{2Hndr  
appreciable increase 可观增长 u b>K ^  
appreciation 增值；升值 r1[T:B'  
appreciation against other currencies 相对其他货币升值 F]&J%i F[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &=yqWW?  
appreciation tax 增值税 A`U2HC   
appropriation 拨款；拨用；拨付 Ud(dWj-/  
appropriation account 拨款帐目 1eR{~ ,  
Appropriation Bill 拨款法案 wb Tg  
appropriation-in-aid system 补助拨款办法 JA(q>>4  
approved assets 核准资产 UmI@":|-  
approved basket stock 认可一篮子证券 yar IR|  
approved budget 核准预算 uKAHJ$%  
approved charitable donation 认可慈善捐款 xg1r 3  
approved charitable institution 认可慈善机构 r-"`Abev  
approved currency 核准货币；认可货币 jw %FZ  
approved estimates 核准预算 Yw1q2jT  
approved estimates of expenditure 核准开支预算 {ZYCnS&?CL  
approved overseas insurer 核准海外保险人 h|>n3-k|p  
approved overseas trust company 核准海外信托公司 laL4ez  
approved pooled investment fund 核准汇集投资基金 5xV/ &N  
approved provident fund scheme 认可公积金计划 !I+u/f?TO7  
approved provision 核准拨款 p{#7\+}  
approved redeemable share 核准可赎回股份 {]m e?I  
approved regional stock 认可地区性证券 V@xnz)^t  
approved retirement scheme 认可退休金计划 uH;^>`DT  
approved subordinated loan 核准附属贷款 }sNZQ89V*v  
arbitrage 套戥；套汇；套利 W)P_t"'@L  
arbitrageur 套戥者；套汇者 |;1:$E"  
arbitrary amount 临时款项 c+M@{EbuN  
arrangement 措施；安排；协定  ]mU*Y:<  
arrears 欠款 )Zr0_b"V:e  
arrears of pay 欠付薪酬 K<9MK >T  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]CJ>iS!V  
articles of association 组织章程；组织细则；组织章程细则 J3JRWy@?P  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'eXw`kw (  
ascertainment of profit 确定利润 jM@I"JZb  
"Asia Clear" “亚洲结算系统”