[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 f3|@|'  ;  
allotment notice 股份配售通知；配股通知 [=%TnT+^9  
allotment of shares 股份分配 :R.&`4=X  
allowable 可获宽免；免税的 sdCvG R e  
allowable business loss 可扣除的营业亏损 ,YhdY6  
allowable expenses 可扣税的支出 ttXjn  
allowance 免税额；津贴；备抵；准备金 lgpW@g  
allowance for debts 债项的免税额 bq
Qq=SO  
allowance for depreciation by wear and tear 耗损折旧免税额 ;+1RUv  
allowance for funeral expenses 殡殓费的免税额 ^*~;k|; &  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KN"S?i]X  
allowance for repairs and outgoings 修葺及支出方面的免税额 .@Ut?G  
allowance to debtor 给债务人的津贴 LK"  bC  
alteration of capital 资本更改 TPhTaKCio  
alternate trustee 候补受托人 XlI!{qj|  
amalgamation 合并 Nm):9YQ/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z/rTVAs@r  
ambit of charges 征税范围；收费范围 PQ|69*2G  
amended valuation 经修订的估值 ! Q<>3xZ  
American Commodities Exchange 美国商品交易所 ASPy  
American Express Bank Limited 美国运通银行 D #S\!>m  
American Stock Exchange 美国证券交易所 tRpEF2  
amortization 摊销 wM[~2C=vx  
amount due from banks 存放银行同业的款项 G| 8%qd  
amount due from banks abroad 存放海外银行同业的款项 0q\7C[R_  
amount due from holding companies 控股公司欠款 :fk2 ]{KTL  
amount due from local banks 存放本港银行同业的款项 ;6 +}z~  
amount due to banks 银行同业的存款 ?X?&~3iD%  
amount due to banks abroad 海外银行同业的存款 fJZp?e"  
amount due to holding companies 控股公司存款 fIF<g@s  
amount due to local banks 本港银行同业的存款 PCnQ_A-Q  
amount due to outport banks 外埠银行同业的存款 aCV4AyG  
amount for note issue 发行纸币的款额 D|qk_2R%  
amount of bond 担保契据的款额 P6,7]6bp  
amount of consideration 代价款额 . |*f!
w}5  
amount of contribution 供款数额 /J)l
/oI  
amount of indebtedness 负债款额 >!6i3E^  
amount of principal of the loan 贷款本金额 4x%(9_8{-  
amount of rates chargeable 应征差饷数额 /WPv\L  
amount of share capital 股本额 mW%?>Z1=>d  
amount of sums assured 承保款额 aAu>Tn86D.  
amount of variation 变动幅度 *c[2C  
amount of vote 拨款数额 #G
axZ  
amount payable 应付款额 N)% ;jh:T  
amount receivable 应收款额 juBw5U<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @5) 8L/[l  
analysis 分析 midsnG+jnf  
ancillary risk 附属风险 p1c3Q$>i  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y,8KPg@W  
annual accounting date 年结日期 \n0Oez0z!B  
annual allowance 每年免税额；年积金；年度津贴；年津 9 t@:4O  
annual balance 年度余额 :`)~-`_  
annual disposable income 每年可动用收入 UueD
(T;p  
annual estimates 周年预算 ~tB;@
e  
annual fee 年费 ;DnUQj  
annual general meeting 周年大会 iA_8(Yo  
annual growth rate 年增率；每年增长率 )x#5Il H  
annual long-term supplement 长期个案每年补助金 HmK*bZ  
annual pensionable emolument 可供计算退休金的年薪 ZV}X'qGaq  
annual report 年报 6B$q,"%S@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vhr+g 'tf  
annual return 周年报表；周年申报表；每年报税表格 8 6QE/M  
Annual Return Rules 《周年报表规则》 1r r@  
annual review of consumer prices 每年消费物价回顾 ^5=UK7e5KY  
annual roll-forward basis 逐年延展方式 <b+[<@wS  
annual salary 年薪 52zGJ I*  
annual statement 年度报表；年度决算表 (wRBd  
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 ?j7vZ}iRi  
annuitant 年金受益人 cD1o"bq  
annuity 年金 xr(
|*  
annuity contract 年金合约 6)\dB Oz  
annuity on human life 人寿年金 l6[lJ0Y  
antecedent debt 先前的债项 6`\]derSon  
ante-dated cheque 倒填日期支票 iV.p5F
D  
anticipated expenditure 预期开支 I>h<b_y  
anticipated net profit 预期纯利 8|twV35  
anticipated revenue 预期收入 (kTXP_  
anti-inflation measure 反通货膨胀措施 +w|9x.&W  
anti-inflationary stance 反通货膨胀立场 z41_oG7  
apparent deficit 表面赤字 3HyhEVR-#~  
apparent financial solvency 表面偿债能力 F="z]C;u  
apparent partner 表面合伙人 
e2$]g>  
application for personal assessment 个人入息课税申请书 151tXSzLT  
application of fund 资金应用 dEM?~?  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 u}9fj  
appointed actuary 委任精算师 o7&4G$FX~  
appointed auditor 委任核数师；委任审计师 e`{0d{Nd  
appointed trustee 委任的受托人 !a1i Un9  
appointer 委任人 r0m)j  
apportioned pro rata 按比例分摊 j&6
jRX  
apportionment 分配；分摊 M/V(5IoP(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g(0;[#@  
apportionment formula 分摊方程式 iZ[tHw||  
apportionment of estate duty 遗产税的分摊 Y ?]G}5  
appraisal 估价；评估 9Z\z96O-  
appreciable growth 可观增长 ]8U ~Iy  
appreciable impact 显着影响 c)C5KaiPG  
appreciable increase 可观增长 ;i#LIHJ  
appreciation 增值；升值 QL"gWr`R  
appreciation against other currencies 相对其他货币升值 'Tb0-1S?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 71B3a  
appreciation tax 增值税 w'Z!;4E0  
appropriation 拨款；拨用；拨付 {g/wY%u=  
appropriation account 拨款帐目 [UPNd!sy  
Appropriation Bill 拨款法案 r -
f  
appropriation-in-aid system 补助拨款办法 >3;^l/2c  
approved assets 核准资产 &J"Ys Y  
approved basket stock 认可一篮子证券 }IUP5O6  
approved budget 核准预算 + ?-qfp,:0  
approved charitable donation 认可慈善捐款 ]>:^d%n,}  
approved charitable institution 认可慈善机构 x;$|#]+  
approved currency 核准货币；认可货币 ucg$Ed  
approved estimates 核准预算 m^!Sv?hV  
approved estimates of expenditure 核准开支预算 /rF 8@ l  
approved overseas insurer 核准海外保险人 4 9w=kzo  
approved overseas trust company 核准海外信托公司 %u]6KrG18b  
approved pooled investment fund 核准汇集投资基金 24@^{ }  
approved provident fund scheme 认可公积金计划 Wb=Jj 9;  
approved provision 核准拨款 3_qdJ<,  
approved redeemable share 核准可赎回股份 >.dHt\  
approved regional stock 认可地区性证券 xi {|  
approved retirement scheme 认可退休金计划 f==*"?6\  
approved subordinated loan 核准附属贷款 'ND36jHcRD  
arbitrage 套戥；套汇；套利 #-x@"+z  
arbitrageur 套戥者；套汇者 y~#\#w{  
arbitrary amount 临时款项 Md(JIlh3  
arrangement 措施；安排；协定 XK3]AYH  
arrears 欠款 9\5 1Z:>  
arrears of pay 欠付薪酬 iV)ac\  
arrears of revenue 逾期未收税款；逾期未收的帐项 {Qtq7q.  
articles of association 组织章程；组织细则；组织章程细则 cIw eBDl  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {*=E?oF@  
ascertainment of profit 确定利润 SfI*bJo>V  
"Asia Clear" “亚洲结算系统”