[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 )*K<;WIWH  
allotment notice 股份配售通知；配股通知 Dyk[ug5  
allotment of shares 股份分配 $#7J\=GZ+  
allowable 可获宽免；免税的 }\939Y  
allowable business loss 可扣除的营业亏损 Wbn[Q2h5  
allowable expenses 可扣税的支出 n*m"L|:ff  
allowance 免税额；津贴；备抵；准备金 f;Bfh3  
allowance for debts 债项的免税额 HCx%_9xlm  
allowance for depreciation by wear and tear 耗损折旧免税额 ('**nP  
allowance for funeral expenses 殡殓费的免税额 ;*-@OLT_K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _:gGD8  
allowance for repairs and outgoings 修葺及支出方面的免税额 RCh$j&Tn  
allowance to debtor 给债务人的津贴 ~0F9x9V  
alteration of capital 资本更改 ~njbLUB  
alternate trustee 候补受托人 B221}t  
amalgamation 合并 ~1=.?Ho  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :q>oD-b$}  
ambit of charges 征税范围；收费范围 c2/R]%`)9  
amended valuation 经修订的估值 C^,4`OI  
American Commodities Exchange 美国商品交易所 (~7 m"?  
American Express Bank Limited 美国运通银行 0Z A#T:4  
American Stock Exchange 美国证券交易所 6L8tz8  
amortization 摊销 ;c X^8;F0  
amount due from banks 存放银行同业的款项 Wj4^W<IO  
amount due from banks abroad 存放海外银行同业的款项 &,N3uy;Gc  
amount due from holding companies 控股公司欠款 " y~muE:.
 
amount due from local banks 存放本港银行同业的款项 5X`w&(]m  
amount due to banks 银行同业的存款 rwL=R,   
amount due to banks abroad 海外银行同业的存款 K$<`4#i  
amount due to holding companies 控股公司存款 S!jF:Uc
 
amount due to local banks 本港银行同业的存款 [%7;f|p?  
amount due to outport banks 外埠银行同业的存款 hY.e[+  
amount for note issue 发行纸币的款额 {UdcX~\~  
amount of bond 担保契据的款额 bB;~,W&E1  
amount of consideration 代价款额 ]g >m?\'n  
amount of contribution 供款数额 `J>E9p<  
amount of indebtedness 负债款额 s%N`  
amount of principal of the loan 贷款本金额 f@! fW&  
amount of rates chargeable 应征差饷数额 b(#"
w[|  
amount of share capital 股本额 ~U"by_  
amount of sums assured 承保款额 8! H8[J  
amount of variation 变动幅度 GUu\dl9WA'  
amount of vote 拨款数额 !F+|Y"c  
amount payable 应付款额 bkr~13S{+  
amount receivable 应收款额 ]pOYVf *$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5u;Rr 1D  
analysis 分析 0i8[=  
ancillary risk 附属风险 FJsK5-  
annual account 周年帐目；周年帐目报表；年度决算；年结 p}YI#f in/  
annual accounting date 年结日期 j-lSFTo  
annual allowance 每年免税额；年积金；年度津贴；年津 y+4?U  
annual balance 年度余额 "UQr:/  
annual disposable income 每年可动用收入 S'Z70 zJ  
annual estimates 周年预算 MkG`w,  
annual fee 年费 a=J@yK  
annual general meeting 周年大会 [&h#iTRT  
annual growth rate 年增率；每年增长率 ^&+zA,aL,A  
annual long-term supplement 长期个案每年补助金 I.^
X 2  
annual pensionable emolument 可供计算退休金的年薪 MzEm*`<  
annual report 年报 BIxV|\k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2BoFyL*  
annual return 周年报表；周年申报表；每年报税表格 (NH8AS<  
Annual Return Rules 《周年报表规则》 ,f8}q]FTA  
annual review of consumer prices 每年消费物价回顾 @sc8}"J]#  
annual roll-forward basis 逐年延展方式 >Z#uFt0<Pm  
annual salary 年薪 k$e D(cW$  
annual statement 年度报表；年度决算表 9W{,=.%MX$  
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 /=8O&1=D  
annuitant 年金受益人 *QbM*oH  
annuity 年金 H$z>OS_6U  
annuity contract 年金合约 Km6U
b?/7o  
annuity on human life 人寿年金 z.
eJEK  
antecedent debt 先前的债项 :3f-9aRC!  
ante-dated cheque 倒填日期支票 T;i?w  
anticipated expenditure 预期开支 ]3n, AHA  
anticipated net profit 预期纯利 BZovtm3 E  
anticipated revenue 预期收入 +7|  [b  
anti-inflation measure 反通货膨胀措施 F>(qOH.I  
anti-inflationary stance 反通货膨胀立场 't +"k8  
apparent deficit 表面赤字 UZzNVIXA%  
apparent financial solvency 表面偿债能力 }1QI"M*  
apparent partner 表面合伙人 z-n>9  
application for personal assessment 个人入息课税申请书 <+V-k|  
application of fund 资金应用 v1LKU  
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 _Zh2eXWdjM  
appointed actuary 委任精算师 iI3v[S  
appointed auditor 委任核数师；委任审计师 >vUB%OLyP  
appointed trustee 委任的受托人 FoE|Js  
appointer 委任人 %tT"`%(+  
apportioned pro rata 按比例分摊 PeO]lq  
apportionment 分配；分摊 ZU=,f'bU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5\okU"{d7  
apportionment formula 分摊方程式 L ; 6b+I  
apportionment of estate duty 遗产税的分摊 TqIAWbb&  
appraisal 估价；评估 %dEB/[  
appreciable growth 可观增长 ~j=xiP  
appreciable impact 显着影响 
>BBl7  
appreciable increase 可观增长 z)}3**3'y  
appreciation 增值；升值 ZTN (irK  
appreciation against other currencies 相对其他货币升值 9lKn%|=T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kW#S]fsfU  
appreciation tax 增值税 `,+#!)  
appropriation 拨款；拨用；拨付 >9ob*6q,  
appropriation account 拨款帐目 Yl$X3wi  
Appropriation Bill 拨款法案 0s1'pA'  
appropriation-in-aid system 补助拨款办法 x Sv-;!y  
approved assets 核准资产 zJ5hvDmC  
approved basket stock 认可一篮子证券 &,J*_F<s2<  
approved budget 核准预算 *P`v^&  
approved charitable donation 认可慈善捐款 ) IQ*  
approved charitable institution 认可慈善机构 3filAGR?  
approved currency 核准货币；认可货币 .Y;b)]@f  
approved estimates 核准预算 :4|M jn  
approved estimates of expenditure 核准开支预算 Bp :~bHf  
approved overseas insurer 核准海外保险人 Z
.quh;  
approved overseas trust company 核准海外信托公司 5L F/5`  
approved pooled investment fund 核准汇集投资基金 YydA6IK4  
approved provident fund scheme 认可公积金计划 QIQ fI05  
approved provision 核准拨款 :Zza)>l  
approved redeemable share 核准可赎回股份 .;9jdGBf  
approved regional stock 认可地区性证券 zxkM'8JC  
approved retirement scheme 认可退休金计划 ndw7v  
approved subordinated loan 核准附属贷款 ]bm =LA  
arbitrage 套戥；套汇；套利 Jm4#V~w  
arbitrageur 套戥者；套汇者 k0L] R5W  
arbitrary amount 临时款项 o]<jZ_|gB  
arrangement 措施；安排；协定 ^5>s7SGB"  
arrears 欠款 9e!vA6Fx  
arrears of pay 欠付薪酬 8!&nKy<Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 ld.7`)  
articles of association 组织章程；组织细则；组织章程细则 L1sqU-gt  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B@ {&<  
ascertainment of profit 确定利润 Oa! m  
"Asia Clear" “亚洲结算系统”