[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 U9D!GKVp  
allotment notice 股份配售通知；配股通知 >5s6u`\  
allotment of shares 股份分配 "S3wk=?4  
allowable 可获宽免；免税的 fwK}/0%  
allowable business loss 可扣除的营业亏损 '47P|t  
allowable expenses 可扣税的支出 :qChMU|Y6  
allowance 免税额；津贴；备抵；准备金 5_XV %-wM  
allowance for debts 债项的免税额 &Tl 0Pf  
allowance for depreciation by wear and tear 耗损折旧免税额 %dQxJMwj  
allowance for funeral expenses 殡殓费的免税额 5~mh'<:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "#(T  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;<G=M2  
allowance to debtor 给债务人的津贴 F(na{<g};  
alteration of capital 资本更改 >#,G}xf  
alternate trustee 候补受托人 Ag F,aZU  
amalgamation 合并 5M9 I,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s'kDk2r  
ambit of charges 征税范围；收费范围 
1hcjS O  
amended valuation 经修订的估值 @?YRuwp L  
American Commodities Exchange 美国商品交易所 +cD!1IT:  
American Express Bank Limited 美国运通银行 }$bF 5&  
American Stock Exchange 美国证券交易所 %W@v2  
amortization 摊销 pABs!A`N  
amount due from banks 存放银行同业的款项 5/po2V9)  
amount due from banks abroad 存放海外银行同业的款项 L%>n>w  
amount due from holding companies 控股公司欠款 !S&L*OH,  
amount due from local banks 存放本港银行同业的款项
ox+ 3U  
amount due to banks 银行同业的存款 o.q/O)'V u  
amount due to banks abroad 海外银行同业的存款 35tu>^_#V  
amount due to holding companies 控股公司存款 z{Mr$%'EY  
amount due to local banks 本港银行同业的存款 S[7WW$lF  
amount due to outport banks 外埠银行同业的存款 B<C*  
amount for note issue 发行纸币的款额 _/wV;h~R  
amount of bond 担保契据的款额 tK&'<tZh  
amount of consideration 代价款额 Ur*6Gi6  
amount of contribution 供款数额 wm+/e#'&  
amount of indebtedness 负债款额 nu'M 39{  
amount of principal of the loan 贷款本金额 meOMq1  
amount of rates chargeable 应征差饷数额 SJIOI@\b  
amount of share capital 股本额 4wrk 2x[  
amount of sums assured 承保款额 #!)n {
h+  
amount of variation 变动幅度 tU_y6  
amount of vote 拨款数额 F'hHK.tT  
amount payable 应付款额 T0&f8  
amount receivable 应收款额 bf9a1<\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $V1;la!  
analysis 分析 E*jP87g  
ancillary risk 附属风险 |g=="  
annual account 周年帐目；周年帐目报表；年度决算；年结 `[C!L *#,  
annual accounting date 年结日期 bT&: fHc  
annual allowance 每年免税额；年积金；年度津贴；年津 {'U Rz[g  
annual balance 年度余额 hGiz)v~  
annual disposable income 每年可动用收入 gdkwWoN.  
annual estimates 周年预算 -&<Whhs.@  
annual fee 年费 :UQTEdc{  
annual general meeting 周年大会 Uh][@35 p  
annual growth rate 年增率；每年增长率 Nj?/J47?,  
annual long-term supplement 长期个案每年补助金 NMA}Q$o s  
annual pensionable emolument 可供计算退休金的年薪 [H=)  
annual report 年报 wQRZ"ri,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %rxO_  
annual return 周年报表；周年申报表；每年报税表格 y K"kEA[;  
Annual Return Rules 《周年报表规则》 < P`u}  
annual review of consumer prices 每年消费物价回顾 K# Jk
_"W  
annual roll-forward basis 逐年延展方式 +Z85HY{  
annual salary 年薪 s>^dxF!+  
annual statement 年度报表；年度决算表 9 ~l hsH  
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 zL\OB?)5J  
annuitant 年金受益人 zToq^T  
annuity 年金 `\+@Fwfx  
annuity contract 年金合约 lg(bDKm  
annuity on human life 人寿年金 U
f,4  
antecedent debt 先前的债项 x:QgjK  
ante-dated cheque 倒填日期支票 mQY_`&Jq  
anticipated expenditure 预期开支 Qci4J  
anticipated net profit 预期纯利 9-rNw?7  
anticipated revenue 预期收入 435;Vns\n  
anti-inflation measure 反通货膨胀措施 95z]9U
L  
anti-inflationary stance 反通货膨胀立场 Mb]rY>B4  
apparent deficit 表面赤字 qM.bF&&Go  
apparent financial solvency 表面偿债能力 ;s52{>&F]  
apparent partner 表面合伙人 3mOtW%Hl  
application for personal assessment 个人入息课税申请书 G>q(iF'  
application of fund 资金应用 5sb\r,kW  
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 E<c9#I=  
appointed actuary 委任精算师 L =8rH5  
appointed auditor 委任核数师；委任审计师 (`:O~>[N  
appointed trustee 委任的受托人 SXy=<%ed  
appointer 委任人 t 89!Ihk  
apportioned pro rata 按比例分摊 q=#} yEG  
apportionment 分配；分摊 G8;w{-{m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 El@(mOu|  
apportionment formula 分摊方程式 :duo#w"K  
apportionment of estate duty 遗产税的分摊 R%'^gFk8  
appraisal 估价；评估 E>}4$q[r  
appreciable growth 可观增长 l~M_S<4n  
appreciable impact 显着影响 vPD]hs  
appreciable increase 可观增长 n+PzA[  
appreciation 增值；升值 &cu lbcz  
appreciation against other currencies 相对其他货币升值 APO>y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Dre]AsgiV  
appreciation tax 增值税 ]GRWnif  
appropriation 拨款；拨用；拨付 u&n' ITH  
appropriation account 拨款帐目 q5#J~n8Wr  
Appropriation Bill 拨款法案 l'3pQ;  
appropriation-in-aid system 补助拨款办法 3#TV5+x*"`  
approved assets 核准资产 MzL1Bh!M  
approved basket stock 认可一篮子证券 FD8
N"p  
approved budget 核准预算 - k"^o!p  
approved charitable donation 认可慈善捐款 kbMYMx.[  
approved charitable institution 认可慈善机构 DrO2y  
approved currency 核准货币；认可货币 D`VM6/iQR  
approved estimates 核准预算 DuOG {
 
approved estimates of expenditure 核准开支预算 %b "\bHH  
approved overseas insurer 核准海外保险人 W]5USFan  
approved overseas trust company 核准海外信托公司 y 8rm  
approved pooled investment fund 核准汇集投资基金 f4PIoZ e  
approved provident fund scheme 认可公积金计划 $]/Zxd  
approved provision 核准拨款 7=DjI ~  
approved redeemable share 核准可赎回股份 ]~E0gsq  
approved regional stock 认可地区性证券 Sx8OhUyux  
approved retirement scheme 认可退休金计划 0eS)&GdR  
approved subordinated loan 核准附属贷款 x*Y@Q?`>5W  
arbitrage 套戥；套汇；套利 7K5P8N ,  
arbitrageur 套戥者；套汇者 `^4vT3e  
arbitrary amount 临时款项 th&[Nt7  
arrangement 措施；安排；协定 gR}35:$Z-  
arrears 欠款 }~A f/  
arrears of pay 欠付薪酬 B!\;/Vk  
arrears of revenue 逾期未收税款；逾期未收的帐项 3dRr/Ilc  
articles of association 组织章程；组织细则；组织章程细则 =F;.l@:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f`&dQ,;  
ascertainment of profit 确定利润 d:i;z9b@to  
"Asia Clear" “亚洲结算系统”