[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 rf"%D<bb  
allotment notice 股份配售通知；配股通知 * iW>i^  
allotment of shares 股份分配 +:4J~Cuf  
allowable 可获宽免；免税的 ,?;q$Xoi  
allowable business loss 可扣除的营业亏损 (,eH*/~/  
allowable expenses 可扣税的支出 3
}Z [d  
allowance 免税额；津贴；备抵；准备金 8M m, a  
allowance for debts 债项的免税额 Ilvz@=  
allowance for depreciation by wear and tear 耗损折旧免税额 D'e'xU  
allowance for funeral expenses 殡殓费的免税额 ~
g$Pb[V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7MreBs(M  
allowance for repairs and outgoings 修葺及支出方面的免税额 iivuH2/~?[  
allowance to debtor 给债务人的津贴 :UmY|=v?t  
alteration of capital 资本更改 'ypJGm  
alternate trustee 候补受托人 U@v=q9'W  
amalgamation 合并 Rt{qbM|b&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3IHya=qN  
ambit of charges 征税范围；收费范围 ]Lq9Ompf(t  
amended valuation 经修订的估值 GuMsw*{>  
American Commodities Exchange 美国商品交易所 ckRWVw   
American Express Bank Limited 美国运通银行 Two$wL/   
American Stock Exchange 美国证券交易所 9,y*kC  
amortization 摊销 N<ww&GXBX  
amount due from banks 存放银行同业的款项 w^09|k  
amount due from banks abroad 存放海外银行同业的款项 5-O[(b2O  
amount due from holding companies 控股公司欠款 '7}s25[{\  
amount due from local banks 存放本港银行同业的款项 )`]w\s #  
amount due to banks 银行同业的存款 5DKR1z:  
amount due to banks abroad 海外银行同业的存款 NZ`W`#{  
amount due to holding companies 控股公司存款 x fw)0S  
amount due to local banks 本港银行同业的存款 'S<ebwRd=  
amount due to outport banks 外埠银行同业的存款 n'ft@7>%h  
amount for note issue 发行纸币的款额 rkW*C'2fz  
amount of bond 担保契据的款额 M
H }4F  
amount of consideration 代价款额 A<.`HCv2  
amount of contribution 供款数额 +.MHI  
amount of indebtedness 负债款额 A][\ L[8X  
amount of principal of the loan 贷款本金额 !=>pI/ECQ*  
amount of rates chargeable 应征差饷数额 (</cu$w>H)  
amount of share capital 股本额 i
F2/:iP  
amount of sums assured 承保款额 DPIiGRw  
amount of variation 变动幅度 @%@uZqQ4  
amount of vote 拨款数额 Kr`Cr5v  
amount payable 应付款额 B@dA?w.x  
amount receivable 应收款额 bWAhK@epI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qJ!&H  
analysis 分析 !u)veh3x  
ancillary risk 附属风险 :.Vn  
annual account 周年帐目；周年帐目报表；年度决算；年结 w$UWfL(  
annual accounting date 年结日期 x]6OE]]8L  
annual allowance 每年免税额；年积金；年度津贴；年津
y)?Sn  
annual balance 年度余额
D]resk  
annual disposable income 每年可动用收入 qazM@  
annual estimates 周年预算 Y uXq  
annual fee 年费 Ak[}s|,)  
annual general meeting 周年大会 EI6K0{'&X  
annual growth rate 年增率；每年增长率 I?@9;0R  
annual long-term supplement 长期个案每年补助金 ^'r/;(ZF*/  
annual pensionable emolument 可供计算退休金的年薪 9r!psRA:`)  
annual report 年报 PO5/j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BKe~y  
annual return 周年报表；周年申报表；每年报税表格 s<LF=qGu  
Annual Return Rules 《周年报表规则》 z 7OTL<h  
annual review of consumer prices 每年消费物价回顾 ]Ow A>fb  
annual roll-forward basis 逐年延展方式 n%? bMDS  
annual salary 年薪 %g}ri8  
annual statement 年度报表；年度决算表 g|8G!7O  
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 WjtmV2b<7  
annuitant 年金受益人 S1NM9xHJ  
annuity 年金 *j RNpB{)z  
annuity contract 年金合约 %JmSCjt`G  
annuity on human life 人寿年金 !},_,J~(|  
antecedent debt 先前的债项

5Og.:4  
ante-dated cheque 倒填日期支票 EQXvEJ^  
anticipated expenditure 预期开支 Oe=7
z'o  
anticipated net profit 预期纯利 x\!Q[  
anticipated revenue 预期收入 gq4le=,v  
anti-inflation measure 反通货膨胀措施 LC) -aw>-  
anti-inflationary stance 反通货膨胀立场 jHq.W95+P  
apparent deficit 表面赤字 h^eaV,x>=  
apparent financial solvency 表面偿债能力 @13vn x  
apparent partner 表面合伙人 6hQ?MYX  
application for personal assessment 个人入息课税申请书 e*. l6H/B  
application of fund 资金应用 `Xvrf  
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 gH5E+J_$  
appointed actuary 委任精算师 I|] ~f[xI  
appointed auditor 委任核数师；委任审计师 ,cD(s(6+  
appointed trustee 委任的受托人 3 4CqLPg8  
appointer 委任人 XhjH68S(  
apportioned pro rata 按比例分摊 -R@mnG 5  
apportionment 分配；分摊 `Et)@{iP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #
@Yw]@5M  
apportionment formula 分摊方程式 S*<+vIo  
apportionment of estate duty 遗产税的分摊 y}dop1zp  
appraisal 估价；评估 ^w'y>uFM  
appreciable growth 可观增长 $Kn{x!,"(  
appreciable impact 显着影响 Q[J%  
appreciable increase 可观增长 Mq;m+{B  
appreciation 增值；升值 jFfuT9oId  
appreciation against other currencies 相对其他货币升值 ;:NW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c.y8x  
appreciation tax 增值税 :G\f(2@  
appropriation 拨款；拨用；拨付 ~p^&`FA  
appropriation account 拨款帐目 )OxcJPo  
Appropriation Bill 拨款法案 t=\y|Idc  
appropriation-in-aid system 补助拨款办法 /pni_-l*  
approved assets 核准资产 _Vr>/f  
approved basket stock 认可一篮子证券 v1wMXOR  
approved budget 核准预算 [A99
e`  
approved charitable donation 认可慈善捐款 1 i # .h$  
approved charitable institution 认可慈善机构 H7!j5^  
approved currency 核准货币；认可货币 -:]_DbF  
approved estimates 核准预算 ew8f7S[  
approved estimates of expenditure 核准开支预算 z)N8#Y~vn  
approved overseas insurer 核准海外保险人 ^F/gJ3_;  
approved overseas trust company 核准海外信托公司 ^"N]i`dIF  
approved pooled investment fund 核准汇集投资基金 X;/~d>@  
approved provident fund scheme 认可公积金计划 rkOLTi[$  
approved provision 核准拨款 Oo<L~7B  
approved redeemable share 核准可赎回股份 uaN0X"  
approved regional stock 认可地区性证券 H|&[,&M>  
approved retirement scheme 认可退休金计划 CqGi 2<2  
approved subordinated loan 核准附属贷款 KLi&TmIB  
arbitrage 套戥；套汇；套利 V4kt&61  
arbitrageur 套戥者；套汇者 2Ur9*#~kGp  
arbitrary amount 临时款项 _s{on/u  
arrangement 措施；安排；协定 !0Hx1I<*x  
arrears 欠款 dNd(57  
arrears of pay 欠付薪酬 2)oT\m  
arrears of revenue 逾期未收税款；逾期未收的帐项 .=rS,Tpo  
articles of association 组织章程；组织细则；组织章程细则 . AJ(nJ)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iOk^RDG+  
ascertainment of profit 确定利润 CsfGjqpf  
"Asia Clear" “亚洲结算系统”