[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 B$4*U"tk  
allotment notice 股份配售通知；配股通知 PsY![CPrW  
allotment of shares 股份分配 -/yqiC-yx  
allowable 可获宽免；免税的 `g)}jo`W  
allowable business loss 可扣除的营业亏损 lvs XL  
allowable expenses 可扣税的支出 xY^sC56Z  
allowance 免税额；津贴；备抵；准备金 ?[D3-4  
allowance for debts 债项的免税额 b_0THy.Z  
allowance for depreciation by wear and tear 耗损折旧免税额 3o<d=@`r  
allowance for funeral expenses 殡殓费的免税额 :xh{SsW@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8+zW:0"[  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;[v!#+yml  
allowance to debtor 给债务人的津贴 q2qi~}l  
alteration of capital 资本更改 P6:9o}K6  
alternate trustee 候补受托人 D'" T'@  
amalgamation 合并 2"Os9 KD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DBT4 W/  
ambit of charges 征税范围；收费范围 *c0H_8e  
amended valuation 经修订的估值 qpjY &3SI  
American Commodities Exchange 美国商品交易所 @IT[-d  
American Express Bank Limited 美国运通银行 (o^tmH*  
American Stock Exchange 美国证券交易所 p8rh`7  
amortization 摊销 Rn1oD3w  
amount due from banks 存放银行同业的款项 L$ZjMJ  
amount due from banks abroad 存放海外银行同业的款项 Pf*6/7S:  
amount due from holding companies 控股公司欠款 Av X1*  
amount due from local banks 存放本港银行同业的款项 7=G2sOC  
amount due to banks 银行同业的存款 S*h52li  
amount due to banks abroad 海外银行同业的存款 wu41Mz7  
amount due to holding companies 控股公司存款 j#NyNv(jE1  
amount due to local banks 本港银行同业的存款 *FS8]!Qg  
amount due to outport banks 外埠银行同业的存款 (`x_MTLL  
amount for note issue 发行纸币的款额 #lYyL`B+~  
amount of bond 担保契据的款额 ks40
5  
amount of consideration 代价款额 %go2tv:|W  
amount of contribution 供款数额 |LHJRP-Z  
amount of indebtedness 负债款额 Y
0LZbT3  
amount of principal of the loan 贷款本金额 }V?m =y [  
amount of rates chargeable 应征差饷数额 YW}$eW*  
amount of share capital 股本额 \Z-th,t  
amount of sums assured 承保款额 b IDUa  
amount of variation 变动幅度 d t/AAk6  
amount of vote 拨款数额 '\:4Ijp<"  
amount payable 应付款额 :6n#y-9^1  
amount receivable 应收款额 3]
Z1kB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +C( -f  
analysis 分析 w:&""'E  
ancillary risk 附属风险 }LHYcNw^z  
annual account 周年帐目；周年帐目报表；年度决算；年结 mypV [  
annual accounting date 年结日期 %xt9k9=vZ  
annual allowance 每年免税额；年积金；年度津贴；年津 MK&,2>m,A  
annual balance 年度余额 c4JV~VS+  
annual disposable income 每年可动用收入 fr17|#L+s  
annual estimates 周年预算 y Zafq"o  
annual fee 年费 r$7.  
annual general meeting 周年大会 =|3BkmO  
annual growth rate 年增率；每年增长率 ]#tB[ 
G  
annual long-term supplement 长期个案每年补助金 > p`,  
annual pensionable emolument 可供计算退休金的年薪 #M,&g{  
annual report 年报 Y },E3<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S
?J!.(  
annual return 周年报表；周年申报表；每年报税表格 Y:^hd809  
Annual Return Rules 《周年报表规则》 (q)}`1d'  
annual review of consumer prices 每年消费物价回顾 'Wlbh:=$  
annual roll-forward basis 逐年延展方式 ]\,?u /  
annual salary 年薪  Q!X?P  
annual statement 年度报表；年度决算表 5`;SI36"  
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 r- 8 Awa  
annuitant 年金受益人 q_ MN  
annuity 年金 Fmk:[hMw  
annuity contract 年金合约 +m=b "g  
annuity on human life 人寿年金 5ggyk0  
antecedent debt 先前的债项 KVi6vdgD  
ante-dated cheque 倒填日期支票 7?P'f3)fG  
anticipated expenditure 预期开支 ]so/AdT9hA  
anticipated net profit 预期纯利 S%SYvA  
anticipated revenue 预期收入 ~_THvx1  
anti-inflation measure 反通货膨胀措施 n,N->t$i  
anti-inflationary stance 反通货膨胀立场 E`HoJhB  
apparent deficit 表面赤字 ;6tra_  
apparent financial solvency 表面偿债能力 m#"_x{oa  
apparent partner 表面合伙人 V!}I$JiJ  
application for personal assessment 个人入息课税申请书 Kb~nC6yJc  
application of fund 资金应用 l6M?[  
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 iZGbNN  
appointed actuary 委任精算师 Wu>]R'C  
appointed auditor 委任核数师；委任审计师 \GFqRRn  
appointed trustee 委任的受托人 tUu' gs|  
appointer 委任人 L+t / E`  
apportioned pro rata 按比例分摊 ZO+RE7f*?c  
apportionment 分配；分摊 D8A+`W?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E=NjWO  
apportionment formula 分摊方程式 ~q>jXi  
apportionment of estate duty 遗产税的分摊 vNO&0 ~  
appraisal 估价；评估 d$ouH%^cGu  
appreciable growth 可观增长 92TuuN#{  
appreciable impact 显着影响 K\xz|Gq  
appreciable increase 可观增长 cVi_#9u"  
appreciation 增值；升值 ,NO[Piok  
appreciation against other currencies 相对其他货币升值 "4b{YWv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &3vm @  
appreciation tax 增值税 9z,sn#-t  
appropriation 拨款；拨用；拨付 oj8r*  
appropriation account 拨款帐目 I4Do$&9 <D  
Appropriation Bill 拨款法案 Y3~Uz#`SU  
appropriation-in-aid system 补助拨款办法 GT6;I7  
approved assets 核准资产 gS(3m_  
approved basket stock 认可一篮子证券 #2=l\y -#  
approved budget 核准预算 +y| B"}x  
approved charitable donation 认可慈善捐款
[R]V4Hb  
approved charitable institution 认可慈善机构 h#1:ypA6l  
approved currency 核准货币；认可货币 01(U)F\  
approved estimates 核准预算 2> a&m>  
approved estimates of expenditure 核准开支预算 0\mf1{$"!7  
approved overseas insurer 核准海外保险人 2/SUEnaLy_  
approved overseas trust company 核准海外信托公司 Fe8X@63  
approved pooled investment fund 核准汇集投资基金 Z%~}*F}7X  
approved provident fund scheme 认可公积金计划 c |0p'EQ  
approved provision 核准拨款 tI^91I  
approved redeemable share 核准可赎回股份 /_{-~0Z=@B  
approved regional stock 认可地区性证券 L15)+^4n  
approved retirement scheme 认可退休金计划 :3F[!y3b  
approved subordinated loan 核准附属贷款 :tWkK$  
arbitrage 套戥；套汇；套利 r^k+D<k[7  
arbitrageur 套戥者；套汇者 C eEhe  
arbitrary amount 临时款项 0f4 y"9m  
arrangement 措施；安排；协定 enk`I$Xx  
arrears 欠款 =svFw&q"  
arrears of pay 欠付薪酬 Wvb ~j  
arrears of revenue 逾期未收税款；逾期未收的帐项 U|wST&rU|  
articles of association 组织章程；组织细则；组织章程细则 ximVh}'a  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T m"B  
ascertainment of profit 确定利润 9>{fsy  
"Asia Clear" “亚洲结算系统”