[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 JvJ!\6Q@  
allotment notice 股份配售通知；配股通知  1qKxg  
allotment of shares 股份分配 F"f}vl  
allowable 可获宽免；免税的 ?Wz(f{Hm  
allowable business loss 可扣除的营业亏损 7K]U|K#  
allowable expenses 可扣税的支出 m\Fb ,  
allowance 免税额；津贴；备抵；准备金 Ldj^O9p(  
allowance for debts 债项的免税额 Y1_6\zpA  
allowance for depreciation by wear and tear 耗损折旧免税额 5YG@[ic  
allowance for funeral expenses 殡殓费的免税额 2j/1@Z1j=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4f[M$xU&h  
allowance for repairs and outgoings 修葺及支出方面的免税额 d>b,aj(  
allowance to debtor 给债务人的津贴 K^& ]xFW  
alteration of capital 资本更改 2td|8vDA  
alternate trustee 候补受托人 u:H 3.5)%  
amalgamation 合并 WlRZ|.
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VBsFT2XiL  
ambit of charges 征税范围；收费范围 e9hVX[uq  
amended valuation 经修订的估值 \ NSw<.  
American Commodities Exchange 美国商品交易所 ,iv%^C",)  
American Express Bank Limited 美国运通银行 *ez~~ Y  
American Stock Exchange 美国证券交易所 KY
mWfM3^  
amortization 摊销 C`~4q<W'  
amount due from banks 存放银行同业的款项 awSS..g}L  
amount due from banks abroad 存放海外银行同业的款项 z0Z\d   
amount due from holding companies 控股公司欠款 qTa]th;  
amount due from local banks 存放本港银行同业的款项 (zro7gKked  
amount due to banks 银行同业的存款 S}p&\w H  
amount due to banks abroad 海外银行同业的存款 {L-aXe{  
amount due to holding companies 控股公司存款 ':2*+
 
amount due to local banks 本港银行同业的存款 %=mwOoMk0L  
amount due to outport banks 外埠银行同业的存款 c>WpOZ,  
amount for note issue 发行纸币的款额 +yP[(b/  
amount of bond 担保契据的款额 ~)m t&   
amount of consideration 代价款额 Rw ao5l=x  
amount of contribution 供款数额 >5~Zr$  
amount of indebtedness 负债款额 >?{iv1  
amount of principal of the loan 贷款本金额 k E#_Pc  
amount of rates chargeable 应征差饷数额 }!yD^:[5  
amount of share capital 股本额 CMxjX  
amount of sums assured 承保款额 2*FWIHyf  
amount of variation 变动幅度 V.QzMF"o  
amount of vote 拨款数额 $7gB&T.x  
amount payable 应付款额 mLk6!&zN  
amount receivable 应收款额 z1SMQLk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 71<PEawL  
analysis 分析 o!l3.5m2d  
ancillary risk 附属风险 ~ut& U  
annual account 周年帐目；周年帐目报表；年度决算；年结 G0;EbJ/&  
annual accounting date 年结日期 !Nxn[^[?.  
annual allowance 每年免税额；年积金；年度津贴；年津 ?m9UhLeaS=  
annual balance 年度余额 .M53, 8X  
annual disposable income 每年可动用收入 B:A1W{l  
annual estimates 周年预算 1nlE3Y?AV  
annual fee 年费 ({H+ y 9n  
annual general meeting 周年大会 "U5Ln2X{J
 
annual growth rate 年增率；每年增长率 F<ocY0=9p  
annual long-term supplement 长期个案每年补助金 sAjKf\][  
annual pensionable emolument 可供计算退休金的年薪 L4/TI(MP  
annual report 年报 r@ T-Hi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
 fBWJ%W  
annual return 周年报表；周年申报表；每年报税表格 XC/]u%n8](  
Annual Return Rules 《周年报表规则》 u5{5ts+:  
annual review of consumer prices 每年消费物价回顾 10l1a
4  
annual roll-forward basis 逐年延展方式 &t*8oNwSs  
annual salary 年薪 rMXOwkE  
annual statement 年度报表；年度决算表 spSN6.j  
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 9?l?G GmQ  
annuitant 年金受益人 +zVcOS*-  
annuity 年金 pT ocqJ22  
annuity contract 年金合约 VNxpOoV=S  
annuity on human life 人寿年金 8W1K3[Jj<  
antecedent debt 先前的债项 s7UhC.>'@  
ante-dated cheque 倒填日期支票 Vr/` \441  
anticipated expenditure 预期开支 k qY3r &  
anticipated net profit 预期纯利 WDoKbTv  
anticipated revenue 预期收入 mSw?2ba  
anti-inflation measure 反通货膨胀措施 RP|>& I  
anti-inflationary stance 反通货膨胀立场 K5)yM @cq  
apparent deficit 表面赤字 =_?pOq  
apparent financial solvency 表面偿债能力 ,2 g M-  
apparent partner 表面合伙人 9#EHXgz  
application for personal assessment 个人入息课税申请书 l#5~t|\  
application of fund 资金应用 _,Rsl$Tk'  
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"[!  
appointed actuary 委任精算师 i>]<*w  
appointed auditor 委任核数师；委任审计师 }W__ffH   
appointed trustee 委任的受托人 35%[DUkb
 
appointer 委任人 x# :BE  
apportioned pro rata 按比例分摊 ^ =/?<C4  
apportionment 分配；分摊 !Hd vCYB>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 XYK1-m}2  
apportionment formula 分摊方程式 /+x#V!zM  
apportionment of estate duty 遗产税的分摊 Hn#GS9d_?  
appraisal 估价；评估 ~_l6dDJ  
appreciable growth 可观增长 _Ra<|NVQh  
appreciable impact 显着影响 }:RT,<  
appreciable increase 可观增长 nI`f_sp  
appreciation 增值；升值 ?2?S[\@`0U  
appreciation against other currencies 相对其他货币升值 {;Y 89&*R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _X,[]+ziu%  
appreciation tax 增值税 nL":0!DTRD  
appropriation 拨款；拨用；拨付 jIx8k8  
appropriation account 拨款帐目 +&7[lsD*  
Appropriation Bill 拨款法案 't0+:o">:  
appropriation-in-aid system 补助拨款办法 f.aB?\"f6  
approved assets 核准资产 |P,zGy  
approved basket stock 认可一篮子证券 c|\ZRBdI  
approved budget 核准预算 J0ZxhxX35  
approved charitable donation 认可慈善捐款 BrlzN='j}  
approved charitable institution 认可慈善机构 tT@w%Sz57N  
approved currency 核准货币；认可货币 E'e8&3!bx  
approved estimates 核准预算 W.#}qK" q  
approved estimates of expenditure 核准开支预算 ,?xLT2>J_  
approved overseas insurer 核准海外保险人 Ci7P%]9  
approved overseas trust company 核准海外信托公司 PcHSm/d0e  
approved pooled investment fund 核准汇集投资基金 QQg8+{>  
approved provident fund scheme 认可公积金计划 #gW /qJ  
approved provision 核准拨款 hzT{3YtY2  
approved redeemable share 核准可赎回股份 ,67"C2Y  
approved regional stock 认可地区性证券 | ((1V^  
approved retirement scheme 认可退休金计划 y*VQ]aJ  
approved subordinated loan 核准附属贷款 ib
d$%;bX3  
arbitrage 套戥；套汇；套利 P"(z jG9-  
arbitrageur 套戥者；套汇者 *#&k+{a^2  
arbitrary amount 临时款项
!US8aT  
arrangement 措施；安排；协定 HE#,(;1i  
arrears 欠款 ||-nmOy  
arrears of pay 欠付薪酬 {fGd:2dh  
arrears of revenue 逾期未收税款；逾期未收的帐项 C5O5S:|'  
articles of association 组织章程；组织细则；组织章程细则 0>,.c2),  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 up\oWR:  
ascertainment of profit 确定利润 di6B!YQP  
"Asia Clear" “亚洲结算系统”