[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 `xISkW4%  
allotment notice 股份配售通知；配股通知 J*}VV9H  
allotment of shares 股份分配 Y[f,ia  
allowable 可获宽免；免税的 m3U+ du  
allowable business loss 可扣除的营业亏损 Xy[}Gp  
allowable expenses 可扣税的支出 ?D1x;i9<  
allowance 免税额；津贴；备抵；准备金 >:.w7LQy/  
allowance for debts 债项的免税额 536^PcJlN  
allowance for depreciation by wear and tear 耗损折旧免税额 D",A$(lG  
allowance for funeral expenses 殡殓费的免税额 i Bi7|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S#P+B*v  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,"@w>WL<9  
allowance to debtor 给债务人的津贴 VKT@2HjNT`  
alteration of capital 资本更改 jZa25Z00  
alternate trustee 候补受托人 x HY+q;  
amalgamation 合并 5XzrS-I+X@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `if
b<T  
ambit of charges 征税范围；收费范围 hbVE; 9  
amended valuation 经修订的估值 `!zQ  
American Commodities Exchange 美国商品交易所 /pO{2[  
American Express Bank Limited 美国运通银行 vAi"$e  
American Stock Exchange 美国证券交易所 1T!cc%ah  
amortization 摊销 e-~hS6p(  
amount due from banks 存放银行同业的款项 kclp}  
amount due from banks abroad 存放海外银行同业的款项 .JNcY]V#  
amount due from holding companies 控股公司欠款 'n>K^rA  
amount due from local banks 存放本港银行同业的款项 <"N:rn{Qq  
amount due to banks 银行同业的存款 k&OC&  
amount due to banks abroad 海外银行同业的存款 0xN!DvCg>.  
amount due to holding companies 控股公司存款 IS-}:~Pi  
amount due to local banks 本港银行同业的存款 '^hsH1  
amount due to outport banks 外埠银行同业的存款 YQN.Ohtv*F  
amount for note issue 发行纸币的款额 -
y%QRO(  
amount of bond 担保契据的款额 j0AwL7  
amount of consideration 代价款额 <BZ_ (H  
amount of contribution 供款数额 jh>N_cp  
amount of indebtedness 负债款额 (viWY  
amount of principal of the loan 贷款本金额 [C~fBf5  
amount of rates chargeable 应征差饷数额 HB%K|&!+  
amount of share capital 股本额 9`&?hi49nK  
amount of sums assured 承保款额 x,w8r+~5  
amount of variation 变动幅度 %z30=?VL  
amount of vote 拨款数额 SK?I.  
amount payable 应付款额 J)_>%.
 
amount receivable 应收款额 hMv2"V-X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ih; aBS  
analysis 分析 RZ*<n$#6  
ancillary risk 附属风险 Jl\'V
  
annual account 周年帐目；周年帐目报表；年度决算；年结 CdZnD#F2  
annual accounting date 年结日期 I<sfN'FpT  
annual allowance 每年免税额；年积金；年度津贴；年津 18jJzYawh  
annual balance 年度余额 cbfDB^_  
annual disposable income 每年可动用收入 (/-lV&eR  
annual estimates 周年预算 x9h?e`  
annual fee 年费 k<!<<,Z  
annual general meeting 周年大会 ^s=*J=k  
annual growth rate 年增率；每年增长率 KVg[#~3  
annual long-term supplement 长期个案每年补助金 : g5(HH  
annual pensionable emolument 可供计算退休金的年薪 f#1/}Hq/I  
annual report 年报 TopH E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kj-=xhJ{=  
annual return 周年报表；周年申报表；每年报税表格 *u}'}jC1X  
Annual Return Rules 《周年报表规则》 C1tb`  
annual review of consumer prices 每年消费物价回顾 |hc\jb  
annual roll-forward basis 逐年延展方式 B& "RS  
annual salary 年薪 d)\2U{  
annual statement 年度报表；年度决算表 iM "asEU  
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 (nq^\ZdF  
annuitant 年金受益人 hzq5![/sV  
annuity 年金 Z4#v~!  
annuity contract 年金合约 r5[4h'f  
annuity on human life 人寿年金 w=|py>%  
antecedent debt 先前的债项 p=H3Q?HJ}  
ante-dated cheque 倒填日期支票  >9{zQf!  
anticipated expenditure 预期开支 #,TELzUVE  
anticipated net profit 预期纯利 fa4=h;>a+  
anticipated revenue 预期收入 l~NEGb  
anti-inflation measure 反通货膨胀措施 mf$Sa58  
anti-inflationary stance 反通货膨胀立场 Oo1ecbY  
apparent deficit 表面赤字
p3 e|j  
apparent financial solvency 表面偿债能力 z{=v)F5y  
apparent partner 表面合伙人 i*'Z3Z)  
application for personal assessment 个人入息课税申请书 ?.Q3 pUT  
application of fund 资金应用 !3@{U@*Z]  
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 3-iD.IAUm@  
appointed actuary 委任精算师 R#ya,L  
appointed auditor 委任核数师；委任审计师 /
9 Z!p  
appointed trustee 委任的受托人 "oe!M'aj`1  
appointer 委任人 Q,~x#  
apportioned pro rata 按比例分摊 Ev{MCu1!6  
apportionment 分配；分摊 hXc}r6<B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q(e{~ ]*  
apportionment formula 分摊方程式 tvGlp)?.  
apportionment of estate duty 遗产税的分摊 x}|+sS,g  
appraisal 估价；评估 >L=;"+B0U&  
appreciable growth 可观增长 6A?8t m/0  
appreciable impact 显着影响 or!!s 5[d  
appreciable increase 可观增长 ^&MK42,\  
appreciation 增值；升值 *7Xzht&f  
appreciation against other currencies 相对其他货币升值 W+\?~L.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8
ljuc5,J  
appreciation tax 增值税 <aXoB*Y  
appropriation 拨款；拨用；拨付 YQ7@D]#  
appropriation account 拨款帐目 s&VOwU  
Appropriation Bill 拨款法案 X8Fzs!L`  
appropriation-in-aid system 补助拨款办法 oqYt/4^Q  
approved assets 核准资产 r**f
,PDZ  
approved basket stock 认可一篮子证券 F,&)X>:l  
approved budget 核准预算 1x{kl01m%  
approved charitable donation 认可慈善捐款 SO_>c+Dw  
approved charitable institution 认可慈善机构 K"w%n[u)  
approved currency 核准货币；认可货币 ~)?|J  
approved estimates 核准预算 7]Rk+q2:  
approved estimates of expenditure 核准开支预算 ;{gT=,KQ`  
approved overseas insurer 核准海外保险人 >Nh`rkR2[  
approved overseas trust company 核准海外信托公司 Wq QU@sA  
approved pooled investment fund 核准汇集投资基金 Ha)np  
approved provident fund scheme 认可公积金计划 i
D714+N(  
approved provision 核准拨款 )~dOmfw%|  
approved redeemable share 核准可赎回股份 |IN[uQ  
approved regional stock 认可地区性证券 8kH<$9  
approved retirement scheme 认可退休金计划 1qZG`Vz  
approved subordinated loan 核准附属贷款 |'$ l7  
arbitrage 套戥；套汇；套利 /[{auUxSX  
arbitrageur 套戥者；套汇者 ^V.'^=l  
arbitrary amount 临时款项 ISBF\ wQY  
arrangement 措施；安排；协定 *)D1!R<\,R  
arrears 欠款 ?4[NNL  
arrears of pay 欠付薪酬 y\,f6=%k  
arrears of revenue 逾期未收税款；逾期未收的帐项 > c:Zx!  
articles of association 组织章程；组织细则；组织章程细则 l'uOORI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3AeH7g4<  
ascertainment of profit 确定利润 5\'AD^{  
"Asia Clear" “亚洲结算系统”