[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 hP jL  
allotment notice 股份配售通知；配股通知 w X.]O!^X~  
allotment of shares 股份分配 KU_""T  
allowable 可获宽免；免税的 {%X[Snv  
allowable business loss 可扣除的营业亏损 Oq95zo  
allowable expenses 可扣税的支出 a!;K+wL >  
allowance 免税额；津贴；备抵；准备金 I&5cUj{GX-  
allowance for debts 债项的免税额 {.r9l   
allowance for depreciation by wear and tear 耗损折旧免税额 UR[UZ4G  
allowance for funeral expenses 殡殓费的免税额 U2(mWQ[mO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;GZ'R b  
allowance for repairs and outgoings 修葺及支出方面的免税额 uecjR8\e  
allowance to debtor 给债务人的津贴 <@qJsRbhK  
alteration of capital 资本更改 ?lIh&C8]X  
alternate trustee 候补受托人 (z%OK[  
amalgamation 合并 +)7h)uq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IZZ $p{  
ambit of charges 征税范围；收费范围 TZ PUVOtL_  
amended valuation 经修订的估值 tSaD=#v  
American Commodities Exchange 美国商品交易所 A)kdY!}  
American Express Bank Limited 美国运通银行 {CGk9 g"`  
American Stock Exchange 美国证券交易所 7i9wfc h$U  
amortization 摊销 ]?hl pL  
amount due from banks 存放银行同业的款项 /qXP\ a  
amount due from banks abroad 存放海外银行同业的款项 , h.hgyt  
amount due from holding companies 控股公司欠款 L>,xG.oG  
amount due from local banks 存放本港银行同业的款项 ~gOdK-SV*  
amount due to banks 银行同业的存款 ,f[Oy:fr  
amount due to banks abroad 海外银行同业的存款 alZ83^YN'  
amount due to holding companies 控股公司存款 l/bZE.GJ  
amount due to local banks 本港银行同业的存款 <;NxmO<%\  
amount due to outport banks 外埠银行同业的存款 }
M9I]\  
amount for note issue 发行纸币的款额 +kO
Xa^K
 
amount of bond 担保契据的款额 kJ B u7  
amount of consideration 代价款额 .WW|v  
amount of contribution 供款数额 e41r!od  
amount of indebtedness 负债款额 s%)>O{{)  
amount of principal of the loan 贷款本金额 2
!}rHw  
amount of rates chargeable 应征差饷数额 Z]^O=kX 7k  
amount of share capital 股本额 Qh4Z{c@  
amount of sums assured 承保款额 r7*'s  
amount of variation 变动幅度 +InFv"wt  
amount of vote 拨款数额 '6Yx03t  
amount payable 应付款额 ks<+gL{K|i  
amount receivable 应收款额 l`*R !\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ImI,q:[67  
analysis 分析 rd}|^&e!Dy  
ancillary risk 附属风险 k)S'@>n{u  
annual account 周年帐目；周年帐目报表；年度决算；年结 A,%NdM;t=5  
annual accounting date 年结日期 ngH_p>  
annual allowance 每年免税额；年积金；年度津贴；年津 !ziO1U  
annual balance 年度余额 .
T^e8  
annual disposable income 每年可动用收入 7cZ(gdQ/  
annual estimates 周年预算 R(DlJ  
annual fee 年费 |kkg1M#  
annual general meeting 周年大会 EB[B0e7}  
annual growth rate 年增率；每年增长率 Z66q0wR7  
annual long-term supplement 长期个案每年补助金 zgA/B{DaC;  
annual pensionable emolument 可供计算退休金的年薪 =^g
ZJ@  
annual report 年报 O\)rp!i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <I^Tug\M+  
annual return 周年报表；周年申报表；每年报税表格 #Ue_  
Annual Return Rules 《周年报表规则》 kV+O|9  
annual review of consumer prices 每年消费物价回顾 {~eVZVv  
annual roll-forward basis 逐年延展方式 u6~/" _FwY  
annual salary 年薪 f;%\4TH ?  
annual statement 年度报表；年度决算表 i@STo7=  
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 )nA fT0()0  
annuitant 年金受益人 I?%iJ%  
annuity 年金  .'^ Pg  
annuity contract 年金合约 :LBRyBV  
annuity on human life 人寿年金 WY" `wM  
antecedent debt 先前的债项 2$gOe^ &  
ante-dated cheque 倒填日期支票 63y&MaqSJ  
anticipated expenditure 预期开支 D$G:#z*  
anticipated net profit 预期纯利 =aE!y5  
anticipated revenue 预期收入
SpiI9)gp  
anti-inflation measure 反通货膨胀措施 UqsX@jL!  
anti-inflationary stance 反通货膨胀立场 ".T&nS[z  
apparent deficit 表面赤字 o<8=@ ^T  
apparent financial solvency 表面偿债能力 tu0agSpU  
apparent partner 表面合伙人 7.`:Z_  
application for personal assessment 个人入息课税申请书 h[I~D`q)v  
application of fund 资金应用 u.L{3gkT  
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 \t\ZyPxn  
appointed actuary 委任精算师 b)Dzau  
appointed auditor 委任核数师；委任审计师 nRlvW{p;  
appointed trustee 委任的受托人 b(|1DE0Cv  
appointer 委任人 [agp06 $D?  
apportioned pro rata 按比例分摊 /4PV< [ :_  
apportionment 分配；分摊 Ju.B!)uS#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x7l3&;yDv  
apportionment formula 分摊方程式 yCT:U&8%F  
apportionment of estate duty 遗产税的分摊 Foc) u~  
appraisal 估价；评估 4` zfrT^  
appreciable growth 可观增长 Y]gb`z$?  
appreciable impact 显着影响 Auz.wes  
appreciable increase 可观增长 KZ;Q71  
appreciation 增值；升值 ?E:L6,a  
appreciation against other currencies 相对其他货币升值 TwZASn]o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OfSHZ;,  
appreciation tax 增值税 _H+|Ic  
appropriation 拨款；拨用；拨付 U*sQYt<?g  
appropriation account 拨款帐目 CZL:&~l1  
Appropriation Bill 拨款法案 vhQIkB8  
appropriation-in-aid system 补助拨款办法 ^ A`@g4!
 
approved assets 核准资产  DlWnz-  
approved basket stock 认可一篮子证券 `pzXh0}|  
approved budget 核准预算 xbv  
approved charitable donation 认可慈善捐款 <cn{S`  
approved charitable institution 认可慈善机构 ~\^h;A'3  
approved currency 核准货币；认可货币 xF4>D!T%8  
approved estimates 核准预算 udV.$N  
approved estimates of expenditure 核准开支预算 W%xg;uzp  
approved overseas insurer 核准海外保险人 >5Rcj(-&l  
approved overseas trust company 核准海外信托公司 sm~{fg  
approved pooled investment fund 核准汇集投资基金 <-1(G1v  
approved provident fund scheme 认可公积金计划 C\B&'+uR  
approved provision 核准拨款 feH|sz`e  
approved redeemable share 核准可赎回股份 oS/cS)N20  
approved regional stock 认可地区性证券 5uU .K3G7  
approved retirement scheme 认可退休金计划 ?Q]{P]  
approved subordinated loan 核准附属贷款 K9YD)351t  
arbitrage 套戥；套汇；套利 _*SA_.0  
arbitrageur 套戥者；套汇者 y.l`NTT]<  
arbitrary amount 临时款项 1j7sJ" *  
arrangement 措施；安排；协定 xA-u%Vf7@  
arrears 欠款 ^K#PcPF-j  
arrears of pay 欠付薪酬 lStYfO:<'v  
arrears of revenue 逾期未收税款；逾期未收的帐项 VQQtxHTC3  
articles of association 组织章程；组织细则；组织章程细则 U?}>A5H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Vg0$5@  
ascertainment of profit 确定利润 v&NC` dVR  
"Asia Clear" “亚洲结算系统”