[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 4Dd7I  
allotment notice 股份配售通知；配股通知 k-LT'>CWl  
allotment of shares 股份分配 +.b@rU6H  
allowable 可获宽免；免税的 9IRvbE~2  
allowable business loss 可扣除的营业亏损 Dxwv\+7]  
allowable expenses 可扣税的支出 Hw"UJP  
allowance 免税额；津贴；备抵；准备金 P6E=*^^m(  
allowance for debts 债项的免税额 A'\jaB  
allowance for depreciation by wear and tear 耗损折旧免税额 -Jt
x9P  
allowance for funeral expenses 殡殓费的免税额 #Rkldv'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'C9H6)Zq)  
allowance for repairs and outgoings 修葺及支出方面的免税额 aumXidbS  
allowance to debtor 给债务人的津贴 Bw[ jrK  
alteration of capital 资本更改 @-ma_0cZQ  
alternate trustee 候补受托人 g}-Ch#  
amalgamation 合并 OZ$"P<X_"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "k${5wk#Fl  
ambit of charges 征税范围；收费范围 !j3V'XU#Zn  
amended valuation 经修订的估值 B!(t<W8cu  
American Commodities Exchange 美国商品交易所 B~u_zZE  
American Express Bank Limited 美国运通银行 ($oO, c'z  
American Stock Exchange 美国证券交易所 O&:0mpRZ  
amortization 摊销 ^!*?vHx:  
amount due from banks 存放银行同业的款项 P9p{j1*;  
amount due from banks abroad 存放海外银行同业的款项 Bn"r;pqWiT  
amount due from holding companies 控股公司欠款 WR *|k
h  
amount due from local banks 存放本港银行同业的款项 B9Dh^9?L  
amount due to banks 银行同业的存款 #f'
(8JjY  
amount due to banks abroad 海外银行同业的存款 ~Lc>~!!t  
amount due to holding companies 控股公司存款 .=>T yq  
amount due to local banks 本港银行同业的存款 l}DCK  
amount due to outport banks 外埠银行同业的存款 %acy%Sy  
amount for note issue 发行纸币的款额 >t"]gQHtx  
amount of bond 担保契据的款额 lbES9o5  
amount of consideration 代价款额 h]94\XQ>$  
amount of contribution 供款数额 %}=$HwN)  
amount of indebtedness 负债款额 !j(KbAhWZ  
amount of principal of the loan 贷款本金额 RTSR-<{z  
amount of rates chargeable 应征差饷数额 -%=StWdb   
amount of share capital 股本额 [hg|bpEG  
amount of sums assured 承保款额 4Pljyq:  
amount of variation 变动幅度 X*~NE\  
amount of vote 拨款数额  :*M\z3`k  
amount payable 应付款额 G5Ci"0  
amount receivable 应收款额 I`%=&l[v_5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1>*]jj}  
analysis 分析 |zu>G9m  
ancillary risk 附属风险 DJE/u qE
 
annual account 周年帐目；周年帐目报表；年度决算；年结 9xg_M=72  
annual accounting date 年结日期 K.2M=Q  
annual allowance 每年免税额；年积金；年度津贴；年津 yvxC/Jo 4  
annual balance 年度余额 ru`;cXa,  
annual disposable income 每年可动用收入 34C ^vBp  
annual estimates 周年预算 F_~-o,\  
annual fee 年费 Xl6)&   
annual general meeting 周年大会 qD\%8l.]Z  
annual growth rate 年增率；每年增长率 fBH&AO$Q  
annual long-term supplement 长期个案每年补助金 ![5<\  
annual pensionable emolument 可供计算退休金的年薪 HHZ!mYr  
annual report 年报 *eXO?6f%s^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Snt=Hil`  
annual return 周年报表；周年申报表；每年报税表格 GtO5,d_  
Annual Return Rules 《周年报表规则》 yT&bS\  
annual review of consumer prices 每年消费物价回顾 1#qCD["8  
annual roll-forward basis 逐年延展方式 .bl0w"c^qq  
annual salary 年薪 +&\TdvNI4  
annual statement 年度报表；年度决算表 x#0C+cU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 DuvP3(K  
annuitant 年金受益人 V8&/O)}o  
annuity 年金 bT-G<h*M  
annuity contract 年金合约 wZa;cg.-q  
annuity on human life 人寿年金 RQ,(?I*8\  
antecedent debt 先前的债项 16N8h]l  
ante-dated cheque 倒填日期支票 "tIf$z  
anticipated expenditure 预期开支 /^[)JbgB  
anticipated net profit 预期纯利 ID+'$u&  
anticipated revenue 预期收入 &SN$D5U'  
anti-inflation measure 反通货膨胀措施 /&j4IlT  
anti-inflationary stance 反通货膨胀立场 sW2LNE  
apparent deficit 表面赤字 :e
@JESlLf  
apparent financial solvency 表面偿债能力 ;( 0:6P8I  
apparent partner 表面合伙人 >KY\Bx  
application for personal assessment 个人入息课税申请书 <(p1 j0_Q  
application of fund 资金应用 GP1>h.J  
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 \Di~DN1  
appointed actuary 委任精算师 HHnabSn}{q  
appointed auditor 委任核数师；委任审计师 p>eD{#2  
appointed trustee 委任的受托人 z3*G(,  
appointer 委任人 QrA8KSLC  
apportioned pro rata 按比例分摊  (+]k{  
apportionment 分配；分摊 w78Ius,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N~>?w#?J  
apportionment formula 分摊方程式 9jPb-I-   
apportionment of estate duty 遗产税的分摊 IPxfjBC+J  
appraisal 估价；评估 , D1[}Lr=K  
appreciable growth 可观增长 >qF KXzI  
appreciable impact 显着影响 PYHm6'5BtB  
appreciable increase 可观增长 T4!]^_t^  
appreciation 增值；升值 !RcAJs'  
appreciation against other currencies 相对其他货币升值 ')1sw%[2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )vU{JY;  
appreciation tax 增值税 6vaxp|D  
appropriation 拨款；拨用；拨付 W=EO=}l#  
appropriation account 拨款帐目 [S4\fy0  
Appropriation Bill 拨款法案 _&%!4n#>  
appropriation-in-aid system 补助拨款办法 M.8!BB7\8e  
approved assets 核准资产 `u>BtAx8  
approved basket stock 认可一篮子证券 ONjc},_  
approved budget 核准预算 *Ra")(RnDK  
approved charitable donation 认可慈善捐款 &HXSO,@  
approved charitable institution 认可慈善机构 NUnP'X=J,  
approved currency 核准货币；认可货币 ?3Jh{F_+  
approved estimates 核准预算 }"&(sYQ*`  
approved estimates of expenditure 核准开支预算 pWx3l5)R  
approved overseas insurer 核准海外保险人 *Yr-:s9J9  
approved overseas trust company 核准海外信托公司 =h_gj >  
approved pooled investment fund 核准汇集投资基金 GC\/B0!  
approved provident fund scheme 认可公积金计划 yX~[yH+Pn  
approved provision 核准拨款 RrZjC  
approved redeemable share 核准可赎回股份 Fp]8f&l8  
approved regional stock 认可地区性证券 `2fuV]FW  
approved retirement scheme 认可退休金计划 ^n2w 6U0  
approved subordinated loan 核准附属贷款 ppnj.tLz;r  
arbitrage 套戥；套汇；套利 |wb7`6g  
arbitrageur 套戥者；套汇者 {PVu3W  
arbitrary amount 临时款项 ;:e,C@Fm  
arrangement 措施；安排；协定 iE
Oyc59  
arrears 欠款 VDPN1+1*  
arrears of pay 欠付薪酬 oPbD9  
arrears of revenue 逾期未收税款；逾期未收的帐项 XP`kf]9  
articles of association 组织章程；组织细则；组织章程细则 aBI ]' D;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ww,c)$  
ascertainment of profit 确定利润 LuqaGy}>-  
"Asia Clear" “亚洲结算系统”