[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 i.~*G8!DM  
allotment notice 股份配售通知；配股通知 "$@Wy,yp  
allotment of shares 股份分配 *=b#>//  
allowable 可获宽免；免税的 %d%$jF`  
allowable business loss 可扣除的营业亏损 d z-  
allowable expenses 可扣税的支出 reO^_q'  
allowance 免税额；津贴；备抵；准备金 Y2Z<A(W  
allowance for debts 债项的免税额 PPj_
NV  
allowance for depreciation by wear and tear 耗损折旧免税额 _T8o
]  
allowance for funeral expenses 殡殓费的免税额 @)iAV1r"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b~5Q|3P9  
allowance for repairs and outgoings 修葺及支出方面的免税额 Y1=.46Ezf  
allowance to debtor 给债务人的津贴 cq?&edjP  
alteration of capital 资本更改 o?T01t=  
alternate trustee 候补受托人 =.<S3?  
amalgamation 合并 `fL81)!jI#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [H-r0Ah  
ambit of charges 征税范围；收费范围 7B Nu.5*y  
amended valuation 经修订的估值 DrY5Q&S  
American Commodities Exchange 美国商品交易所 IN{ 1itE  
American Express Bank Limited 美国运通银行 :\Pk>a  
American Stock Exchange 美国证券交易所 FF}A_ZFY  
amortization 摊销 AbXaxt/[g?  
amount due from banks 存放银行同业的款项 x!@3.$  
amount due from banks abroad 存放海外银行同业的款项 /a 'cP  
amount due from holding companies 控股公司欠款 px7<;(I  
amount due from local banks 存放本港银行同业的款项 r=S6yq}  
amount due to banks 银行同业的存款 [UW%(N  
amount due to banks abroad 海外银行同业的存款 94Hs.S)  
amount due to holding companies 控股公司存款 qhIO7h  
amount due to local banks 本港银行同业的存款 S8S<>W  
amount due to outport banks 外埠银行同业的存款 +DpiX&^h   
amount for note issue 发行纸币的款额 QP%*`t?  
amount of bond 担保契据的款额 !+F6 Bf  
amount of consideration 代价款额 'K8emt$d+  
amount of contribution 供款数额 "i5Rh^  
amount of indebtedness 负债款额 o5;V=8T;  
amount of principal of the loan 贷款本金额 -nsI
5\]  
amount of rates chargeable 应征差饷数额 P.j0Xlof  
amount of share capital 股本额 0r|mg::'  
amount of sums assured 承保款额 N.l
\2S}  
amount of variation 变动幅度 S1`;2mAf*  
amount of vote 拨款数额 GELxS!  
amount payable 应付款额 Uiz#QGt  
amount receivable 应收款额 l7p*::(9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uyfH;9L5$  
analysis 分析 ruf*-&Kr7  
ancillary risk 附属风险 ~8htg8CZ`  
annual account 周年帐目；周年帐目报表；年度决算；年结 rNl`w.  
annual accounting date 年结日期 ~?BN4ptc  
annual allowance 每年免税额；年积金；年度津贴；年津 ~AX@o-WU  
annual balance 年度余额 4/Wqeq,E8  
annual disposable income 每年可动用收入 s .xJ},E9  
annual estimates 周年预算 bq}hj Cy  
annual fee 年费 q|r/%[[!o  
annual general meeting 周年大会 {,Py%.vvR  
annual growth rate 年增率；每年增长率 kv)IG$S0  
annual long-term supplement 长期个案每年补助金 U`-]U2"  
annual pensionable emolument 可供计算退休金的年薪 Kx@Papn|6  
annual report 年报 X / {;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .dr-I7&!  
annual return 周年报表；周年申报表；每年报税表格 <hvVh9  
Annual Return Rules 《周年报表规则》 J8>8@m6  
annual review of consumer prices 每年消费物价回顾 REaU=-m-  
annual roll-forward basis 逐年延展方式 2b`3"S  
annual salary 年薪 L6jD4ec8  
annual statement 年度报表；年度决算表 "y5LojdCs  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 L)!9+!PKD  
annuitant 年金受益人 }F
;Nh7?  
annuity 年金 GA.4'W^&a  
annuity contract 年金合约 &9*MO  
annuity on human life 人寿年金 {k#RWDespy  
antecedent debt 先前的债项 ^1 P@BRh  
ante-dated cheque 倒填日期支票 ?{bAyh/  
anticipated expenditure 预期开支 cYafQyU  
anticipated net profit 预期纯利 dreEes`|  
anticipated revenue 预期收入 W2CQk  
anti-inflation measure 反通货膨胀措施 |n_es)A  
anti-inflationary stance 反通货膨胀立场 hG3p"_ L  
apparent deficit 表面赤字 wz
ka4J{  
apparent financial solvency 表面偿债能力 M^$liS.D  
apparent partner 表面合伙人 f|&ga'5g&  
application for personal assessment 个人入息课税申请书 zs_^m1t1s  
application of fund 资金应用 {q}#  Sq  
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 8pQ:B /3=  
appointed actuary 委任精算师 g\n0v~T+  
appointed auditor 委任核数师；委任审计师 ?V>\9?zb  
appointed trustee 委任的受托人 XM"{"  
appointer 委任人 ,7{}}l  
apportioned pro rata 按比例分摊 NL-<K  
apportionment 分配；分摊 #P'' +$5,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H|K}m,g  
apportionment formula 分摊方程式 FlP Pz  
apportionment of estate duty 遗产税的分摊 a=!I(50  
appraisal 估价；评估 UFED*al#  
appreciable growth 可观增长 6}>:s
r  
appreciable impact 显着影响 =rrbS8To=  
appreciable increase 可观增长 F|seBBu  
appreciation 增值；升值 wB0zFlP  
appreciation against other currencies 相对其他货币升值 ;J)8#
|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2'8$
I}h  
appreciation tax 增值税 YyZ>w2_MTi  
appropriation 拨款；拨用；拨付 !83N. gN  
appropriation account 拨款帐目 yye(^  
Appropriation Bill 拨款法案 :<}.3Q?&  
appropriation-in-aid system 补助拨款办法 
NP {O  
approved assets 核准资产 u,rieKYF  
approved basket stock 认可一篮子证券 NSPa3NE  
approved budget 核准预算 3V"y|q  
approved charitable donation 认可慈善捐款 ;~>E^0M  
approved charitable institution 认可慈善机构 J:c]z 9&!  
approved currency 核准货币；认可货币 #An g8O@y  
approved estimates 核准预算 fy(i<L Z  
approved estimates of expenditure 核准开支预算 );cu{GY  
approved overseas insurer 核准海外保险人 N]k( 8K  
approved overseas trust company 核准海外信托公司 w<uK-]t  
approved pooled investment fund 核准汇集投资基金 ppBIl6  
approved provident fund scheme 认可公积金计划 t[.wx.y&0  
approved provision 核准拨款 njk1x  
approved redeemable share 核准可赎回股份 ;8G( l   
approved regional stock 认可地区性证券 OEkx}.w  
approved retirement scheme 认可退休金计划 O;ty k_yM  
approved subordinated loan 核准附属贷款 l u^fKQ  
arbitrage 套戥；套汇；套利 LQnkpy3A  
arbitrageur 套戥者；套汇者 6#JdQ[IP6  
arbitrary amount 临时款项 0> 6;,pd"  
arrangement 措施；安排；协定 {c3u!}mW  
arrears 欠款 :jFKTG  
arrears of pay 欠付薪酬
Eoj 2l&\  
arrears of revenue 逾期未收税款；逾期未收的帐项 {\?zqIM  
articles of association 组织章程；组织细则；组织章程细则 4+V+ SD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [;Q8xvVZ'  
ascertainment of profit 确定利润 2nQrCdRC  
"Asia Clear" “亚洲结算系统”