[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 D.$EvUSK<.  
allotment notice 股份配售通知；配股通知 oHeo]<
Fbv  
allotment of shares 股份分配 jY ^ndr0;  
allowable 可获宽免；免税的 ^{Syg; F=  
allowable business loss 可扣除的营业亏损 4p %`
Lv  
allowable expenses 可扣税的支出 W,wg@2  
allowance 免税额；津贴；备抵；准备金 Rs<,kMRGVL  
allowance for debts 债项的免税额 _jeub [  
allowance for depreciation by wear and tear 耗损折旧免税额 w8>T ~Mv  
allowance for funeral expenses 殡殓费的免税额 xx/DD%IZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hM>xe8yE  
allowance for repairs and outgoings 修葺及支出方面的免税额 <NS=<'U  
allowance to debtor 给债务人的津贴 =PO/Q|-v?  
alteration of capital 资本更改 Za=<euc 7  
alternate trustee 候补受托人
}8x[  
amalgamation 合并 %tQIKjsVaY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Prjl ;[I}  
ambit of charges 征税范围；收费范围 )%#hpP M^  
amended valuation 经修订的估值 )Oj bmU!7  
American Commodities Exchange 美国商品交易所 5Vut4px  
American Express Bank Limited 美国运通银行 14zo0ANM  
American Stock Exchange 美国证券交易所 c}rRNS$F  
amortization 摊销 ixfkMM,W  
amount due from banks 存放银行同业的款项 hoU&'P8  
amount due from banks abroad 存放海外银行同业的款项 .:<c[EJ b  
amount due from holding companies 控股公司欠款 QouTMS-b  
amount due from local banks 存放本港银行同业的款项 G.<9K9K  
amount due to banks 银行同业的存款 s'/.ea
V_  
amount due to banks abroad 海外银行同业的存款 N#ex2 c  
amount due to holding companies 控股公司存款 z!RA=]3h  
amount due to local banks 本港银行同业的存款 tK8
\Ib J  
amount due to outport banks 外埠银行同业的存款 _VY]  
amount for note issue 发行纸币的款额 w(mn@Qc  
amount of bond 担保契据的款额 1X#`NUJ?2  
amount of consideration 代价款额 P#EqeO  
amount of contribution 供款数额 1b_->_9  
amount of indebtedness 负债款额 39k P)cD  
amount of principal of the loan 贷款本金额 u6B (f;  
amount of rates chargeable 应征差饷数额
BDB-OJ  
amount of share capital 股本额 uy`U1>  
amount of sums assured 承保款额 gb@!Co3  
amount of variation 变动幅度 )FU4iN)ei  
amount of vote 拨款数额 S!.xmc\  
amount payable 应付款额 xnh%nv<v{  
amount receivable 应收款额 6E_YQbdy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +S3'ms  
analysis 分析 9N'$Y*. d<  
ancillary risk 附属风险 4tq>Lx^5U  
annual account 周年帐目；周年帐目报表；年度决算；年结 [Q^kO;  
annual accounting date 年结日期 2<B+ID3qv  
annual allowance 每年免税额；年积金；年度津贴；年津 C*c=@VAa  
annual balance 年度余额 @ br%:Nt  
annual disposable income 每年可动用收入 UejG$JyHP  
annual estimates 周年预算 S3 x:]E:   
annual fee 年费 (:[ ><-h.  
annual general meeting 周年大会 4J I;NN  
annual growth rate 年增率；每年增长率 %|-Rh^H[JK  
annual long-term supplement 长期个案每年补助金 TOBAh.1  
annual pensionable emolument 可供计算退休金的年薪 Ex@#!fz{%  
annual report 年报 [r]USCq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V8,$<1Fi;-  
annual return 周年报表；周年申报表；每年报税表格 9&2kuLp?P  
Annual Return Rules 《周年报表规则》 7:1Hgj(  
annual review of consumer prices 每年消费物价回顾 ` 
0\hm`  
annual roll-forward basis 逐年延展方式 mTs[3opg  
annual salary 年薪 ,eZ'pxt  
annual statement 年度报表；年度决算表 ]v9<^!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5_`.9@eh.  
annuitant 年金受益人 E6@+w.VVO  
annuity 年金 B}?/oZW4  
annuity contract 年金合约 jl7e6#zu  
annuity on human life 人寿年金 [{Y$]3?}  
antecedent debt 先前的债项 yGN<.IP75  
ante-dated cheque 倒填日期支票 c)Y
I3G$  
anticipated expenditure 预期开支 TmQ2;3 %  
anticipated net profit 预期纯利 xt3IR0  
anticipated revenue 预期收入 u6%56 %^f  
anti-inflation measure 反通货膨胀措施 Kvk;D ]$  
anti-inflationary stance 反通货膨胀立场 Zj}DlNkVu  
apparent deficit 表面赤字 _ H@pYMNH  
apparent financial solvency 表面偿债能力 .Qi`5C:U  
apparent partner 表面合伙人 tcRK\  
application for personal assessment 个人入息课税申请书 g5Hs=c5=\  
application of fund 资金应用 moc_}(  
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 3w^q0/GD  
appointed actuary 委任精算师  c<4pu  
appointed auditor 委任核数师；委任审计师 <p<gx*%  
appointed trustee 委任的受托人 @l@lE0  
appointer 委任人 ^&cI+xZ2Y  
apportioned pro rata 按比例分摊 KzM\+yC  
apportionment 分配；分摊 B!8]\D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \kg2pF[V  
apportionment formula 分摊方程式 pf2$%lE  
apportionment of estate duty 遗产税的分摊 63k8j[$  
appraisal 估价；评估 ZN
uyGo;  
appreciable growth 可观增长 A\:=p  
appreciable impact 显着影响 ,q:6[~n  
appreciable increase 可观增长 31bKgU{  
appreciation 增值；升值 
w[VWk  
appreciation against other currencies 相对其他货币升值 !UgJ^v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q2Q`g`*O:  
appreciation tax 增值税 9MGA#a  
appropriation 拨款；拨用；拨付 TuX#;!p6  
appropriation account 拨款帐目 FoEZ1O<  
Appropriation Bill 拨款法案 Z4t9q`}h  
appropriation-in-aid system 补助拨款办法 3z5,4ps  
approved assets 核准资产 DE. Pw+5<.  
approved basket stock 认可一篮子证券 DVCc^5#  
approved budget 核准预算 "5>p]u>  
approved charitable donation 认可慈善捐款 S:oZ&   
approved charitable institution 认可慈善机构 ['sIR+c%'O  
approved currency 核准货币；认可货币 Bp4QHv9xqL  
approved estimates 核准预算 1`h`-dqr#  
approved estimates of expenditure 核准开支预算 57HMWlg  
approved overseas insurer 核准海外保险人 {N _v4})  
approved overseas trust company 核准海外信托公司 l~uRZLx  
approved pooled investment fund 核准汇集投资基金 qWP1i7]=/  
approved provident fund scheme 认可公积金计划 fTH?t_e  
approved provision 核准拨款 O?{pln  
approved redeemable share 核准可赎回股份 os#j;C]l  
approved regional stock 认可地区性证券 Pp26UWW  
approved retirement scheme 认可退休金计划 U2SxRFs >  
approved subordinated loan 核准附属贷款 v3~,1)#aI  
arbitrage 套戥；套汇；套利 h~F uuL  
arbitrageur 套戥者；套汇者 IG#=}q
  
arbitrary amount 临时款项 gp$+Qd  
arrangement 措施；安排；协定 8LiRZ"  
arrears 欠款 N;s
sO,  
arrears of pay 欠付薪酬 /n:s9eq  
arrears of revenue 逾期未收税款；逾期未收的帐项 f\|33)k  
articles of association 组织章程；组织细则；组织章程细则 D* Vr)J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ){gOb  
ascertainment of profit 确定利润 ty7a&>G  
"Asia Clear" “亚洲结算系统”