[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 ZRYHsl{F+  
allotment notice 股份配售通知；配股通知 ETaLE[T%1  
allotment of shares 股份分配  gX]'RBTb  
allowable 可获宽免；免税的 74a>}+"
 
allowable business loss 可扣除的营业亏损 5dhT?/qvc  
allowable expenses 可扣税的支出 yV5AVMo  
allowance 免税额；津贴；备抵；准备金 s ]D b<f  
allowance for debts 债项的免税额 `BY&&Bv#?  
allowance for depreciation by wear and tear 耗损折旧免税额 I< Rai"  
allowance for funeral expenses 殡殓费的免税额 D?P1\<A~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I@YX-@&7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zc*gRC  
allowance to debtor 给债务人的津贴 fYgX|#Me  
alteration of capital 资本更改 J,^eq@(  
alternate trustee 候补受托人 d+g+{p>?  
amalgamation 合并 H_7X%TvXb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x2z%J,z@4  
ambit of charges 征税范围；收费范围 k&3'[&$I*,  
amended valuation 经修订的估值 d=:
&tOCg2  
American Commodities Exchange 美国商品交易所 i)+2?<]  
American Express Bank Limited 美国运通银行 9h'klaE(  
American Stock Exchange 美国证券交易所 z_en.  
amortization 摊销 M2y"M,k4  
amount due from banks 存放银行同业的款项 }aa ~@K<A  
amount due from banks abroad 存放海外银行同业的款项 df!n.&\y!  
amount due from holding companies 控股公司欠款 ]73BJ  
amount due from local banks 存放本港银行同业的款项 T\o!^|8
 
amount due to banks 银行同业的存款 30$Q5]T  
amount due to banks abroad 海外银行同业的存款 .\b# 0w  
amount due to holding companies 控股公司存款 I)F3sS45}  
amount due to local banks 本港银行同业的存款 ;PhX[y^*  
amount due to outport banks 外埠银行同业的存款 06vxsT@
 
amount for note issue 发行纸币的款额 h
h"=|c  
amount of bond 担保契据的款额 UZqk2D  
amount of consideration 代价款额 |%-:qk4rG  
amount of contribution 供款数额 DmgWIede|:  
amount of indebtedness 负债款额 @@Vf"o+S  
amount of principal of the loan 贷款本金额 4)~GHb  
amount of rates chargeable 应征差饷数额 7eekTh, ?  
amount of share capital 股本额 s1NRUV2E  
amount of sums assured 承保款额 2j7e@p
r  
amount of variation 变动幅度 &l NHNu[  
amount of vote 拨款数额 qddP-uN  
amount payable 应付款额 C~a-R#  
amount receivable 应收款额 ]V
gl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3ws}E6\D  
analysis 分析 5\$8"/H  
ancillary risk 附属风险 8k`rj;  
annual account 周年帐目；周年帐目报表；年度决算；年结 x?MSHOia`P  
annual accounting date 年结日期 ckPI^0A!  
annual allowance 每年免税额；年积金；年度津贴；年津 - g]g  
annual balance 年度余额 ^gD%#3>X  
annual disposable income 每年可动用收入 y #Xq@  
annual estimates 周年预算 XK4idC  
annual fee 年费 /|2#s%|-=  
annual general meeting 周年大会 _o-D},f*e  
annual growth rate 年增率；每年增长率 &r Lg/UEV-  
annual long-term supplement 长期个案每年补助金 P 2;I0 !  
annual pensionable emolument 可供计算退休金的年薪 K@zzseQ}=  
annual report 年报 QR;E>eEq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =+j>?Yi  
annual return 周年报表；周年申报表；每年报税表格 1Q ^YaHzuW  
Annual Return Rules 《周年报表规则》 @dj2#
 
annual review of consumer prices 每年消费物价回顾 (C EXPf  
annual roll-forward basis 逐年延展方式 ` 'y[
i  
annual salary 年薪 }$Zc C_  
annual statement 年度报表；年度决算表 Z;#Ei.7p|  
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 9(( QSX  
annuitant 年金受益人 @fWmz,Ngl  
annuity 年金 DdL0MGwX  
annuity contract 年金合约 2So7fZa^wg  
annuity on human life 人寿年金 a}+7MEUmZ/  
antecedent debt 先前的债项 N{<=s]I%x  
ante-dated cheque 倒填日期支票 U{2UKD@PM  
anticipated expenditure 预期开支 1>SCY_Cv  
anticipated net profit 预期纯利 $6XCHVx  
anticipated revenue 预期收入 `2@t) :  
anti-inflation measure 反通货膨胀措施 <([1(SY2e  
anti-inflationary stance 反通货膨胀立场 0?",dTf3i  
apparent deficit 表面赤字 )MKzAAt~  
apparent financial solvency 表面偿债能力 FV&
&  
apparent partner 表面合伙人 >}*iQq  
application for personal assessment 个人入息课税申请书 6NV- &0 _  
application of fund 资金应用 /M-%]sayj  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "gD)Uis  
appointed actuary 委任精算师 U>z8gdzu  
appointed auditor 委任核数师；委任审计师 bS+by'Ea1W  
appointed trustee 委任的受托人 1Yy5bg6+E  
appointer 委任人 >~5>)yN_a1  
apportioned pro rata 按比例分摊 I =t{ u;  
apportionment 分配；分摊 E:N~c
'k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x-5XOqD{'  
apportionment formula 分摊方程式 T/"6iv\1  
apportionment of estate duty 遗产税的分摊 &r6VF/  
appraisal 估价；评估 0.
+"K}  
appreciable growth 可观增长 9T4x1{mO  
appreciable impact 显着影响 u$N2uFc  
appreciable increase 可观增长 aD~3C/?aW  
appreciation 增值；升值 DdTTWp/  
appreciation against other currencies 相对其他货币升值 Syn>;FX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AWP CJmr  
appreciation tax 增值税 _-*Lj;^V  
appropriation 拨款；拨用；拨付 ;2vHdN  
appropriation account 拨款帐目 Elt=/,v`!  
Appropriation Bill 拨款法案 JU7EC~7|2c  
appropriation-in-aid system 补助拨款办法 38dXfl  
approved assets 核准资产 Y" s1z<?  
approved basket stock 认可一篮子证券 vv  _I o  
approved budget 核准预算 P+sxlf:0  
approved charitable donation 认可慈善捐款 Z~tOR{q  
approved charitable institution 认可慈善机构 'Pudy\Ab  
approved currency 核准货币；认可货币 iNR6BP W  
approved estimates 核准预算 !aD/I%X  
approved estimates of expenditure 核准开支预算 )g:\N8AZK  
approved overseas insurer 核准海外保险人 j5ZeYcQ-  
approved overseas trust company 核准海外信托公司 U3 e3  
approved pooled investment fund 核准汇集投资基金 Yw=Ve 0  
approved provident fund scheme 认可公积金计划 J'O</o@e  
approved provision 核准拨款 cbl2D5s+i]  
approved redeemable share 核准可赎回股份 Vt:]D?\3  
approved regional stock 认可地区性证券 adh=Kp e!w  
approved retirement scheme 认可退休金计划 3u7N/OQ(  
approved subordinated loan 核准附属贷款 _](vt,|L  
arbitrage 套戥；套汇；套利 NamBJ\2E1[  
arbitrageur 套戥者；套汇者 ?9_<LE q  
arbitrary amount 临时款项 \
cdNyVY  
arrangement 措施；安排；协定 
x-k}RI  
arrears 欠款 }+0{opY4R  
arrears of pay 欠付薪酬 SUXRWFl  
arrears of revenue 逾期未收税款；逾期未收的帐项 A('=P}I^  
articles of association 组织章程；组织细则；组织章程细则 1Fn+nDnO6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F kp;G  
ascertainment of profit 确定利润 pvJ@$L`'  
"Asia Clear" “亚洲结算系统”