[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 7X/B9Hee  
allotment notice 股份配售通知；配股通知 ~MK%^5y?  
allotment of shares 股份分配 |)ALJJ=+  
allowable 可获宽免；免税的 f Lns^  
allowable business loss 可扣除的营业亏损 Uo:=-NNI  
allowable expenses 可扣税的支出 f F9=zrW  
allowance 免税额；津贴；备抵；准备金 l8DZ2cw]  
allowance for debts 债项的免税额 NF*Z<$'%  
allowance for depreciation by wear and tear 耗损折旧免税额 ML1/1GK*i+  
allowance for funeral expenses 殡殓费的免税额 w[;5]z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 V9D>Xh!0H  
allowance for repairs and outgoings 修葺及支出方面的免税额 W_]onq6  
allowance to debtor 给债务人的津贴 n8)eC2A  
alteration of capital 资本更改 1|7tq  
alternate trustee 候补受托人 6l(HD([_p  
amalgamation 合并 7Rr +Uzb(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D'_w *  
ambit of charges 征税范围；收费范围 #t&L}=G{%  
amended valuation 经修订的估值 b;G#MjQp'  
American Commodities Exchange 美国商品交易所 5mI}IS|@  
American Express Bank Limited 美国运通银行 K@!Gs'Op  
American Stock Exchange 美国证券交易所 c38ENf  
amortization 摊销 Vfr.Yoy  
amount due from banks 存放银行同业的款项 HUGhz  
amount due from banks abroad 存放海外银行同业的款项 KN \tRE  
amount due from holding companies 控股公司欠款 srIt_Wq  
amount due from local banks 存放本港银行同业的款项 5k<0>6;XH  
amount due to banks 银行同业的存款 6PRP&|.#  
amount due to banks abroad 海外银行同业的存款 _Qf310oONS  
amount due to holding companies 控股公司存款 6L&_(/{Uw  
amount due to local banks 本港银行同业的存款 5oY^;)\/  
amount due to outport banks 外埠银行同业的存款 U{&gV~  
amount for note issue 发行纸币的款额 WQltUaF  
amount of bond 担保契据的款额  bR83N  
amount of consideration 代价款额 6"U$H$ i.G  
amount of contribution 供款数额 -pm%F8{T]  
amount of indebtedness 负债款额 <L<d_  
amount of principal of the loan 贷款本金额 1xb1?/n1#  
amount of rates chargeable 应征差饷数额 a`;nB E  
amount of share capital 股本额 Ibu  5  
amount of sums assured 承保款额 p) m0\  
amount of variation 变动幅度 9h0Y">}`b  
amount of vote 拨款数额 $xq$  
amount payable 应付款额 &]1gx#  
amount receivable 应收款额 :sJQ r._L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o+FDkqEN  
analysis 分析 "VQ7Y`,+  
ancillary risk 附属风险 K\^S>
dV  
annual account 周年帐目；周年帐目报表；年度决算；年结 / #D R|  
annual accounting date 年结日期 o#=
O5@>ai  
annual allowance 每年免税额；年积金；年度津贴；年津 DYW&6+%,hO  
annual balance 年度余额 LZ1)zoJ  
annual disposable income 每年可动用收入 t'bhA20Z\  
annual estimates 周年预算 ECvTmU'=  
annual fee 年费 '>#8 F.  
annual general meeting 周年大会 2X@"#wIg  
annual growth rate 年增率；每年增长率 }6 MoC0  
annual long-term supplement 长期个案每年补助金 G Y+li{  
annual pensionable emolument 可供计算退休金的年薪 1HBXD\!  
annual report 年报 )cBO_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'DtC=  
annual return 周年报表；周年申报表；每年报税表格 k[]2S8K2  
Annual Return Rules 《周年报表规则》 ?4YLt|sn  
annual review of consumer prices 每年消费物价回顾 )PjU=@$lI  
annual roll-forward basis 逐年延展方式 wF$z ?L  
annual salary 年薪 YaAOP'p  
annual statement 年度报表；年度决算表 Apc!!*7  
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 c4(og|ifk  
annuitant 年金受益人 _.^`DP>  
annuity 年金 $'93:9tg
 
annuity contract 年金合约 VqnM>||  
annuity on human life 人寿年金 NWII?X#T}  
antecedent debt 先前的债项 v8 pOA<s  
ante-dated cheque 倒填日期支票 I@:"Qee  
anticipated expenditure 预期开支 ^W,~  
anticipated net profit 预期纯利 O{ |Ug~  
anticipated revenue 预期收入 Nh"U~zlh  
anti-inflation measure 反通货膨胀措施 @*-t.b2k  
anti-inflationary stance 反通货膨胀立场 
^BhS*  
apparent deficit 表面赤字 j},3@TFh  
apparent financial solvency 表面偿债能力 #]@|mf q  
apparent partner 表面合伙人 M^jEp  
application for personal assessment 个人入息课税申请书 nX
fdf-  
application of fund 资金应用 ,d$D0w  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 b>L?0p$ej  
appointed actuary 委任精算师 0@kL<\u  
appointed auditor 委任核数师；委任审计师 ZP9x3MHe  
appointed trustee 委任的受托人 $Ahe Vps@@  
appointer 委任人 9G^gI}bY  
apportioned pro rata 按比例分摊 |Jny0a/0  
apportionment 分配；分摊 p'\zL:3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F $1f8U8  
apportionment formula 分摊方程式 1EA#c>I$  
apportionment of estate duty 遗产税的分摊 
r>B|JPm  
appraisal 估价；评估 ~
;ObT=  
appreciable growth 可观增长 I9*BTT]  
appreciable impact 显着影响 >1RL5_US  
appreciable increase 可观增长 t"jiLO
Q[6  
appreciation 增值；升值 dK>sHUu  
appreciation against other currencies 相对其他货币升值 &6nLnMF8x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s%^@@Dk  
appreciation tax 增值税 #O^%u,mJj  
appropriation 拨款；拨用；拨付 jR
>`Xz  
appropriation account 拨款帐目 >Et~h65d5  
Appropriation Bill 拨款法案 IO<Ds#(  
appropriation-in-aid system 补助拨款办法 z"f+;1  
approved assets 核准资产 B0D  
approved basket stock 认可一篮子证券 Ik-E_U2  
approved budget 核准预算 }mpFo2  
approved charitable donation 认可慈善捐款 }/MmuPp  
approved charitable institution 认可慈善机构 1H
 \  
approved currency 核准货币；认可货币 &1ZUMc  
approved estimates 核准预算 F(|XJN  
approved estimates of expenditure 核准开支预算 6o4Y]C2W{1  
approved overseas insurer 核准海外保险人 0G`@^`  
approved overseas trust company 核准海外信托公司 HYl~)O>  
approved pooled investment fund 核准汇集投资基金 st)qw]Dn;Y  
approved provident fund scheme 认可公积金计划 {%c&T S@s  
approved provision 核准拨款 $N\k*=  
approved redeemable share 核准可赎回股份 J;'H],w}f  
approved regional stock 认可地区性证券 c&C*'c-r  
approved retirement scheme 认可退休金计划 Sg*+!  
approved subordinated loan 核准附属贷款 ic}mru  
arbitrage 套戥；套汇；套利 wlgR =l  
arbitrageur 套戥者；套汇者 (C0Wty  
arbitrary amount 临时款项 iw%""q(`  
arrangement 措施；安排；协定 6B+?X5-6DH  
arrears 欠款 h.q9p!  
arrears of pay 欠付薪酬 ~I;|ipK4m  
arrears of revenue 逾期未收税款；逾期未收的帐项 J vq)%t8q>  
articles of association 组织章程；组织细则；组织章程细则 `R!Q(rePx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z"$iB-]  
ascertainment of profit 确定利润 O_L>We@3E  
"Asia Clear" “亚洲结算系统”