[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 j!_^5d#d  
allotment notice 股份配售通知；配股通知 E0B2>V  
allotment of shares 股份分配  H[!Q  
allowable 可获宽免；免税的 K84c E  
allowable business loss 可扣除的营业亏损 ^sn>p}T
g  
allowable expenses 可扣税的支出 kR~4O$riG  
allowance 免税额；津贴；备抵；准备金 E4aCGg  
allowance for debts 债项的免税额 k+GK1Yl  
allowance for depreciation by wear and tear 耗损折旧免税额 {ugKv?e;  
allowance for funeral expenses 殡殓费的免税额 QpTNU .v5f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y^m=_*1g5  
allowance for repairs and outgoings 修葺及支出方面的免税额 3b[+m}UWQ  
allowance to debtor 给债务人的津贴 HYnqx>L ~  
alteration of capital 资本更改 c7Qa !w  
alternate trustee 候补受托人 _@;3$eB  
amalgamation 合并 Xg3[v3m|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [QN7+#K,  
ambit of charges 征税范围；收费范围 H^1 a3L]  
amended valuation 经修订的估值 2bxMIr  
American Commodities Exchange 美国商品交易所 A;`U{7IST  
American Express Bank Limited 美国运通银行 Zy3&Zt  
American Stock Exchange 美国证券交易所 x[~OVG0M*  
amortization 摊销 GfPz^F=ie.  
amount due from banks 存放银行同业的款项 ^JVP2L>o*  
amount due from banks abroad 存放海外银行同业的款项 :.<TWBoV  
amount due from holding companies 控股公司欠款 =&/a\ z!  
amount due from local banks 存放本港银行同业的款项 K2K6  
amount due to banks 银行同业的存款 .
EZ {d  
amount due to banks abroad 海外银行同业的存款 zXU{p\;)\  
amount due to holding companies 控股公司存款 ;fME4Sp  
amount due to local banks 本港银行同业的存款 )j|y.[  
amount due to outport banks 外埠银行同业的存款 yB{o_1tc  
amount for note issue 发行纸币的款额 % j{pz  
amount of bond 担保契据的款额 mKn357:  
amount of consideration 代价款额 C|@k+^S  
amount of contribution 供款数额 {u6fa>R&$  
amount of indebtedness 负债款额 LA%al @  
amount of principal of the loan 贷款本金额 +ENW=N  
amount of rates chargeable 应征差饷数额 VgTI2  
amount of share capital 股本额 'J0s%m|j  
amount of sums assured 承保款额 XJ/kB8  
amount of variation 变动幅度 m_I$"ge  
amount of vote 拨款数额 < LAD  
amount payable 应付款额 |&']ms5J  
amount receivable 应收款额 &B0&183  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .FRF<_`^  
analysis 分析 Zw\V}uXI?  
ancillary risk 附属风险 D\*_ul c
]  
annual account 周年帐目；周年帐目报表；年度决算；年结 G-?9;w'@  
annual accounting date 年结日期 .ehvhMuG|  
annual allowance 每年免税额；年积金；年度津贴；年津 =>%%]0  
annual balance 年度余额 "Am0.c/  
annual disposable income 每年可动用收入 }v,P3  
annual estimates 周年预算 R+hS;F nh%  
annual fee 年费 7[0k5-  
annual general meeting 周年大会 'c{]#E1}  
annual growth rate 年增率；每年增长率 ;rAW3  
annual long-term supplement 长期个案每年补助金 ,O{ 5   
annual pensionable emolument 可供计算退休金的年薪 )K3 vzX  
annual report 年报 (w B[ ]O$@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |L{dQ)-'l  
annual return 周年报表；周年申报表；每年报税表格 o xu9
v/  
Annual Return Rules 《周年报表规则》 `b'J*4|oGo  
annual review of consumer prices 每年消费物价回顾 ''Ec-b6Q-  
annual roll-forward basis 逐年延展方式 5mV
u]T`  
annual salary 年薪 %GiO1:
t  
annual statement 年度报表；年度决算表 e"mfJY  
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 1)Bi>X  
annuitant 年金受益人 T-i]O*u  
annuity 年金 ;FflEL<7Y  
annuity contract 年金合约 ,#OG/r-H  
annuity on human life 人寿年金 vqZM89xY  
antecedent debt 先前的债项 k T>}(G||  
ante-dated cheque 倒填日期支票 6dp_R2zH~o  
anticipated expenditure 预期开支 CoXL;\  
anticipated net profit 预期纯利 f(o`=% k8  
anticipated revenue 预期收入 Jo
+C!kc  
anti-inflation measure 反通货膨胀措施 ;#y
z i2f  
anti-inflationary stance 反通货膨胀立场 wGX"R5  
apparent deficit 表面赤字 e91d~  
apparent financial solvency 表面偿债能力 Lb 4!N`l  
apparent partner 表面合伙人 ]%hI-  
application for personal assessment 个人入息课税申请书 O G}&%NgH  
application of fund 资金应用 bA,D]  
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 7Apbi}")  
appointed actuary 委任精算师 0EU4irMa  
appointed auditor 委任核数师；委任审计师 4jro4B`  
appointed trustee 委任的受托人 /2cOZ1G;  
appointer 委任人 ]+9:i!s  
apportioned pro rata 按比例分摊 P~Owv s/=  
apportionment 分配；分摊 boovC
W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M4\Io]}-M  
apportionment formula 分摊方程式 b"bj|qF~E  
apportionment of estate duty 遗产税的分摊 2F7R,rr  
appraisal 估价；评估 5]%kWV>  
appreciable growth 可观增长 `"Pd$jW  
appreciable impact 显着影响 n\9*B##  
appreciable increase 可观增长 O0YGjS|d  
appreciation 增值；升值 IxR:a(  
appreciation against other currencies 相对其他货币升值
bYH_U4b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hJNA%  
appreciation tax 增值税 f|5|n>*  
appropriation 拨款；拨用；拨付 {v(|_j&:o  
appropriation account 拨款帐目 O v6=|]cW  
Appropriation Bill 拨款法案 8, ^UQ5 x  
appropriation-in-aid system 补助拨款办法 p?nVPTh  
approved assets 核准资产 Q
Ll44*@  
approved basket stock 认可一篮子证券 M -TK  
approved budget 核准预算 CP^^ct-C  
approved charitable donation 认可慈善捐款  ond/e&1  
approved charitable institution 认可慈善机构 &pl;U\dc*a  
approved currency 核准货币；认可货币 oGJI3Oh  
approved estimates 核准预算 ep|u_|sB/r  
approved estimates of expenditure 核准开支预算 ,fFJSY^  
approved overseas insurer 核准海外保险人 I9m  
approved overseas trust company 核准海外信托公司 &LYZQ?|  
approved pooled investment fund 核准汇集投资基金 (qd k &  
approved provident fund scheme 认可公积金计划 9x< 8(]\  
approved provision 核准拨款 uES
HTX/[  
approved redeemable share 核准可赎回股份 c2"OpI  
approved regional stock 认可地区性证券 OYy8u{@U
:  
approved retirement scheme 认可退休金计划 K)ib{V(50  
approved subordinated loan 核准附属贷款 "p\ KePc;@  
arbitrage 套戥；套汇；套利 :Fl:bRH+  
arbitrageur 套戥者；套汇者 nr;/:[F  
arbitrary amount 临时款项 eO#)QoHj^  
arrangement 措施；安排；协定 m`aUz}Y>c  
arrears 欠款 E)bP}:4V  
arrears of pay 欠付薪酬 \ W!<xE  
arrears of revenue 逾期未收税款；逾期未收的帐项 &(0);I@fc  
articles of association 组织章程；组织细则；组织章程细则 ;d:7\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 up6LO7drW/  
ascertainment of profit 确定利润 GEgf_C!%@  
"Asia Clear" “亚洲结算系统”