[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 Kton$%Li  
allotment notice 股份配售通知；配股通知 4{Q$^wD+.  
allotment of shares 股份分配 2D(sA   
allowable 可获宽免；免税的 Q;N)$Xx  
allowable business loss 可扣除的营业亏损 r$v\\^?2  
allowable expenses 可扣税的支出 <FX]n<  
allowance 免税额；津贴；备抵；准备金 sSf;j,7V  
allowance for debts 债项的免税额 IL:[0q  
allowance for depreciation by wear and tear 耗损折旧免税额 oxBTm|j7  
allowance for funeral expenses 殡殓费的免税额 L8q#_k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \K9.]P fbI  
allowance for repairs and outgoings 修葺及支出方面的免税额 @3y >|5Y  
allowance to debtor 给债务人的津贴 kh@O_Q` j  
alteration of capital 资本更改 ])G|
U A.  
alternate trustee 候补受托人 x ;~;Ah.p  
amalgamation 合并 /0cm7[a?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S|xwYaoy%  
ambit of charges 征税范围；收费范围 :f:&B8   
amended valuation 经修订的估值 _u""v   
American Commodities Exchange 美国商品交易所 xQ';$&  
American Express Bank Limited 美国运通银行 *o5[P\'6  
American Stock Exchange 美国证券交易所 ,{\Ae"{6  
amortization 摊销 C?k\5AzT  
amount due from banks 存放银行同业的款项 ePZ
Ai"k  
amount due from banks abroad 存放海外银行同业的款项 .Tm.M7  
amount due from holding companies 控股公司欠款 QOgGL1)7-  
amount due from local banks 存放本港银行同业的款项 }9^'etD  
amount due to banks 银行同业的存款 MLlvsa0  
amount due to banks abroad 海外银行同业的存款 [MQ* =*
 
amount due to holding companies 控股公司存款 Tay$::V  
amount due to local banks 本港银行同业的存款 $tF\7.e@  
amount due to outport banks 外埠银行同业的存款 {0lu>?<  
amount for note issue 发行纸币的款额 mZXtHFMu  
amount of bond 担保契据的款额 FGPqF;  
amount of consideration 代价款额 *P5\T4!+d  
amount of contribution 供款数额 *- ~GVe  
amount of indebtedness 负债款额 am!ssF5s  
amount of principal of the loan 贷款本金额 #'},/Lm@  
amount of rates chargeable 应征差饷数额 $9j>oUG  
amount of share capital 股本额 pacD7'1{  
amount of sums assured 承保款额 r*8a!jm?  
amount of variation 变动幅度 St(jrZb  
amount of vote 拨款数额 q6*i/"mN*  
amount payable 应付款额 Q=>5@sZB  
amount receivable 应收款额 GLESngAl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jz HWs  
analysis 分析 N@Oe[X8  
ancillary risk 附属风险 E<}sGzMc  
annual account 周年帐目；周年帐目报表；年度决算；年结 E24SD'|)  
annual accounting date 年结日期 0'THL%lK  
annual allowance 每年免税额；年积金；年度津贴；年津 `#w#!@s#@  
annual balance 年度余额 $m~&|s  
annual disposable income 每年可动用收入 WtKKdL  
annual estimates 周年预算 .I EHjy\+  
annual fee 年费 Qd\='*:!  
annual general meeting 周年大会 OiXO<1'$  
annual growth rate 年增率；每年增长率 C-)d@LWI  
annual long-term supplement 长期个案每年补助金 ,\X!
:y~  
annual pensionable emolument 可供计算退休金的年薪 SOX7  
annual report 年报 O 9-`e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3bXfR,U  
annual return 周年报表；周年申报表；每年报税表格 hr&&b3W3p  
Annual Return Rules 《周年报表规则》 (
]\p'%A)  
annual review of consumer prices 每年消费物价回顾 &;p M<h  
annual roll-forward basis 逐年延展方式 2LR y/ah  
annual salary 年薪 TBrwir  
annual statement 年度报表；年度决算表 ]c v|dc=  
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 F-b]>3r  
annuitant 年金受益人 wkPjMmW+!  
annuity 年金 po'b((q  
annuity contract 年金合约 ,Y6]x^
W  
annuity on human life 人寿年金 IY8< ^Q']  
antecedent debt 先前的债项 JIw?]xa*  
ante-dated cheque 倒填日期支票 LC##em=Y  
anticipated expenditure 预期开支 ^n<YO=|u  
anticipated net profit 预期纯利 i$p2am
8f  
anticipated revenue 预期收入 AG}j'   
anti-inflation measure 反通货膨胀措施 ?>{u@tYL  
anti-inflationary stance 反通货膨胀立场 !ht2*8$lQ  
apparent deficit 表面赤字 $Zo|ta^  
apparent financial solvency 表面偿债能力 /O.Ql,6[  
apparent partner 表面合伙人 JNXzZ4U  
application for personal assessment 个人入息课税申请书 t:V._@  
application of fund 资金应用 hu} vYA7ZH  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =n,1*  
appointed actuary 委任精算师 jIr\.i  
appointed auditor 委任核数师；委任审计师 kaQNcMcq  
appointed trustee 委任的受托人 R4VX*qkB  
appointer 委任人 *k_<|{>j(  
apportioned pro rata 按比例分摊 4i{Xs5z k  
apportionment 分配；分摊 ^X+qut+~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &L5 )v\z  
apportionment formula 分摊方程式 xM!9$v  
apportionment of estate duty 遗产税的分摊 kvbW^pl  
appraisal 估价；评估 7S 8X)  
appreciable growth 可观增长 yQ[;.<%v  
appreciable impact 显着影响 P(Rl/eyRM  
appreciable increase 可观增长 1\UU "  
appreciation 增值；升值 $:oC\K6  
appreciation against other currencies 相对其他货币升值 WA1d8nl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s@iY
'11  
appreciation tax 增值税 ?!jJxhK<h  
appropriation 拨款；拨用；拨付 6{^\7`  
appropriation account 拨款帐目 B+~ /-3  
Appropriation Bill 拨款法案 QD{1?aY  
appropriation-in-aid system 补助拨款办法 DiOd!8Y  
approved assets 核准资产 f OR9N/  
approved basket stock 认可一篮子证券 mRC3w(W  
approved budget 核准预算 4Eu'_
>"a  
approved charitable donation 认可慈善捐款 p&V64L:V  
approved charitable institution 认可慈善机构 ;92xSe"Ww  
approved currency 核准货币；认可货币 =H23eOS_#  
approved estimates 核准预算 _eq$C=3Ta  
approved estimates of expenditure 核准开支预算 YaSBIq{z  
approved overseas insurer 核准海外保险人 g.di3GGi  
approved overseas trust company 核准海外信托公司 
@iV-pJ-  
approved pooled investment fund 核准汇集投资基金 $\vNS TE  
approved provident fund scheme 认可公积金计划 ps:`rVQ7  
approved provision 核准拨款 C7vBa<a  
approved redeemable share 核准可赎回股份 K-\wx5#l/  
approved regional stock 认可地区性证券 0fBw
y/:  
approved retirement scheme 认可退休金计划 VVAcbAGJ  
approved subordinated loan 核准附属贷款 UP)<(3YA  
arbitrage 套戥；套汇；套利 w.aEc}@(^  
arbitrageur 套戥者；套汇者 kZF<~U  
arbitrary amount 临时款项 Rh)XYCM  
arrangement 措施；安排；协定 t tJ'6lGXh  
arrears 欠款 elhP!"G  
arrears of pay 欠付薪酬 {V(~  
arrears of revenue 逾期未收税款；逾期未收的帐项 jlF3LK)9q  
articles of association 组织章程；组织细则；组织章程细则 3{~(_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7?uDh'utt  
ascertainment of profit 确定利润 (!5Pl`:j"  
"Asia Clear" “亚洲结算系统”