[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 /c-nE3+rn  
allotment notice 股份配售通知；配股通知 ' UMFS  
allotment of shares 股份分配 JMyTwj[7  
allowable 可获宽免；免税的 bEH de*q(  
allowable business loss 可扣除的营业亏损 \54}T4R  
allowable expenses 可扣税的支出 |V&G81sM  
allowance 免税额；津贴；备抵；准备金 =Hu0v}i/  
allowance for debts 债项的免税额 BBL485`  
allowance for depreciation by wear and tear 耗损折旧免税额 3 <SqoJSp  
allowance for funeral expenses 殡殓费的免税额 H{`{)mS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 RA/EpD:H  
allowance for repairs and outgoings 修葺及支出方面的免税额 y?z\L
 
allowance to debtor 给债务人的津贴 [ygF0 -3ND  
alteration of capital 资本更改 N:BL=}V  
alternate trustee 候补受托人 ,=%nw ]:  
amalgamation 合并 WjMRH+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YUkud2,j  
ambit of charges 征税范围；收费范围 [aW=  
amended valuation 经修订的估值 2qj{n+  
American Commodities Exchange 美国商品交易所 a/:XXy |  
American Express Bank Limited 美国运通银行 &a)vdlZSE=  
American Stock Exchange 美国证券交易所 TT}]wZ  
amortization 摊销 +]!lS7nsW  
amount due from banks 存放银行同业的款项 fEnQE EU~P  
amount due from banks abroad 存放海外银行同业的款项 )iLM]m  
amount due from holding companies 控股公司欠款 EESN\_{~.  
amount due from local banks 存放本港银行同业的款项 FLr;`3  
amount due to banks 银行同业的存款 SN">g
mY+  
amount due to banks abroad 海外银行同业的存款 f} K`Jm_}?  
amount due to holding companies 控股公司存款 %
%}A|,  
amount due to local banks 本港银行同业的存款 d>i13dAI  
amount due to outport banks 外埠银行同业的存款 6`e@$(dfA  
amount for note issue 发行纸币的款额 :d' 5O8  
amount of bond 担保契据的款额 !-tz4vjw  
amount of consideration 代价款额 yp]@^TN  
amount of contribution 供款数额 3'eG;<F  
amount of indebtedness 负债款额 O.+9,4A(  
amount of principal of the loan 贷款本金额 Y94MI1O5$  
amount of rates chargeable 应征差饷数额 2[R$RpA_  
amount of share capital 股本额 M<`|CVl  
amount of sums assured 承保款额 isK; mU?<  
amount of variation 变动幅度 Faac]5u:*  
amount of vote 拨款数额 NoDZ5Z  
amount payable 应付款额 / 9hR  
amount receivable 应收款额 &7[[h+Lb  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4<v;1   
analysis 分析 ijYvqZ_  
ancillary risk 附属风险 S*t%RZ~a  
annual account 周年帐目；周年帐目报表；年度决算；年结 %'ZN`XftG  
annual accounting date 年结日期 VXKT\9g3A  
annual allowance 每年免税额；年积金；年度津贴；年津 <d7xt*4  
annual balance 年度余额 $k0H9_  
annual disposable income 每年可动用收入 P]6}\ ]~  
annual estimates 周年预算 XD%w
j  
annual fee 年费 *gqSWQ  
annual general meeting 周年大会 Dkw7]9Qm  
annual growth rate 年增率；每年增长率 Fb _S&!  
annual long-term supplement 长期个案每年补助金 ?d-70pm  
annual pensionable emolument 可供计算退休金的年薪 \"^%90F  
annual report 年报 5cTY;@ @  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %xlpB75N4N  
annual return 周年报表；周年申报表；每年报税表格 {d!Y3+I%G  
Annual Return Rules 《周年报表规则》 );JJ2Jlkd  
annual review of consumer prices 每年消费物价回顾 ?U9/fl  
annual roll-forward basis 逐年延展方式 =3'(A14C=  
annual salary 年薪 v'ay.oVzw  
annual statement 年度报表；年度决算表 |nxdB&1n
 
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 ok0X<MR!I  
annuitant 年金受益人 JF9Hfs/ jS  
annuity 年金 AV4~U:vU  
annuity contract 年金合约  (_+; R  
annuity on human life 人寿年金 n[" 9|  
antecedent debt 先前的债项 XAD3Z?  
ante-dated cheque 倒填日期支票 i0Pn Z J  
anticipated expenditure 预期开支 U{#xW  
anticipated net profit 预期纯利 vrIV%l=  
anticipated revenue 预期收入 %e=!nRc  
anti-inflation measure 反通货膨胀措施 &Ocu#Cb  
anti-inflationary stance 反通货膨胀立场 |C-y}iQ:6~  
apparent deficit 表面赤字 km 5E)_]  
apparent financial solvency 表面偿债能力 +zO]N &  
apparent partner 表面合伙人 p:[LnL  
application for personal assessment 个人入息课税申请书 2Rptxb_@  
application of fund 资金应用 VifmZ;S@Y  
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 fluGf  
appointed actuary 委任精算师 !nw[  
appointed auditor 委任核数师；委任审计师 -2*>`,Uu  
appointed trustee 委任的受托人 JAP(|  
appointer 委任人 =,:K)  
apportioned pro rata 按比例分摊 a$}6:E  
apportionment 分配；分摊 rc{o?U'^-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3M N  
apportionment formula 分摊方程式 WU\m^!`w=F  
apportionment of estate duty 遗产税的分摊 nCaLdj?  
appraisal 估价；评估 *cNk>y  
appreciable growth 可观增长 vm}G[  
appreciable impact 显着影响 8
/m3+5  
appreciable increase 可观增长 -!R l(if  
appreciation 增值；升值 n;OHH{E{  
appreciation against other currencies 相对其他货币升值 ?5~!i9pY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O/9fuEF  
appreciation tax 增值税 $u5.!{Wq?  
appropriation 拨款；拨用；拨付 Vy;_GfT$  
appropriation account 拨款帐目 h48 bb.p2  
Appropriation Bill 拨款法案 yq6LH  
appropriation-in-aid system 补助拨款办法 g:i*O^c@  
approved assets 核准资产 <}2A=~ _  
approved basket stock 认可一篮子证券 zoXuFg  
approved budget 核准预算 .^H1\p];Lw  
approved charitable donation 认可慈善捐款 %ck`0JZAP  
approved charitable institution 认可慈善机构 fsI`DjKi)  
approved currency 核准货币；认可货币 A-0m8<  
approved estimates 核准预算 CWMlZVG  
approved estimates of expenditure 核准开支预算 viV-e$s`.  
approved overseas insurer 核准海外保险人 3- )kwy6L  
approved overseas trust company 核准海外信托公司 eT\p-4b  
approved pooled investment fund 核准汇集投资基金  N|N/)  
approved provident fund scheme 认可公积金计划 M?hFCt3Y  
approved provision 核准拨款 8S=c^_PJ  
approved redeemable share 核准可赎回股份 -W^2*w   
approved regional stock 认可地区性证券 9|a)sb7/  
approved retirement scheme 认可退休金计划 *1v_6<;2i<  
approved subordinated loan 核准附属贷款 2Q 3/-R  
arbitrage 套戥；套汇；套利 FB!z#Eim  
arbitrageur 套戥者；套汇者 u'Pn(A@1R  
arbitrary amount 临时款项 ]+,nA R  
arrangement 措施；安排；协定 ! F,s"  
arrears 欠款 y`+<X{V5L  
arrears of pay 欠付薪酬 n}5x-SxS0  
arrears of revenue 逾期未收税款；逾期未收的帐项 buc*rtHfA  
articles of association 组织章程；组织细则；组织章程细则 -faw:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [Ekgft&  
ascertainment of profit 确定利润 nOr"K;C  
"Asia Clear" “亚洲结算系统”