[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 Zi*2nv'  
allotment notice 股份配售通知；配股通知 [<lHCQXJ/  
allotment of shares 股份分配 (yH'{6g\  
allowable 可获宽免；免税的 Q- cFtu-w  
allowable business loss 可扣除的营业亏损 K0u|U`  
allowable expenses 可扣税的支出 *RI]?j%B  
allowance 免税额；津贴；备抵；准备金 LC,F <>w1  
allowance for debts 债项的免税额 3
+)J @(a  
allowance for depreciation by wear and tear 耗损折旧免税额 3@etRd;]Kr  
allowance for funeral expenses 殡殓费的免税额 #{\J Nb+w%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CuaVb1r  
allowance for repairs and outgoings 修葺及支出方面的免税额 H*d9l2,KZS  
allowance to debtor 给债务人的津贴 lUOF4U&r  
alteration of capital 资本更改 Kfbb)?  
alternate trustee 候补受托人 =:xW>@bh|  
amalgamation 合并 aB_F9;IR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _F6OM5F"N  
ambit of charges 征税范围；收费范围 `!obGMTQ<  
amended valuation 经修订的估值 ef8s<5"4  
American Commodities Exchange 美国商品交易所 Yxr>"KH6a  
American Express Bank Limited 美国运通银行 8r*E-akuyr  
American Stock Exchange 美国证券交易所 d`QN^)F0#  
amortization 摊销 w#ZoZZ wh  
amount due from banks 存放银行同业的款项 ]i|h(>QWP  
amount due from banks abroad 存放海外银行同业的款项 sQYkQ81  
amount due from holding companies 控股公司欠款 M1k{t%M+S  
amount due from local banks 存放本港银行同业的款项 9&$y }Y  
amount due to banks 银行同业的存款 /j#n  
amount due to banks abroad 海外银行同业的存款 :vmH]{R  
amount due to holding companies 控股公司存款 ]N~2 .h  
amount due to local banks 本港银行同业的存款 z 9vInf@M  
amount due to outport banks 外埠银行同业的存款 %v=*Wb\3|  
amount for note issue 发行纸币的款额 QVv#fy1"6  
amount of bond 担保契据的款额 u}#(.)a:  
amount of consideration 代价款额 +Z
b;Vn4  
amount of contribution 供款数额 W =D4r  
amount of indebtedness 负债款额 T-'OwCB1q  
amount of principal of the loan 贷款本金额 6LvW?z(J  
amount of rates chargeable 应征差饷数额 k9<;woOBO  
amount of share capital 股本额 x) ,eI'mf  
amount of sums assured 承保款额 p\Q5,eg  
amount of variation 变动幅度 MU($|hwiL  
amount of vote 拨款数额 S(k3 `;K  
amount payable 应付款额 Uf1!qP/H?  
amount receivable 应收款额 `fA@hK   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4zXFuTr($  
analysis 分析 4.k0<  
ancillary risk 附属风险 lS"T4 5  
annual account 周年帐目；周年帐目报表；年度决算；年结 5[8xV%>;  
annual accounting date 年结日期 Jz\%%C  
annual allowance 每年免税额；年积金；年度津贴；年津 qSM|hHDo)  
annual balance 年度余额 h\$$JeSV]  
annual disposable income 每年可动用收入 LGq'WU31:)  
annual estimates 周年预算 I5X|(0es  
annual fee 年费 TEP,Dq  
annual general meeting 周年大会 x!?u^  
annual growth rate 年增率；每年增长率 a
[>/h3  
annual long-term supplement 长期个案每年补助金 EGGWrl}1  
annual pensionable emolument 可供计算退休金的年薪 g&^quZ"H  
annual report 年报 G'nmllB`]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |hKDvH  
annual return 周年报表；周年申报表；每年报税表格 ?U%qPv:  
Annual Return Rules 《周年报表规则》 Wvq27YK'  
annual review of consumer prices 每年消费物价回顾 g!FuY/%+
 
annual roll-forward basis 逐年延展方式 /74QMx?  
annual salary 年薪 ;@0;pY  
annual statement 年度报表；年度决算表 /}((l%UE.  
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 Bj+S"yS  
annuitant 年金受益人 h8x MI  
annuity 年金 mu\6z_e  
annuity contract 年金合约 (j%~u&+-  
annuity on human life 人寿年金 zv|2:4H  
antecedent debt 先前的债项 gI&#o@Pm  
ante-dated cheque 倒填日期支票 C1V|0hu  
anticipated expenditure 预期开支 j:Xq1f6a  
anticipated net profit 预期纯利 HSw;^E)1  
anticipated revenue 预期收入 \q>bs|2  
anti-inflation measure 反通货膨胀措施 %h hf
U6[  
anti-inflationary stance 反通货膨胀立场 B+$%*%b  
apparent deficit 表面赤字 P:hBt\5B  
apparent financial solvency 表面偿债能力 t0(A4E  
apparent partner 表面合伙人 [xbSYu,&  
application for personal assessment 个人入息课税申请书 B~?*?Z'  
application of fund 资金应用 OstQqV%@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +xRK5+}9  
appointed actuary 委任精算师 +UCG0D  
appointed auditor 委任核数师；委任审计师 Vouvr<43o  
appointed trustee 委任的受托人 t^UxR@l<K|  
appointer 委任人 kq?Ms|h  
apportioned pro rata 按比例分摊 loEP
r5bL  
apportionment 分配；分摊 <KJ/<0l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 
`A,-@`p  
apportionment formula 分摊方程式 aR[JD2G  
apportionment of estate duty 遗产税的分摊 hE &xE;  
appraisal 估价；评估 }V'}E\\  
appreciable growth 可观增长 3>3Kwc~E  
appreciable impact 显着影响 99]R$eT8  
appreciable increase 可观增长 gK+4 C  
appreciation 增值；升值 }cM}Oavh  
appreciation against other currencies 相对其他货币升值 d|jNf</`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a`wc\T^
 
appreciation tax 增值税 gGR"Z]DBk  
appropriation 拨款；拨用；拨付 [ieI;OG;  
appropriation account 拨款帐目 #F:p-nOq  
Appropriation Bill 拨款法案
I^* Nqqq  
appropriation-in-aid system 补助拨款办法 _;W.q7b]  
approved assets 核准资产 Vo4,@scG  
approved basket stock 认可一篮子证券 \Yy$MLs  
approved budget 核准预算 se ba9y  
approved charitable donation 认可慈善捐款  nI[os  
approved charitable institution 认可慈善机构 t Cw<Ip  
approved currency 核准货币；认可货币 O8f?; ]  
approved estimates 核准预算 ov|d^)'  
approved estimates of expenditure 核准开支预算 0q^>ZF-@  
approved overseas insurer 核准海外保险人 <3L5"77G6  
approved overseas trust company 核准海外信托公司 'Oxy$U   
approved pooled investment fund 核准汇集投资基金 O6@j &*jS  
approved provident fund scheme 认可公积金计划 Ih@61>X.o*  
approved provision 核准拨款 '"`IC\N^  
approved redeemable share 核准可赎回股份 n#mA/H;wV  
approved regional stock 认可地区性证券 +|*IZ:w)  
approved retirement scheme 认可退休金计划 {0r0\D>bw  
approved subordinated loan 核准附属贷款 t1]K<>g  
arbitrage 套戥；套汇；套利 %J#YM'g  
arbitrageur 套戥者；套汇者 bjyZk_\  
arbitrary amount 临时款项 -6Z\qxKqZ  
arrangement 措施；安排；协定 YP 6`L  
arrears 欠款 <xup'n^7C  
arrears of pay 欠付薪酬 #+JG(^%B  
arrears of revenue 逾期未收税款；逾期未收的帐项 _,
kj:R.  
articles of association 组织章程；组织细则；组织章程细则 SQ@y;|(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 65L6:}#  
ascertainment of profit 确定利润 S&e0u%8mc  
"Asia Clear" “亚洲结算系统”