[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 b;~?a#Z}  
allotment notice 股份配售通知；配股通知 8ED}!;ZU  
allotment of shares 股份分配 t
m#[.  
allowable 可获宽免；免税的 )C^@U&h&  
allowable business loss 可扣除的营业亏损 Z<4Du  
allowable expenses 可扣税的支出 <AN=@`+  
allowance 免税额；津贴；备抵；准备金 gc"A Tc  
allowance for debts 债项的免税额  +DR,&;  
allowance for depreciation by wear and tear 耗损折旧免税额 iYR`|PJi  
allowance for funeral expenses 殡殓费的免税额 7&>==|
gt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZR|n\.  
allowance for repairs and outgoings 修葺及支出方面的免税额
()`cW>[  
allowance to debtor 给债务人的津贴 SbX#$; ks~  
alteration of capital 资本更改 k "Qr  
alternate trustee 候补受托人 8_h:_7e  
amalgamation 合并 E8Y (C_:s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QZ?%xN(4  
ambit of charges 征税范围；收费范围 +j!$88%Z{  
amended valuation 经修订的估值 rWS],q=c  
American Commodities Exchange 美国商品交易所 8oxYgj&~X  
American Express Bank Limited 美国运通银行 hha!uD~(  
American Stock Exchange 美国证券交易所 37U$9]  
amortization 摊销 xC^|S0B  
amount due from banks 存放银行同业的款项 L8.u7(-#  
amount due from banks abroad 存放海外银行同业的款项 @Z[XV"w|  
amount due from holding companies 控股公司欠款 ZhnRsn9  
amount due from local banks 存放本港银行同业的款项 (V:)`A_-  
amount due to banks 银行同业的存款 FS^ie|8{D-  
amount due to banks abroad 海外银行同业的存款 AY)R2> fW%  
amount due to holding companies 控股公司存款 L`@)*x)~R  
amount due to local banks 本港银行同业的存款 {K ,-fbE  
amount due to outport banks 外埠银行同业的存款 1_MaaA;ow"  
amount for note issue 发行纸币的款额 r(i!".Z  
amount of bond 担保契据的款额 ELa:yIl0  
amount of consideration 代价款额 RuBL_Vi  
amount of contribution 供款数额 i0py5Q  
amount of indebtedness 负债款额 b8~7C4  
amount of principal of the loan 贷款本金额 f J$ >VN  
amount of rates chargeable 应征差饷数额 $QC^hC  
amount of share capital 股本额 96P3B}Dk  
amount of sums assured 承保款额 XMi)PXs$  
amount of variation 变动幅度 yh{Wuz=T  
amount of vote 拨款数额 m14OPZ<3?-  
amount payable 应付款额 97-=Vb  
amount receivable 应收款额 _]q%Hve  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q|&Wcxq2!  
analysis 分析 NU |vtD  
ancillary risk 附属风险 M7. fz"M  
annual account 周年帐目；周年帐目报表；年度决算；年结
csCi0'u  
annual accounting date 年结日期 <cNg_ZZ;8  
annual allowance 每年免税额；年积金；年度津贴；年津 ?I}0[+)V  
annual balance 年度余额 @ (I)]Ca%O  
annual disposable income 每年可动用收入 &8'QD~  
annual estimates 周年预算 }&qr"z4  
annual fee 年费 =Xu(Js-  
annual general meeting 周年大会 -$@4e|e%a  
annual growth rate 年增率；每年增长率 -gR }^D  
annual long-term supplement 长期个案每年补助金 MB3 0.V/\  
annual pensionable emolument 可供计算退休金的年薪 t#sw{RO  
annual report 年报 w8298Kl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u
.R   
annual return 周年报表；周年申报表；每年报税表格 6Cvg-X@  
Annual Return Rules 《周年报表规则》 |\] _u 3  
annual review of consumer prices 每年消费物价回顾 ly)L%hG  
annual roll-forward basis 逐年延展方式 NUb:5tL  
annual salary 年薪  vgbk {  
annual statement 年度报表；年度决算表 ganXO5T$  
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 3X]\p}]z  
annuitant 年金受益人 ^e4y:#Nu  
annuity 年金 bc ;
(2D  
annuity contract 年金合约 01AzM)U3"m  
annuity on human life 人寿年金 ]YqeI*BX  
antecedent debt 先前的债项 g4CdzN~  
ante-dated cheque 倒填日期支票 9!UFLZR  
anticipated expenditure 预期开支 +~cW0z  
anticipated net profit 预期纯利 <'l;j"&lp  
anticipated revenue 预期收入 m~ U2L  
anti-inflation measure 反通货膨胀措施 UCDvN  
anti-inflationary stance 反通货膨胀立场 9<Kc9Z  
apparent deficit 表面赤字 zm`^=cV  
apparent financial solvency 表面偿债能力 6z>Zm1
h  
apparent partner 表面合伙人 i=DoK{`L  
application for personal assessment 个人入息课税申请书 &9,<_1~  
application of fund 资金应用 o:C],G_  
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 E])X$:P?  
appointed actuary 委任精算师 50
J"cGs~  
appointed auditor 委任核数师；委任审计师 +'fdAc:5',  
appointed trustee 委任的受托人 -4!i(^w[m/  
appointer 委任人 pGhA  
apportioned pro rata 按比例分摊 *3r{s'm  
apportionment 分配；分摊 wD'LX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;
zZGV4Qc~  
apportionment formula 分摊方程式 $IB>a  
apportionment of estate duty 遗产税的分摊 hp6%zUR  
appraisal 估价；评估 .f~x *@  
appreciable growth 可观增长 i~04P  
appreciable impact 显着影响 XkJzt  
appreciable increase 可观增长 \/ 8 V|E  
appreciation 增值；升值 4zw5?$YWO"  
appreciation against other currencies 相对其他货币升值 ngC|BLT%h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M.QXwIT  
appreciation tax 增值税 v\gCgx=%j  
appropriation 拨款；拨用；拨付 Mk"V%)1k  
appropriation account 拨款帐目 {V{*rq<)  
Appropriation Bill 拨款法案 b6E,u*)"  
appropriation-in-aid system 补助拨款办法 %}%vey  
approved assets 核准资产 i'}Z>g5D  
approved basket stock 认可一篮子证券 rBUdHd9  
approved budget 核准预算 5 LZ+~!2+  
approved charitable donation 认可慈善捐款 /92m5p  
approved charitable institution 认可慈善机构 q>X%MN y  
approved currency 核准货币；认可货币 3%$nRP X  
approved estimates 核准预算 _'lrI23I  
approved estimates of expenditure 核准开支预算 {}TR'Y4  
approved overseas insurer 核准海外保险人 |Skxa\MI  
approved overseas trust company 核准海外信托公司
DMY?'Nts!  
approved pooled investment fund 核准汇集投资基金 ;v?!Pml2k  
approved provident fund scheme 认可公积金计划 5$ra4+k0  
approved provision 核准拨款 WV'FW)%  
approved redeemable share 核准可赎回股份 jLEwFPz  
approved regional stock 认可地区性证券 X(;,-7Jw  
approved retirement scheme 认可退休金计划 BEv>?T 0  
approved subordinated loan 核准附属贷款 /o19/Pvwm  
arbitrage 套戥；套汇；套利 ZJxUv {J  
arbitrageur 套戥者；套汇者 f9Hm2wV  
arbitrary amount 临时款项 7TC=$y ,  
arrangement 措施；安排；协定 v! pT!(h4  
arrears 欠款 `Al5(0Q  
arrears of pay 欠付薪酬 -$]Tn#`Fb  
arrears of revenue 逾期未收税款；逾期未收的帐项 M8,W|eTM  
articles of association 组织章程；组织细则；组织章程细则 !PzlrH)M=p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i-b++R/WN  
ascertainment of profit 确定利润 M)U 32gI:  
"Asia Clear" “亚洲结算系统”