[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 qkp0'f*}  
allotment notice 股份配售通知；配股通知 :J x%K  
allotment of shares 股份分配 {]0T  
allowable 可获宽免；免税的 ySDo(EI4  
allowable business loss 可扣除的营业亏损 p15dbr1  
allowable expenses 可扣税的支出 <}c7E3Uc  
allowance 免税额；津贴；备抵；准备金 (JjxrZ+L  
allowance for debts 债项的免税额 GNB'.tJ:0Y  
allowance for depreciation by wear and tear 耗损折旧免税额 luac  
allowance for funeral expenses 殡殓费的免税额 7Lj:m.0O^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^'Rs`e  
allowance for repairs and outgoings 修葺及支出方面的免税额 @8a
V*zjB  
allowance to debtor 给债务人的津贴 1P'L<z  
alteration of capital 资本更改 g3Hi5[-H  
alternate trustee 候补受托人 y@2"[fo3~  
amalgamation 合并 U,fPG/9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xb9^WvV  
ambit of charges 征税范围；收费范围 dN:^RCFzS  
amended valuation 经修订的估值 >dw 0@T&p  
American Commodities Exchange 美国商品交易所 e}7!A  
American Express Bank Limited 美国运通银行 U#w0E G  
American Stock Exchange 美国证券交易所 -'WR9M?fq  
amortization 摊销 $83Qd  
amount due from banks 存放银行同业的款项 cG@Wo8+  
amount due from banks abroad 存放海外银行同业的款项 "WXUz  
amount due from holding companies 控股公司欠款 +u5xK  
amount due from local banks 存放本港银行同业的款项 xdaq` ^Bbt  
amount due to banks 银行同业的存款 ' IVC!uL,%  
amount due to banks abroad 海外银行同业的存款 4OO^%`=)M'  
amount due to holding companies 控股公司存款 gXn`!  
amount due to local banks 本港银行同业的存款 #}~?8/h!  
amount due to outport banks 外埠银行同业的存款 T?jN/}qg  
amount for note issue 发行纸币的款额 >Lo'H
}[pF  
amount of bond 担保契据的款额 4@mJEi{  
amount of consideration 代价款额 I4UsDs*BD  
amount of contribution 供款数额 k!$$ *a*  
amount of indebtedness 负债款额 E(1G!uu<  
amount of principal of the loan 贷款本金额  =>Qd  
amount of rates chargeable 应征差饷数额 4"iI3y~Gw  
amount of share capital 股本额 IeA/<'Us  
amount of sums assured 承保款额 Z?9G2<i  
amount of variation 变动幅度 i*&b@.7N  
amount of vote 拨款数额 [ws;|nh  
amount payable 应付款额 Y-+Kf5_[  
amount receivable 应收款额 |\| v%`r2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4W E)2vkS  
analysis 分析 ZdPqU\G^q  
ancillary risk 附属风险 $`vXI %|.  
annual account 周年帐目；周年帐目报表；年度决算；年结 }&s
|~  
annual accounting date 年结日期 9q&~!>lt  
annual allowance 每年免税额；年积金；年度津贴；年津 JP ;SO  
annual balance 年度余额 1sJz`+\  
annual disposable income 每年可动用收入 z 3Z8vq  
annual estimates 周年预算 opzlh@R 3  
annual fee 年费 ]z =dRq  
annual general meeting 周年大会 *qm>py`O  
annual growth rate 年增率；每年增长率 !Zc #E,  
annual long-term supplement 长期个案每年补助金 **1=|aa:  
annual pensionable emolument 可供计算退休金的年薪 YT)1_>*\  
annual report 年报 Y[rCF=ZVH  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mT|r:Yr:  
annual return 周年报表；周年申报表；每年报税表格 KRP6b:+4L  
Annual Return Rules 《周年报表规则》 .]<gm9l  
annual review of consumer prices 每年消费物价回顾 =W" T=p*j  
annual roll-forward basis 逐年延展方式 j9/iBK\Y  
annual salary 年薪 {S@, ,  
annual statement 年度报表；年度决算表 wk^$DM/KJ)  
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 YETGq-  
annuitant 年金受益人 o{hZjn-  
annuity 年金 vYo~36  
annuity contract 年金合约 {`>pigo  
annuity on human life 人寿年金 p-!/p#  
antecedent debt 先前的债项 LCHw.  
ante-dated cheque 倒填日期支票 (58r9WhS  
anticipated expenditure 预期开支 (5hUoDr!  
anticipated net profit 预期纯利 "s`#`'  
anticipated revenue 预期收入 Go]y{9+(7  
anti-inflation measure 反通货膨胀措施 *8u<?~9F  
anti-inflationary stance 反通货膨胀立场 6vU%Y_n=y]  
apparent deficit 表面赤字 AnZy oa  
apparent financial solvency 表面偿债能力 rV-Xsf7Z  
apparent partner 表面合伙人 a|]}uFr  
application for personal assessment 个人入息课税申请书 "/taatcH  
application of fund 资金应用 HuN_$aP  
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 cb. -AlqQ  
appointed actuary 委任精算师 3YUF\L]yyw  
appointed auditor 委任核数师；委任审计师 FysIN~  
appointed trustee 委任的受托人 7MKZ*f@x;  
appointer 委任人 !9V; 8g  
apportioned pro rata 按比例分摊 XN3'k[  
apportionment 分配；分摊 XF@34b5 (  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j~9![ s!  
apportionment formula 分摊方程式 i"4;{C{s  
apportionment of estate duty 遗产税的分摊 R"z}q(O:  
appraisal 估价；评估 T=g2gmo9  
appreciable growth 可观增长 "b)EH/s  
appreciable impact 显着影响 (8NE'd8  
appreciable increase 可观增长 q+?q[ :nR-  
appreciation 增值；升值 usi3z9P>n  
appreciation against other currencies 相对其他货币升值 LW
!4KA]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WK{F  
appreciation tax 增值税 $g,v]MW  
appropriation 拨款；拨用；拨付 md/h
\o&  
appropriation account 拨款帐目 :/>Zky8,k  
Appropriation Bill 拨款法案 lXVh`+X/l  
appropriation-in-aid system 补助拨款办法 x4?g>v*J  
approved assets 核准资产 UdpuQzV<4`  
approved basket stock 认可一篮子证券 'Awd:Aed5  
approved budget 核准预算 _0iV6Bj  
approved charitable donation 认可慈善捐款 diK
l}V#u  
approved charitable institution 认可慈善机构 I%z,s{9p  
approved currency 核准货币；认可货币 Z:,`hW*A6  
approved estimates 核准预算 YYe=
E,q  
approved estimates of expenditure 核准开支预算 iBKH\em/  
approved overseas insurer 核准海外保险人 gmiL jI  
approved overseas trust company 核准海外信托公司 %."w]fy>P  
approved pooled investment fund 核准汇集投资基金 %T}*DC$&S  
approved provident fund scheme 认可公积金计划 [mG!-
.ll  
approved provision 核准拨款 hw B9N  
approved redeemable share 核准可赎回股份 dTwYDV}:  
approved regional stock 认可地区性证券 |NWHZo  
approved retirement scheme 认可退休金计划 wS|hc+1  
approved subordinated loan 核准附属贷款 bq}`jP~#  
arbitrage 套戥；套汇；套利 h5v=h>c  
arbitrageur 套戥者；套汇者 m,rkKhXP  
arbitrary amount 临时款项 Dh68=F0  
arrangement 措施；安排；协定 I 6L3M\+-  
arrears 欠款 n<A<Xj08T9  
arrears of pay 欠付薪酬 2=VFUR 8  
arrears of revenue 逾期未收税款；逾期未收的帐项 OgzKX>N`A  
articles of association 组织章程；组织细则；组织章程细则 be(hY{y`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F&7^M0x\ O  
ascertainment of profit 确定利润 @"aqnj>+  
"Asia Clear" “亚洲结算系统”