[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 -wG[>Y  
allotment notice 股份配售通知；配股通知 RBHqLg(  
allotment of shares 股份分配 ;$k?&nhY  
allowable 可获宽免；免税的 g&5pfrC [  
allowable business loss 可扣除的营业亏损 : .UX[!^  
allowable expenses 可扣税的支出 #lLn='
4  
allowance 免税额；津贴；备抵；准备金 f%(e,KgW=  
allowance for debts 债项的免税额 3XYIbXnk  
allowance for depreciation by wear and tear 耗损折旧免税额 Nys'4kx7  
allowance for funeral expenses 殡殓费的免税额 ^OGH5@"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 & Q|f*T  
allowance for repairs and outgoings 修葺及支出方面的免税额 _bvtJZ3i  
allowance to debtor 给债务人的津贴 ijR*5#5h  
alteration of capital 资本更改 } S WA| x  
alternate trustee 候补受托人 {H"=PYR  
amalgamation 合并 iNaC ZC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yA`]%U((  
ambit of charges 征税范围；收费范围 SOi(5]  
amended valuation 经修订的估值 8B% O%*5`  
American Commodities Exchange 美国商品交易所 qjdahVY  
American Express Bank Limited 美国运通银行 s$3eJ|  
American Stock Exchange 美国证券交易所 ttJ:[ R'  
amortization 摊销 ?_<UOb*  
amount due from banks 存放银行同业的款项 F".IB^}$  
amount due from banks abroad 存放海外银行同业的款项 &*?!*+!,i  
amount due from holding companies 控股公司欠款 R4K eUn"  
amount due from local banks 存放本港银行同业的款项 FC/>L  
amount due to banks 银行同业的存款 IhFw{=2*  
amount due to banks abroad 海外银行同业的存款 wft:eQ  
amount due to holding companies 控股公司存款 _dRn0<#1(k  
amount due to local banks 本港银行同业的存款 II f >z_m  
amount due to outport banks 外埠银行同业的存款 pCud` :o"  
amount for note issue 发行纸币的款额 #,|_d>p:  
amount of bond 担保契据的款额 ybuSqFy`$  
amount of consideration 代价款额 /:c,v-  
amount of contribution 供款数额 pdXgr)Uv  
amount of indebtedness 负债款额 =[CS2VQ'  
amount of principal of the loan 贷款本金额 i}
&mz~  
amount of rates chargeable 应征差饷数额 13NS*%~7[  
amount of share capital 股本额 "e!$=;5  
amount of sums assured 承保款额 p|O-I&Xd  
amount of variation 变动幅度 h
G0 lR.:  
amount of vote 拨款数额 }E\+e!'!2  
amount payable 应付款额 ;*$8i wBQ_  
amount receivable 应收款额 p<^/T,&I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &@.=)4Y  
analysis 分析 dpOL1rrE  
ancillary risk 附属风险 ',xsUgk  
annual account 周年帐目；周年帐目报表；年度决算；年结 xhoLQD  
annual accounting date 年结日期 5|B(K @<  
annual allowance 每年免税额；年积金；年度津贴；年津 qI/r_  
annual balance 年度余额 %RR|QY*  
annual disposable income 每年可动用收入 H9a3rA>  
annual estimates 周年预算 uq1(yyWp(  
annual fee 年费 9.w3VF_C  
annual general meeting 周年大会 'Q;?_,`  
annual growth rate 年增率；每年增长率 =dw* B
 
annual long-term supplement 长期个案每年补助金 K=^_N dz  
annual pensionable emolument 可供计算退休金的年薪 pU)3*9?cIl  
annual report 年报 *Uw#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0kr& c;~  
annual return 周年报表；周年申报表；每年报税表格 l`w|o  
Annual Return Rules 《周年报表规则》 CIs1*:Q9  
annual review of consumer prices 每年消费物价回顾 SoON@h/  
annual roll-forward basis 逐年延展方式 *ytd.^@r  
annual salary 年薪 U Bk 5O&  
annual statement 年度报表；年度决算表 MxvxY,~{0  
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 6W#F Ss~  
annuitant 年金受益人 A.cZa  
annuity 年金 { 'mY>s7  
annuity contract 年金合约 rgY?X$1q_  
annuity on human life 人寿年金 NBR'
^6  
antecedent debt 先前的债项 FYE9&{]h  
ante-dated cheque 倒填日期支票 q,h.W JI  
anticipated expenditure 预期开支 >|
&OcU  
anticipated net profit 预期纯利 PI<s5bns {  
anticipated revenue 预期收入 oDiv9jm  
anti-inflation measure 反通货膨胀措施 Spw=+z<<Ub  
anti-inflationary stance 反通货膨胀立场 `uJ l<kHI  
apparent deficit 表面赤字 K#pt8Q  
apparent financial solvency 表面偿债能力 >71w #K  
apparent partner 表面合伙人 (DaP~*c3cC  
application for personal assessment 个人入息课税申请书 T/.y(8!0I8  
application of fund 资金应用 QMfy^t+I  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +OuG!3+w  
appointed actuary 委任精算师 lNnbd?D8  
appointed auditor 委任核数师；委任审计师 {_gj>n(1  
appointed trustee 委任的受托人 4Fc1'  
appointer 委任人 'C4Ll2  
apportioned pro rata 按比例分摊 |N3CoB  
apportionment 分配；分摊 M/`z;a=EP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rVW'KN  
apportionment formula 分摊方程式 Vy*Z"k  
apportionment of estate duty 遗产税的分摊 [#h!3d|?B  
appraisal 估价；评估 H {Wpf9_ K  
appreciable growth 可观增长 OL+40J  
appreciable impact 显着影响 I 6Q_A  
appreciable increase 可观增长 ?d`+vHK
]>  
appreciation 增值；升值 :s985sEv  
appreciation against other currencies 相对其他货币升值 ;,hoX6D$
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ${:$jX[  
appreciation tax 增值税 :1  
appropriation 拨款；拨用；拨付 I }I/dh  
appropriation account 拨款帐目 ?'_7#0R_0  
Appropriation Bill 拨款法案 ?4||L8j2^  
appropriation-in-aid system 补助拨款办法 Qvg"5_26v  
approved assets 核准资产 'r <BaL  
approved basket stock 认可一篮子证券 u:kY4T+Z  
approved budget 核准预算 >~8Df61o`  
approved charitable donation 认可慈善捐款 &l*dYzqq  
approved charitable institution 认可慈善机构 . zMM86c  
approved currency 核准货币；认可货币 Qy,qQA/  
approved estimates 核准预算 i*E`<9  
approved estimates of expenditure 核准开支预算 Ln -?/[E  
approved overseas insurer 核准海外保险人 P9chRy  
approved overseas trust company 核准海外信托公司 ="eum7  
approved pooled investment fund 核准汇集投资基金 SJr:  
approved provident fund scheme 认可公积金计划 W3j|%  
approved provision 核准拨款 W{/z-&  
approved redeemable share 核准可赎回股份 cCCplL  
approved regional stock 认可地区性证券 h\ek2K  
approved retirement scheme 认可退休金计划 vrDRSc6_  
approved subordinated loan 核准附属贷款 6242qb  
arbitrage 套戥；套汇；套利 _cs9
R%  
arbitrageur 套戥者；套汇者 &Rt]K  
arbitrary amount 临时款项  0PbIWy'  
arrangement 措施；安排；协定 +W4g:bB1  
arrears 欠款 *}&aK}h}I  
arrears of pay 欠付薪酬 4V3 w$:,  
arrears of revenue 逾期未收税款；逾期未收的帐项 6-YR'ikU  
articles of association 组织章程；组织细则；组织章程细则 zQ_[wM-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F<WX\q  
ascertainment of profit 确定利润 ',%&DA2  
"Asia Clear" “亚洲结算系统”