[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 2g~qVT,  
allotment notice 股份配售通知；配股通知 ,?k[<C  
allotment of shares 股份分配 6yk=4l \  
allowable 可获宽免；免税的 52?zBl`|  
allowable business loss 可扣除的营业亏损 k#Qav1_  
allowable expenses 可扣税的支出 >QO^h<.>  
allowance 免税额；津贴；备抵；准备金 {Q],rv|;  
allowance for debts 债项的免税额 X{4jyi-<  
allowance for depreciation by wear and tear 耗损折旧免税额 Oxs O  
allowance for funeral expenses 殡殓费的免税额 ITJ{]7N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -F
=?M+9[  
allowance for repairs and outgoings 修葺及支出方面的免税额 l?pF
?( {  
allowance to debtor 给债务人的津贴 aX`"V/  
alteration of capital 资本更改 i ,Cvnp6Lv  
alternate trustee 候补受托人 m;-FP 2~  
amalgamation 合并 0/K?'&$yvb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {$D[l hj  
ambit of charges 征税范围；收费范围 /jl{~R#1  
amended valuation 经修订的估值 t80s(e  
American Commodities Exchange 美国商品交易所 S:)Aj6>6  
American Express Bank Limited 美国运通银行 |,3s]b`  
American Stock Exchange 美国证券交易所 FjRt'  
amortization 摊销 x|4m*>Ke  
amount due from banks 存放银行同业的款项 uQh dg4  
amount due from banks abroad 存放海外银行同业的款项 zh`!x{Z?^  
amount due from holding companies 控股公司欠款 ZoX24C
'  
amount due from local banks 存放本港银行同业的款项 3FRz&FS:j  
amount due to banks 银行同业的存款 iUSP+iC,  
amount due to banks abroad 海外银行同业的存款 Uytq,3Gj
6  
amount due to holding companies 控股公司存款 2gM=vaiH=  
amount due to local banks 本港银行同业的存款 MzjV>.  
amount due to outport banks 外埠银行同业的存款 HJ#3wk"W  
amount for note issue 发行纸币的款额 D4,kGU@  
amount of bond 担保契据的款额 K$v SdpC  
amount of consideration 代价款额 7P1G^)  
amount of contribution 供款数额 AGaM &x=  
amount of indebtedness 负债款额 :})(@.H  
amount of principal of the loan 贷款本金额 &"HxAK)f  
amount of rates chargeable 应征差饷数额 ;fomc<  
amount of share capital 股本额 +B(x:hzY9  
amount of sums assured 承保款额 ^u'hl$`^  
amount of variation 变动幅度 iMG)zPj  
amount of vote 拨款数额 5=/&[=  
amount payable 应付款额 BGM5pc (ei  
amount receivable 应收款额 2iOn\ ^]x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k=;>*:D%  
analysis 分析 @1+C*  
ancillary risk 附属风险 =KQQS6  
annual account 周年帐目；周年帐目报表；年度决算；年结 @z $,KUH  
annual accounting date 年结日期 \8j5b+  
annual allowance 每年免税额；年积金；年度津贴；年津 C]S~DK1  
annual balance 年度余额 4I7B #{  
annual disposable income 每年可动用收入 _N8Tu~lqV  
annual estimates 周年预算 m]H[$Q  
annual fee 年费 L8OW@)|  
annual general meeting 周年大会 Pd gn 9  
annual growth rate 年增率；每年增长率 $ti*I;)h4  
annual long-term supplement 长期个案每年补助金 e^v5ai  
annual pensionable emolument 可供计算退休金的年薪 ++O L&n  
annual report 年报 1.S7MSpTV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Pjz_KO/  
annual return 周年报表；周年申报表；每年报税表格 V
|6PKED  
Annual Return Rules 《周年报表规则》 wyzx9`5~d  
annual review of consumer prices 每年消费物价回顾 'ec G:B`S  
annual roll-forward basis 逐年延展方式 _#[~?g`  
annual salary 年薪 5x$/.U  
annual statement 年度报表；年度决算表 mjgwU8'![  
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 ggluQGA  
annuitant 年金受益人 5ggmS<=  
annuity 年金 Q`?+w+y7  
annuity contract 年金合约 t<~WDI|AN  
annuity on human life 人寿年金 EY~b,MIL4  
antecedent debt 先前的债项 (PVK|Q55y  
ante-dated cheque 倒填日期支票 Zl ,c+/  
anticipated expenditure 预期开支 7 s+j)  
anticipated net profit 预期纯利 Q?"o
.T';  
anticipated revenue 预期收入 W& M=%  
anti-inflation measure 反通货膨胀措施 I+JWDYk  
anti-inflationary stance 反通货膨胀立场 #+VH]7]  
apparent deficit 表面赤字 $}&r.=J".  
apparent financial solvency 表面偿债能力 kg,t[Jl  
apparent partner 表面合伙人 ~\vGwy  
application for personal assessment 个人入息课税申请书 ~bm VpoI  
application of fund 资金应用 K6u Z4 m;  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7JC^+rk  
appointed actuary 委任精算师 QuF76&)7  
appointed auditor 委任核数师；委任审计师 cb36~{  
appointed trustee 委任的受托人 Th!.=S{Y5  
appointer 委任人 }s*H|z  
apportioned pro rata 按比例分摊 |X}H&wBWo  
apportionment 分配；分摊 \R!.VL3Tx$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '(ZJsw  
apportionment formula 分摊方程式 v %?y5w  
apportionment of estate duty 遗产税的分摊 iJ8 5okv'  
appraisal 估价；评估 3K{XT),  
appreciable growth 可观增长 LwPZRE#  
appreciable impact 显着影响 oAnNdo  
appreciable increase 可观增长 t1LIZ5JY  
appreciation 增值；升值 yQP!Vt^  
appreciation against other currencies 相对其他货币升值 l ~bjNhk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OO7 sj@  
appreciation tax 增值税 xg:r5Z/|)  
appropriation 拨款；拨用；拨付 72i]`   
appropriation account 拨款帐目 2
X ];zY  
Appropriation Bill 拨款法案 "hE/f~\  
appropriation-in-aid system 补助拨款办法 @k< e]@r  
approved assets 核准资产 }kNbqwVP  
approved basket stock 认可一篮子证券 sObH#/l`  
approved budget 核准预算 `zRE$O  
approved charitable donation 认可慈善捐款 Z.Otci>J  
approved charitable institution 认可慈善机构 3Jt7IM!9[  
approved currency 核准货币；认可货币 }JP0q  
approved estimates 核准预算 6}V)\"u&  
approved estimates of expenditure 核准开支预算 {"^LUw8fd  
approved overseas insurer 核准海外保险人 a'NxsByG]s  
approved overseas trust company 核准海外信托公司 M-#
OPj*  
approved pooled investment fund 核准汇集投资基金 E$u9Jb
e  
approved provident fund scheme 认可公积金计划 ,^Cl?\9"  
approved provision 核准拨款 Mz?xvP?z  
approved redeemable share 核准可赎回股份 O }ES/<an  
approved regional stock 认可地区性证券 i146@<\G{P  
approved retirement scheme 认可退休金计划 @Feusprs  
approved subordinated loan 核准附属贷款 S_Tv Ix/7&  
arbitrage 套戥；套汇；套利 <N4)X"s  
arbitrageur 套戥者；套汇者 asT/hs SNS  
arbitrary amount 临时款项 Fi7G S;  
arrangement 措施；安排；协定 'ycr/E&m{  
arrears 欠款 gY],U4_:p  
arrears of pay 欠付薪酬 /mi9q  
arrears of revenue 逾期未收税款；逾期未收的帐项 +*I'!)T^B  
articles of association 组织章程；组织细则；组织章程细则 V6c>1nZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;~A -32;Y4  
ascertainment of profit 确定利润 yN'<iTh  
"Asia Clear" “亚洲结算系统”