[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 ja/wI'J<  
allotment notice 股份配售通知；配股通知 @Bjp7v:w  
allotment of shares 股份分配 *//z$la  
allowable 可获宽免；免税的 *A8Et5HAv  
allowable business loss 可扣除的营业亏损 \/gf_R_GN  
allowable expenses 可扣税的支出 ?*r%*CL  
allowance 免税额；津贴；备抵；准备金 C!9m
ygI  
allowance for debts 债项的免税额 b` j9}tZ  
allowance for depreciation by wear and tear 耗损折旧免税额 rnp; R  
allowance for funeral expenses 殡殓费的免税额 ]@Z nP,8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *qAG0EM|  
allowance for repairs and outgoings 修葺及支出方面的免税额 o"z;k3(i$7  
allowance to debtor 给债务人的津贴 PApr8Xe  
alteration of capital 资本更改 :hW(2=%  
alternate trustee 候补受托人 "U
hE'\()  
amalgamation 合并 VAUd^6Xdwx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m .(\u?J  
ambit of charges 征税范围；收费范围 >.9V`m|  
amended valuation 经修订的估值 :%j"l7=>  
American Commodities Exchange 美国商品交易所 H"k\(SPVS  
American Express Bank Limited 美国运通银行 X&5N89  
American Stock Exchange 美国证券交易所 I.|b:c xN  
amortization 摊销 IR:{{ (  
amount due from banks 存放银行同业的款项 2@pEiq3  
amount due from banks abroad 存放海外银行同业的款项 *zDDi(@vtK  
amount due from holding companies 控股公司欠款 -aE,KQ  
amount due from local banks 存放本港银行同业的款项 9 BU#THDm  
amount due to banks 银行同业的存款 @JLN3  
amount due to banks abroad 海外银行同业的存款 lcy+2)+  
amount due to holding companies 控股公司存款 ?u".*!%  
amount due to local banks 本港银行同业的存款 h6<i,1gQ1  
amount due to outport banks 外埠银行同业的存款 . .S3-(xW  
amount for note issue 发行纸币的款额 v*.iNA;&i  
amount of bond 担保契据的款额 s'l|Ii  
amount of consideration 代价款额 llh +r?  
amount of contribution 供款数额 nhC8Tq [m  
amount of indebtedness 负债款额 #.fJ M:"tG  
amount of principal of the loan 贷款本金额 =_g#I  
amount of rates chargeable 应征差饷数额 $UK m[:7  
amount of share capital 股本额 CyHHV  
amount of sums assured 承保款额 ,L~aa?Nb-  
amount of variation 变动幅度  cC|  
amount of vote 拨款数额 h05FR[</  
amount payable 应付款额 1q5S"=+W[  
amount receivable 应收款额 7IkEud  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @OUBo;/  
analysis 分析 }lhk;#r  
ancillary risk 附属风险 ,O-_Pv  
annual account 周年帐目；周年帐目报表；年度决算；年结 Jg{K!P|i  
annual accounting date 年结日期 QlR~rFs9t  
annual allowance 每年免税额；年积金；年度津贴；年津 w'$>E4\  
annual balance 年度余额 n+Conp/  
annual disposable income 每年可动用收入 wL>*WLf R  
annual estimates 周年预算  4x4[  
annual fee 年费 gGBR fq>  
annual general meeting 周年大会 -r_\=<(
 
annual growth rate 年增率；每年增长率 99By.+~pX  
annual long-term supplement 长期个案每年补助金 S Te8*=w  
annual pensionable emolument 可供计算退休金的年薪 HrFbUK@@  
annual report 年报 QHUFS{G]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3B,dL|q(@J  
annual return 周年报表；周年申报表；每年报税表格 mvt-+K?U  
Annual Return Rules 《周年报表规则》 @"/H er  
annual review of consumer prices 每年消费物价回顾 !Y7$cU &  
annual roll-forward basis 逐年延展方式 'Z9UqEGV  
annual salary 年薪 DKem;_6OQ  
annual statement 年度报表；年度决算表 /YJBRU2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;pOV; q3j  
annuitant 年金受益人 aj .7t=^  
annuity 年金 a|4D6yUw|  
annuity contract 年金合约 B1E:P`t  
annuity on human life 人寿年金 Knb(MI6  
antecedent debt 先前的债项 \dE{[^.5  
ante-dated cheque 倒填日期支票 P_8!Gp  
anticipated expenditure 预期开支 (f_J @n  
anticipated net profit 预期纯利 Y$c7uA:4  
anticipated revenue 预期收入 |*h{GX.(  
anti-inflation measure 反通货膨胀措施 fz|_c*&64  
anti-inflationary stance 反通货膨胀立场 dBovcc  
apparent deficit 表面赤字 Le bc@,  
apparent financial solvency 表面偿债能力 K]M @t=  
apparent partner 表面合伙人 7 <]YK`a2d  
application for personal assessment 个人入息课税申请书 }|[0FP]v  
application of fund 资金应用 [P ;fv  
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 }0@@_Y]CC  
appointed actuary 委任精算师 v.TgB)  
appointed auditor 委任核数师；委任审计师 Y9vi&G?Jl  
appointed trustee 委任的受托人 ggM~Chr  
appointer 委任人 7,Z<PE  
apportioned pro rata 按比例分摊 y\-iGKz{0  
apportionment 分配；分摊 ?@FqlWz,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bT T>  
apportionment formula 分摊方程式 M}CxCEdDB]  
apportionment of estate duty 遗产税的分摊 /%
p ~  
appraisal 估价；评估 W7_m,{q  
appreciable growth 可观增长 .v'`TD).6  
appreciable impact 显着影响 Lpkx$QZ  
appreciable increase 可观增长 `r3 klL,W'  
appreciation 增值；升值 >mJ`904L  
appreciation against other currencies 相对其他货币升值 |F<iu2\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }opMf6`w  
appreciation tax 增值税 ?P>4H0@I+  
appropriation 拨款；拨用；拨付 d=uGB"  
appropriation account 拨款帐目 >JY\h1+ H  
Appropriation Bill 拨款法案 vZ$E [EG}  
appropriation-in-aid system 补助拨款办法 `D=`xSEYl  
approved assets 核准资产 :~srl)|)  
approved basket stock 认可一篮子证券 (0`w.n  
approved budget 核准预算 aE3eYl9u  
approved charitable donation 认可慈善捐款 [E6ceX0  
approved charitable institution 认可慈善机构 ;E.f%  
approved currency 核准货币；认可货币 (RG "2I3  
approved estimates 核准预算 I} +up,B]o  
approved estimates of expenditure 核准开支预算 R-OO1~W=  
approved overseas insurer 核准海外保险人 ,`YBTU  
approved overseas trust company 核准海外信托公司 9b,0_IMHH  
approved pooled investment fund 核准汇集投资基金 a'Zw^g  
approved provident fund scheme 认可公积金计划 ^P]5@dv  
approved provision 核准拨款 hmG8 {h/  
approved redeemable share 核准可赎回股份 T9]0/>  
approved regional stock 认可地区性证券 T: 2f*!r  
approved retirement scheme 认可退休金计划 }m5()@Q}a  
approved subordinated loan 核准附属贷款 S+wT}_BQ  
arbitrage 套戥；套汇；套利 m8R=wb :  
arbitrageur 套戥者；套汇者 g"Ueo'd*  
arbitrary amount 临时款项 &N6[*7  
arrangement 措施；安排；协定 Ij =NcP  
arrears 欠款 >BK/HuS  
arrears of pay 欠付薪酬 f/IQ2yT-:D  
arrears of revenue 逾期未收税款；逾期未收的帐项 Zz/p'3?#  
articles of association 组织章程；组织细则；组织章程细则 aot2F60J,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `{ HWk^  
ascertainment of profit 确定利润 'wMvO{}$  
"Asia Clear" “亚洲结算系统”