[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 x6T$HN/2  
allotment notice 股份配售通知；配股通知 4u p7:?  
allotment of shares 股份分配 lh0G/8+C  
allowable 可获宽免；免税的 ?~^p:T  
allowable business loss 可扣除的营业亏损 %,N-M]Jf  
allowable expenses 可扣税的支出 pOy(XUV9O  
allowance 免税额；津贴；备抵；准备金 ctgH/SU  
allowance for debts 债项的免税额 :'H}b*VWx  
allowance for depreciation by wear and tear 耗损折旧免税额 7}=MVp] )S  
allowance for funeral expenses 殡殓费的免税额 M(^IRI-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Pmuk !V}f  
allowance for repairs and outgoings 修葺及支出方面的免税额 K=sk1<>)m  
allowance to debtor 给债务人的津贴 ;rh=63g  
alteration of capital 资本更改 ('_S1?y  
alternate trustee 候补受托人 /KiaLS  
amalgamation 合并 u8~5e  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y(Pv1=e  
ambit of charges 征税范围；收费范围 &@&^k$du8q  
amended valuation 经修订的估值 aIfB^M*c5  
American Commodities Exchange 美国商品交易所 48GaZ@v  
American Express Bank Limited 美国运通银行 w@N)Pu  
American Stock Exchange 美国证券交易所 up3mum  
amortization 摊销 Y^?PHz'Go  
amount due from banks 存放银行同业的款项 3z 5"Ckzb  
amount due from banks abroad 存放海外银行同业的款项 s;[64ca]Q  
amount due from holding companies 控股公司欠款 .}tpEvAw}  
amount due from local banks 存放本港银行同业的款项 C5^N)-]"  
amount due to banks 银行同业的存款 a'G[!"  
amount due to banks abroad 海外银行同业的存款 H,fVF837  
amount due to holding companies 控股公司存款 uvD*]zX  
amount due to local banks 本港银行同业的存款 xUs1-O1i  
amount due to outport banks 外埠银行同业的存款 B8-Y)u1G  
amount for note issue 发行纸币的款额 VDy_s8Z#  
amount of bond 担保契据的款额 J:;nN-\j  
amount of consideration 代价款额 xl,?Hh%#  
amount of contribution 供款数额 ,+g0#8?p^x  
amount of indebtedness 负债款额 NjA\*M9  
amount of principal of the loan 贷款本金额 GsWf$/iC:  
amount of rates chargeable 应征差饷数额 G>^ _&(c@2  
amount of share capital 股本额 0c#|LF_  
amount of sums assured 承保款额 XOY\NMo  
amount of variation 变动幅度 "FfP&lF/  
amount of vote 拨款数额 7mS_Cz+cB  
amount payable 应付款额 28,HZaXhc  
amount receivable 应收款额 TkjZI}]2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sr.!EQ]  
analysis 分析 H!g9~a  
ancillary risk 附属风险 e]d\S]5  
annual account 周年帐目；周年帐目报表；年度决算；年结 52Q~` t7F  
annual accounting date 年结日期 s[/)v:  
annual allowance 每年免税额；年积金；年度津贴；年津 E+aE5wmr  
annual balance 年度余额 ,6\oT;G  
annual disposable income 每年可动用收入 ^#j{9FpPs  
annual estimates 周年预算 1b"3 ]?  
annual fee 年费 O%s?64^U  
annual general meeting 周年大会 D|5Fo'O^AV  
annual growth rate 年增率；每年增长率 xHwcP21  
annual long-term supplement 长期个案每年补助金 5NYYrA8,^  
annual pensionable emolument 可供计算退休金的年薪 U| 1&=8l
 
annual report 年报 w3oe.hWP3N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1\Vp[^
#Vx  
annual return 周年报表；周年申报表；每年报税表格 ML_[Z_Q<z  
Annual Return Rules 《周年报表规则》 q/\Hh9`  
annual review of consumer prices 每年消费物价回顾 & MfnH  
annual roll-forward basis 逐年延展方式 |G >Lud
 
annual salary 年薪 :sb+jk  
annual statement 年度报表；年度决算表 WG*S:_?  
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 ![@\p5-e  
annuitant 年金受益人 g(zoN0 ~  
annuity 年金 A v%'#1w<"  
annuity contract 年金合约 vn=0
=(  
annuity on human life 人寿年金 _;5N@2?  
antecedent debt 先前的债项 V}"w8i+D?  
ante-dated cheque 倒填日期支票 'ZQR
@~G  
anticipated expenditure 预期开支 x\XOtjJr  
anticipated net profit 预期纯利 'WQ<|(:{  
anticipated revenue 预期收入 ?t];GNU` l  
anti-inflation measure 反通货膨胀措施 SSI('6Z/  
anti-inflationary stance 反通货膨胀立场 #_OrS/H  
apparent deficit 表面赤字  w4p<q68  
apparent financial solvency 表面偿债能力 Dmv@ljwO  
apparent partner 表面合伙人 Q|J$R  
application for personal assessment 个人入息课税申请书 XB-l[4?  
application of fund 资金应用 h/F,D_O>ZO  
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 HvVS<Ke  
appointed actuary 委任精算师 })@LvYK  
appointed auditor 委任核数师；委任审计师 5l(Q#pSX  
appointed trustee 委任的受托人 o.
H(&ex|  
appointer 委任人 ZnYoh/  
apportioned pro rata 按比例分摊 |G]M"3^  
apportionment 分配；分摊 [
6t!}q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B&)o:P7h  
apportionment formula 分摊方程式 vy330SQPo  
apportionment of estate duty 遗产税的分摊 H GRH9W  
appraisal 估价；评估 cH%#qE3  
appreciable growth 可观增长 %phv<AW  
appreciable impact 显着影响 JmK[7t  
appreciable increase 可观增长 DN;An0 {MK  
appreciation 增值；升值 Enj],I  
appreciation against other currencies 相对其他货币升值 K2
R[u#Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x,SzZ)l-9  
appreciation tax 增值税 Fps.Fhm  
appropriation 拨款；拨用；拨付 ?rn#S8nNx<  
appropriation account 拨款帐目 2r=A'  
Appropriation Bill 拨款法案 .)eX(2j\
 
appropriation-in-aid system 补助拨款办法 j;']L}R  
approved assets 核准资产 _~E&?zR2>"  
approved basket stock 认可一篮子证券 7&z`N^dz{  
approved budget 核准预算 _n+./B  
approved charitable donation 认可慈善捐款 x  GHS  
approved charitable institution 认可慈善机构 WSW,}tFp"  
approved currency 核准货币；认可货币 h0fbc;l  
approved estimates 核准预算 n7S~nk  
approved estimates of expenditure 核准开支预算 Ug^v ]B9  
approved overseas insurer 核准海外保险人 p$cSES>r:  
approved overseas trust company 核准海外信托公司 UE9r1g`z  
approved pooled investment fund 核准汇集投资基金 U0:tE>3`  
approved provident fund scheme 认可公积金计划 a_0G4@=T  
approved provision 核准拨款 Ag`:!*  
approved redeemable share 核准可赎回股份 SrVJ Q~:>  
approved regional stock 认可地区性证券 Y"&c .  
approved retirement scheme 认可退休金计划 pPdOwK#  
approved subordinated loan 核准附属贷款 :!f1| h  
arbitrage 套戥；套汇；套利 "K8<X  
arbitrageur 套戥者；套汇者 g2<xr;<t^  
arbitrary amount 临时款项  PiRbdl  
arrangement 措施；安排；协定 &\0`\#R  
arrears 欠款 `8 Dgk}  
arrears of pay 欠付薪酬 sc! e$@U  
arrears of revenue 逾期未收税款；逾期未收的帐项 e_BOzN~c  
articles of association 组织章程；组织细则；组织章程细则 <eq93  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C9q `x2  
ascertainment of profit 确定利润 (Js'(tBhiU  
"Asia Clear" “亚洲结算系统”