[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 0F)v9EK(W4  
allotment notice 股份配售通知；配股通知 9k6s  
allotment of shares 股份分配 PNm@mC_fh  
allowable 可获宽免；免税的 ai<qK3!O  
allowable business loss 可扣除的营业亏损 7i" b\{5  
allowable expenses 可扣税的支出 `3\aX|4@  
allowance 免税额；津贴；备抵；准备金 g (w/  
allowance for debts 债项的免税额 J1w[gf]J  
allowance for depreciation by wear and tear 耗损折旧免税额 p-s\D_
 
allowance for funeral expenses 殡殓费的免税额 r?DCR\Jq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Vlx.C~WYn  
allowance for repairs and outgoings 修葺及支出方面的免税额 /r7xA}se^  
allowance to debtor 给债务人的津贴 ] 2 `%i5  
alteration of capital 资本更改 FJ0I&FyWs  
alternate trustee 候补受托人 G
N_L"|#)=  
amalgamation 合并 yr%[IX]R  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F3bTFFt  
ambit of charges 征税范围；收费范围 V?EX`2S  
amended valuation 经修订的估值 N:lE{IvRJ  
American Commodities Exchange 美国商品交易所 %Y~"Stmx  
American Express Bank Limited 美国运通银行 h7Uj "qH  
American Stock Exchange 美国证券交易所 $#rkvG_w  
amortization 摊销 &PJ;B)b  
amount due from banks 存放银行同业的款项 sK#)k\w>  
amount due from banks abroad 存放海外银行同业的款项 5t%8y!s  
amount due from holding companies 控股公司欠款 utmJ>GW SI  
amount due from local banks 存放本港银行同业的款项 qm_l# u6  
amount due to banks 银行同业的存款 znrO~OK  
amount due to banks abroad 海外银行同业的存款 6w<rSUd'  
amount due to holding companies 控股公司存款 :)lS9<Y}  
amount due to local banks 本港银行同业的存款 JMB#KzvN[  
amount due to outport banks 外埠银行同业的存款 4. R(`#f  
amount for note issue 发行纸币的款额 n3p@duC4  
amount of bond 担保契据的款额 kN/YnY*J<  
amount of consideration 代价款额 9n(68|^$  
amount of contribution 供款数额 j sPavY  
amount of indebtedness 负债款额 ]njNSn  
amount of principal of the loan 贷款本金额 r|l?2 eO~  
amount of rates chargeable 应征差饷数额 1o&zA<+NY  
amount of share capital 股本额 LAC&W;pJ"  
amount of sums assured 承保款额 1 iox0  
amount of variation 变动幅度 QD7KE6KP'  
amount of vote 拨款数额 (xG%H:6,  
amount payable 应付款额 g|Lbe4?  
amount receivable 应收款额 eKOEOm+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3VLwY!2:  
analysis 分析 uzHMQp  
ancillary risk 附属风险 MFROAVPZ5  
annual account 周年帐目；周年帐目报表；年度决算；年结 /xUF@%rT  
annual accounting date 年结日期 1Le8W)J  
annual allowance 每年免税额；年积金；年度津贴；年津 kl]
V_ 7[  
annual balance 年度余额 zr!7*, p  
annual disposable income 每年可动用收入 iZG-ca  
annual estimates 周年预算 YC1Bgz  
annual fee 年费 E_~e/y"-  
annual general meeting 周年大会 [;wJM|Z J0  
annual growth rate 年增率；每年增长率 ?7fqWlB  
annual long-term supplement 长期个案每年补助金 9`Qa/Y!  
annual pensionable emolument 可供计算退休金的年薪 6rnFXZ\  
annual report 年报 xT 06*wQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z%E(o%l8  
annual return 周年报表；周年申报表；每年报税表格 zg ,=A?  
Annual Return Rules 《周年报表规则》 -+[Lc_oNPx  
annual review of consumer prices 每年消费物价回顾 }W^@mi  
annual roll-forward basis 逐年延展方式 ND1hZ3(^  
annual salary 年薪 I/w;4!+)  
annual statement 年度报表；年度决算表 2,:{ 5]Q$  
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 
Gy\]j  
annuitant 年金受益人 e
.vt"eRB  
annuity 年金 ?wHhBh-Q  
annuity contract 年金合约 ZV--d'YiEm  
annuity on human life 人寿年金 :m`D  
antecedent debt 先前的债项 C&yZ`[K  
ante-dated cheque 倒填日期支票 ~R[ k^i.Y  
anticipated expenditure 预期开支 bit|L7*14  
anticipated net profit 预期纯利 {

> ,M  
anticipated revenue 预期收入 z6)N![X  
anti-inflation measure 反通货膨胀措施 ,Vq$>T@z  
anti-inflationary stance 反通货膨胀立场 ]){ZL  
apparent deficit 表面赤字 q;#AlquY@  
apparent financial solvency 表面偿债能力 pyV`O[  
apparent partner 表面合伙人 9C)VW  
application for personal assessment 个人入息课税申请书 oh-EEo4,  
application of fund 资金应用 EPJ>@A>;D  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *f 7rLM*  
appointed actuary 委任精算师 ?;oJ=.T  
appointed auditor 委任核数师；委任审计师 w= ]A;GgA  
appointed trustee 委任的受托人 B9|s`o)!  
appointer 委任人 &wlD`0
v  
apportioned pro rata 按比例分摊 ;"cQ)=s9Y  
apportionment 分配；分摊 CmXLD} L_x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qRaPh:Q'  
apportionment formula 分摊方程式 *` mxv0w~(  
apportionment of estate duty 遗产税的分摊 6:wk=#w  
appraisal 估价；评估 W!$U{=  
appreciable growth 可观增长 ?5CE<[  
appreciable impact 显着影响 ?#GTD?3d  
appreciable increase 可观增长 7>z {2D  
appreciation 增值；升值 : jkO  
appreciation against other currencies 相对其他货币升值 hY!ek;/Gc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8o+:|V~X  
appreciation tax 增值税 ,Z @I"&H  
appropriation 拨款；拨用；拨付 =~JVU  
appropriation account 拨款帐目 c3GBY@m  
Appropriation Bill 拨款法案 +EjXoW7V  
appropriation-in-aid system 补助拨款办法 s<LnUF1b  
approved assets 核准资产 7vXP|8j  
approved basket stock 认可一篮子证券 w2xD1oK~o  
approved budget 核准预算 ^~N:lW#=  
approved charitable donation 认可慈善捐款 d`TiY`!  
approved charitable institution 认可慈善机构 `D|])^"{  
approved currency 核准货币；认可货币 y0Gblza  
approved estimates 核准预算 
XY{N"S8  
approved estimates of expenditure 核准开支预算 ?,x\46]>_K  
approved overseas insurer 核准海外保险人 q]yw",muT  
approved overseas trust company 核准海外信托公司 8H-yT1  
approved pooled investment fund 核准汇集投资基金 Ms+ ekY)  
approved provident fund scheme 认可公积金计划 j^#p#`m  
approved provision 核准拨款 C9?mxa*z  
approved redeemable share 核准可赎回股份 x%`YV):*  
approved regional stock 认可地区性证券 :l"BNT[/  
approved retirement scheme 认可退休金计划 ilQ}{p6I  
approved subordinated loan 核准附属贷款 0^tY|(b3/M  
arbitrage 套戥；套汇；套利 eCR
^$z=c  
arbitrageur 套戥者；套汇者 . q -
:3b  
arbitrary amount 临时款项 OvQzMXU^I  
arrangement 措施；安排；协定 &lU\9  
arrears 欠款 aV7VbC   
arrears of pay 欠付薪酬 3O;H&  
arrears of revenue 逾期未收税款；逾期未收的帐项 pYzop4  
articles of association 组织章程；组织细则；组织章程细则 CyLwCS{V\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a T(]  
ascertainment of profit 确定利润 1#cTk  
"Asia Clear" “亚洲结算系统”