[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 .@ C{3$,VG  
allotment notice 股份配售通知；配股通知 0Y=![tO8  
allotment of shares 股份分配 I&9S;I$  
allowable 可获宽免；免税的 W" "*ASi  
allowable business loss 可扣除的营业亏损 w JwX [\
 
allowable expenses 可扣税的支出 UCrh/bTm  
allowance 免税额；津贴；备抵；准备金 Ey{%XR+*;  
allowance for debts 债项的免税额 vh!v MB}}  
allowance for depreciation by wear and tear 耗损折旧免税额 >Y 1{rSk  
allowance for funeral expenses 殡殓费的免税额 aMARZ)V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 stl 1QO(h  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?{"mP 'dD  
allowance to debtor 给债务人的津贴 Nb2Qp K  
alteration of capital 资本更改 zboF 1v`  
alternate trustee 候补受托人 G}@#u9  
amalgamation 合并 iyZZ}
M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {MAQ/5  
ambit of charges 征税范围；收费范围 Vpfp}pL  
amended valuation 经修订的估值 C) QKPT  
American Commodities Exchange 美国商品交易所 8 S`9dSc  
American Express Bank Limited 美国运通银行 /e\{   
American Stock Exchange 美国证券交易所 5(2|tJw-H;  
amortization 摊销 pqM~l&  
amount due from banks 存放银行同业的款项 3XiO@jzre  
amount due from banks abroad 存放海外银行同业的款项 "i.r@<)S  
amount due from holding companies 控股公司欠款 ? ]sM8Bd}  
amount due from local banks 存放本港银行同业的款项 >>[/UFC)n  
amount due to banks 银行同业的存款  c9''  
amount due to banks abroad 海外银行同业的存款 R`Aj|C z  
amount due to holding companies 控股公司存款 sGDV]~E  
amount due to local banks 本港银行同业的存款 hli|B+:m"  
amount due to outport banks 外埠银行同业的存款 |4)  
amount for note issue 发行纸币的款额 ){s*n=KIO  
amount of bond 担保契据的款额 M x5`yT7  
amount of consideration 代价款额 OkAK  
amount of contribution 供款数额 6TWWlU^e  
amount of indebtedness 负债款额 _fFU#k:MU  
amount of principal of the loan 贷款本金额 HWns.[  
amount of rates chargeable 应征差饷数额 {eJt,[Y *  
amount of share capital 股本额 E9j+o y  
amount of sums assured 承保款额 3T\l]? z  
amount of variation 变动幅度 U;_[b"SW%  
amount of vote 拨款数额 LL^q1)o  
amount payable 应付款额 Hi!Jj  
amount receivable 应收款额 "\"DCDKmG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n>,L=wV  
analysis 分析 @ufo$?D  
ancillary risk 附属风险 p]D]: Z}P  
annual account 周年帐目；周年帐目报表；年度决算；年结 w"m+~).U  
annual accounting date 年结日期 c97{Pu  
annual allowance 每年免税额；年积金；年度津贴；年津 kEeo5XN  
annual balance 年度余额 pnyWcrBf  
annual disposable income 每年可动用收入 ;^ wd_  
annual estimates 周年预算 _R|Ify#J  
annual fee 年费 v7  
annual general meeting 周年大会 =-cwXo{Q.O  
annual growth rate 年增率；每年增长率 gC%G;-gm  
annual long-term supplement 长期个案每年补助金 ~8 H_u  
annual pensionable emolument 可供计算退休金的年薪 M`,~ mU  
annual report 年报 @K223?c8l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sRVIH A,  
annual return 周年报表；周年申报表；每年报税表格 Mk 0+D#  
Annual Return Rules 《周年报表规则》 eO=s-]mk  
annual review of consumer prices 每年消费物价回顾 uh
H^>z KA  
annual roll-forward basis 逐年延展方式 iO/XhSD  
annual salary 年薪
Th[f9H%  
annual statement 年度报表；年度决算表 qL$a c}`  
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 Xm2\0=v5;  
annuitant 年金受益人 Kr 'f-{  
annuity 年金 <>eOC9;VY  
annuity contract 年金合约 F+ <Z<q  
annuity on human life 人寿年金 vD/NgRBww  
antecedent debt 先前的债项 Kemw^48ts  
ante-dated cheque 倒填日期支票 i!2TH~zl  
anticipated expenditure 预期开支 ]G.%Ty  
anticipated net profit 预期纯利 'k;4 j|<  
anticipated revenue 预期收入 .JX EK  
anti-inflation measure 反通货膨胀措施 A,-6|&F  
anti-inflationary stance 反通货膨胀立场 2I3h MD0  
apparent deficit 表面赤字 W /z7"#  
apparent financial solvency 表面偿债能力 d4:
`@*
 
apparent partner 表面合伙人 8*SDiZ  
application for personal assessment 个人入息课税申请书 CfEmT8sa  
application of fund 资金应用 'crlA~&#/  
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 { u{@jp  
appointed actuary 委任精算师 onCK
I,"  
appointed auditor 委任核数师；委任审计师 ~0$NJrUy  
appointed trustee 委任的受托人 mOpTzg@  
appointer 委任人 OV2-8ERS  
apportioned pro rata 按比例分摊 rt3qdk5 U  
apportionment 分配；分摊 y4Z&@,_{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2M<R(W!&  
apportionment formula 分摊方程式  j1?j6s  
apportionment of estate duty 遗产税的分摊 T J^u"j-'  
appraisal 估价；评估 uY_SU-v  
appreciable growth 可观增长 3<=,1 cU  
appreciable impact 显着影响 &*G<a3Q  
appreciable increase 可观增长 7A\Cbu2tf  
appreciation 增值；升值 AWjJ{#W>9  
appreciation against other currencies 相对其他货币升值 jdK Ob  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Y}?P+:%>  
appreciation tax 增值税 #Lsnr.80  
appropriation 拨款；拨用；拨付 
:(d HY  
appropriation account 拨款帐目 0.$h n  
Appropriation Bill 拨款法案 1XG!$4DW  
appropriation-in-aid system 补助拨款办法 '[$)bPMHl  
approved assets 核准资产 ELrsx{p:  
approved basket stock 认可一篮子证券 nKR{ug>I)  
approved budget 核准预算 6-`|:[Q~  
approved charitable donation 认可慈善捐款 V^y^ ;0I}[  
approved charitable institution 认可慈善机构 Z UKf`m[  
approved currency 核准货币；认可货币 ~pa!w?/bQ  
approved estimates 核准预算 mOo`ZcTU  
approved estimates of expenditure 核准开支预算 +[\eFj|=  
approved overseas insurer 核准海外保险人 hLJM%on  
approved overseas trust company 核准海外信托公司 &1%q"\VI  
approved pooled investment fund 核准汇集投资基金 qQ\Y/ }F  
approved provident fund scheme 认可公积金计划 s}5cSU!|  
approved provision 核准拨款 ^@P1 JNe  
approved redeemable share 核准可赎回股份 pZ`|iLNl-  
approved regional stock 认可地区性证券 bNT9 H`P  
approved retirement scheme 认可退休金计划 tg^sCxz9]  
approved subordinated loan 核准附属贷款 _X~87  
arbitrage 套戥；套汇；套利 V)Z70J<'  
arbitrageur 套戥者；套汇者 EM>}0V  
arbitrary amount 临时款项 Z,B
C*  
arrangement 措施；安排；协定 YV=QF J'  
arrears 欠款 vVGDDDz/  
arrears of pay 欠付薪酬 =4GSg1Biy  
arrears of revenue 逾期未收税款；逾期未收的帐项 N@B9 @8h  
articles of association 组织章程；组织细则；组织章程细则 imQURC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7+./zN  
ascertainment of profit 确定利润 Y@'8[]=0  
"Asia Clear" “亚洲结算系统”