[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 K?o( zh;  
allotment notice 股份配售通知；配股通知 @(M-ZO!D  
allotment of shares 股份分配 @?
lmho?  
allowable 可获宽免；免税的 XUc(7>k  
allowable business loss 可扣除的营业亏损 UJMM&  
allowable expenses 可扣税的支出 /#lhRNX  
allowance 免税额；津贴；备抵；准备金 35;|r  
allowance for debts 债项的免税额 2kb<;Eh`G  
allowance for depreciation by wear and tear 耗损折旧免税额 `ECT8  
allowance for funeral expenses 殡殓费的免税额 n4\UoKq  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~o_0RB  
allowance for repairs and outgoings 修葺及支出方面的免税额 cu*8,*FU  
allowance to debtor 给债务人的津贴 kKL'rT6z  
alteration of capital 资本更改 ~Gm<F .(+  
alternate trustee 候补受托人 nb d
m@  
amalgamation 合并 AGu#*,K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7.mY@  
ambit of charges 征税范围；收费范围 ?!TFoD2'  
amended valuation 经修订的估值 G(gJtl  
American Commodities Exchange 美国商品交易所 $2uk;&"?A=  
American Express Bank Limited 美国运通银行 " O0p.o  
American Stock Exchange 美国证券交易所 +9Q,[)e r  
amortization 摊销 ;]c@%LX  
amount due from banks 存放银行同业的款项 z,dh?%H>X  
amount due from banks abroad 存放海外银行同业的款项 -E{D'X  
amount due from holding companies 控股公司欠款 " E+V>V+  
amount due from local banks 存放本港银行同业的款项 Nc;cb  
amount due to banks 银行同业的存款 Rr#Zcs!G  
amount due to banks abroad 海外银行同业的存款 OBY^J1St  
amount due to holding companies 控股公司存款 z7TMg^9#  
amount due to local banks 本港银行同业的存款 c"D
%c(:4|  
amount due to outport banks 外埠银行同业的存款 vDI$ QUMD6  
amount for note issue 发行纸币的款额 8LuM eGs  
amount of bond 担保契据的款额 JC 6?*R  
amount of consideration 代价款额 "?9rJx$  
amount of contribution 供款数额 .5$"qb ?  
amount of indebtedness 负债款额 r+v?~m!  
amount of principal of the loan 贷款本金额 x6yYx_  
amount of rates chargeable 应征差饷数额 H.ha}0J  
amount of share capital 股本额 ]M3V]
m  
amount of sums assured 承保款额 (~ S=DFsP  
amount of variation 变动幅度 4^uQB(}Z  
amount of vote 拨款数额 K(jo[S  
amount payable 应付款额 FK;3atrz  
amount receivable 应收款额 }fC=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _EPfeh;  
analysis 分析 FgwIOpqE*  
ancillary risk 附属风险 7s
lpj8  
annual account 周年帐目；周年帐目报表；年度决算；年结 U]Y</>xGI  
annual accounting date 年结日期 \dAs<${(  
annual allowance 每年免税额；年积金；年度津贴；年津 V[DiN~H  
annual balance 年度余额 [G!#y  
annual disposable income 每年可动用收入 LH}]& >F  
annual estimates 周年预算 YMS ZcI  
annual fee 年费 tKS'#y!R  
annual general meeting 周年大会 T'6MAxEZUq  
annual growth rate 年增率；每年增长率 jxc^OsYj  
annual long-term supplement 长期个案每年补助金 Cb}I-GtO  
annual pensionable emolument 可供计算退休金的年薪 {$>Pg
/  
annual report 年报 8MQb5( !  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nyx)&T&I  
annual return 周年报表；周年申报表；每年报税表格 +H{TV#+r  
Annual Return Rules 《周年报表规则》 TXL!5, X_  
annual review of consumer prices 每年消费物价回顾 <n1panS  
annual roll-forward basis 逐年延展方式 
[L m  
annual salary 年薪 j_3`J8WwF  
annual statement 年度报表；年度决算表 px${ "K<  
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 |hl:!j.t  
annuitant 年金受益人 0RZ[]:(  
annuity 年金 B,S~Idr}  
annuity contract 年金合约 OsT|MX  
annuity on human life 人寿年金 <aQ <Wy=\  
antecedent debt 先前的债项 zgNzdO/B  
ante-dated cheque 倒填日期支票 J7
;8 S  
anticipated expenditure 预期开支 gpw,bV  
anticipated net profit 预期纯利 aS! If>  
anticipated revenue 预期收入 ?lca#@f(  
anti-inflation measure 反通货膨胀措施 \s?8}k  
anti-inflationary stance 反通货膨胀立场 /
hN;\Z[@  
apparent deficit 表面赤字 3N[Rrxe2  
apparent financial solvency 表面偿债能力 xovsh\s  
apparent partner 表面合伙人 [$X^r<|P@  
application for personal assessment 个人入息课税申请书 @WCA7DW!  
application of fund 资金应用 ;\g0*b(  
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 b#nI#!p'  
appointed actuary 委任精算师 !8e;3W  
appointed auditor 委任核数师；委任审计师 %?hvN  
appointed trustee 委任的受托人 oGRd
;hsF  
appointer 委任人 QHXA?nBX  
apportioned pro rata 按比例分摊 B#DnU;=O#+  
apportionment 分配；分摊 X5pb9zRq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JIiS/]KQ  
apportionment formula 分摊方程式 ^c<8|lK L@  
apportionment of estate duty 遗产税的分摊 \483S]_-z{  
appraisal 估价；评估 Y&<]:)  
appreciable growth 可观增长 NDUH10Y:[  
appreciable impact 显着影响 hd*GDjmRQ/  
appreciable increase 可观增长 s0O]vDTR,H  
appreciation 增值；升值 Jmuyd\?,b  
appreciation against other currencies 相对其他货币升值 jp;]dyU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
PI.Zd1r  
appreciation tax 增值税 1xEFMHjy  
appropriation 拨款；拨用；拨付 jM}(?^@  
appropriation account 拨款帐目 VOJ/I Dl 4  
Appropriation Bill 拨款法案 R<B5<!+  
appropriation-in-aid system 补助拨款办法 !bCSt?}@u  
approved assets 核准资产 JZdRAL2#v  
approved basket stock 认可一篮子证券 }Y^o("c(  
approved budget 核准预算 f(G1xw]]@Y  
approved charitable donation 认可慈善捐款 ]Cs=EZr  
approved charitable institution 认可慈善机构 7YxVtN  
approved currency 核准货币；认可货币 *_Vv(
H&  
approved estimates 核准预算 $1$0M  
approved estimates of expenditure 核准开支预算 IH&0>a  
approved overseas insurer 核准海外保险人 k;B[wEW@  
approved overseas trust company 核准海外信托公司 j1;<3)%0  
approved pooled investment fund 核准汇集投资基金 qSGM6kb  
approved provident fund scheme 认可公积金计划 riL|B3  
approved provision 核准拨款 5 JlgnxR
q  
approved redeemable share 核准可赎回股份 jGi{:}`lB  
approved regional stock 认可地区性证券 3G[|4v?[<_  
approved retirement scheme 认可退休金计划 Xj{gyLs  
approved subordinated loan 核准附属贷款 #*q]^Is"  
arbitrage 套戥；套汇；套利 a>6D3n W  
arbitrageur 套戥者；套汇者 J'ZC5Xr  
arbitrary amount 临时款项 qm"SN<2S*  
arrangement 措施；安排；协定 nE +H)%p  
arrears 欠款 H|_@9V  
arrears of pay 欠付薪酬 }N}Js*  
arrears of revenue 逾期未收税款；逾期未收的帐项 *MS$C$HOq  
articles of association 组织章程；组织细则；组织章程细则 XG*>
yra`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h\p!J-V  
ascertainment of profit 确定利润 \FUMfo^  
"Asia Clear" “亚洲结算系统”