[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 Ql8^]gbp+  
allotment notice 股份配售通知；配股通知 )f[C[Rd  
allotment of shares 股份分配 Om6Mmoqh  
allowable 可获宽免；免税的 2-7Z(7G{ F  
allowable business loss 可扣除的营业亏损 Wl TpX`  
allowable expenses 可扣税的支出 C*Xik9n  
allowance 免税额；津贴；备抵；准备金 z}3di5+P  
allowance for debts 债项的免税额 g
-|Kyhr?=  
allowance for depreciation by wear and tear 耗损折旧免税额 tNB%eb{  
allowance for funeral expenses 殡殓费的免税额 kyu2)L2u  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mF~ys{"t  
allowance for repairs and outgoings 修葺及支出方面的免税额 %2YN,a4  
allowance to debtor 给债务人的津贴 Rdj8*f  
alteration of capital 资本更改 AoU_; B\b%  
alternate trustee 候补受托人 6kR -rA  
amalgamation 合并 4v>o%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jm+blB^%K  
ambit of charges 征税范围；收费范围 jJ<;2e~OW  
amended valuation 经修订的估值 *?p ^6vO  
American Commodities Exchange 美国商品交易所 h,~tXj  
American Express Bank Limited 美国运通银行 XD 5n]AL  
American Stock Exchange 美国证券交易所 4uPH  
amortization 摊销 z6 a,0&;-L  
amount due from banks 存放银行同业的款项 ~W3:xnBEk  
amount due from banks abroad 存放海外银行同业的款项 IqXBz.p  
amount due from holding companies 控股公司欠款 \#2 s4RCji  
amount due from local banks 存放本港银行同业的款项 zF?31\GOX  
amount due to banks 银行同业的存款 $8Ig&k|~8  
amount due to banks abroad 海外银行同业的存款 VZTmzIk.Y  
amount due to holding companies 控股公司存款 jQ)L pjS1  
amount due to local banks 本港银行同业的存款 ov bEmb  
amount due to outport banks 外埠银行同业的存款 dB
@F
I  
amount for note issue 发行纸币的款额 Enu!u~1]F  
amount of bond 担保契据的款额 r:73uRk  
amount of consideration 代价款额 !"`Jqs  
amount of contribution 供款数额 [0wP\{%  
amount of indebtedness 负债款额 brj[c>
ID  
amount of principal of the loan 贷款本金额 OgQntj:%lN  
amount of rates chargeable 应征差饷数额 <5M_EJp  
amount of share capital 股本额 5 >'6
6gZ  
amount of sums assured 承保款额 'V1!&Q6  
amount of variation 变动幅度 X8i[fk1.R  
amount of vote 拨款数额 WX ,p`>n  
amount payable 应付款额 27Cz1[oX  
amount receivable 应收款额 CX]RtV!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !ZX&r{pJp  
analysis 分析 ~};]k}  
ancillary risk 附属风险 +;YE)~R?  
annual account 周年帐目；周年帐目报表；年度决算；年结 MCM/=M'y  
annual accounting date 年结日期 `t%|.=R  
annual allowance 每年免税额；年积金；年度津贴；年津 lQh~Q<[ge  
annual balance 年度余额 dV)Y,Yx0${  
annual disposable income 每年可动用收入 =,O/,2)  
annual estimates 周年预算 Qg[heND  
annual fee 年费 }M^_Z#|,  
annual general meeting 周年大会 R9
Ldl97'  
annual growth rate 年增率；每年增长率 /9P^{OZ;y  
annual long-term supplement 长期个案每年补助金 ::v;)VdX+*  
annual pensionable emolument 可供计算退休金的年薪 j{)fC]8H  
annual report 年报 bBy'v/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nd
o}Tk!  
annual return 周年报表；周年申报表；每年报税表格 eU`
;L[  
Annual Return Rules 《周年报表规则》 :,jPNuOA  
annual review of consumer prices 每年消费物价回顾 J`4Z<b53  
annual roll-forward basis 逐年延展方式 0T(O'v}.  
annual salary 年薪 ji
qi!*  
annual statement 年度报表；年度决算表 33*^($bE&  
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 #]k0Z~Bl  
annuitant 年金受益人 9z+vFk`  
annuity 年金 15o9CaQw4"  
annuity contract 年金合约 Fs?( UM  
annuity on human life 人寿年金 Ob7zu"zr  
antecedent debt 先前的债项 *+NGi(N  
ante-dated cheque 倒填日期支票 I; ^xAd3G  
anticipated expenditure 预期开支 =sxkrih  
anticipated net profit 预期纯利 uFz/PDOZ@  
anticipated revenue 预期收入 3(MoXA*  
anti-inflation measure 反通货膨胀措施 j'\>Nn+  
anti-inflationary stance 反通货膨胀立场 1]"D%U=  
apparent deficit 表面赤字 ) uANmThOz  
apparent financial solvency 表面偿债能力 3(aRs?/O  
apparent partner 表面合伙人 t#a.}Jl  
application for personal assessment 个人入息课税申请书 8b-
7]%  
application of fund 资金应用 )t*S'R  
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 G}182"#4  
appointed actuary 委任精算师 Ti hnSb  
appointed auditor 委任核数师；委任审计师 v hRu`Yb  
appointed trustee 委任的受托人 sq6>DuBZz  
appointer 委任人 >s;oOo+5  
apportioned pro rata 按比例分摊 f;e_04K  
apportionment 分配；分摊 th5 X?so  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O'"YJ,  
apportionment formula 分摊方程式 (}9cD^F0n  
apportionment of estate duty 遗产税的分摊 I).=v{@9V<  
appraisal 估价；评估 J>&[J!>r  
appreciable growth 可观增长 7
ESN!  
appreciable impact 显着影响 mYntU^4f  
appreciable increase 可观增长 !>CE(;E>z  
appreciation 增值；升值 p^T&jE8])#  
appreciation against other currencies 相对其他货币升值 " ]aQ Hh]f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <sm#D"GpP  
appreciation tax 增值税 H0: iYHu  
appropriation 拨款；拨用；拨付  fn4=  
appropriation account 拨款帐目 OD{5m(JwL  
Appropriation Bill 拨款法案 @<hF.4,]  
appropriation-in-aid system 补助拨款办法 oxUE79  
approved assets 核准资产 KK@ &q  
approved basket stock 认可一篮子证券 }9{dR4hD  
approved budget 核准预算 <]Ij(+J;  
approved charitable donation 认可慈善捐款 ^RYn8I  
approved charitable institution 认可慈善机构 _cW_u?0X:  
approved currency 核准货币；认可货币 Gtj(  
approved estimates 核准预算 D-'i G%)kA  
approved estimates of expenditure 核准开支预算 N7d17c. 5  
approved overseas insurer 核准海外保险人 6 "BtfQ")  
approved overseas trust company 核准海外信托公司 |Dl*w/n  
approved pooled investment fund 核准汇集投资基金 l0qdk#v  
approved provident fund scheme 认可公积金计划 k\sc }z8X  
approved provision 核准拨款 $ \? N<W  
approved redeemable share 核准可赎回股份 59&T
/  
approved regional stock 认可地区性证券 bRx2 c  
approved retirement scheme 认可退休金计划 A~qW.  
approved subordinated loan 核准附属贷款 'CP/ymf/a  
arbitrage 套戥；套汇；套利 b=6MFPbg  
arbitrageur 套戥者；套汇者 5}vRo;-  
arbitrary amount 临时款项 @N,:x\  
arrangement 措施；安排；协定 F?*Dr  
arrears 欠款 _<Hb(z  
arrears of pay 欠付薪酬 M'pb8jf  
arrears of revenue 逾期未收税款；逾期未收的帐项 ap Fs UsE  
articles of association 组织章程；组织细则；组织章程细则 KC
@
k9e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k! J4Z${k  
ascertainment of profit 确定利润 `,F&y{A  
"Asia Clear" “亚洲结算系统”