[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 *eGG6$I  
allotment notice 股份配售通知；配股通知 0{ _6le]  
allotment of shares 股份分配 #"8'y  
allowable 可获宽免；免税的 +koW3>  
allowable business loss 可扣除的营业亏损 ht#,v5oG>f  
allowable expenses 可扣税的支出 PjofW%7F  
allowance 免税额；津贴；备抵；准备金 3 ?D{iMRM  
allowance for debts 债项的免税额 #0?3RP  
allowance for depreciation by wear and tear 耗损折旧免税额 cc 3/XBo  
allowance for funeral expenses 殡殓费的免税额 I5)$M{#a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X"vDFE`?  
allowance for repairs and outgoings 修葺及支出方面的免税额 M N (o  
allowance to debtor 给债务人的津贴 hYh~%^0dt  
alteration of capital 资本更改 b6xz\zCL  
alternate trustee 候补受托人 6q8PLyIp  
amalgamation 合并 5{WvV%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f' bwtjO  
ambit of charges 征税范围；收费范围 (&u'S+  
amended valuation 经修订的估值 u@P1`E1Q  
American Commodities Exchange 美国商品交易所 aK_k'4YTm  
American Express Bank Limited 美国运通银行 R#i`H(N  
American Stock Exchange 美国证券交易所 D^a(|L3;  
amortization 摊销 )?I*zc  
amount due from banks 存放银行同业的款项 sgnc$x"  
amount due from banks abroad 存放海外银行同业的款项 VoQhzp6&  
amount due from holding companies 控股公司欠款 jcjl q-x  
amount due from local banks 存放本港银行同业的款项 .s?^y+ e_  
amount due to banks 银行同业的存款 o^'QGs"  
amount due to banks abroad 海外银行同业的存款 <EdNF&S-  
amount due to holding companies 控股公司存款 C9_[ke[1D  
amount due to local banks 本港银行同业的存款 R\Ckk;<$  
amount due to outport banks 外埠银行同业的存款 xj9xUun  
amount for note issue 发行纸币的款额 [:}"MdU'  
amount of bond 担保契据的款额 GHo mk##0E  
amount of consideration 代价款额 ]omBq<ox'Y  
amount of contribution 供款数额 6$kh5$[  
amount of indebtedness 负债款额 F>5b[q6~4  
amount of principal of the loan 贷款本金额 u%6b|M@P  
amount of rates chargeable 应征差饷数额 \/C5L:|p_  
amount of share capital 股本额 x8x-b>|$&<  
amount of sums assured 承保款额 Jl6lZd(Np  
amount of variation 变动幅度 pe>?m^gz[  
amount of vote 拨款数额 7F_N{avr  
amount payable 应付款额 Sx (E'?]  
amount receivable 应收款额 fW[RCd
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =diGuIB  
analysis 分析 7z&$\qu2  
ancillary risk 附属风险 F@#p  
annual account 周年帐目；周年帐目报表；年度决算；年结 6!USSipn  
annual accounting date 年结日期 HIt9W]koO  
annual allowance 每年免税额；年积金；年度津贴；年津 nywC]T  
annual balance 年度余额 yqtaQ0F~  
annual disposable income 每年可动用收入 ];5Auh0o  
annual estimates 周年预算 :t;i2Ck  
annual fee 年费 y&eU\>M  
annual general meeting 周年大会 9g'6zB  
annual growth rate 年增率；每年增长率 "!fwIEG  
annual long-term supplement 长期个案每年补助金 1~},}S]id  
annual pensionable emolument 可供计算退休金的年薪 g$vOWSI+  
annual report 年报 \rO! lvX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /d/]#T[Z9  
annual return 周年报表；周年申报表；每年报税表格 H<;~u:;8Q  
Annual Return Rules 《周年报表规则》 hs:iyr]@9  
annual review of consumer prices 每年消费物价回顾 YXh!+}  
annual roll-forward basis 逐年延展方式 F-M)6&T  
annual salary 年薪 ITEf Q@#jU  
annual statement 年度报表；年度决算表  =zDvZ(5  
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 yq<W+b/  
annuitant 年金受益人 #/8 Nav  
annuity 年金 H0yM`7[y  
annuity contract 年金合约 fC[~X[H  
annuity on human life 人寿年金 &Vu-*?  
antecedent debt 先前的债项 =P_*.SgR  
ante-dated cheque 倒填日期支票 d2)]6)z6  
anticipated expenditure 预期开支 5*Qzw[[=  
anticipated net profit 预期纯利 ;Bw3@c  
anticipated revenue 预期收入 `s3:Vsv4  
anti-inflation measure 反通货膨胀措施 pp{GaCi  
anti-inflationary stance 反通货膨胀立场 ue4{h  
apparent deficit 表面赤字 3+ 2&9mm  
apparent financial solvency 表面偿债能力 -}( o+!nl  
apparent partner 表面合伙人 <OJqeUo+*\  
application for personal assessment 个人入息课税申请书 VR A+p?7-  
application of fund 资金应用 NS TO\36  
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 4x?I,cAN  
appointed actuary 委任精算师 6+"gk(  
appointed auditor 委任核数师；委任审计师 QFoCi&  
appointed trustee 委任的受托人 L/%{,7l<^?  
appointer 委任人 lz1cLl m  
apportioned pro rata 按比例分摊 y@7CY-1
  
apportionment 分配；分摊 KoWG:~>|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Snp(&TD<<  
apportionment formula 分摊方程式 s8qpK; O  
apportionment of estate duty 遗产税的分摊 {sj{3Iu  
appraisal 估价；评估 \OWxf [  
appreciable growth 可观增长 %K06owV(S)  
appreciable impact 显着影响 =<zlg~i  
appreciable increase 可观增长 0>e]i[P.  
appreciation 增值；升值 zwP*7u$CH  
appreciation against other currencies 相对其他货币升值 <Lt"e8Z>x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IjXxH]2  
appreciation tax 增值税 :Z_abKt  
appropriation 拨款；拨用；拨付 \5=4!Ez  
appropriation account 拨款帐目 ER@RWV2  
Appropriation Bill 拨款法案 
a
1[J>  
appropriation-in-aid system 补助拨款办法 Goy[P2 m  
approved assets 核准资产 z(2G"}  
approved basket stock 认可一篮子证券 LfK/wSvWw  
approved budget 核准预算 jqTK7b  
approved charitable donation 认可慈善捐款 l
H @goh  
approved charitable institution 认可慈善机构 bk i:u  
approved currency 核准货币；认可货币 E @Rb+8},"  
approved estimates 核准预算 /^I!)|At  
approved estimates of expenditure 核准开支预算 (Kg)cc[B`  
approved overseas insurer 核准海外保险人 m5HMtoU  
approved overseas trust company 核准海外信托公司 E8<,j})*  
approved pooled investment fund 核准汇集投资基金  Bs>S2]  
approved provident fund scheme 认可公积金计划 9}42s+  
approved provision 核准拨款 c?GV  
approved redeemable share 核准可赎回股份 +%~me?  
approved regional stock 认可地区性证券 N+H[Y4c?F&  
approved retirement scheme 认可退休金计划 Y$j!-l5z  
approved subordinated loan 核准附属贷款 zzh7 "M3Qn  
arbitrage 套戥；套汇；套利 -lq`EB+  
arbitrageur 套戥者；套汇者 vBM<M3  
arbitrary amount 临时款项 / T_v8{D  
arrangement 措施；安排；协定 ^EW6}oj[  
arrears 欠款 pL>Yx>  
arrears of pay 欠付薪酬 Zw%:mZN   
arrears of revenue 逾期未收税款；逾期未收的帐项 >fkV65w{*  
articles of association 组织章程；组织细则；组织章程细则 +Mn(s36f2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P=y1qq C  
ascertainment of profit 确定利润 YfseX;VX  
"Asia Clear" “亚洲结算系统”