[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 f)9{D[InM^  
allotment notice 股份配售通知；配股通知 eGE[4Z  
allotment of shares 股份分配 %}ASll0uq  
allowable 可获宽免；免税的 *If]f0?%  
allowable business loss 可扣除的营业亏损 &|#z" E^-  
allowable expenses 可扣税的支出 -s,guW |  
allowance 免税额；津贴；备抵；准备金 D]B;5f  
allowance for debts 债项的免税额 88~lP7J  
allowance for depreciation by wear and tear 耗损折旧免税额 LP:U6 Z  
allowance for funeral expenses 殡殓费的免税额 M?G 4k]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q|&Wcxq2!  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]<<+#Rg  
allowance to debtor 给债务人的津贴 N3SB-E+  
alteration of capital 资本更改 EhK ~S(r^  
alternate trustee 候补受托人 RAY.]:}jr
 
amalgamation 合并 :!WKD@]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ou,Eu05jt'  
ambit of charges 征税范围；收费范围 Rf0F`D k  
amended valuation 经修订的估值
z>9g
t  
American Commodities Exchange 美国商品交易所 eczS(KoL4  
American Express Bank Limited 美国运通银行 F?.J1]  
American Stock Exchange 美国证券交易所 YM4njkI7  
amortization 摊销 jdW#; ]7+y  
amount due from banks 存放银行同业的款项 a, ~}G'U  
amount due from banks abroad 存放海外银行同业的款项 kO'_g1f<[  
amount due from holding companies 控股公司欠款 e(~Y!:Q#O  
amount due from local banks 存放本港银行同业的款项 YdiXj |k+  
amount due to banks 银行同业的存款 g)UYpi?p-}  
amount due to banks abroad 海外银行同业的存款 d`ESe'j:  
amount due to holding companies 控股公司存款 bc ;
(2D  
amount due to local banks 本港银行同业的存款 8^)K|+_'m  
amount due to outport banks 外埠银行同业的存款 F]k$O$)0  
amount for note issue 发行纸币的款额 ^iz2=}Q8  
amount of bond 担保契据的款额 rn"}@5  
amount of consideration 代价款额 y+K21(z .  
amount of contribution 供款数额 QJK
VNOo  
amount of indebtedness 负债款额 t]PO4GA  
amount of principal of the loan 贷款本金额 1 6G/'Hb  
amount of rates chargeable 应征差饷数额 WlfS|/\%V^  
amount of share capital 股本额 {xS\CC(g  
amount of sums assured 承保款额 w7Y>B`wm?  
amount of variation 变动幅度 o^b4l'&o  
amount of vote 拨款数额 (
U#9  
amount payable 应付款额 E])X$:P?  
amount receivable 应收款额 xulwn{R s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jm$v0=W9#  
analysis 分析 'l`T(_zL\%  
ancillary risk 附属风险 =`y.L5  
annual account 周年帐目；周年帐目报表；年度决算；年结 MF%>avRj  
annual accounting date 年结日期 n]]!:jFC  
annual allowance 每年免税额；年积金；年度津贴；年津 "i3Q)$"S  
annual balance 年度余额 p@x1B &Z  
annual disposable income 每年可动用收入 A"`(^#a  
annual estimates 周年预算 d/3 k3HdL  
annual fee 年费 ]'a9>o  
annual general meeting 周年大会 o N/T>&d  
annual growth rate 年增率；每年增长率 J;S@Q/s  
annual long-term supplement 长期个案每年补助金 BoMf#l.3B  
annual pensionable emolument 可供计算退休金的年薪 DU.nXwl]  
annual report 年报 Tl ?]K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 //\UthOT  
annual return 周年报表；周年申报表；每年报税表格 K;}h u(*\]  
Annual Return Rules 《周年报表规则》 )$ +5imi  
annual review of consumer prices 每年消费物价回顾 )|3BS`  
annual roll-forward basis 逐年延展方式 {=K);z  
annual salary 年薪 Ey|{yUmU+  
annual statement 年度报表；年度决算表 eJbZA&:  
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 43wm_4C!H  
annuitant 年金受益人 '3<T~t  
annuity 年金 dCA| )  
annuity contract 年金合约 Y"H'BT!b}  
annuity on human life 人寿年金 )7]la/0  
antecedent debt 先前的债项 (A(j.[4a
 
ante-dated cheque 倒填日期支票 `PY=B$?{4  
anticipated expenditure 预期开支 6-E>-9]'E  
anticipated net profit 预期纯利 J
uW"4R  
anticipated revenue 预期收入 >0F)^W?  
anti-inflation measure 反通货膨胀措施 CP0;<}k  
anti-inflationary stance 反通货膨胀立场 4y*"w*L  
apparent deficit 表面赤字 :j2?v(jT_l  
apparent financial solvency 表面偿债能力 AQ%B&Q(V1  
apparent partner 表面合伙人 { 9:vq|  
application for personal assessment 个人入息课税申请书 ycq+C8J+Ep  
application of fund 资金应用 !$u:_8  
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 0oK_uY 4g  
appointed actuary 委任精算师 ygK@\JHn  
appointed auditor 委任核数师；委任审计师 \LG0  
appointed trustee 委任的受托人 lA{JpH_Y8s  
appointer 委任人 NF "|*S  
apportioned pro rata 按比例分摊 1.0:   
apportionment 分配；分摊 joz0D!-"#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 knfEbH  
apportionment formula 分摊方程式 _D 9/,n$  
apportionment of estate duty 遗产税的分摊 o5B]?ekpq  
appraisal 估价；评估 S>Z07d6&  
appreciable growth 可观增长 gmqA 5W~y  
appreciable impact 显着影响 V15/~  
appreciable increase 可观增长 LZtO Q__B)  
appreciation 增值；升值 *iX PG9XZ  
appreciation against other currencies 相对其他货币升值 >sjvE4s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3AcS$.G  
appreciation tax 增值税 bvW3[ V  
appropriation 拨款；拨用；拨付 T)MX]T  
appropriation account 拨款帐目 6E@TcN~,!  
Appropriation Bill 拨款法案 \@[Y~:  
appropriation-in-aid system 补助拨款办法 jl>jy6T  
approved assets 核准资产 K 0e*K=UM  
approved basket stock 认可一篮子证券 1%$t;R  
approved budget 核准预算 oeYUsnsbi  
approved charitable donation 认可慈善捐款 f rokl5L@  
approved charitable institution 认可慈善机构 8-_at L  
approved currency 核准货币；认可货币 H Y~[/H+:  
approved estimates 核准预算 _z=ytt9D  
approved estimates of expenditure 核准开支预算 9Y:Iha`$w  
approved overseas insurer 核准海外保险人 00B,1Q HP  
approved overseas trust company 核准海外信托公司 ,|g&v/WlC%  
approved pooled investment fund 核准汇集投资基金 g@'2 :'\  
approved provident fund scheme 认可公积金计划 I `77[  
approved provision 核准拨款 tdHeZv  
approved redeemable share 核准可赎回股份 u4tv=+jh  
approved regional stock 认可地区性证券 j.!5&^;u4  
approved retirement scheme 认可退休金计划 [K
g3:]2A  
approved subordinated loan 核准附属贷款 99\lZ{f(  
arbitrage 套戥；套汇；套利 IyEfisOK?  
arbitrageur 套戥者；套汇者 "8p<NsU  
arbitrary amount 临时款项 Q#F9 &{'l  
arrangement 措施；安排；协定 H|S hi/  
arrears 欠款 \[G"/]J  
arrears of pay 欠付薪酬 i#NtiZ.t=  
arrears of revenue 逾期未收税款；逾期未收的帐项 `PZ\3SC'i  
articles of association 组织章程；组织细则；组织章程细则 SdF+b+P]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wf3{z D~  
ascertainment of profit 确定利润 #qu;{I#W3  
"Asia Clear" “亚洲结算系统”