[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 RXp w!  
allotment notice 股份配售通知；配股通知 QQ*hCyw!  
allotment of shares 股份分配
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allowable 可获宽免；免税的 Vod\a5c  
allowable business loss 可扣除的营业亏损 \Fbv
Hr,  
allowable expenses 可扣税的支出 u<6<iD3y  
allowance 免税额；津贴；备抵；准备金 uk<4+x,2)  
allowance for debts 债项的免税额 jk; clwyz/  
allowance for depreciation by wear and tear 耗损折旧免税额 x=hiQ>BIO0  
allowance for funeral expenses 殡殓费的免税额 @fZ,.2ar  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j9x<Y ]  
allowance for repairs and outgoings 修葺及支出方面的免税额 HZzDVCU  
allowance to debtor 给债务人的津贴 .779pT!,M
 
alteration of capital 资本更改 L%*!`T
N  
alternate trustee 候补受托人 
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amalgamation 合并 Sz)' ogl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SO|NaqWa  
ambit of charges 征税范围；收费范围 _(W+S`7Z  
amended valuation 经修订的估值 6y%qVx#!  
American Commodities Exchange 美国商品交易所 h:b)Wr  
American Express Bank Limited 美国运通银行 R[h9"0Y^  
American Stock Exchange 美国证券交易所 xjuN
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amortization 摊销 p*R;hU  
amount due from banks 存放银行同业的款项 =r?hgGWe  
amount due from banks abroad 存放海外银行同业的款项 b,l$1{  
amount due from holding companies 控股公司欠款
0U(@=7V  
amount due from local banks 存放本港银行同业的款项 G\/zkrxmv  
amount due to banks 银行同业的存款 ^EtMxF@D  
amount due to banks abroad 海外银行同业的存款
zH?!  
amount due to holding companies 控股公司存款 gq4Tb c oA  
amount due to local banks 本港银行同业的存款 knu,"<  
amount due to outport banks 外埠银行同业的存款 6"LcJ%o  
amount for note issue 发行纸币的款额 RVnjNy;O`  
amount of bond 担保契据的款额 1y4|{7bb  
amount of consideration 代价款额 x*/tyZg6  
amount of contribution 供款数额 T6y\|  
amount of indebtedness 负债款额  acajHs  
amount of principal of the loan 贷款本金额 ExY]Sdx  
amount of rates chargeable 应征差饷数额 GfxZ'VIn  
amount of share capital 股本额 $-OA'QwB]  
amount of sums assured 承保款额 >a!/QMh  
amount of variation 变动幅度 Z, zWuE3  
amount of vote 拨款数额 u:6Ic)7'  
amount payable 应付款额 |sJ[0z  
amount receivable 应收款额 :)-Sk$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,8S/t+H  
analysis 分析 O@T9x$  
ancillary risk 附属风险 /kZebNf6H  
annual account 周年帐目；周年帐目报表；年度决算；年结 (Z+.45{-  
annual accounting date 年结日期 #`qx<y*S  
annual allowance 每年免税额；年积金；年度津贴；年津 .9/hHCp  
annual balance 年度余额 ^]>O;iB?  
annual disposable income 每年可动用收入 {g'(~ qv  
annual estimates 周年预算 IA fcT!{  
annual fee 年费 YquI$PV _  
annual general meeting 周年大会 [SjqOTon{  
annual growth rate 年增率；每年增长率 +xh`Q=A  
annual long-term supplement 长期个案每年补助金
I13y6= d  
annual pensionable emolument 可供计算退休金的年薪 %^)fm
u  
annual report 年报 2prU  
Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表；周年申报表；每年报税表格 P>y@kPi  
Annual Return Rules 《周年报表规则》 m<<+  
annual review of consumer prices 每年消费物价回顾 Q
GMV}y  
annual roll-forward basis 逐年延展方式 euK5pA>L  
annual salary 年薪 oM
X  
annual statement 年度报表；年度决算表 |0&IXOW"XF  
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 h/QXPdV  
annuitant 年金受益人 $g^@AdE%  
annuity 年金 on!,c>nNa  
annuity contract 年金合约 w1FcB$  
annuity on human life 人寿年金 AmUr.ofu  
antecedent debt 先前的债项 $f$SNx)),  
ante-dated cheque 倒填日期支票 gT6z9  
anticipated expenditure 预期开支 k90Y V(  
anticipated net profit 预期纯利 BwN0!lsF3  
anticipated revenue 预期收入 pE3 ?"YO  
anti-inflation measure 反通货膨胀措施 3p$?,0ELH  
anti-inflationary stance 反通货膨胀立场 ~T"Rw2vb  
apparent deficit 表面赤字 7zl5yKN  
apparent financial solvency 表面偿债能力 2,y|EpG#  
apparent partner 表面合伙人 [CTnXb  
application for personal assessment 个人入息课税申请书 eFB5=)l
d  
application of fund 资金应用 T )&A2q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =bAx,,D#  
appointed actuary 委任精算师 vRTkgH#4l  
appointed auditor 委任核数师；委任审计师 .o6Or:L  
appointed trustee 委任的受托人 V %t.l  
appointer 委任人 8$]1M,$r  
apportioned pro rata 按比例分摊 h7
*J9[$  
apportionment 分配；分摊 ,=uD^n:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "6("9"  
apportionment formula 分摊方程式 SjK  
apportionment of estate duty 遗产税的分摊 <q)#  
appraisal 估价；评估 p .%]Q*8  
appreciable growth 可观增长 Ml`:UrU  
appreciable impact 显着影响  >^O7  
appreciable increase 可观增长 Q*GN`07@?d  
appreciation 增值；升值 '"52uZ{  
appreciation against other currencies 相对其他货币升值 qRu~$K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qfX6TV5J}!  
appreciation tax 增值税 mupT<_Y  
appropriation 拨款；拨用；拨付 :S]\0;8]  
appropriation account 拨款帐目 .w:DFk^E]b  
Appropriation Bill 拨款法案 W PC]%:L"  
appropriation-in-aid system 补助拨款办法 05|=`eJ  
approved assets 核准资产 {% 6}'  
approved basket stock 认可一篮子证券 "BAK !N$9  
approved budget 核准预算 *nd!)t  
approved charitable donation 认可慈善捐款 v<k?Vu  
approved charitable institution 认可慈善机构 (xycJ`N  
approved currency 核准货币；认可货币 j<upRS,$  
approved estimates 核准预算 -$\y_?}  
approved estimates of expenditure 核准开支预算 k``_EiV4t  
approved overseas insurer 核准海外保险人 2y 75  
approved overseas trust company 核准海外信托公司 3s*mbk[J  
approved pooled investment fund 核准汇集投资基金 UB@Rs|)  
approved provident fund scheme 认可公积金计划 YH$-g  
approved provision 核准拨款 7K12 G!)  
approved redeemable share 核准可赎回股份 "2!&5s,1p  
approved regional stock 认可地区性证券 `Uq#W+r,  
approved retirement scheme 认可退休金计划 #{0HYg?(f  
approved subordinated loan 核准附属贷款 n>z9K')  
arbitrage 套戥；套汇；套利 oueC  
arbitrageur 套戥者；套汇者 K
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arbitrary amount 临时款项 'I|v[G$l
 
arrangement 措施；安排；协定 <(#(hDwy  
arrears 欠款 qyb?49I  
arrears of pay 欠付薪酬 'JtBZFq  
arrears of revenue 逾期未收税款；逾期未收的帐项 #Bze
,?@  
articles of association 组织章程；组织细则；组织章程细则 _=r6=.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e v}S+!|U  
ascertainment of profit 确定利润 hXw]K"  
"Asia Clear" “亚洲结算系统”