[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 :bu/^mW[  
allotment notice 股份配售通知；配股通知 9~5
uaP$S  
allotment of shares 股份分配 l|~A#kq  
allowable 可获宽免；免税的 \K{0L  
allowable business loss 可扣除的营业亏损 UXc-k  
allowable expenses 可扣税的支出 J6s`'gFns  
allowance 免税额；津贴；备抵；准备金 Pw7]r<Q  
allowance for debts 债项的免税额 EyD=q! ZVZ  
allowance for depreciation by wear and tear 耗损折旧免税额 ['X]R:3h  
allowance for funeral expenses 殡殓费的免税额 F3v!AvA|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B:;pvW]  
allowance for repairs and outgoings 修葺及支出方面的免税额 8>2.UrC  
allowance to debtor 给债务人的津贴 |+FubYf?$  
alteration of capital 资本更改 <;eW=HT+uq  
alternate trustee 候补受托人 zl>nSndRE  
amalgamation 合并 av}k)ZT_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H1pO!>M  
ambit of charges 征税范围；收费范围 fNli  
amended valuation 经修订的估值 yYIf5S`V]  
American Commodities Exchange 美国商品交易所 F#,90F'  
American Express Bank Limited 美国运通银行 BOb">6C  
American Stock Exchange 美国证券交易所 %Q__!D[  
amortization 摊销 |"X*@s\'  
amount due from banks 存放银行同业的款项 RE7?KR>  
amount due from banks abroad 存放海外银行同业的款项 }{K) 4M  
amount due from holding companies 控股公司欠款 c@!_/0  
amount due from local banks 存放本港银行同业的款项 AW%#O\N  
amount due to banks 银行同业的存款 (Ft+uuG  
amount due to banks abroad 海外银行同业的存款 1b `1{%  
amount due to holding companies 控股公司存款 F 5bj=mI  
amount due to local banks 本港银行同业的存款 b@gc{R}7  
amount due to outport banks 外埠银行同业的存款 Xk~D$~4<  
amount for note issue 发行纸币的款额 Gv!2f  
amount of bond 担保契据的款额 9
-VNp;V
 
amount of consideration 代价款额 =1FRFZI!j  
amount of contribution 供款数额 b(eNmu  
amount of indebtedness 负债款额 )0.kv2o.  
amount of principal of the loan 贷款本金额 b$d;Qx  
amount of rates chargeable 应征差饷数额 !=*g@mgF  
amount of share capital 股本额 sQUM~HD\a  
amount of sums assured 承保款额 P%V'4pc  
amount of variation 变动幅度 zsEc(  
amount of vote 拨款数额 G }9Jg  
amount payable 应付款额 .;y.]Z/;  
amount receivable 应收款额 fy>{QC\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :[p}  
analysis 分析 |sJ[0z  
ancillary risk 附属风险 :)-Sk$  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,8S/t+H  
annual accounting date 年结日期 ''A_[J `>  
annual allowance 每年免税额；年积金；年度津贴；年津 n$MO4s8)  
annual balance 年度余额 `&r+F/Ap2  
annual disposable income 每年可动用收入
LiC*@W  
annual estimates 周年预算 4M=]wR;  
annual fee 年费 &&5a
M  
annual general meeting 周年大会 m4[;(1  
annual growth rate 年增率；每年增长率 a5dLQxb  
annual long-term supplement 长期个案每年补助金 uanhr)Ys  
annual pensionable emolument 可供计算退休金的年薪
I13y6= d  
annual report 年报 zq3\}9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ) nC]5MXU  
annual return 周年报表；周年申报表；每年报税表格 A9KET$i@v  
Annual Return Rules 《周年报表规则》 DzAg"6=C
S  
annual review of consumer prices 每年消费物价回顾 \#8D>i?m  
annual roll-forward basis 逐年延展方式 A]_7}<<N  
annual salary 年薪 2 ~dE<}  
annual statement 年度报表；年度决算表 e[{0)y>=  
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 A 6  
annuitant 年金受益人 ]{;gw<T  
annuity 年金 Q4#.X=.d  
annuity contract 年金合约 _>o:R$ %}  
annuity on human life 人寿年金 z 4e7PW|  
antecedent debt 先前的债项 *^pR%E .  
ante-dated cheque 倒填日期支票 3<e=g)F  
anticipated expenditure 预期开支 $!-yr7  
anticipated net profit 预期纯利 :tc@2/>!O  
anticipated revenue 预期收入 BwN0!lsF3  
anti-inflation measure 反通货膨胀措施 <.%4 ! }f8  
anti-inflationary stance 反通货膨胀立场 3p$?,0ELH  
apparent deficit 表面赤字 :p1u(hflS  
apparent financial solvency 表面偿债能力 %HhBt5w  
apparent partner 表面合伙人 ^Y?k0z  
application for personal assessment 个人入息课税申请书 G~]Uk*M q  
application of fund 资金应用 B5,N7z34F  
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 H-!,yte  
appointed actuary 委任精算师 9sM!`Lz{  
appointed auditor 委任核数师；委任审计师 .y' >[  
appointed trustee 委任的受托人 (fhb0i-  
appointer 委任人 P7ao5NP  
apportioned pro rata 按比例分摊 j
}#w)M  
apportionment 分配；分摊 "-E\[@/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m=1N>cq '  
apportionment formula 分摊方程式 !K#qeY}  
apportionment of estate duty 遗产税的分摊 %6t
:(z  
appraisal 估价；评估 `C,n0'PL.  
appreciable growth 可观增长 ;'gW u  
appreciable impact 显着影响 eYc$dPE  
appreciable increase 可观增长 !@5 9)  
appreciation 增值；升值 `](e:be}  
appreciation against other currencies 相对其他货币升值 1wii8B6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9v#CE!  
appreciation tax 增值税 zWnX*2>b  
appropriation 拨款；拨用；拨付 M.JA.I@XC  
appropriation account 拨款帐目 a6ekG YW  
Appropriation Bill 拨款法案 M^A48u{,"  
appropriation-in-aid system 补助拨款办法 .zf~.R;>  
approved assets 核准资产 uIY#e<)}G  
approved basket stock 认可一篮子证券 ]|#+zx|/D  
approved budget 核准预算 B 5L2<  
approved charitable donation 认可慈善捐款 BqEI(c6  
approved charitable institution 认可慈善机构 _OYasJUM G  
approved currency 核准货币；认可货币 2bz2KB5>  
approved estimates 核准预算 I2XU(pYU  
approved estimates of expenditure 核准开支预算 pG_;$8 Hc  
approved overseas insurer 核准海外保险人 Q(
G#W+r  
approved overseas trust company 核准海外信托公司 REQ\>UO_  
approved pooled investment fund 核准汇集投资基金 >[)7U _|p  
approved provident fund scheme 认可公积金计划 UB@Rs|)  
approved provision 核准拨款 YH$-g  
approved redeemable share 核准可赎回股份 SV4E0c>  
approved regional stock 认可地区性证券 @b\$yB@z  
approved retirement scheme 认可退休金计划 eb"VE%+Hu  
approved subordinated loan 核准附属贷款 #x@$lc=k3  
arbitrage 套戥；套汇；套利 7Y lchmd  
arbitrageur 套戥者；套汇者 t}_r]E,{u  
arbitrary amount 临时款项 "> ypIR<  
arrangement 措施；安排；协定  =<C:d  
arrears 欠款 `K"L /I9  
arrears of pay 欠付薪酬 YO`]UQ|dc  
arrears of revenue 逾期未收税款；逾期未收的帐项 PJ')R:e,  
articles of association 组织章程；组织细则；组织章程细则 A.F%Ycq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?Rb9|`6  
ascertainment of profit 确定利润 yNBQGSH  
"Asia Clear" “亚洲结算系统”