[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 R:^jQ'1  
allotment notice 股份配售通知；配股通知 YoQQ ,  
allotment of shares 股份分配 W=HHTvK9Hh  
allowable 可获宽免；免税的 \x\(36\u  
allowable business loss 可扣除的营业亏损 va#].4_  
allowable expenses 可扣税的支出 J-klpr#  
allowance 免税额；津贴；备抵；准备金 cnY}^_  
allowance for debts 债项的免税额 (v0Q.Q@<  
allowance for depreciation by wear and tear 耗损折旧免税额 3:OqD~,zy  
allowance for funeral expenses 殡殓费的免税额 >B$ IrM7J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r0\C2g_X  
allowance for repairs and outgoings 修葺及支出方面的免税额 $RC)e7  
allowance to debtor 给债务人的津贴 i\4YT r,  
alteration of capital 资本更改 fC O<-L9k$  
alternate trustee 候补受托人 VYH $em6  
amalgamation 合并 OwDwa~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d7Cs a c  
ambit of charges 征税范围；收费范围 $(yi+v  
amended valuation 经修订的估值 #>z!ns  
American Commodities Exchange 美国商品交易所 \mt Y_O  
American Express Bank Limited 美国运通银行 !b$~Sm)  
American Stock Exchange 美国证券交易所 t`eIkq|NxI  
amortization 摊销 }1a(*s,s-^  
amount due from banks 存放银行同业的款项 ( pCU:'"  
amount due from banks abroad 存放海外银行同业的款项 NUuIh B+  
amount due from holding companies 控股公司欠款 }4,[oD  
amount due from local banks 存放本港银行同业的款项 #2*R0_b  
amount due to banks 银行同业的存款 vZqW,GDfXo  
amount due to banks abroad 海外银行同业的存款 G 40  
amount due to holding companies 控股公司存款 (@*%moo  
amount due to local banks 本港银行同业的存款 zf\$T,t)  
amount due to outport banks 外埠银行同业的存款 zCS }i_ p  
amount for note issue 发行纸币的款额 pG v*{.  
amount of bond 担保契据的款额 tI.ho  
amount of consideration 代价款额 u0ZMrIJ  
amount of contribution 供款数额 K'K/}q<  
amount of indebtedness 负债款额 O^3XhTW^\~  
amount of principal of the loan 贷款本金额 -_
 Z  
amount of rates chargeable 应征差饷数额 h54\ \Ci  
amount of share capital 股本额 9`&sZ|"3  
amount of sums assured 承保款额 #!(2@N8  
amount of variation 变动幅度 16~5;u  
amount of vote 拨款数额 + =U9<8  
amount payable 应付款额 d]?fL&jr  
amount receivable 应收款额 dL1{i,M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4dI`  
analysis 分析 [_C([o'\KY  
ancillary risk 附属风险 vXak5iq>X  
annual account 周年帐目；周年帐目报表；年度决算；年结 Yqt
~h  
annual accounting date 年结日期 530Kk<%^}8  
annual allowance 每年免税额；年积金；年度津贴；年津 !|J2o8g  
annual balance 年度余额 PFbkkQKsT  
annual disposable income 每年可动用收入 BY$L[U;@T  
annual estimates 周年预算 >Gvd?r  
annual fee 年费 3)(uC+?[  
annual general meeting 周年大会 '^'PdB  
annual growth rate 年增率；每年增长率 tCj\U+;  
annual long-term supplement 长期个案每年补助金 |g<l|lqz|  
annual pensionable emolument 可供计算退休金的年薪 D3+<16[,  
annual report 年报 OskQ[ e0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *M$$%G(4  
annual return 周年报表；周年申报表；每年报税表格 &mba{O  
Annual Return Rules 《周年报表规则》 ndvt $*  
annual review of consumer prices 每年消费物价回顾 vU#>3[aC  
annual roll-forward basis 逐年延展方式 \`*]}48Z  
annual salary 年薪 ^>y|{;`  
annual statement 年度报表；年度决算表 0/~{,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 L*{E-m/  
annuitant 年金受益人 8b25D|8l  
annuity 年金 uPb.uG  
annuity contract 年金合约 x*:"G'zT  
annuity on human life 人寿年金
J[\8:qE  
antecedent debt 先前的债项 iW[%|ddk  
ante-dated cheque 倒填日期支票 R{9G$b1Due  
anticipated expenditure 预期开支 rFW,x_*_vP  
anticipated net profit 预期纯利 0"mr*hyj  
anticipated revenue 预期收入 1[e%E#h  
anti-inflation measure 反通货膨胀措施 U@}P]'`'f  
anti-inflationary stance 反通货膨胀立场
Jg6@)<n  
apparent deficit 表面赤字 U6YQ*%mZ_  
apparent financial solvency 表面偿债能力 t YhNr  
apparent partner 表面合伙人 VF~kjH2>  
application for personal assessment 个人入息课税申请书 V'l9fj*E  
application of fund 资金应用 YizwKcuZ  
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 Li EDTXRz  
appointed actuary 委任精算师 aOmQ<N]a  
appointed auditor 委任核数师；委任审计师 :SN/fY  
appointed trustee 委任的受托人 1f$1~5Z  
appointer 委任人 suN}6CI  
apportioned pro rata 按比例分摊 h0-CTPQ7A  
apportionment 分配；分摊 NV\{$*j(|J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 80LN(0?x  
apportionment formula 分摊方程式 E/C3t2@-  
apportionment of estate duty 遗产税的分摊 R]d934s  
appraisal 估价；评估 9*(uJA  
appreciable growth 可观增长
u X( #+  
appreciable impact 显着影响 M1K[6V!  
appreciable increase 可观增长 tG0 &0`  
appreciation 增值；升值 #\6k_toZ  
appreciation against other currencies 相对其他货币升值 8y]{I^z}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [tJp^?6*  
appreciation tax 增值税 n?v$C:jLN  
appropriation 拨款；拨用；拨付 k.%FGn'fR  
appropriation account 拨款帐目 2bOFH6g  
Appropriation Bill 拨款法案 \Bl`;uXb  
appropriation-in-aid system 补助拨款办法 '.XR,\g>  
approved assets 核准资产 xHlO~:Lc  
approved basket stock 认可一篮子证券 ]!WD">d:  
approved budget 核准预算 #ahe@|E'Y  
approved charitable donation 认可慈善捐款 41i#w;ojI  
approved charitable institution 认可慈善机构
%eJE@$  
approved currency 核准货币；认可货币 2))pB/  
approved estimates 核准预算 n7bM
L?f'  
approved estimates of expenditure 核准开支预算 Z07SK 'U  
approved overseas insurer 核准海外保险人 3Io7!:+  
approved overseas trust company 核准海外信托公司 stq%Eg?  
approved pooled investment fund 核准汇集投资基金 hhJs
$c(  
approved provident fund scheme 认可公积金计划 Ka8Bed3  
approved provision 核准拨款 4z^VwKH\j  
approved redeemable share 核准可赎回股份 5&}p'6*K  
approved regional stock 认可地区性证券 }`_x%]EJ  
approved retirement scheme 认可退休金计划 C=DC g  
approved subordinated loan 核准附属贷款 mzn#4;m$  
arbitrage 套戥；套汇；套利 |p*s:*TJp  
arbitrageur 套戥者；套汇者 3/CKy##r%]  
arbitrary amount 临时款项 o_.`&Q6n  
arrangement 措施；安排；协定  SB^xq  
arrears 欠款 eMUt%zvb  
arrears of pay 欠付薪酬 f|{&Y2h(R  
arrears of revenue 逾期未收税款；逾期未收的帐项 28lor&Cc  
articles of association 组织章程；组织细则；组织章程细则 f}Uf*Bp  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  9-Xr  
ascertainment of profit 确定利润 +wm%`N;v<  
"Asia Clear" “亚洲结算系统”