[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 =o(}=T>:"  
allotment notice 股份配售通知；配股通知 XGZZKvp  
allotment of shares 股份分配 s$(%]~P  
allowable 可获宽免；免税的 V_ 6K?~j  
allowable business loss 可扣除的营业亏损 gxhp7c182  
allowable expenses 可扣税的支出 91z=ou  
allowance 免税额；津贴；备抵；准备金 ,.Ofv):=  
allowance for debts 债项的免税额 =)bOteWM  
allowance for depreciation by wear and tear 耗损折旧免税额 z 4}"oQk:r  
allowance for funeral expenses 殡殓费的免税额 oN}\bK  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TY]0aw2]|7  
allowance for repairs and outgoings 修葺及支出方面的免税额 7Ydqg&  
allowance to debtor 给债务人的津贴 .EhC\QpP  
alteration of capital 资本更改 _CNXyFw.7  
alternate trustee 候补受托人 VY/r2o#  
amalgamation 合并 `pbCPa{Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \WE/#To  
ambit of charges 征税范围；收费范围 vT5GUO{5  
amended valuation 经修订的估值 ywm"{ U?8  
American Commodities Exchange 美国商品交易所 5JOfJ$(n  
American Express Bank Limited 美国运通银行 zDYJe_m ~  
American Stock Exchange 美国证券交易所 @IL@|Srs8  
amortization 摊销 *effDNE!  
amount due from banks 存放银行同业的款项 uhq6dhhR  
amount due from banks abroad 存放海外银行同业的款项 A#$l;M.3R  
amount due from holding companies 控股公司欠款 QY+{ OCB  
amount due from local banks 存放本港银行同业的款项 -AnJLFY  
amount due to banks 银行同业的存款 g,E)F90  
amount due to banks abroad 海外银行同业的存款 (l][_6Q  
amount due to holding companies 控股公司存款 WA}'[h   
amount due to local banks 本港银行同业的存款 CV|Ae [  
amount due to outport banks 外埠银行同业的存款 TFbc@rfB  
amount for note issue 发行纸币的款额 T>|+cg  
amount of bond 担保契据的款额 {{A=^rr%C  
amount of consideration 代价款额 ++2a xRl  
amount of contribution 供款数额 U-?r>K2  
amount of indebtedness 负债款额 =YYqgNz+\w  
amount of principal of the loan 贷款本金额 u YTyR;a  
amount of rates chargeable 应征差饷数额 )cN=/i  
amount of share capital 股本额 V13^SVM  
amount of sums assured 承保款额 !@gjIYq
_Y  
amount of variation 变动幅度 f [zKA{R  
amount of vote 拨款数额 W*H%\Y:N  
amount payable 应付款额 #5;4O{  
amount receivable 应收款额 zV$Z@o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2aivc,m{r  
analysis 分析 \U]<HEc^  
ancillary risk 附属风险 M|{KQ3q:9  
annual account 周年帐目；周年帐目报表；年度决算；年结 -XECYwT h  
annual accounting date 年结日期 Q-_;.xy#4  
annual allowance 每年免税额；年积金；年度津贴；年津 Pd:tRY+t/  
annual balance 年度余额 6wiuNGZb  
annual disposable income 每年可动用收入 2QHu8mFU  
annual estimates 周年预算 e,vgD kI;  
annual fee 年费 0NsPo  
annual general meeting 周年大会 W[!bF'-10  
annual growth rate 年增率；每年增长率 YbVZK4  
annual long-term supplement 长期个案每年补助金 T
Fc
/`  
annual pensionable emolument 可供计算退休金的年薪 o) eW5s,6  
annual report 年报 /\jRr7 Cd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \XY2s&"  
annual return 周年报表；周年申报表；每年报税表格 yaj1nq!*"  
Annual Return Rules 《周年报表规则》 p<a~L~xH6  
annual review of consumer prices 每年消费物价回顾 ORo +]9)Yv  
annual roll-forward basis 逐年延展方式 n-9X<t|*?a  
annual salary 年薪 .:['&; k  
annual statement 年度报表；年度决算表 @ceL9#:uc  
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 Iq;a!Lya-  
annuitant 年金受益人 bxz6 >>  
annuity 年金 uN 9.U  _  
annuity contract 年金合约 r-BqIoVT  
annuity on human life 人寿年金 Se/]J<]  
antecedent debt 先前的债项 ]N'4q}<5o  
ante-dated cheque 倒填日期支票 '\7&Iz:%  
anticipated expenditure 预期开支 BGB.SN#q+  
anticipated net profit 预期纯利 b#e|#!Je  
anticipated revenue 预期收入 Y%rC\Ij/i  
anti-inflation measure 反通货膨胀措施 ]=^NTm,  
anti-inflationary stance 反通货膨胀立场 UJX5}36  
apparent deficit 表面赤字 #5kg3OO  
apparent financial solvency 表面偿债能力 {-c[w&q
 
apparent partner 表面合伙人 q|;+Wp?  
application for personal assessment 个人入息课税申请书 G_p13{"IM  
application of fund 资金应用 =uR[Jewa  
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 3Z)vJC9'  
appointed actuary 委任精算师 D/zp_9B  
appointed auditor 委任核数师；委任审计师 8-vNXvl  
appointed trustee 委任的受托人 6v-2(Y  
appointer 委任人 {u7_<G7  
apportioned pro rata 按比例分摊 ! F&{I  
apportionment 分配；分摊 S1$&
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zQ eXN7$  
apportionment formula 分摊方程式 W{'tS{  
apportionment of estate duty 遗产税的分摊 -,xsUw4  
appraisal 估价；评估 0wl31k{  
appreciable growth 可观增长 g60rm1b  
appreciable impact 显着影响 Qgv-QcI{  
appreciable increase 可观增长 dJg72?"ka  
appreciation 增值；升值 T xwZ3E  
appreciation against other currencies 相对其他货币升值 UD r@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q,f5r%A.  
appreciation tax 增值税 w0t||qj^>"  
appropriation 拨款；拨用；拨付 @xtfm.}  
appropriation account 拨款帐目 \.dvRI'  
Appropriation Bill 拨款法案 B1gBvss  
appropriation-in-aid system 补助拨款办法 5SY(:!  
approved assets 核准资产 aq,?  
approved basket stock 认可一篮子证券 uod&'g{N  
approved budget 核准预算 kO\ aNtK  
approved charitable donation 认可慈善捐款 SfwAMNCe  
approved charitable institution 认可慈善机构 ~lLI q!!\  
approved currency 核准货币；认可货币 ?g'? Ou  
approved estimates 核准预算 >'lte&  
approved estimates of expenditure 核准开支预算 0l
]K%5#  
approved overseas insurer 核准海外保险人 VSt)~  
approved overseas trust company 核准海外信托公司 1vBXO bk  
approved pooled investment fund 核准汇集投资基金 y|%rW  
approved provident fund scheme 认可公积金计划 gg%OOvaj5  
approved provision 核准拨款 ;/Dp  
approved redeemable share 核准可赎回股份 D@>^_cTO24  
approved regional stock 认可地区性证券 RoWGQney  
approved retirement scheme 认可退休金计划 HI 30-$9  
approved subordinated loan 核准附属贷款 c`&<"Us  
arbitrage 套戥；套汇；套利 j!P]xl0vOZ  
arbitrageur 套戥者；套汇者 VS\~t  
arbitrary amount 临时款项 !N1DJd  
arrangement 措施；安排；协定 wGf SVA-q\  
arrears 欠款 4HK#]M>yz  
arrears of pay 欠付薪酬 7.l[tKh  
arrears of revenue 逾期未收税款；逾期未收的帐项 8FT
hu[  
articles of association 组织章程；组织细则；组织章程细则 v [ 4J0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <OEu 4,~:  
ascertainment of profit 确定利润 qG%'Lt  
"Asia Clear" “亚洲结算系统”