[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 I{$TMkh[  
allotment notice 股份配售通知；配股通知 WR9-HPF  
allotment of shares 股份分配 Ou_2UT  
allowable 可获宽免；免税的 3V]08  
allowable business loss 可扣除的营业亏损 V)fF|E~0  
allowable expenses 可扣税的支出 rMoz+{1A  
allowance 免税额；津贴；备抵；准备金 m f\tMik<  
allowance for debts 债项的免税额 k5|GN Y6a  
allowance for depreciation by wear and tear 耗损折旧免税额 N(kSE^skOa  
allowance for funeral expenses 殡殓费的免税额 -C2[ZP-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *qJHoP;  
allowance for repairs and outgoings 修葺及支出方面的免税额 pwvmb\  
allowance to debtor 给债务人的津贴 cpm *m"Nk  
alteration of capital 资本更改 ]*X z~Ox2  
alternate trustee 候补受托人 q8)wAl  
amalgamation 合并 ;v!Ef"E|cV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ><C9PS@  
ambit of charges 征税范围；收费范围 9 +b){W  
amended valuation 经修订的估值 gL&)l!2Y  
American Commodities Exchange 美国商品交易所 IC6'>2'=T  
American Express Bank Limited 美国运通银行 _4 YT2k  
American Stock Exchange 美国证券交易所 7ju^
B/7  
amortization 摊销 9aYVbq""  
amount due from banks 存放银行同业的款项 [4Q;5 'Dj  
amount due from banks abroad 存放海外银行同业的款项 R"{P#U,HNO  
amount due from holding companies 控股公司欠款 JkEITuTth  
amount due from local banks 存放本港银行同业的款项 y[/:?O}g4  
amount due to banks 银行同业的存款 sVH w\_F$  
amount due to banks abroad 海外银行同业的存款 6H!l>@a7v  
amount due to holding companies 控股公司存款 Q yhu=_&  
amount due to local banks 本港银行同业的存款 q#F+^)DD [  
amount due to outport banks 外埠银行同业的存款 v=daafO  
amount for note issue 发行纸币的款额 #"-DE- I[  
amount of bond 担保契据的款额 g77:92  
amount of consideration 代价款额 ^e]h\G  
amount of contribution 供款数额 t^=S\1"R\  
amount of indebtedness 负债款额 &"=O!t2  
amount of principal of the loan 贷款本金额 >x]ir  
amount of rates chargeable 应征差饷数额 oz%{D@CF  
amount of share capital 股本额 M}`T-"
qf  
amount of sums assured 承保款额 FzF#V=9lP  
amount of variation 变动幅度 xxG>Leml  
amount of vote 拨款数额 ky'G/z  
amount payable 应付款额 " eS-i@  
amount receivable 应收款额 4j(*%da  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {]iM5?  
analysis 分析 @W= :r/  
ancillary risk 附属风险 S3Fj /2Q8  
annual account 周年帐目；周年帐目报表；年度决算；年结 Lie= DD  
annual accounting date 年结日期 #+ {%>f  
annual allowance 每年免税额；年积金；年度津贴；年津 L+lX
$k  
annual balance 年度余额 J&L#^f*d  
annual disposable income 每年可动用收入 z`YAOhD*h4  
annual estimates 周年预算 PB# EU9  
annual fee 年费 W]D+[mpgK  
annual general meeting 周年大会 (r Q)0 g@  
annual growth rate 年增率；每年增长率 [;#^h/5E  
annual long-term supplement 长期个案每年补助金 ItE)h[86  
annual pensionable emolument 可供计算退休金的年薪 aNgJm~K0P  
annual report 年报 'X
~CrgQl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aN';_tGvK  
annual return 周年报表；周年申报表；每年报税表格 N.vkM`Z  
Annual Return Rules 《周年报表规则》 wsj5;(f+  
annual review of consumer prices 每年消费物价回顾 Mn*5oH  
annual roll-forward basis 逐年延展方式 &-KQ m20n  
annual salary 年薪 a fB?js6  
annual statement 年度报表；年度决算表 XcKyrh;i  
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 GXR7Ug}k  
annuitant 年金受益人 KssIoP
 
annuity 年金 5N907XVu  
annuity contract 年金合约 UdFYG^i  
annuity on human life 人寿年金 ^AT#A<{1(  
antecedent debt 先前的债项 0{u#
{_  
ante-dated cheque 倒填日期支票 d3p;[;`  
anticipated expenditure 预期开支 rUmnv%qTS  
anticipated net profit 预期纯利 7??j}ob>  
anticipated revenue 预期收入 85](,YYz  
anti-inflation measure 反通货膨胀措施 $oIGlKc:L  
anti-inflationary stance 反通货膨胀立场 9$^v*!<z \  
apparent deficit 表面赤字 XRn+6fn|  
apparent financial solvency 表面偿债能力 \V*E:_w*  
apparent partner 表面合伙人 8u Z4[  
application for personal assessment 个人入息课税申请书 ROj=XM:+  
application of fund 资金应用 KvEZbf3f  
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 ?e23[  
appointed actuary 委任精算师 _p| KaT``  
appointed auditor 委任核数师；委任审计师 wtQ(R4  
appointed trustee 委任的受托人 ;{rl Y>  
appointer 委任人 pXe]hnY  
apportioned pro rata 按比例分摊 xKoNo^FF  
apportionment 分配；分摊 Rp.FG   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e{,[\7nF  
apportionment formula 分摊方程式 kN*\yH|  
apportionment of estate duty 遗产税的分摊 gC/-7/}  
appraisal 估价；评估 Ec['k&*7,  
appreciable growth 可观增长 NAfu$7  
appreciable impact 显着影响 q?oJ=]m"  
appreciable increase 可观增长 mGUl/.;yp-  
appreciation 增值；升值 nmrdqS V  
appreciation against other currencies 相对其他货币升值 [mQ*];GA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :w4I+* ]  
appreciation tax 增值税 D"n
3If%  
appropriation 拨款；拨用；拨付 y{\(|j  
appropriation account 拨款帐目 0'Qo eFKG  
Appropriation Bill 拨款法案 Oxf,2r  
appropriation-in-aid system 补助拨款办法 zyFbu=d|O:  
approved assets 核准资产 H@8 ;6D  
approved basket stock 认可一篮子证券 &?7+8n&+  
approved budget 核准预算 O[
#B906JB  
approved charitable donation 认可慈善捐款 .g6(07TyV  
approved charitable institution 认可慈善机构 !& xc.39  
approved currency 核准货币；认可货币 +luW=
j0V  
approved estimates 核准预算 |p+ xM  
approved estimates of expenditure 核准开支预算 ;AgXl%Q  
approved overseas insurer 核准海外保险人
LQP4#7  
approved overseas trust company 核准海外信托公司 6b#J!:?  
approved pooled investment fund 核准汇集投资基金 ZBfB4<M9xS  
approved provident fund scheme 认可公积金计划 O:G-I$F|  
approved provision 核准拨款 tL@m5M%:N2  
approved redeemable share 核准可赎回股份 ;hp?wb  
approved regional stock 认可地区性证券 %D}]Z=gp  
approved retirement scheme 认可退休金计划 `'<
&<P  
approved subordinated loan 核准附属贷款 ?\Z-3l%M  
arbitrage 套戥；套汇；套利 5VPP 2;J  
arbitrageur 套戥者；套汇者 a0x/?)DO  
arbitrary amount 临时款项 & pS5_x  
arrangement 措施；安排；协定 u<{uUui}$v  
arrears 欠款 SwPc<Z?P  
arrears of pay 欠付薪酬 ^!>o5Y)  
arrears of revenue 逾期未收税款；逾期未收的帐项 z"lRfOWI  
articles of association 组织章程；组织细则；组织章程细则 O}_Z"y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nxh9'"th  
ascertainment of profit 确定利润 ;}gS8I|  
"Asia Clear" “亚洲结算系统”