[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 "7v/-   
allotment notice 股份配售通知；配股通知 N=1zhI:VaQ  
allotment of shares 股份分配 Lu.D,oP  
allowable 可获宽免；免税的 -f&16pc1t  
allowable business loss 可扣除的营业亏损 )tH.P: 1~,  
allowable expenses 可扣税的支出 _zAHN0
d  
allowance 免税额；津贴；备抵；准备金 1 &24:&  
allowance for debts 债项的免税额  %+\ PN  
allowance for depreciation by wear and tear 耗损折旧免税额 hu?Q,[+o  
allowance for funeral expenses 殡殓费的免税额 tUS)1*{_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?gknJ:  
allowance for repairs and outgoings 修葺及支出方面的免税额 W[pOLc
-  
allowance to debtor 给债务人的津贴 5a$Q}!6E.Y  
alteration of capital 资本更改 Du
ESLMhz  
alternate trustee 候补受托人 RrFq"  
amalgamation 合并 gN2$;hb?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~%SmH[i  
ambit of charges 征税范围；收费范围 iD*%' #u  
amended valuation 经修订的估值 )e#KL$B)v  
American Commodities Exchange 美国商品交易所 F.zx]][JV  
American Express Bank Limited 美国运通银行 )gOV nA/M  
American Stock Exchange 美国证券交易所 !Tc jJ2T  
amortization 摊销 4o+SSS  
amount due from banks 存放银行同业的款项 D{- h2=V  
amount due from banks abroad 存放海外银行同业的款项 G`n|fuv  
amount due from holding companies 控股公司欠款 #[|~m;K(w  
amount due from local banks 存放本港银行同业的款项 9q +I  
amount due to banks 银行同业的存款 _n6ge*,E  
amount due to banks abroad 海外银行同业的存款 =NHE_4/p  
amount due to holding companies 控股公司存款 w_c)iJ  
amount due to local banks 本港银行同业的存款 `pMI@"m  
amount due to outport banks 外埠银行同业的存款 {1 VHz])I  
amount for note issue 发行纸币的款额 Rm@#GP`  
amount of bond 担保契据的款额 |l
4tR  
amount of consideration 代价款额 L<t>o":o  
amount of contribution 供款数额 #[ei/p  
amount of indebtedness 负债款额 L]wWJL  
amount of principal of the loan 贷款本金额 w}8 ,ICL  
amount of rates chargeable 应征差饷数额 ,;3bPjey  
amount of share capital 股本额 {e'P*j  
amount of sums assured 承保款额 wM$N#K@  
amount of variation 变动幅度 -L4fp  
amount of vote 拨款数额 `IP?w&k)  
amount payable 应付款额 j,DF' h  
amount receivable 应收款额 ldd8'2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Rz  sgPk  
analysis 分析 mLEJt,X  
ancillary risk 附属风险 TLcev*  
annual account 周年帐目；周年帐目报表；年度决算；年结 \,UpFuU\  
annual accounting date 年结日期  Dno]N  
annual allowance 每年免税额；年积金；年度津贴；年津 +8<|P&fH  
annual balance 年度余额 X8}m %  
annual disposable income 每年可动用收入 _Y
{8FN(4  
annual estimates 周年预算 m:6^yf
S  
annual fee 年费 7+N0$0w%r  
annual general meeting 周年大会 U yb-feG  
annual growth rate 年增率；每年增长率 u+5&^"72,  
annual long-term supplement 长期个案每年补助金 tTjadnX  
annual pensionable emolument 可供计算退休金的年薪 'E\/H17  
annual report 年报 ]%%I=r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |IcA8[  
annual return 周年报表；周年申报表；每年报税表格 HbOLf  
Annual Return Rules 《周年报表规则》 :EGvI  
annual review of consumer prices 每年消费物价回顾 (:(Imk;9  
annual roll-forward basis 逐年延展方式 AvmI<U  
annual salary 年薪 O{vVW9Q  
annual statement 年度报表；年度决算表 {[ |je]3v  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 aru;
yR  
annuitant 年金受益人 `49:!M$i  
annuity 年金 VyMFALSe]h  
annuity contract 年金合约 >(?}'pS8  
annuity on human life 人寿年金 Sg&0a$  
antecedent debt 先前的债项 )r0XQa]@$  
ante-dated cheque 倒填日期支票 <<FBT`Y [  
anticipated expenditure 预期开支 1"\^@qRv#  
anticipated net profit 预期纯利 ,`pUz[wl  
anticipated revenue 预期收入 ut*sx9
l  
anti-inflation measure 反通货膨胀措施 [QwBSq8)  
anti-inflationary stance 反通货膨胀立场 <)68ol~<  
apparent deficit 表面赤字 vVbBg; {  
apparent financial solvency 表面偿债能力 5cUz^ >  
apparent partner 表面合伙人 9ZD>_a  
application for personal assessment 个人入息课税申请书 ;i'mma_!  
application of fund 资金应用 KgH_-REN  
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 +=Y[RCXT  
appointed actuary 委任精算师 r" _U-w  
appointed auditor 委任核数师；委任审计师 [g/ &%n0^  
appointed trustee 委任的受托人 kC_Kb&Q0  
appointer 委任人 QmKEl|/{u  
apportioned pro rata 按比例分摊 e0"80"D  
apportionment 分配；分摊 ykS-5E`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MaS-*;BY,  
apportionment formula 分摊方程式 ,qK'!  
apportionment of estate duty 遗产税的分摊 p!o?2Lbiw  
appraisal 估价；评估 ,I2x&Ys&.  
appreciable growth 可观增长 yC:C  
appreciable impact 显着影响 T5_/*`F  
appreciable increase 可观增长 20,}T)}Tm  
appreciation 增值；升值 d)WGI RUx  
appreciation against other currencies 相对其他货币升值 >2s31 {  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 : GdLr  
appreciation tax 增值税 f-BPT2U+  
appropriation 拨款；拨用；拨付 O`^dy7>{U  
appropriation account 拨款帐目 u|+Dqe`  
Appropriation Bill 拨款法案 g=na3^PL6  
appropriation-in-aid system 补助拨款办法 :!QT ,  
approved assets 核准资产 ysH'X95  
approved basket stock 认可一篮子证券  ~LF/wx>  
approved budget 核准预算 yog(  
approved charitable donation 认可慈善捐款 4T>d%Tt+)  
approved charitable institution 认可慈善机构 Wx`$hvdq  
approved currency 核准货币；认可货币 cK1 Fv6V#  
approved estimates 核准预算 rYCIU  
approved estimates of expenditure 核准开支预算 gQY
s,  
approved overseas insurer 核准海外保险人 Vv&GyqoO]  
approved overseas trust company 核准海外信托公司 {00Qg{;K|  
approved pooled investment fund 核准汇集投资基金 >c@jl  
approved provident fund scheme 认可公积金计划 ts/Ha*h  
approved provision 核准拨款 {+^&7JX  
approved redeemable share 核准可赎回股份 XY,!v
LjL  
approved regional stock 认可地区性证券 P_.zp5>  
approved retirement scheme 认可退休金计划 (:>Sh0.  
approved subordinated loan 核准附属贷款 ^2`*1el  
arbitrage 套戥；套汇；套利 7Tc^}Q  
arbitrageur 套戥者；套汇者 r'<!wp@  
arbitrary amount 临时款项 E#~J"9k98  
arrangement 措施；安排；协定 Ez+8B|0P  
arrears 欠款 j" 5 +"j  
arrears of pay 欠付薪酬 O%1uBc  
arrears of revenue 逾期未收税款；逾期未收的帐项 }vEMG-sxX  
articles of association 组织章程；组织细则；组织章程细则 RZ0+Uu/J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pS~=T}o  
ascertainment of profit 确定利润 nC}Y+_wo0  
"Asia Clear" “亚洲结算系统”