[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 mw5?[@G-  
allotment notice 股份配售通知；配股通知 ZIdA\_c  
allotment of shares 股份分配 d,$d~alY  
allowable 可获宽免；免税的 cwV]!=RtO  
allowable business loss 可扣除的营业亏损 BPr^D0P  
allowable expenses 可扣税的支出 c)0amM  
allowance 免税额；津贴；备抵；准备金 <LRey%{q  
allowance for debts 债项的免税额 e$Y[Z{T5  
allowance for depreciation by wear and tear 耗损折旧免税额 =vT<EW}[  
allowance for funeral expenses 殡殓费的免税额 mXUYQ82  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,sGZ2=M}J  
allowance for repairs and outgoings 修葺及支出方面的免税额 1wW)tNKIF  
allowance to debtor 给债务人的津贴 0kDK~iT  
alteration of capital 资本更改 *%vwM7  
alternate trustee 候补受托人 81*M= ?  
amalgamation 合并 ,YhdY6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ttXjn  
ambit of charges 征税范围；收费范围 lgpW@g  
amended valuation 经修订的估值 [yj).*0  
American Commodities Exchange 美国商品交易所 XhsTT2B  
American Express Bank Limited 美国运通银行 n4lutnF  
American Stock Exchange 美国证券交易所 T;L>P[hNn  
amortization 摊销 Vb qto|X@  
amount due from banks 存放银行同业的款项 fIGFH
Zy,  
amount due from banks abroad 存放海外银行同业的款项 _
 pO`  
amount due from holding companies 控股公司欠款 R}mn*h6  
amount due from local banks 存放本港银行同业的款项 1N2,mo?2  
amount due to banks 银行同业的存款 #yI.nzA*  
amount due to banks abroad 海外银行同业的存款 5d@t7[]  
amount due to holding companies 控股公司存款 "7>>I D  
amount due to local banks 本港银行同业的存款 +h_ !0dG  
amount due to outport banks 外埠银行同业的存款 6!^[];%xN  
amount for note issue 发行纸币的款额 %zU`XVNN+  
amount of bond 担保契据的款额 bxK(9.  
amount of consideration 代价款额 PA w-6;  
amount of contribution 供款数额 RllY-JBO  
amount of indebtedness 负债款额 1009ES7*  
amount of principal of the loan 贷款本金额 oUQ07z\C  
amount of rates chargeable 应征差饷数额 1}ZKc=Pfu  
amount of share capital 股本额 r6'UUu  
amount of sums assured 承保款额 fIF<g@s  
amount of variation 变动幅度 e"r)R8  
amount of vote 拨款数额 B^D(5  
amount payable 应付款额 lt$zA%`odc  
amount receivable 应收款额 0ult7s}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $hxNhI  
analysis 分析 #E0t?:t5bk  
ancillary risk 附属风险 W0jZOP5_.$  
annual account 周年帐目；周年帐目报表；年度决算；年结 2FD=lR?6  
annual accounting date 年结日期 sS TPMh  
annual allowance 每年免税额；年积金；年度津贴；年津
9;%CHb&  
annual balance 年度余额 l<(Y_PE:  
annual disposable income 每年可动用收入 `bKA+c,f  
annual estimates 周年预算 !QmzrX}h  
annual fee 年费 D}3XFuZs_  
annual general meeting 周年大会 W(fr<<hL  
annual growth rate 年增率；每年增长率 ~"Gf<3^y+  
annual long-term supplement 长期个案每年补助金 wiX~D  
annual pensionable emolument 可供计算退休金的年薪 >s3gqSDR  
annual report 年报 A~nf#(!^]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~](fFa{  
annual return 周年报表；周年申报表；每年报税表格 *=Z26  
Annual Return Rules 《周年报表规则》 Ch )dLPz@  
annual review of consumer prices 每年消费物价回顾 p#f+P?  
annual roll-forward basis 逐年延展方式 avp;*G}  
annual salary 年薪 (SVWd gb  
annual statement 年度报表；年度决算表 (eCFWmO  
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 /9yaW7w  
annuitant 年金受益人 0^'
B3$>  
annuity 年金 {J/I-=CmML  
annuity contract 年金合约 t]1ubt2W  
annuity on human life 人寿年金 5W =(+Q>C  
antecedent debt 先前的债项 ~#\i!I;RY}  
ante-dated cheque 倒填日期支票 UkCnqNvx  
anticipated expenditure 预期开支 +&
KQ28r  
anticipated net profit 预期纯利 Q-rL$%~='  
anticipated revenue 预期收入 =\)IaZ  
anti-inflation measure 反通货膨胀措施 Rd+P,PO  
anti-inflationary stance 反通货膨胀立场 !e#xx]v3  
apparent deficit 表面赤字 hM@\RPsY  
apparent financial solvency 表面偿债能力 mxwdugr`  
apparent partner 表面合伙人 \F,DA"K_  
application for personal assessment 个人入息课税申请书 y%]8'q$  
application of fund 资金应用 ~`Qko-a&  
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 f]~c)P Cs  
appointed actuary 委任精算师 uQ LlA&I"  
appointed auditor 委任核数师；委任审计师 {mE! Vf  
appointed trustee 委任的受托人 #y]3LC#)^G  
appointer 委任人 R4%P:qM  
apportioned pro rata 按比例分摊 YEjY8]t  
apportionment 分配；分摊 'k&?DZ!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V[pv
J(  
apportionment formula 分摊方程式 u}9fj  
apportionment of estate duty 遗产税的分摊 o7&4G$FX~  
appraisal 估价；评估 e`{0d{Nd  
appreciable growth 可观增长 !a1i Un9  
appreciable impact 显着影响 PM$Ee #62R  
appreciable increase 可观增长 47 u@4"M  
appreciation 增值；升值
V9x8R  
appreciation against other currencies 相对其他货币升值 c(- Mc6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MWuXI1  
appreciation tax 增值税 5T4"j;_.BL  
appropriation 拨款；拨用；拨付 dw@E)  
appropriation account 拨款帐目 guN4-gGDr<  
Appropriation Bill 拨款法案 b'>8ZIY  
appropriation-in-aid system 补助拨款办法  *2u E  
approved assets 核准资产 ?BCyJ  
approved basket stock 认可一篮子证券 a!Yb1[  
approved budget 核准预算 yt.c5>B^  
approved charitable donation 认可慈善捐款 aj|5 #  
approved charitable institution 认可慈善机构 Pn TZ/|  
approved currency 核准货币；认可货币 P`s(kIe  
approved estimates 核准预算 .")b?#K  
approved estimates of expenditure 核准开支预算 2xmk,&s  
approved overseas insurer 核准海外保险人 + ?-qfp,:0  
approved overseas trust company 核准海外信托公司 ]>:^d%n,}  
approved pooled investment fund 核准汇集投资基金 x;$|#]+  
approved provident fund scheme 认可公积金计划 j~ym<-[{a  
approved provision 核准拨款 ||TtN
H  
approved redeemable share 核准可赎回股份 SqB/4P  
approved regional stock 认可地区性证券 .PVLWW  
approved retirement scheme 认可退休金计划 si/er"&o  
approved subordinated loan 核准附属贷款 Pw}_[[>$  
arbitrage 套戥；套汇；套利 :q2YBa  
arbitrageur 套戥者；套汇者 _[E\=
 
arbitrary amount 临时款项 7{BnXN[  
arrangement 措施；安排；协定 f==*"?6\  
arrears 欠款 'ND36jHcRD  
arrears of pay 欠付薪酬 }6~)bLzI}  
arrears of revenue 逾期未收税款；逾期未收的帐项 V> a*3D  
articles of association 组织章程；组织细则；组织章程细则 2o{@nN8%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^JhFI*  
ascertainment of profit 确定利润 P!+v:'P5f  
"Asia Clear" “亚洲结算系统”