[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 s8qpK; O  
allotment notice 股份配售通知；配股通知 iP:^nt?  
allotment of shares 股份分配 ,^< 39ng  
allowable 可获宽免；免税的 <X
5ge>.  
allowable business loss 可扣除的营业亏损 86dz Jh  
allowable expenses 可扣税的支出 @+)T"5_Y[  
allowance 免税额；津贴；备抵；准备金 tL1\q
Qg  
allowance for debts 债项的免税额 yX%> %#$  
allowance for depreciation by wear and tear 耗损折旧免税额 E
x@}x#3  
allowance for funeral expenses 殡殓费的免税额 8DbP$Wwi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /11CC \  
allowance for repairs and outgoings 修葺及支出方面的免税额 "{3|(Qs  
allowance to debtor 给债务人的津贴 Rz FxO  
alteration of capital 资本更改 ~ahu{A4Bw  
alternate trustee 候补受托人 T!pZj_ h=  
amalgamation 合并 FL&Y/5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {0AlQ6.@>  
ambit of charges 征税范围；收费范围 )nK+`{;@!  
amended valuation 经修订的估值 ,9ew75Jl  
American Commodities Exchange 美国商品交易所 D$rn?@&g  
American Express Bank Limited 美国运通银行 }#Iqq9[  
American Stock Exchange 美国证券交易所 ;TwqZw[.  
amortization 摊销 A{T>Aac  
amount due from banks 存放银行同业的款项 n!lE|if  
amount due from banks abroad 存放海外银行同业的款项 /q7 $"wP  
amount due from holding companies 控股公司欠款 xon^=Wo;  
amount due from local banks 存放本港银行同业的款项  kE!ky\E  
amount due to banks 银行同业的存款 &_j<!3*  
amount due to banks abroad 海外银行同业的存款 N+H[Y4c?F&  
amount due to holding companies 控股公司存款 6Bexwf<u  
amount due to local banks 本港银行同业的存款 nrXKS&6  
amount due to outport banks 外埠银行同业的存款 nr(C*E
 
amount for note issue 发行纸币的款额 Tn(uH17  
amount of bond 担保契据的款额 m6 Y0,9
 
amount of consideration 代价款额 9y} J|z  
amount of contribution 供款数额 f9IqcCSW  
amount of indebtedness 负债款额 :Dtm+EQ  
amount of principal of the loan 贷款本金额 G Uh<AG*+  
amount of rates chargeable 应征差饷数额 wqa p~X  
amount of share capital 股本额 /Bk`3~]E>  
amount of sums assured 承保款额 +Mn(s36f2  
amount of variation 变动幅度 P=y1qq C  
amount of vote 拨款数额 77 Z:!J|  
amount payable 应付款额 >%n6n! "  
amount receivable 应收款额 -*-"kzgd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l <Z7bo  
analysis 分析 0Jd>V  
ancillary risk 附属风险 +#A
~O4%t  
annual account 周年帐目；周年帐目报表；年度决算；年结 iV\*7  
annual accounting date 年结日期 J*ZcZ FbWN  
annual allowance 每年免税额；年积金；年度津贴；年津 T8W^qrx.v  
annual balance 年度余额 Fta=yH}  
annual disposable income 每年可动用收入 uaCI2I  
annual estimates 周年预算 5>=4$!`  
annual fee 年费 ~(`MP<  
annual general meeting 周年大会 vNZ"x)?  
annual growth rate 年增率；每年增长率 uBC#4cX`D*  
annual long-term supplement 长期个案每年补助金 LA(/UA3Izd  
annual pensionable emolument 可供计算退休金的年薪 {W%XSE  
annual report 年报 E(f|LG[I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ')2LP;(  
annual return 周年报表；周年申报表；每年报税表格 IEI&P RD  
Annual Return Rules 《周年报表规则》 NpbZt;%t  
annual review of consumer prices 每年消费物价回顾 <Skf n`).  
annual roll-forward basis 逐年延展方式 55,2eg#{O  
annual salary 年薪 &0d5".|s  
annual statement 年度报表；年度决算表 "{~^EQq,  
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 ?/~Q9My  
annuitant 年金受益人 bz [?M}  
annuity 年金 Q#&6J=}  
annuity contract 年金合约 w7\ \m9  
annuity on human life 人寿年金 whGtVx|zR
 
antecedent debt 先前的债项 a\ B?J  
ante-dated cheque 倒填日期支票 0[8uuqV[cB  
anticipated expenditure 预期开支 5B3sRF}  
anticipated net profit 预期纯利 5CH8;sMK  
anticipated revenue 预期收入 'I>geW?{QK  
anti-inflation measure 反通货膨胀措施 UA4MtTp`  
anti-inflationary stance 反通货膨胀立场 z$(`{ o%a  
apparent deficit 表面赤字 c s:E^  
apparent financial solvency 表面偿债能力 ^ 7)H;$  
apparent partner 表面合伙人 SWT)M1O2  
application for personal assessment 个人入息课税申请书 _5OxESE  
application of fund 资金应用 bcAk$tA2  
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 >]Dn,*R  
appointed actuary 委任精算师 wawJZ+V  
appointed auditor 委任核数师；委任审计师 rf!i?vAe  
appointed trustee 委任的受托人 9pk-#/ag  
appointer 委任人 i|S/g.r  
apportioned pro rata 按比例分摊 C0ORBp  
apportionment 分配；分摊 20:![/7:!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bJynUZ  
apportionment formula 分摊方程式 ' wp _U/  
apportionment of estate duty 遗产税的分摊 _~2o  
appraisal 估价；评估 &F*eo`o}6  
appreciable growth 可观增长 { / ,?3  
appreciable impact 显着影响 gTdr  
appreciable increase 可观增长 $j4/ohwTDY  
appreciation 增值；升值 BJp~/H`vd  
appreciation against other currencies 相对其他货币升值 i\#?M "  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3]7j,1^  
appreciation tax 增值税 ]v+yeGIKS  
appropriation 拨款；拨用；拨付 Dh<}j3]  
appropriation account 拨款帐目
)vY)Mg  
Appropriation Bill 拨款法案 B f.- 5  
appropriation-in-aid system 补助拨款办法 V~$?]Z%_  
approved assets 核准资产 /#?!9c  
approved basket stock 认可一篮子证券 /U0,%  
approved budget 核准预算 g?u=n`k]\  
approved charitable donation 认可慈善捐款 JC/nHM  
approved charitable institution 认可慈善机构 I:;umyRH  
approved currency 核准货币；认可货币 EbJc%%c  
approved estimates 核准预算 :+8qtIytKX  
approved estimates of expenditure 核准开支预算 B
!4~A{  
approved overseas insurer 核准海外保险人 J2$,'(!(  
approved overseas trust company 核准海外信托公司 +{%)}?F  
approved pooled investment fund 核准汇集投资基金 x((Rm_'  
approved provident fund scheme 认可公积金计划 \]3[Xw-$  
approved provision 核准拨款 v"_E0 3!  
approved redeemable share 核准可赎回股份 4MCj*ok<  
approved regional stock 认可地区性证券 *
De'4r 2  
approved retirement scheme 认可退休金计划 &@w 0c> Y  
approved subordinated loan 核准附属贷款 L08lkq,  
arbitrage 套戥；套汇；套利 7s Gf_`Z  
arbitrageur 套戥者；套汇者 &#!1 Y[e^  
arbitrary amount 临时款项 ss`Sl$  
arrangement 措施；安排；协定 $M$-c{>s  
arrears 欠款 %Y9CZRY9  
arrears of pay 欠付薪酬 {=;<1PykLb  
arrears of revenue 逾期未收税款；逾期未收的帐项 q RRvZhf  
articles of association 组织章程；组织细则；组织章程细则 Ue!yK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 drbim8!q~  
ascertainment of profit 确定利润 P#[?Kfi  
"Asia Clear" “亚洲结算系统”