[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 Ae2Y\sAV  
allotment notice 股份配售通知；配股通知 S"
87 <o  
allotment of shares 股份分配 <Nc9F['&#  
allowable 可获宽免；免税的 *tkf) [(  
allowable business loss 可扣除的营业亏损 99]s/KD2yb  
allowable expenses 可扣税的支出 #.Ly  
allowance 免税额；津贴；备抵；准备金 U~c9PqjZ  
allowance for debts 债项的免税额 h\Zh^ B6J  
allowance for depreciation by wear and tear 耗损折旧免税额 G4#Yz6O  
allowance for funeral expenses 殡殓费的免税额 @wP.Rd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6Q+VW_~  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~EYdEqS)  
allowance to debtor 给债务人的津贴 =FFs8&PKys  
alteration of capital 资本更改 I>-}ys`[  
alternate trustee 候补受托人 N5k9o:2  
amalgamation 合并 kjQI=:i=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w Jvk  
ambit of charges 征税范围；收费范围 09G]t1!,  
amended valuation 经修订的估值 Z vyF"4QN  
American Commodities Exchange 美国商品交易所 &;GoCU Le  
American Express Bank Limited 美国运通银行 qzo)\,  
American Stock Exchange 美国证券交易所 (.{."  
amortization 摊销 SxC(:k2b;  
amount due from banks 存放银行同业的款项 Kj6+$l  
amount due from banks abroad 存放海外银行同业的款项 o+R(ux"  
amount due from holding companies 控股公司欠款 (ueH@A"9;  
amount due from local banks 存放本港银行同业的款项 L9whgXD  
amount due to banks 银行同业的存款 DAEWa Kui  
amount due to banks abroad 海外银行同业的存款 f\~w!-  
amount due to holding companies 控股公司存款 U[#q"'P|l  
amount due to local banks 本港银行同业的存款 K:pG<oV|}  
amount due to outport banks 外埠银行同业的存款 MUN:}S  
amount for note issue 发行纸币的款额 2fPMZ7Zd3  
amount of bond 担保契据的款额 _,-\;  
amount of consideration 代价款额 )*o) iN 7l  
amount of contribution 供款数额 5=4-IO6W[]  
amount of indebtedness 负债款额 3|Ar~_]  
amount of principal of the loan 贷款本金额 9@*4^Ks p  
amount of rates chargeable 应征差饷数额 A+3=OBpkW0  
amount of share capital 股本额 x_H"<-By  
amount of sums assured 承保款额 BTE&7/i21  
amount of variation 变动幅度 ({!*&DVu  
amount of vote 拨款数额 ab6D&  
amount payable 应付款额 \nQEvcH  
amount receivable 应收款额 )9!ZkZbv_m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x6=tS  
analysis 分析 kaC
n@$  
ancillary risk 附属风险 Yc( lY N  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q?9eu%G6I  
annual accounting date 年结日期 zH@+\#M  
annual allowance 每年免税额；年积金；年度津贴；年津 O}7aX '  
annual balance 年度余额 <R#:K7>O  
annual disposable income 每年可动用收入 &0-Pl. M  
annual estimates 周年预算 qZSW5lC0  
annual fee 年费 r1$x}I#Zv  
annual general meeting 周年大会 81wmKqDEs  
annual growth rate 年增率；每年增长率 I RI<no  
annual long-term supplement 长期个案每年补助金 G&7 } m  
annual pensionable emolument 可供计算退休金的年薪 ZJ_P=  
annual report 年报 e}L(tXZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l02aXxT)]  
annual return 周年报表；周年申报表；每年报税表格 .fY$$aD$4  
Annual Return Rules 《周年报表规则》 .q$/#hN:e  
annual review of consumer prices 每年消费物价回顾 7|?Ht]  
annual roll-forward basis 逐年延展方式 89A04HX  
annual salary 年薪 I,lzyxRP  
annual statement 年度报表；年度决算表 Y[fbm n^  
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 /bqJ6$  
annuitant 年金受益人 i"hn%u$V  
annuity 年金 zU};|Zw  
annuity contract 年金合约 tLx8}@X"  
annuity on human life 人寿年金 c<qJs-C4;  
antecedent debt 先前的债项 5d82Ms  
ante-dated cheque 倒填日期支票 ]PXpzruy  
anticipated expenditure 预期开支 N{zou?+  
anticipated net profit 预期纯利 \G1(r=fU  
anticipated revenue 预期收入 Al]z=  
anti-inflation measure 反通货膨胀措施 C6b(\#g(  
anti-inflationary stance 反通货膨胀立场 SCMZ-^b  
apparent deficit 表面赤字 \N g[lN  
apparent financial solvency 表面偿债能力 TUVqQ\oF:  
apparent partner 表面合伙人 e9?y0vT//  
application for personal assessment 个人入息课税申请书 . J*2J(T,  
application of fund 资金应用 OB~74}3;  
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 ymyk.#Z<%  
appointed actuary 委任精算师 ]5J*UZ}  
appointed auditor 委任核数师；委任审计师 W-ECmw(
 
appointed trustee 委任的受托人 `#N7ym;s@  
appointer 委任人 /ec~^S8X  
apportioned pro rata 按比例分摊 = G3A}  
apportionment 分配；分摊 ZbcpE~<a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Kum  
apportionment formula 分摊方程式 ~wRozV  
apportionment of estate duty 遗产税的分摊 GD .>u  
appraisal 估价；评估 H=9\B}  
appreciable growth 可观增长 j-etEWOTr  
appreciable impact 显着影响 \t@|-`  
appreciable increase 可观增长 )F35WP~  
appreciation 增值；升值 aD3Q-a[  
appreciation against other currencies 相对其他货币升值 R0mWVg oz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K3t^y`z  
appreciation tax 增值税 rW3fd.;kss  
appropriation 拨款；拨用；拨付 S-+^L|  
appropriation account 拨款帐目 cb~m==G  
Appropriation Bill 拨款法案 v|mZcAz  
appropriation-in-aid system 补助拨款办法  Z@`HFZJ  
approved assets 核准资产 *,DBRJ_*7  
approved basket stock 认可一篮子证券 <$ Ar*<,6  
approved budget 核准预算 -vC?bumR%  
approved charitable donation 认可慈善捐款 1e^-_Bo6'o  
approved charitable institution 认可慈善机构 /c1FFkq|K  
approved currency 核准货币；认可货币 _/!IjB:(70  
approved estimates 核准预算 {z}OZHJN  
approved estimates of expenditure 核准开支预算 `_v|O{DC{  
approved overseas insurer 核准海外保险人 )Hy|K1  
approved overseas trust company 核准海外信托公司 Gwkp(
9d  
approved pooled investment fund 核准汇集投资基金 XX(;,[(_  
approved provident fund scheme 认可公积金计划 SLc'1{  
approved provision 核准拨款 "GofQ5,|  
approved redeemable share 核准可赎回股份 %fz!'C_4  
approved regional stock 认可地区性证券 p(Q5!3C0q  
approved retirement scheme 认可退休金计划 3J}bI{3  
approved subordinated loan 核准附属贷款 u|D_"q~+6  
arbitrage 套戥；套汇；套利 b=+'i  
arbitrageur 套戥者；套汇者 Sc*O_c3D  
arbitrary amount 临时款项 RtR]9^:~  
arrangement 措施；安排；协定 QY<2i-A  
arrears 欠款 Ol24A^  
arrears of pay 欠付薪酬 mko<J0|4  
arrears of revenue 逾期未收税款；逾期未收的帐项 [?hc.COE  
articles of association 组织章程；组织细则；组织章程细则 u-7/4Y)c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6F3#Rxh  
ascertainment of profit 确定利润 ( Qw"^lE3  
"Asia Clear" “亚洲结算系统”