[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 GGsAisF"N  
allotment notice 股份配售通知；配股通知 Fh}GJE  
allotment of shares 股份分配 ;S'1fci6  
allowable 可获宽免；免税的 ,2mq}u>WU  
allowable business loss 可扣除的营业亏损 )hD77(c  
allowable expenses 可扣税的支出 12l1u[TlS  
allowance 免税额；津贴；备抵；准备金 p &i+i  
allowance for debts 债项的免税额 Pje1,B q  
allowance for depreciation by wear and tear 耗损折旧免税额 4 i`FSO  
allowance for funeral expenses 殡殓费的免税额 C-&s$5MzGb  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 USKC,&6&}  
allowance for repairs and outgoings 修葺及支出方面的免税额 96%N  
allowance to debtor 给债务人的津贴 S>d7q  
alteration of capital 资本更改 ">q?(i\  
alternate trustee 候补受托人 % "^CrG  
amalgamation 合并 `_
OB_F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "||' -(0  
ambit of charges 征税范围；收费范围 fjm3X$tR  
amended valuation 经修订的估值 ;7(vqm<V2~  
American Commodities Exchange 美国商品交易所 ceae~  
American Express Bank Limited 美国运通银行 zG<>-?q~'  
American Stock Exchange 美国证券交易所 VYQ]?XF3i  
amortization 摊销 YOUX  
amount due from banks 存放银行同业的款项 m(CsO|pz  
amount due from banks abroad 存放海外银行同业的款项 }s.\B 
 
amount due from holding companies 控股公司欠款 U}GO* +  
amount due from local banks 存放本港银行同业的款项 -5@hU8B'a  
amount due to banks 银行同业的存款 ogoEtKi  
amount due to banks abroad 海外银行同业的存款 gj82qy\:  
amount due to holding companies 控股公司存款 ;6`7 \  
amount due to local banks 本港银行同业的存款 nQG<OVRClS  
amount due to outport banks 外埠银行同业的存款 fbkAu  
amount for note issue 发行纸币的款额 jV#1d8qm  
amount of bond 担保契据的款额 h3Nbgxa.  
amount of consideration 代价款额 ONLhQJCb  
amount of contribution 供款数额 Pxgal4{6  
amount of indebtedness 负债款额 0<nW nD,z  
amount of principal of the loan 贷款本金额 y_T%xWK 5  
amount of rates chargeable 应征差饷数额 <4N E)!#  
amount of share capital 股本额 q'%!qa+  
amount of sums assured 承保款额 )2R]KU_=g  
amount of variation 变动幅度 m[Qr>="  
amount of vote 拨款数额 @`aPr26>?  
amount payable 应付款额 w } r mYQ  
amount receivable 应收款额 Iz&<rL;s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6ciA|J'MR  
analysis 分析 jI WX6  
ancillary risk 附属风险 \# 1p  
annual account 周年帐目；周年帐目报表；年度决算；年结 Xet} J@C  
annual accounting date 年结日期 $LtCI  
annual allowance 每年免税额；年积金；年度津贴；年津 r<'B\.#tp>  
annual balance 年度余额 9/O\769"'  
annual disposable income 每年可动用收入 4r9AUmJqw  
annual estimates 周年预算 E/_n}$Z  
annual fee 年费 avUdvV-  
annual general meeting 周年大会
T )bMHk  
annual growth rate 年增率；每年增长率 pMkM@OH  
annual long-term supplement 长期个案每年补助金 KD'}9{F,  
annual pensionable emolument 可供计算退休金的年薪 3H%bbFy  
annual report 年报
6`5DR~   
Annual Report on the Consumer Price Index 《消费物价指数年报》 _FN#Vq2  
annual return 周年报表；周年申报表；每年报税表格 I3YSW  
Annual Return Rules 《周年报表规则》 f5'vjWJ30  
annual review of consumer prices 每年消费物价回顾 UhSaqq  
annual roll-forward basis 逐年延展方式 i$H9~tPs  
annual salary 年薪 ~_ko$(;A  
annual statement 年度报表；年度决算表 cZAf?,>u  
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 
BuS[(  
annuitant 年金受益人 {-yw@Kq  
annuity 年金 3*oZol/  
annuity contract 年金合约 K pmq C$  
annuity on human life 人寿年金 {Vf].l:kn  
antecedent debt 先前的债项 AdRK)L  
ante-dated cheque 倒填日期支票 'Kd-A:K2g  
anticipated expenditure 预期开支 /Y| <0tq  
anticipated net profit 预期纯利  mE bj  
anticipated revenue 预期收入 YH&0Vy#c$  
anti-inflation measure 反通货膨胀措施 JY$;m3h  
anti-inflationary stance 反通货膨胀立场 l@>@2CB  
apparent deficit 表面赤字 aQ0pYk~(  
apparent financial solvency 表面偿债能力 l$C Y gm  
apparent partner 表面合伙人 3/ 8<dc  
application for personal assessment 个人入息课税申请书 m|PJwd6  
application of fund 资金应用 A#]78lR  
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 |zOwC9-6  
appointed actuary 委任精算师 `|4k>5k  
appointed auditor 委任核数师；委任审计师 %4Yq (e  
appointed trustee 委任的受托人 |^gnT`+  
appointer 委任人 RHmT$^=  
apportioned pro rata 按比例分摊 "fu@2y4^  
apportionment 分配；分摊 %ejq|i7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ccy q~  
apportionment formula 分摊方程式 LmPpt3[  
apportionment of estate duty 遗产税的分摊 Y$W)JWMY`  
appraisal 估价；评估 Lg|]|,%e  
appreciable growth 可观增长 iXqRX';F'}  
appreciable impact 显着影响 /$|-!e<5b\  
appreciable increase 可观增长 l_P90zm39!  
appreciation 增值；升值 K8h\T4  
appreciation against other currencies 相对其他货币升值 z]!w@:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5)ooE  
appreciation tax 增值税 euET)Ccq  
appropriation 拨款；拨用；拨付 H"wIa8A  
appropriation account 拨款帐目 A&X XL~yH  
Appropriation Bill 拨款法案 vHb^@z=  
appropriation-in-aid system 补助拨款办法 -a7BVEFts  
approved assets 核准资产 YAd%d |Q  
approved basket stock 认可一篮子证券 i>(TPj|  
approved budget 核准预算 yn.[-  
approved charitable donation 认可慈善捐款 X5+$:jq&  
approved charitable institution 认可慈善机构 N: 5 N}am  
approved currency 核准货币；认可货币 Fp>nu_-"  
approved estimates 核准预算 ;dTxQ_:  
approved estimates of expenditure 核准开支预算 c,}VC-  
approved overseas insurer 核准海外保险人 D{JwZL@7k2  
approved overseas trust company 核准海外信托公司 =0SJf 3  
approved pooled investment fund 核准汇集投资基金 m1M6N`f  
approved provident fund scheme 认可公积金计划 c~!ETwpHQ  
approved provision 核准拨款 ]N:Wt2   
approved redeemable share 核准可赎回股份 Pxgul7  
approved regional stock 认可地区性证券 X=Jt4 h9  
approved retirement scheme 认可退休金计划 8[
:G/8VI  
approved subordinated loan 核准附属贷款 `)TgGny01  
arbitrage 套戥；套汇；套利 g-cg3Vso  
arbitrageur 套戥者；套汇者 o+Q2lO5  
arbitrary amount 临时款项 IaO*{1re  
arrangement 措施；安排；协定 uYijzHQyD  
arrears 欠款 _AH_<Z(  
arrears of pay 欠付薪酬 wcGv#J],  
arrears of revenue 逾期未收税款；逾期未收的帐项 NosOd*S  
articles of association 组织章程；组织细则；组织章程细则 7yOBxb   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @[{5{ y  
ascertainment of profit 确定利润 Y[W]YPs  
"Asia Clear" “亚洲结算系统”