[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 YDMimis\H5  
allotment notice 股份配售通知；配股通知 ;r}>1LhN  
allotment of shares 股份分配 Md4JaFA(  
allowable 可获宽免；免税的 ZD'fEqM  
allowable business loss 可扣除的营业亏损 rJ UXA<:2  
allowable expenses 可扣税的支出 Q]]5\C.  
allowance 免税额；津贴；备抵；准备金 K@PQLL#yJp  
allowance for debts 债项的免税额 rtM!|apr  
allowance for depreciation by wear and tear 耗损折旧免税额 d|8iD`sZz  
allowance for funeral expenses 殡殓费的免税额 Cw_XLMY%V1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CN"hx-f  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;Pi-H,1b  
allowance to debtor 给债务人的津贴 m+m,0Ey5H  
alteration of capital 资本更改 &@MiR8  
alternate trustee 候补受托人 3h|:ew[  
amalgamation 合并 CL-mt5Kx#7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B "z`X!\  
ambit of charges 征税范围；收费范围 L)LW5%.6  
amended valuation 经修订的估值  MX j7Z3  
American Commodities Exchange 美国商品交易所 CNiUHUD  
American Express Bank Limited 美国运通银行 Uc3-n`C  
American Stock Exchange 美国证券交易所 IO\>U(:vx  
amortization 摊销 $"/xi `  
amount due from banks 存放银行同业的款项 NH Cdf*  
amount due from banks abroad 存放海外银行同业的款项 ' `*{ig  
amount due from holding companies 控股公司欠款 YIQm;EEG  
amount due from local banks 存放本港银行同业的款项 AGN5=K*D  
amount due to banks 银行同业的存款 .#] V5g,  
amount due to banks abroad 海外银行同业的存款 De(\<H#  
amount due to holding companies 控股公司存款 u0@i3Po  
amount due to local banks 本港银行同业的存款 fiq4|!^h  
amount due to outport banks 外埠银行同业的存款 jB17]OCN  
amount for note issue 发行纸币的款额 M=hH:[6 &  
amount of bond 担保契据的款额 !)(c_ uz  
amount of consideration 代价款额 vNhi5EU  
amount of contribution 供款数额 :|:Disg  
amount of indebtedness 负债款额 ZO2$Aan  
amount of principal of the loan 贷款本金额 `KgWaf-  
amount of rates chargeable 应征差饷数额 hK,e<?N^  
amount of share capital 股本额 Qw ukhD7  
amount of sums assured 承保款额 KKd Sh1  
amount of variation 变动幅度 hZ0CnY8 '  
amount of vote 拨款数额 X&[S.$_U  
amount payable 应付款额 >_Dq)n;%  
amount receivable 应收款额 oT4A|M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5xm^[o2#y  
analysis 分析 ^qaS  
ancillary risk 附属风险 Z. ))=w6G  
annual account 周年帐目；周年帐目报表；年度决算；年结 GN4'LU  
annual accounting date 年结日期 cGhnI&  
annual allowance 每年免税额；年积金；年度津贴；年津 o 2 6R]  
annual balance 年度余额 1 jJ>(S  
annual disposable income 每年可动用收入 ' {L5 3cH=  
annual estimates 周年预算 cViEvS r  
annual fee 年费 -Cjc~{B>7X  
annual general meeting 周年大会 s0 ZF+6f  
annual growth rate 年增率；每年增长率 7|IOn5  
annual long-term supplement 长期个案每年补助金 b3G4cO;t;  
annual pensionable emolument 可供计算退休金的年薪 iwnctI  
annual report 年报 )x/Spb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RnN]m!"5  
annual return 周年报表；周年申报表；每年报税表格 ^T[8j/9o^  
Annual Return Rules 《周年报表规则》 FYI*44E  
annual review of consumer prices 每年消费物价回顾 @O/Jy2>3H  
annual roll-forward basis 逐年延展方式 NW'rqgG  
annual salary 年薪 JC
~L!)f  
annual statement 年度报表；年度决算表 FC:Z9{2!  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k !S0-/h  
annuitant 年金受益人 0UEEvD5  
annuity 年金 -kh O4,  
annuity contract 年金合约 HJVi:;o  
annuity on human life 人寿年金 )uvs%hK  
antecedent debt 先前的债项 4aAuE0  
ante-dated cheque 倒填日期支票 .5ap9li]  
anticipated expenditure 预期开支 *{qW7x.6h  
anticipated net profit 预期纯利 *OOi  
anticipated revenue 预期收入 +>#SB"'  
anti-inflation measure 反通货膨胀措施 x=g=
e <_  
anti-inflationary stance 反通货膨胀立场 ]d$:R`;  
apparent deficit 表面赤字 G x;U 3iV  
apparent financial solvency 表面偿债能力 O,`#h*{N  
apparent partner 表面合伙人 }pJ6CW  
application for personal assessment 个人入息课税申请书 b ^wL{q  
application of fund 资金应用 qB57w:J  
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 ^ lrq`1k  
appointed actuary 委任精算师 /;7\HZ$@/  
appointed auditor 委任核数师；委任审计师 zW^_w&fd^j  
appointed trustee 委任的受托人 |H`}w2U[j  
appointer 委任人 eI8rnp(Ia  
apportioned pro rata 按比例分摊 >wz&{9ni  
apportionment 分配；分摊 {sn RS)
-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &b[.bf  
apportionment formula 分摊方程式 Mu,}?%  
apportionment of estate duty 遗产税的分摊 hk =nXv2M  
appraisal 估价；评估 Zj@k3y  
appreciable growth 可观增长
| JZ3aS   
appreciable impact 显着影响 ,(H`E?m1w4  
appreciable increase 可观增长 k8!|WqfP  
appreciation 增值；升值  `mar-r_m  
appreciation against other currencies 相对其他货币升值 'R&Y pR  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J9!}8uD  
appreciation tax 增值税 OAoTsqj6  
appropriation 拨款；拨用；拨付 < Y5pAStg  
appropriation account 拨款帐目 pCXceNFo  
Appropriation Bill 拨款法案 {}r# s>  
appropriation-in-aid system 补助拨款办法 OF[y$<jM  
approved assets 核准资产 ?b?6/_W~R  
approved basket stock 认可一篮子证券 Gwyjie9t  
approved budget 核准预算 Wpgp YcPS  
approved charitable donation 认可慈善捐款 0(!j]w"r3  
approved charitable institution 认可慈善机构 ETt7?,x@  
approved currency 核准货币；认可货币 =Q\z*.5j.  
approved estimates 核准预算 dQX<X}  
approved estimates of expenditure 核准开支预算 eI?|Ps{S  
approved overseas insurer 核准海外保险人 {+`'ZU6C  
approved overseas trust company 核准海外信托公司 !GB\-(  
approved pooled investment fund 核准汇集投资基金 $AGW8"  
approved provident fund scheme 认可公积金计划 ?T]` X
 
approved provision 核准拨款 8+HXGqcv  
approved redeemable share 核准可赎回股份 ^HJvT)e4  
approved regional stock 认可地区性证券 !*[Fw1-J  
approved retirement scheme 认可退休金计划 <SK%W=  
approved subordinated loan 核准附属贷款 N_3$B=  
arbitrage 套戥；套汇；套利 F8u;C:^d  
arbitrageur 套戥者；套汇者 e70#"~gt[  
arbitrary amount 临时款项 1(S0hm[ov  
arrangement 措施；安排；协定 9|kc$+(+6  
arrears 欠款 6j*L]Sc  
arrears of pay 欠付薪酬 YJBlF2uD  
arrears of revenue 逾期未收税款；逾期未收的帐项 #%Z 0!  
articles of association 组织章程；组织细则；组织章程细则 .[%
^~q7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >XTDN  
ascertainment of profit 确定利润 MK"p~b0->  
"Asia Clear" “亚洲结算系统”