[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 / yCV-L2J  
allotment notice 股份配售通知；配股通知 7~'@m(9e  
allotment of shares 股份分配 X6RM2  
allowable 可获宽免；免税的 9[Mu  
allowable business loss 可扣除的营业亏损 qb &*,zN  
allowable expenses 可扣税的支出 Ry C7  
allowance 免税额；津贴；备抵；准备金 YSbN=Rj  
allowance for debts 债项的免税额 K 4BMa]/U  
allowance for depreciation by wear and tear 耗损折旧免税额 -|mABHjx*  
allowance for funeral expenses 殡殓费的免税额 x%1Rp[  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]7;;uhn`  
allowance for repairs and outgoings 修葺及支出方面的免税额 |UG)*t/  
allowance to debtor 给债务人的津贴 yrw!b\  
alteration of capital 资本更改 Jp- hFD  
alternate trustee 候补受托人 Vs >1%$If  
amalgamation 合并 &3<]F K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !?{5ET,gtN  
ambit of charges 征税范围；收费范围 GfDA5v[  
amended valuation 经修订的估值 8J} J
;Ga  
American Commodities Exchange 美国商品交易所 1Q< a+ l  
American Express Bank Limited 美国运通银行 *"@P2F&  
American Stock Exchange 美国证券交易所 d9s"y?8  
amortization 摊销 zx27aZ[  
amount due from banks 存放银行同业的款项 4y'R
EC  
amount due from banks abroad 存放海外银行同业的款项 *d(Dk*(  
amount due from holding companies 控股公司欠款 vJ!t.Vou  
amount due from local banks 存放本港银行同业的款项 i |*:gH  
amount due to banks 银行同业的存款 0!Yi.'+  
amount due to banks abroad 海外银行同业的存款 "2mVW_k  
amount due to holding companies 控股公司存款 c!zu0\[Id  
amount due to local banks 本港银行同业的存款 WVZ\4y  
amount due to outport banks 外埠银行同业的存款 E%T
vGe;#  
amount for note issue 发行纸币的款额 eX\t]{\oC  
amount of bond 担保契据的款额 YpJzRm{Ra  
amount of consideration 代价款额 c c:xT0Y  
amount of contribution 供款数额 j2+&B9(  
amount of indebtedness 负债款额 uJQeZEe  
amount of principal of the loan 贷款本金额 q6q=,<T%S  
amount of rates chargeable 应征差饷数额
J#\/znT  
amount of share capital 股本额 gb-n~m[y  
amount of sums assured 承保款额 nN[,$`JD,  
amount of variation 变动幅度 ,Fb#%r%  
amount of vote 拨款数额 ?pFHpz  
amount payable 应付款额 I8m(p+Z=  
amount receivable 应收款额 SLW1]ZaG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gv`PCA@/d  
analysis 分析 ips
NiFv:  
ancillary risk 附属风险 46b.= }  
annual account 周年帐目；周年帐目报表；年度决算；年结 K|iNEhuc  
annual accounting date 年结日期 <R2bz1!h.  
annual allowance 每年免税额；年积金；年度津贴；年津 pcE.  
annual balance 年度余额 _QQO&0Z  
annual disposable income 每年可动用收入 *fE5Z;!}  
annual estimates 周年预算 N3,EF1%  
annual fee 年费 /SyiJCx0  
annual general meeting 周年大会 Xr@0RFdr[  
annual growth rate 年增率；每年增长率 kHJjdgV  
annual long-term supplement 长期个案每年补助金 i+OyBDkJM!  
annual pensionable emolument 可供计算退休金的年薪 U9Sp$$
L  
annual report 年报 hSxf;>(d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O?P6rX
Kr  
annual return 周年报表；周年申报表；每年报税表格 9vXrC_W9  
Annual Return Rules 《周年报表规则》 0'gJSrgNI  
annual review of consumer prices 每年消费物价回顾 IlH*s/  
annual roll-forward basis 逐年延展方式 Q~jUZ-qN  
annual salary 年薪 iKu5K0x{>I  
annual statement 年度报表；年度决算表 ,$*$w<  
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 8$1<N  
annuitant 年金受益人 !O*\|7A(  
annuity 年金 Yt&^i(  
annuity contract 年金合约 'Ic
$p>  
annuity on human life 人寿年金 C@xh$(y  
antecedent debt 先前的债项 ~GZ(Ou-&  
ante-dated cheque 倒填日期支票 J:t1W=lJ3  
anticipated expenditure 预期开支 %GJ,&b|
 
anticipated net profit 预期纯利 ZZ.Gp B.  
anticipated revenue 预期收入 j#29L"  
anti-inflation measure 反通货膨胀措施 JD.WH|sZ5  
anti-inflationary stance 反通货膨胀立场 5K,Y6I&$SJ  
apparent deficit 表面赤字 >XBLm`a  
apparent financial solvency 表面偿债能力 t'^/}=c-  
apparent partner 表面合伙人 Y6+nfh_  
application for personal assessment 个人入息课税申请书 )8yNqnD  
application of fund 资金应用 }=NjFK_6  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -|g~--@Q  
appointed actuary 委任精算师  cO' \s  
appointed auditor 委任核数师；委任审计师 <~'\~Zd+  
appointed trustee 委任的受托人 `C,479~J  
appointer 委任人 ='a$>JVJ5  
apportioned pro rata 按比例分摊
/aP`|&G,)  
apportionment 分配；分摊 4~D?F
'o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~h -0rE  
apportionment formula 分摊方程式 |[8&5[);  
apportionment of estate duty 遗产税的分摊 <
f1Pj  
appraisal 估价；评估 O",:0<  
appreciable growth 可观增长 4\3Z$%2^LZ  
appreciable impact 显着影响 Ve<l7U;  
appreciable increase 可观增长 t=5K#SX}  
appreciation 增值；升值 woQYP ,  
appreciation against other currencies 相对其他货币升值 L9"V$MO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K%.\@l2Cp  
appreciation tax 增值税 @jX[Ho0W'  
appropriation 拨款；拨用；拨付 >Is Rd  
appropriation account 拨款帐目 +g%kr~w=  
Appropriation Bill 拨款法案 h>9GfF3  
appropriation-in-aid system 补助拨款办法 $0 eyp]XC\  
approved assets 核准资产 YuFJJAJ  
approved basket stock 认可一篮子证券 Ng2qu!F7  
approved budget 核准预算 \IIR2Xf,K  
approved charitable donation 认可慈善捐款 >k5nU^|B1  
approved charitable institution 认可慈善机构 YhRES]^  
approved currency 核准货币；认可货币 6|L< ? X  
approved estimates 核准预算 5?{a=r9  
approved estimates of expenditure 核准开支预算 h#a,<B|  
approved overseas insurer 核准海外保险人 s7[du_)  
approved overseas trust company 核准海外信托公司 IZ/+ROn  
approved pooled investment fund 核准汇集投资基金 P-.>vi^+  
approved provident fund scheme 认可公积金计划 h@&&.S`B  
approved provision 核准拨款 x[zt(kC0+  
approved redeemable share 核准可赎回股份 ,E <(K8  
approved regional stock 认可地区性证券 L TzD\C'  
approved retirement scheme 认可退休金计划 W$=Ad *  
approved subordinated loan 核准附属贷款 NJRk##Z  
arbitrage 套戥；套汇；套利 *F[@lY\p  
arbitrageur 套戥者；套汇者
-A^18r  
arbitrary amount 临时款项 Kf/1;:^  
arrangement 措施；安排；协定 ?#da4W  
arrears 欠款 a"@k11  
arrears of pay 欠付薪酬 $hXhq*5|c  
arrears of revenue 逾期未收税款；逾期未收的帐项 j#hFx+S  
articles of association 组织章程；组织细则；组织章程细则 Yi1lvB?m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c 2t<WRG  
ascertainment of profit 确定利润 G(" S6u  
"Asia Clear" “亚洲结算系统”