[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 a({Rb?b  
allotment notice 股份配售通知；配股通知 i/_rz.
c~3  
allotment of shares 股份分配 l=XZBe*[g'  
allowable 可获宽免；免税的 "vybV WEE  
allowable business loss 可扣除的营业亏损 Bv~^keuj3t  
allowable expenses 可扣税的支出 !b!An; ',  
allowance 免税额；津贴；备抵；准备金 bTeuOpp  
allowance for debts 债项的免税额 hJ8&OCR }  
allowance for depreciation by wear and tear 耗损折旧免税额 A94:(z;{  
allowance for funeral expenses 殡殓费的免税额 Y S7lB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $,Xn@4  
allowance for repairs and outgoings 修葺及支出方面的免税额 2&S^\kf  
allowance to debtor 给债务人的津贴 b~fl,(sZp  
alteration of capital 资本更改 [p'2#Et  
alternate trustee 候补受托人 U>!TM##1QD  
amalgamation 合并 +arh/pd_I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3"Oipt+  
ambit of charges 征税范围；收费范围 M/W9"N[ta  
amended valuation 经修订的估值 Y{j~;G@Wl  
American Commodities Exchange 美国商品交易所 Nt\07*`qCr  
American Express Bank Limited 美国运通银行 zZ-/S~l  
American Stock Exchange 美国证券交易所 U*K4qJ6U  
amortization 摊销 M)K!!Jqh  
amount due from banks 存放银行同业的款项 m %+'St|qr  
amount due from banks abroad 存放海外银行同业的款项 gLt6u|0q  
amount due from holding companies 控股公司欠款 X n0HJ^
"_  
amount due from local banks 存放本港银行同业的款项 oNXYBeu+  
amount due to banks 银行同业的存款 A ,0}bFK  
amount due to banks abroad 海外银行同业的存款 ).,twf58  
amount due to holding companies 控股公司存款 ]EF"QLNN(  
amount due to local banks 本港银行同业的存款 $Xo_8SX,  
amount due to outport banks 外埠银行同业的存款 *j(fk[,i  
amount for note issue 发行纸币的款额 oD2
! [&  
amount of bond 担保契据的款额 ;FwUUKj  
amount of consideration 代价款额 1H">Rb30@  
amount of contribution 供款数额 o AN,_1v)  
amount of indebtedness 负债款额 x!S}Y"  
amount of principal of the loan 贷款本金额 T@vE@D  
amount of rates chargeable 应征差饷数额 fGj66rMGw  
amount of share capital 股本额 =
4x6v<  
amount of sums assured 承保款额 =\8 x  
amount of variation 变动幅度 ? -&k?I  
amount of vote 拨款数额 ysp,:)-%G@  
amount payable 应付款额 ql.[Uq  
amount receivable 应收款额 >9nVR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,>(X}Q  
analysis 分析 ~^Al#@  
ancillary risk 附属风险 D
{8B;+  
annual account 周年帐目；周年帐目报表；年度决算；年结 kQ\l7xd  
annual accounting date 年结日期 e 0$m<5  
annual allowance 每年免税额；年积金；年度津贴；年津 F _@` <d!  
annual balance 年度余额 [Ti' X#  
annual disposable income 每年可动用收入 }<
2|6 {  
annual estimates 周年预算 @CR<&^s5V  
annual fee 年费 9gK1Gx:  
annual general meeting 周年大会  nmL|v  
annual growth rate 年增率；每年增长率 R^@`]dX$  
annual long-term supplement 长期个案每年补助金 nRq[il0 `i  
annual pensionable emolument 可供计算退休金的年薪 ZrP 8 />  
annual report 年报 'YN:c
r,V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ={h^X0<s9  
annual return 周年报表；周年申报表；每年报税表格 i%f C`@  
Annual Return Rules 《周年报表规则》 [4;_8-[Nv  
annual review of consumer prices 每年消费物价回顾 ~PpU'[  
annual roll-forward basis 逐年延展方式 w5-^Py  
annual salary 年薪 4u2_xbT  
annual statement 年度报表；年度决算表 XkW@"pf&Fh  
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|]l2zlT  
annuitant 年金受益人 YuoErP=P  
annuity 年金 e7
Gb7c~  
annuity contract 年金合约 #"C*dNAB  
annuity on human life 人寿年金 S:2 xm8 i  
antecedent debt 先前的债项 d`?EEO  
ante-dated cheque 倒填日期支票 H-WNu+  
anticipated expenditure 预期开支 dj,lbUL  
anticipated net profit 预期纯利 7|J&fc5BP  
anticipated revenue 预期收入 s!Id55R]  
anti-inflation measure 反通货膨胀措施 rTC| 8e  
anti-inflationary stance 反通货膨胀立场 E/% F0\B  
apparent deficit 表面赤字 T sJ71  
apparent financial solvency 表面偿债能力 S]&i<V1qX  
apparent partner 表面合伙人 :w4H$+j  
application for personal assessment 个人入息课税申请书 D*HK[_5  
application of fund 资金应用 8,CL>*A  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 {qry2ZT5  
appointed actuary 委任精算师 jNIz:_c-~  
appointed auditor 委任核数师；委任审计师 ?K.!^G  
appointed trustee 委任的受托人 </fTn_{2s8  
appointer 委任人 t!ZFpMv]n  
apportioned pro rata 按比例分摊 dt>!=<|k  
apportionment 分配；分摊 ybB<AkYc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b` 9Zin  
apportionment formula 分摊方程式 ,.gI'YPQC  
apportionment of estate duty 遗产税的分摊 @[rlwwG,  
appraisal 估价；评估 E?mW4?  
appreciable growth 可观增长 O_
SM!!,  
appreciable impact 显着影响 Dt]FmU  
appreciable increase 可观增长 8HSGOs =8  
appreciation 增值；升值 t6+>Zr  
appreciation against other currencies 相对其他货币升值 aUBu"P$J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =gB{(   
appreciation tax 增值税  ~#zb  
appropriation 拨款；拨用；拨付 XoiZ"zE  
appropriation account 拨款帐目 }M \G  
Appropriation Bill 拨款法案 %bnjK
#o"Q  
appropriation-in-aid system 补助拨款办法 KEr?&e  
approved assets 核准资产 eR8>5:V_  
approved basket stock 认可一篮子证券 klj.\wg/p{  
approved budget 核准预算 1`n ZK$  
approved charitable donation 认可慈善捐款
0I.!  
approved charitable institution 认可慈善机构 4_
Rv}Yd  
approved currency 核准货币；认可货币 a@gm r%C  
approved estimates 核准预算 `udZ =S"/L  
approved estimates of expenditure 核准开支预算 ZW8;?#_  
approved overseas insurer 核准海外保险人 "  6  
approved overseas trust company 核准海外信托公司 t== a(e  
approved pooled investment fund 核准汇集投资基金 y\[GS
2nTX  
approved provident fund scheme 认可公积金计划  M Xl!  
approved provision 核准拨款 `JG7Pl/ih  
approved redeemable share 核准可赎回股份 ;W#/;C _h  
approved regional stock 认可地区性证券 =~QC)y_  
approved retirement scheme 认可退休金计划 >5]w\^QN9_  
approved subordinated loan 核准附属贷款 o&:n>:im  
arbitrage 套戥；套汇；套利 +Sdki::  
arbitrageur 套戥者；套汇者 51M'x_8  
arbitrary amount 临时款项 AwGDy +  
arrangement 措施；安排；协定 M7IQJFra  
arrears 欠款 l_*:StyR+  
arrears of pay 欠付薪酬 : ]JsUb{YK  
arrears of revenue 逾期未收税款；逾期未收的帐项 9
!6yo  
articles of association 组织章程；组织细则；组织章程细则 K,GX5c5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }=."X8zOI8  
ascertainment of profit 确定利润 }\\6"90g*  
"Asia Clear" “亚洲结算系统”