[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 y:FxX8S$'e  
allotment notice 股份配售通知；配股通知 `5y+3v~"  
allotment of shares 股份分配 ZcTxE]Y  
allowable 可获宽免；免税的 MhE'_sq  
allowable business loss 可扣除的营业亏损 [1I>Bc&o*  
allowable expenses 可扣税的支出 ;n-)4b]\  
allowance 免税额；津贴；备抵；准备金 n@3(bl
5{  
allowance for debts 债项的免税额 6mawcK:7  
allowance for depreciation by wear and tear 耗损折旧免税额 >DHpD?Pm!  
allowance for funeral expenses 殡殓费的免税额 @<GVY))R8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~2R3MF.C  
allowance for repairs and outgoings 修葺及支出方面的免税额 Gi<ik~  
allowance to debtor 给债务人的津贴 =Mg/m'QI  
alteration of capital 资本更改 &4aY5y`8+f  
alternate trustee 候补受托人 %s]l^RZ  
amalgamation 合并 N8$MAW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uYh6q1@"~  
ambit of charges 征税范围；收费范围 ZI<p%IQ  
amended valuation 经修订的估值 410WWR&4_  
American Commodities Exchange 美国商品交易所 ;$ot,mH?T  
American Express Bank Limited 美国运通银行  T?!&a0  
American Stock Exchange 美国证券交易所 lX)RG*FlTC  
amortization 摊销 ya+eGD@N':  
amount due from banks 存放银行同业的款项 M4;A4V=W  
amount due from banks abroad 存放海外银行同业的款项 8vN}v3HV&  
amount due from holding companies 控股公司欠款 Y0kDHG  
amount due from local banks 存放本港银行同业的款项 @$5!
  
amount due to banks 银行同业的存款 ELx?ph-9  
amount due to banks abroad 海外银行同业的存款 Dxc`K?M  
amount due to holding companies 控股公司存款 NW}kvZ  
amount due to local banks 本港银行同业的存款 1' #%UA  
amount due to outport banks 外埠银行同业的存款 G4!$48  
amount for note issue 发行纸币的款额 e/;1<5tfj  
amount of bond 担保契据的款额 HvITw%`  
amount of consideration 代价款额 ;l]O mcL  
amount of contribution 供款数额 .Yxx   
amount of indebtedness 负债款额 [zO
   
amount of principal of the loan 贷款本金额 jGB2`^&d  
amount of rates chargeable 应征差饷数额 7e,EI9?.  
amount of share capital 股本额 ~=t,g S  
amount of sums assured 承保款额 G\ twx ;  
amount of variation 变动幅度 Ga4Ru  
amount of vote 拨款数额 # ;,b4O7@  
amount payable 应付款额 4KB)UPW  
amount receivable 应收款额 Zi+>#kDV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ulnG|3A9  
analysis 分析 48.2_H<  
ancillary risk 附属风险 |?c v5l7E  
annual account 周年帐目；周年帐目报表；年度决算；年结 RvL-SI%E  
annual accounting date 年结日期 d2w;d&2S  
annual allowance 每年免税额；年积金；年度津贴；年津 i!/V wGg  
annual balance 年度余额 J~Gq#C^e  
annual disposable income 每年可动用收入 3r=IO#  
annual estimates 周年预算 7)S;VG k  
annual fee 年费 t I9$m[  
annual general meeting 周年大会 c;,jb  
annual growth rate 年增率；每年增长率 5a9PM(  
annual long-term supplement 长期个案每年补助金 opz.kP[e,  
annual pensionable emolument 可供计算退休金的年薪 v})0zz?,1  
annual report 年报 1=DUFl.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M) 9Ss  
annual return 周年报表；周年申报表；每年报税表格 jWb;Xk4  
Annual Return Rules 《周年报表规则》 xUYUOyV  
annual review of consumer prices 每年消费物价回顾 -9"hJ4  
annual roll-forward basis 逐年延展方式 axOdGv5  
annual salary 年薪 dZ UB  
annual statement 年度报表；年度决算表 Im{I23.2  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Or&TGwo I  
annuitant 年金受益人 ;0V{^  
annuity 年金 DUg  
annuity contract 年金合约 tzv&E0|d  
annuity on human life 人寿年金 89F^I"Im(  
antecedent debt 先前的债项 EthnI7Y  
ante-dated cheque 倒填日期支票 A7.$soI\  
anticipated expenditure 预期开支 M*)}F  
anticipated net profit 预期纯利 pCSR^ua>  
anticipated revenue 预期收入 9:^SnHAa  
anti-inflation measure 反通货膨胀措施 V0m
WY!i  
anti-inflationary stance 反通货膨胀立场 H*_:IfI!  
apparent deficit 表面赤字 c ?mCt0Cg  
apparent financial solvency 表面偿债能力 ^ N]u  
apparent partner 表面合伙人 ya]CxnKR3  
application for personal assessment 个人入息课税申请书 ukV1_QeN[  
application of fund 资金应用 Qcu1&t\C  
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 be`\O  
appointed actuary 委任精算师 #RoGyrLo  
appointed auditor 委任核数师；委任审计师 %&bO+$H3  
appointed trustee 委任的受托人 |+//pGx  
appointer 委任人 ' }rUbJo  
apportioned pro rata 按比例分摊 e7/ b@  
apportionment 分配；分摊 R;6(2bTN6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x72bufd  
apportionment formula 分摊方程式 yG?,8!/]  
apportionment of estate duty 遗产税的分摊 r8XY"<
  
appraisal 估价；评估 XGZ1a/x;s  
appreciable growth 可观增长 #5)E4"m  
appreciable impact 显着影响 qp>O#tj[  
appreciable increase 可观增长 d?_Bll"  
appreciation 增值；升值 nG&=$7x^  
appreciation against other currencies 相对其他货币升值 0_Tr>hz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vX})6O   
appreciation tax 增值税 DPn]de:e  
appropriation 拨款；拨用；拨付 ~;W]0d4,\  
appropriation account 拨款帐目 tWVbD%u^  
Appropriation Bill 拨款法案 F+Og8^!  
appropriation-in-aid system 补助拨款办法 I,D24W4l  
approved assets 核准资产 djV^A  
approved basket stock 认可一篮子证券 BY"<90kBL  
approved budget 核准预算 Oqeoh<y!\  
approved charitable donation 认可慈善捐款 |4BS\fx~N  
approved charitable institution 认可慈善机构 xn(lkQ6Fm  
approved currency 核准货币；认可货币 ]O s!=rt  
approved estimates 核准预算 92+LY]jS  
approved estimates of expenditure 核准开支预算 zDY!0QZLF\  
approved overseas insurer 核准海外保险人 9mkt.>$  
approved overseas trust company 核准海外信托公司 LBT
{I)-K  
approved pooled investment fund 核准汇集投资基金 )r-t $ L  
approved provident fund scheme 认可公积金计划 MIasCH>r  
approved provision 核准拨款 +N2?fgA  
approved redeemable share 核准可赎回股份 b Mi,z3z  
approved regional stock 认可地区性证券 hZ!N8nWwNR  
approved retirement scheme 认可退休金计划 |Vc8W0~0  
approved subordinated loan 核准附属贷款 s%"3F<\  
arbitrage 套戥；套汇；套利 }s{RW<A  
arbitrageur 套戥者；套汇者
5+dQGcE@  
arbitrary amount 临时款项 NK]X="`  
arrangement 措施；安排；协定 ext`%$ U7  
arrears 欠款 <*0^X%Vf\  
arrears of pay 欠付薪酬 0 } uEM_a  
arrears of revenue 逾期未收税款；逾期未收的帐项 :P<} bGN  
articles of association 组织章程；组织细则；组织章程细则 fb[f >1|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B<(v\=xZ  
ascertainment of profit 确定利润 Az
[Yvu'<  
"Asia Clear" “亚洲结算系统”