[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 E DuLgg@  
allotment notice 股份配售通知；配股通知 MWv_BXQ  
allotment of shares 股份分配 [KA&KI^hF  
allowable 可获宽免；免税的 F+A"-k_\T#  
allowable business loss 可扣除的营业亏损 N&`VMEB)k  
allowable expenses 可扣税的支出 ,3_;JT"5  
allowance 免税额；津贴；备抵；准备金 G% w
VQ|1  
allowance for debts 债项的免税额 %G6ml,  
allowance for depreciation by wear and tear 耗损折旧免税额 ,?Pn-aC+  
allowance for funeral expenses 殡殓费的免税额 e0O2>w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1O bxQ_x  
allowance for repairs and outgoings 修葺及支出方面的免税额 vn"2"hPF|  
allowance to debtor 给债务人的津贴 )clSW  
alteration of capital 资本更改 csg:#-gE  
alternate trustee 候补受托人 ncg5%(2  
amalgamation 合并 }mRus<Ax  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3$Ew55  
ambit of charges 征税范围；收费范围 6QsH?!bu  
amended valuation 经修订的估值 Mq-QWx"P  
American Commodities Exchange 美国商品交易所 Zh
 qrN]x  
American Express Bank Limited 美国运通银行 8'Dp3x^W>  
American Stock Exchange 美国证券交易所 B .p&,K  
amortization 摊销 5y7rY!]Bf  
amount due from banks 存放银行同业的款项 =[8EQdR  
amount due from banks abroad 存放海外银行同业的款项 H=E`4E#k  
amount due from holding companies 控股公司欠款 `}:q@:%  
amount due from local banks 存放本港银行同业的款项 1iq,Gd-G.  
amount due to banks 银行同业的存款 &fJ92v?%^S  
amount due to banks abroad 海外银行同业的存款 >AsD6]   
amount due to holding companies 控股公司存款 70,V>=aJ  
amount due to local banks 本港银行同业的存款 7;dTQ.%n  
amount due to outport banks 外埠银行同业的存款 n}9vAvC  
amount for note issue 发行纸币的款额 9] /xAsD  
amount of bond 担保契据的款额 kCkSu-  
amount of consideration 代价款额 $mvcqn;  
amount of contribution 供款数额 (vm&&a@  
amount of indebtedness 负债款额 cjzhuH/y  
amount of principal of the loan 贷款本金额 !'>(r K$  
amount of rates chargeable 应征差饷数额 74 YMFI  
amount of share capital 股本额 F&US-ce:M  
amount of sums assured 承保款额 "dfq
  
amount of variation 变动幅度 |4uH  
amount of vote 拨款数额 <ijf':X=*  
amount payable 应付款额 _EeH  
amount receivable 应收款额 y6.}h9~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tydD~a  
analysis 分析 [:gPp)f,  
ancillary risk 附属风险 d (Ufj|;  
annual account 周年帐目；周年帐目报表；年度决算；年结 sg"J00  
annual accounting date 年结日期 9"Vch;U$  
annual allowance 每年免税额；年积金；年度津贴；年津 3R(GO.n=]  
annual balance 年度余额 O+I\Q?  
annual disposable income 每年可动用收入 hn9'M!*:O  
annual estimates 周年预算 V4cCu~(3;~  
annual fee 年费 fE"Q:K6r2  
annual general meeting 周年大会 C"bG?Mb  
annual growth rate 年增率；每年增长率 f8`K8Y]4  
annual long-term supplement 长期个案每年补助金 ~l$u~:4Ob  
annual pensionable emolument 可供计算退休金的年薪 xU$A/!oK  
annual report 年报 % 1Y!|306  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rU?sUm,ch  
annual return 周年报表；周年申报表；每年报税表格 4Q2=\-KFj  
Annual Return Rules 《周年报表规则》 Oo'IeXQ9(  
annual review of consumer prices 每年消费物价回顾 _2Sb?]Xn  
annual roll-forward basis 逐年延展方式 3nb&Z_/e  
annual salary 年薪 X`km\\*  
annual statement 年度报表；年度决算表 Cz=HxU80J  
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 ]
v=*WK  
annuitant 年金受益人 +2%ih!  
annuity 年金 4;anoqiG\  
annuity contract 年金合约 OiI[w8  
annuity on human life 人寿年金 i0`<`qSQh  
antecedent debt 先前的债项 AR9D;YfR~  
ante-dated cheque 倒填日期支票 KL:x!GsV5e  
anticipated expenditure 预期开支 ZH8O%>!  
anticipated net profit 预期纯利 ""cnZZ5)  
anticipated revenue 预期收入 a12Q/K  
anti-inflation measure 反通货膨胀措施 OO?d[7Wt0  
anti-inflationary stance 反通货膨胀立场 $hexJzX  
apparent deficit 表面赤字 'n`+R~Kkh  
apparent financial solvency 表面偿债能力 8S2sNpLi-g  
apparent partner 表面合伙人 *?|LE C  
application for personal assessment 个人入息课税申请书 .!uXhF'  
application of fund 资金应用 -2NXQ+m ;  
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 >B)&mC$$S  
appointed actuary 委任精算师 hdky:2^3  
appointed auditor 委任核数师；委任审计师 &R$6dG4  
appointed trustee 委任的受托人 h2kba6rwk  
appointer 委任人 f,QoA  
apportioned pro rata 按比例分摊 GE;S5X]X  
apportionment 分配；分摊 KU,KEtf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r{y&}gA  
apportionment formula 分摊方程式 NQQ+l0txI  
apportionment of estate duty 遗产税的分摊 up+W[#+  
appraisal 估价；评估 4.7YIM  
appreciable growth 可观增长 Dqss/vw
V  
appreciable impact 显着影响 ~JjL411pG  
appreciable increase 可观增长 W\mj?R  
appreciation 增值；升值 3m RP.<=  
appreciation against other currencies 相对其他货币升值 *|)a@VL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IXE`MLc  
appreciation tax 增值税 A*d Pw.  
appropriation 拨款；拨用；拨付 H C KD0xx  
appropriation account 拨款帐目 Jg3OMUt  
Appropriation Bill 拨款法案 ${(v Er#}k  
appropriation-in-aid system 补助拨款办法 t%@sz  
approved assets 核准资产 a!UQ]prT  
approved basket stock 认可一篮子证券 RmF,x9  
approved budget 核准预算 P2y`d9,Q  
approved charitable donation 认可慈善捐款 j\W"P_dpd  
approved charitable institution 认可慈善机构 Z>=IP-,>  
approved currency 核准货币；认可货币 Y0nn n  
approved estimates 核准预算 ZA
e'lgS  
approved estimates of expenditure 核准开支预算 _5<d'fBd  
approved overseas insurer 核准海外保险人 r6 k/QZT  
approved overseas trust company 核准海外信托公司 :H9\nU1  
approved pooled investment fund 核准汇集投资基金 BE,XiH;  
approved provident fund scheme 认可公积金计划 C\%T|ZDE  
approved provision 核准拨款 -Ky<P<@ezm  
approved redeemable share 核准可赎回股份 zNAID-5K;  
approved regional stock 认可地区性证券 <( "M;C3y  
approved retirement scheme 认可退休金计划 @Z0?1+k  
approved subordinated loan 核准附属贷款 kV>[$6  
arbitrage 套戥；套汇；套利 r~mZ?dI  
arbitrageur 套戥者；套汇者 UB%Zq1D|t  
arbitrary amount 临时款项 Ck`-<)uN  
arrangement 措施；安排；协定 'gBns  
arrears 欠款 OS$ }ej\  
arrears of pay 欠付薪酬 Ynn:,  
arrears of revenue 逾期未收税款；逾期未收的帐项 Uh6LU5  
articles of association 组织章程；组织细则；组织章程细则 e}@VR<h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ej_>*^b  
ascertainment of profit 确定利润 TA2HAMx)  
"Asia Clear" “亚洲结算系统”