[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 oQvG3(.  
allotment notice 股份配售通知；配股通知 u/h!i@_w[  
allotment of shares 股份分配 VK)K#!O8  
allowable 可获宽免；免税的 X|WAUp?  
allowable business loss 可扣除的营业亏损 V %cU @  
allowable expenses 可扣税的支出 32flOi:  
allowance 免税额；津贴；备抵；准备金 =lf&mD _/  
allowance for debts 债项的免税额 t7%!~s=,M  
allowance for depreciation by wear and tear 耗损折旧免税额 X%1fMC  
allowance for funeral expenses 殡殓费的免税额 2Q,8@2w;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S>]Jc$  
allowance for repairs and outgoings 修葺及支出方面的免税额 f]BG`rJX  
allowance to debtor 给债务人的津贴 :q2tda  
alteration of capital 资本更改 Y.Er!(pz  
alternate trustee 候补受托人 [Q/')5b  
amalgamation 合并 @ P=eu3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KJwkkCE/=  
ambit of charges 征税范围；收费范围 R;X8%'  
amended valuation 经修订的估值 {9<2{$
Og  
American Commodities Exchange 美国商品交易所 fWR]L47n  
American Express Bank Limited 美国运通银行 H>-?/H  
American Stock Exchange 美国证券交易所 !Cj1:P  
amortization 摊销 / 4K*iq  
amount due from banks 存放银行同业的款项 nFl=D=50-  
amount due from banks abroad 存放海外银行同业的款项 #zcp!WE.OI  
amount due from holding companies 控股公司欠款 bl>MD8bzLE  
amount due from local banks 存放本港银行同业的款项 d0b--v/  
amount due to banks 银行同业的存款  #EpDIL  
amount due to banks abroad 海外银行同业的存款 F6T@YSP  
amount due to holding companies 控股公司存款 Dk|<&uVV  
amount due to local banks 本港银行同业的存款 V 'Gi2gNaP  
amount due to outport banks 外埠银行同业的存款 eB:obz  
amount for note issue 发行纸币的款额 -#b-@sD  
amount of bond 担保契据的款额 tIb?23K0  
amount of consideration 代价款额
%>uGzQ61  
amount of contribution 供款数额 /FiFtAbb  
amount of indebtedness 负债款额 J,fXXi)J  
amount of principal of the loan 贷款本金额 FeS6>/  
amount of rates chargeable 应征差饷数额 i&^?p|eKa  
amount of share capital 股本额 R0fZ9_d7 }  
amount of sums assured 承保款额 5FHpJlFK,  
amount of variation 变动幅度 S\Qh#yFT  
amount of vote 拨款数额 u pf7:gk +  
amount payable 应付款额 @T1/S&F=  
amount receivable 应收款额 YtNoYOB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gU/\'~HG  
analysis 分析 %2<chq  
ancillary risk 附属风险 _Bh-
*l?K>  
annual account 周年帐目；周年帐目报表；年度决算；年结 \PzC:H  
annual accounting date 年结日期 Z{/C4" F  
annual allowance 每年免税额；年积金；年度津贴；年津 5cP]  
annual balance 年度余额 ?Z]}G  
annual disposable income 每年可动用收入 fPHv|_XM>  
annual estimates 周年预算 ~?aq=T  
annual fee 年费 4j)
Y>  
annual general meeting 周年大会 MUNeGqv  
annual growth rate 年增率；每年增长率 )%C482GO-  
annual long-term supplement 长期个案每年补助金 B[-%A!3 F  
annual pensionable emolument 可供计算退休金的年薪 L.15EXAB  
annual report 年报 4aAr|!8|h!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5SX0g(C  
annual return 周年报表；周年申报表；每年报税表格 U;KH
F{Vm  
Annual Return Rules 《周年报表规则》 _3T*[s;H  
annual review of consumer prices 每年消费物价回顾 T}2a~  
annual roll-forward basis 逐年延展方式 x}1(okc  
annual salary 年薪 i,ku91T  
annual statement 年度报表；年度决算表 3O
Fv_<6  
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 >}<:5gZtA  
annuitant 年金受益人 Z8kO*LYv  
annuity 年金 ekP=/;T#S  
annuity contract 年金合约 f9JD_hhP'  
annuity on human life 人寿年金 &}w,bG$  
antecedent debt 先前的债项 )TM![^d  
ante-dated cheque 倒填日期支票 h|%d=`P,  
anticipated expenditure 预期开支 Yq/|zTe{  
anticipated net profit 预期纯利 . xX xjl  
anticipated revenue 预期收入 .4F(Y_c  
anti-inflation measure 反通货膨胀措施 hS +;HB,  
anti-inflationary stance 反通货膨胀立场 UNYU2ze'  
apparent deficit 表面赤字 a|5GC pp  
apparent financial solvency 表面偿债能力 X\$
|oiR  
apparent partner 表面合伙人 ;pb~Zk/[,w  
application for personal assessment 个人入息课税申请书 1WcT>_$  
application of fund 资金应用 MH"c=mL:  
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 V85a{OBm,8  
appointed actuary 委任精算师 fylW)W4C  
appointed auditor 委任核数师；委任审计师 IwFg1\>  
appointed trustee 委任的受托人 :!tQqy2
 
appointer 委任人 %)l2dK&9"j  
apportioned pro rata 按比例分摊 FL/y{;  
apportionment 分配；分摊 ?b8NEVjw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X^9_'T9  
apportionment formula 分摊方程式 V%ykHo  
apportionment of estate duty 遗产税的分摊 RLulz|jC  
appraisal 估价；评估 R) @k|  
appreciable growth 可观增长 TmX~vZ  
appreciable impact 显着影响 q.<q(r  
appreciable increase 可观增长 giaO7Qh~  
appreciation 增值；升值 W .Hv2r3  
appreciation against other currencies 相对其他货币升值 B7}-g"p$/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qI;k2sQR  
appreciation tax 增值税 $ am7 xd  
appropriation 拨款；拨用；拨付 [(ty{  
appropriation account 拨款帐目 ,=oq)Fm]
 
Appropriation Bill 拨款法案 ,fET.s^|U  
appropriation-in-aid system 补助拨款办法 "t"dz'  
approved assets 核准资产 s o~p+]  
approved basket stock 认可一篮子证券 "-<u.$fE  
approved budget 核准预算 J4lE7aFDA~  
approved charitable donation 认可慈善捐款 r*+9<8-ZX<  
approved charitable institution 认可慈善机构 fU)hn  
approved currency 核准货币；认可货币 M_79\Gz"  
approved estimates 核准预算 G0]q(.sOy  
approved estimates of expenditure 核准开支预算 S~Q7>oNm  
approved overseas insurer 核准海外保险人 \3)%p('  
approved overseas trust company 核准海外信托公司 ]vT  
approved pooled investment fund 核准汇集投资基金 #llc
5i;  
approved provident fund scheme 认可公积金计划 &, $A7:  
approved provision 核准拨款 5QSd$J  
approved redeemable share 核准可赎回股份 V aq=f/  
approved regional stock 认可地区性证券 %WC pn<)  
approved retirement scheme 认可退休金计划 g4Hq<W"  
approved subordinated loan 核准附属贷款 8`u#tl(  
arbitrage 套戥；套汇；套利 JxD@y}ZYE  
arbitrageur 套戥者；套汇者 RE"}+D  
arbitrary amount 临时款项 ZQ20IY|,  
arrangement 措施；安排；协定 wc__g8?'  
arrears 欠款 i NQk{n  
arrears of pay 欠付薪酬 jjl4A}*0  
arrears of revenue 逾期未收税款；逾期未收的帐项 I}k!i+Yl  
articles of association 组织章程；组织细则；组织章程细则 P'Y8 t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8~2A"<{ub  
ascertainment of profit 确定利润 j./bVmd.  
"Asia Clear" “亚洲结算系统”