[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 &s;%(c04A  
allotment notice 股份配售通知；配股通知 yEqmB4^-  
allotment of shares 股份分配 z|?R=;,u`  
allowable 可获宽免；免税的 y?@Y\ b  
allowable business loss 可扣除的营业亏损 qL+y8*  
allowable expenses 可扣税的支出 DVcu*UVw  
allowance 免税额；津贴；备抵；准备金 #f~a\}$I  
allowance for debts 债项的免税额 )?bb]hZg?O  
allowance for depreciation by wear and tear 耗损折旧免税额 ?-84_i  
allowance for funeral expenses 殡殓费的免税额 lqCn5|S]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d$,i?d,  
allowance for repairs and outgoings 修葺及支出方面的免税额 yl 8v&e{  
allowance to debtor 给债务人的津贴  k"7eHSy,  
alteration of capital 资本更改 0amz#VIB<u  
alternate trustee 候补受托人 l=]vC +mU  
amalgamation 合并 YPy))>Q>cK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?W|IC8~d')  
ambit of charges 征税范围；收费范围 l9ihW^  
amended valuation 经修订的估值 ,< icW&a  
American Commodities Exchange 美国商品交易所 rWs5s!l,  
American Express Bank Limited 美国运通银行 VfcQibm  
American Stock Exchange 美国证券交易所 nm-Y?!J  
amortization 摊销 |\ (/dXXP  
amount due from banks 存放银行同业的款项  U ^9oc&  
amount due from banks abroad 存放海外银行同业的款项 _z5C plO  
amount due from holding companies 控股公司欠款 uRy6~'  
amount due from local banks 存放本港银行同业的款项 y&Hh8|'mC  
amount due to banks 银行同业的存款 5#o,]tP  
amount due to banks abroad 海外银行同业的存款 7 f*_  
amount due to holding companies 控股公司存款 ; MJ1Q  
amount due to local banks 本港银行同业的存款 ~=mM/@ HD  
amount due to outport banks 外埠银行同业的存款 Wu&Di8GhP  
amount for note issue 发行纸币的款额 /nP=E  
amount of bond 担保契据的款额 g\)z!DQ]  
amount of consideration 代价款额 a!K;8#xc  
amount of contribution 供款数额 tp^'W7E  
amount of indebtedness 负债款额 `x VA]GR4c  
amount of principal of the loan 贷款本金额 k9xKaJ%1  
amount of rates chargeable 应征差饷数额 EG.C2]Fi  
amount of share capital 股本额 T_Y}1n|7[  
amount of sums assured 承保款额 ):@%xoF5  
amount of variation 变动幅度 i?/?{p$#a-  
amount of vote 拨款数额 U
G_ 0Y8$  
amount payable 应付款额 7$=@q|$  
amount receivable 应收款额 P.B'Gh#^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 swFOh5z  
analysis 分析 mD)O\.uA  
ancillary risk 附属风险 i=oa"^c4  
annual account 周年帐目；周年帐目报表；年度决算；年结 (d#Z-w-  
annual accounting date 年结日期 rfi`Bp  
annual allowance 每年免税额；年积金；年度津贴；年津 3pW MS&  
annual balance 年度余额 3@?YTez#  
annual disposable income 每年可动用收入 ?&m]du#6  
annual estimates 周年预算
rtx]dc1m  
annual fee 年费 )x&@j4,  
annual general meeting 周年大会 8w[EyVHA  
annual growth rate 年增率；每年增长率 6S[D"Q94  
annual long-term supplement 长期个案每年补助金 ^b %8_?2m  
annual pensionable emolument 可供计算退休金的年薪 NF!1)  
annual report 年报 UJ$:5*S=u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 r_E)HL/A  
annual return 周年报表；周年申报表；每年报税表格
:
Qo  
Annual Return Rules 《周年报表规则》 ?\M6P?tpo&  
annual review of consumer prices 每年消费物价回顾 HjS^ nYl  
annual roll-forward basis 逐年延展方式 7~nCK  
annual salary 年薪 c.Z4f
7  
annual statement 年度报表；年度决算表 ]Hy PJ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %:?QE ;  
annuitant 年金受益人 /*^|5>-`i1  
annuity 年金 |uBC0f  
annuity contract 年金合约 D#1~]d  
annuity on human life 人寿年金 QS*cd|7J;  
antecedent debt 先前的债项 E_1
I|$  
ante-dated cheque 倒填日期支票 rI+w1'
;C1  
anticipated expenditure 预期开支 Ef!p:HBJ  
anticipated net profit 预期纯利 a BH1J]_  
anticipated revenue 预期收入 A i){,nh`0  
anti-inflation measure 反通货膨胀措施 GP Lt<K!<#  
anti-inflationary stance 反通货膨胀立场 GTe:k  
apparent deficit 表面赤字 gCr|e}w-  
apparent financial solvency 表面偿债能力 .<^YE%  
apparent partner 表面合伙人 ~C7<a48x  
application for personal assessment 个人入息课税申请书 X\2 hKUkT  
application of fund 资金应用
'A!/pUML  
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 AWXpA1(  
appointed actuary 委任精算师 A=d$ir K[  
appointed auditor 委任核数师；委任审计师 |;m`874  
appointed trustee 委任的受托人 0uO=wOIhH  
appointer 委任人 2U
`W[  
apportioned pro rata 按比例分摊 cNlY=L  
apportionment 分配；分摊 EvQwGt1)P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I''R\Bp  
apportionment formula 分摊方程式 / &D$kxz  
apportionment of estate duty 遗产税的分摊 Guw|00w,Q$  
appraisal 估价；评估 'F"Y?y:!  
appreciable growth 可观增长 G? gXK W  
appreciable impact 显着影响 g)?g7{&?>?  
appreciable increase 可观增长 aC~n:0v  
appreciation 增值；升值 7Ljj#!`lUp  
appreciation against other currencies 相对其他货币升值 56S S >b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |EV\a[  
appreciation tax 增值税 83ic@[  
appropriation 拨款；拨用；拨付 3u0<v%Qi  
appropriation account 拨款帐目 J7wQ=!g  
Appropriation Bill 拨款法案 x36#x  
appropriation-in-aid system 补助拨款办法 66@3$P%1p  
approved assets 核准资产 !_-sTZ  
approved basket stock 认可一篮子证券 DwY<qNWT  
approved budget 核准预算 EH*ym#Y  
approved charitable donation 认可慈善捐款 14n="-9  
approved charitable institution 认可慈善机构 =Cy>$/H64  
approved currency 核准货币；认可货币 ;s\;78`0  
approved estimates 核准预算 k3>ur>aW  
approved estimates of expenditure 核准开支预算 v<3o[mq  
approved overseas insurer 核准海外保险人 lAn+gDP  
approved overseas trust company 核准海外信托公司 Jhsv2,8 {  
approved pooled investment fund 核准汇集投资基金 j H.Ju|nO  
approved provident fund scheme 认可公积金计划 g2{H^YUN$_  
approved provision 核准拨款 C7 ]DJn  
approved redeemable share 核准可赎回股份 Vx6?@R  
approved regional stock 认可地区性证券 5u|=;Hz*)  
approved retirement scheme 认可退休金计划 $rpTs?j*K$  
approved subordinated loan 核准附属贷款 B(\r+"PB  
arbitrage 套戥；套汇；套利 >PJtG]D  
arbitrageur 套戥者；套汇者 CI!Eq&D,  
arbitrary amount 临时款项 _
m7U-;G  
arrangement 措施；安排；协定 x #tu  
arrears 欠款 p37zz4  
arrears of pay 欠付薪酬 En,)}yI  
arrears of revenue 逾期未收税款；逾期未收的帐项 q]N?@l]  
articles of association 组织章程；组织细则；组织章程细则 v
-;XyVx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A!ioji+{[  
ascertainment of profit 确定利润 UGmuX:@y76  
"Asia Clear" “亚洲结算系统”