[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 @" -[@  
allotment notice 股份配售通知；配股通知 7 &y'\  
allotment of shares 股份分配 Ns?8N":  
allowable 可获宽免；免税的 rkdf htpI  
allowable business loss 可扣除的营业亏损 Gqe?CM  
allowable expenses 可扣税的支出 c{YBCWA  
allowance 免税额；津贴；备抵；准备金 |"4+~z%/9!  
allowance for debts 债项的免税额 ,BG aJ|k  
allowance for depreciation by wear and tear 耗损折旧免税额 eko$c,&jY  
allowance for funeral expenses 殡殓费的免税额  4x.1J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,(h:0L2v7d  
allowance for repairs and outgoings 修葺及支出方面的免税额 H7&>cM  
allowance to debtor 给债务人的津贴 3v~804kWB  
alteration of capital 资本更改 V`F]L^m=L  
alternate trustee 候补受托人 o:`>r/SlL  
amalgamation 合并 `zQ2i}Uju  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tO0MYEx"  
ambit of charges 征税范围；收费范围 }$6;g-|HX  
amended valuation 经修订的估值 |y,%dFN Lf  
American Commodities Exchange 美国商品交易所 ulY8$jB  
American Express Bank Limited 美国运通银行 >Lv Q&fAo  
American Stock Exchange 美国证券交易所 -0Ws3  
amortization 摊销 8ZmU
(m  
amount due from banks 存放银行同业的款项 du,mbTQib  
amount due from banks abroad 存放海外银行同业的款项 nnP]x [  
amount due from holding companies 控股公司欠款 ,hMdxZJd  
amount due from local banks 存放本港银行同业的款项 2P&KU%D)0s  
amount due to banks 银行同业的存款 fdU`+[_  
amount due to banks abroad 海外银行同业的存款 [(*ObvEF  
amount due to holding companies 控股公司存款 %E1_)^^  
amount due to local banks 本港银行同业的存款 @m#1[n;  
amount due to outport banks 外埠银行同业的存款 BWtGeaW/sr  
amount for note issue 发行纸币的款额 0a1Vj56{)  
amount of bond 担保契据的款额 vvWje:H  
amount of consideration 代价款额 u 2)#Ml  
amount of contribution 供款数额 m%?+;V  
amount of indebtedness 负债款额 %jS#DVxBR  
amount of principal of the loan 贷款本金额 A>0wqT  
amount of rates chargeable 应征差饷数额 WUEjWJA-MB  
amount of share capital 股本额 m+jW+  
amount of sums assured 承保款额 U};~ff+  
amount of variation 变动幅度 cJIA/HQe  
amount of vote 拨款数额 d9@Pze">e  
amount payable 应付款额 >~+'V.CNW  
amount receivable 应收款额 F<W`zQ46  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aPELAU-  
analysis 分析 $|0?$U7!  
ancillary risk 附属风险 N:4oVi@Je  
annual account 周年帐目；周年帐目报表；年度决算；年结 GjHV|)^  
annual accounting date 年结日期 \J)ffEK
Ip  
annual allowance 每年免税额；年积金；年度津贴；年津 t<UtSkE1  
annual balance 年度余额 Ym]Dlz,o  
annual disposable income 每年可动用收入 '4T]=s~N  
annual estimates 周年预算 IY* ~df  
annual fee 年费 KG2ij~v  
annual general meeting 周年大会 ;usv/8  
annual growth rate 年增率；每年增长率 
~7kIe+V  
annual long-term supplement 长期个案每年补助金 e9F\U   
annual pensionable emolument 可供计算退休金的年薪 7 3 Oo;  
annual report 年报 Xp_3EQl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [@"7qKd 1  
annual return 周年报表；周年申报表；每年报税表格 @c>a  
Annual Return Rules 《周年报表规则》 |FR'?y1  
annual review of consumer prices 每年消费物价回顾 dn? #}^,"  
annual roll-forward basis 逐年延展方式 6Cdc?#&  
annual salary 年薪 E~b Yk 6  
annual statement 年度报表；年度决算表 Q')0 T>F-  
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 Y{Yp N  
annuitant 年金受益人 ~qj
nV  
annuity 年金 eD#R4  
annuity contract 年金合约 s#nd:$p3  
annuity on human life 人寿年金 |aaoi4OJ  
antecedent debt 先前的债项 2c%*u {=:  
ante-dated cheque 倒填日期支票 Vm3e6Y,K  
anticipated expenditure 预期开支 o3s ME2  
anticipated net profit 预期纯利 [~%\:of70n  
anticipated revenue 预期收入 {j0c)SETN  
anti-inflation measure 反通货膨胀措施 mbZS J  
anti-inflationary stance 反通货膨胀立场 w ^rINPAS  
apparent deficit 表面赤字 ^")SU(`  
apparent financial solvency 表面偿债能力 CyWaXp65  
apparent partner 表面合伙人 ulqh}Uv'  
application for personal assessment 个人入息课税申请书 Os9;;^k  
application of fund 资金应用 >3{l"SPU  
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 T#>1$0yv  
appointed actuary 委任精算师 e>FK5rz  
appointed auditor 委任核数师；委任审计师 ,hggmzA~  
appointed trustee 委任的受托人 =9LeFrz  
appointer 委任人 qaj~q(j~C  
apportioned pro rata 按比例分摊 z }t{bm  
apportionment 分配；分摊 D:r+3w:l]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qYwEPGa\  
apportionment formula 分摊方程式 K~U5jpc  
apportionment of estate duty 遗产税的分摊 s}O9[_v  
appraisal 估价；评估 7,pn0,HI  
appreciable growth 可观增长 *8a8Ng  
appreciable impact 显着影响 
XAnN<  
appreciable increase 可观增长 3ZAPcpB2  
appreciation 增值；升值 jTDaW 8@L  
appreciation against other currencies 相对其他货币升值 _xHEA2e!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (FwWyt  
appreciation tax 增值税 RKt#2%FFO  
appropriation 拨款；拨用；拨付 F$!K/Mm[  
appropriation account 拨款帐目 l9zkx'xt.-  
Appropriation Bill 拨款法案 *h H\H   
appropriation-in-aid system 补助拨款办法 03{ pxI
 
approved assets 核准资产 &idPO{G  
approved basket stock 认可一篮子证券 Kt 0 3F$  
approved budget 核准预算 O< \i{4}}  
approved charitable donation 认可慈善捐款 :*/'W5iM  
approved charitable institution 认可慈善机构 (b]r_|'  
approved currency 核准货币；认可货币 ]csfK${  
approved estimates 核准预算 4dd]Ju  
approved estimates of expenditure 核准开支预算 )-RI  
approved overseas insurer 核准海外保险人 FA+'E  
approved overseas trust company 核准海外信托公司 NJe^5>4`  
approved pooled investment fund 核准汇集投资基金 ;1wRo`RD  
approved provident fund scheme 认可公积金计划 =Eh~ wm  
approved provision 核准拨款 GJ3@".+6  
approved redeemable share 核准可赎回股份 65~X!90k  
approved regional stock 认可地区性证券 w7;,+Jq  
approved retirement scheme 认可退休金计划 u=U.+\f5  
approved subordinated loan 核准附属贷款 o-m9}pV  
arbitrage 套戥；套汇；套利 ;mi+[`E  
arbitrageur 套戥者；套汇者 `u *:wJsv  
arbitrary amount 临时款项 l-} );zH74  
arrangement 措施；安排；协定 7a0kat'\  
arrears 欠款 LRuB&4r8  
arrears of pay 欠付薪酬   OH*  
arrears of revenue 逾期未收税款；逾期未收的帐项 gaIN]9wLm  
articles of association 组织章程；组织细则；组织章程细则 tr<iFT}C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :B(vk3;U!  
ascertainment of profit 确定利润 zj+.MG04  
"Asia Clear" “亚洲结算系统”