[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 c3CWRi`LE  
allotment notice 股份配售通知；配股通知 ^t#&@-'(d  
allotment of shares 股份分配 c(~[$)i6  
allowable 可获宽免；免税的 ^=-y%kp"  
allowable business loss 可扣除的营业亏损 .~7FyL l$  
allowable expenses 可扣税的支出 _BP&n  
allowance 免税额；津贴；备抵；准备金 #n8IZ3+
  
allowance for debts 债项的免税额 RtM8yar+sn  
allowance for depreciation by wear and tear 耗损折旧免税额 U3dwI:cG  
allowance for funeral expenses 殡殓费的免税额 qO|R^De  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 av|g}xnj  
allowance for repairs and outgoings 修葺及支出方面的免税额 &eX!#nQ_.  
allowance to debtor 给债务人的津贴 N <Xq]! K-  
alteration of capital 资本更改 ?o|f':  
alternate trustee 候补受托人 ~o~!+`@q  
amalgamation 合并 =D<PV Go9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fNW"+ <W  
ambit of charges 征税范围；收费范围 }|8_9Rx0*  
amended valuation 经修订的估值 VG ;kPzze  
American Commodities Exchange 美国商品交易所 aq@ 8"b(.  
American Express Bank Limited 美国运通银行 P&^;656r  
American Stock Exchange 美国证券交易所 ~XmLX)vO/  
amortization 摊销 m3/O.DY%0  
amount due from banks 存放银行同业的款项 5lUF7:A>#  
amount due from banks abroad 存放海外银行同业的款项 QvKh,rBFVG  
amount due from holding companies 控股公司欠款 ,tu
.2VQc@  
amount due from local banks 存放本港银行同业的款项 NdD`Hn-  
amount due to banks 银行同业的存款 / ^#;d UB  
amount due to banks abroad 海外银行同业的存款 z?*w8kU&>  
amount due to holding companies 控股公司存款 7Bd-!$j+  
amount due to local banks 本港银行同业的存款 [rV>57`YD  
amount due to outport banks 外埠银行同业的存款 U ^5Kz-5.  
amount for note issue 发行纸币的款额 Evg_q>  
amount of bond 担保契据的款额 %2{%Obp'  
amount of consideration 代价款额 8&qZ0GLaT  
amount of contribution 供款数额 DrY:9[LP  
amount of indebtedness 负债款额 2Tp1n8FV  
amount of principal of the loan 贷款本金额 he C/\@B  
amount of rates chargeable 应征差饷数额 `3WFjU5a  
amount of share capital 股本额 A#J`;5!Sc  
amount of sums assured 承保款额 \=ux atw  
amount of variation 变动幅度 GkTiDm?  
amount of vote 拨款数额 st:`y=F_  
amount payable 应付款额 9CWezI+  
amount receivable 应收款额 a C\MJ 9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?En O"T.  
analysis 分析 MS 81sN\d  
ancillary risk 附属风险 8y.wSu  
annual account 周年帐目；周年帐目报表；年度决算；年结 V8C:"UZ;  
annual accounting date 年结日期 wc}5 m Hs  
annual allowance 每年免税额；年积金；年度津贴；年津 eoG$.M"  
annual balance 年度余额 f$Fhf?'  
annual disposable income 每年可动用收入 xg;+<iW  
annual estimates 周年预算 o.!~8mD  
annual fee 年费 & ;[Io  
annual general meeting 周年大会 AicBSqUke  
annual growth rate 年增率；每年增长率 '}Z~JYa0  
annual long-term supplement 长期个案每年补助金 7'W%blg !V  
annual pensionable emolument 可供计算退休金的年薪 v50bdj9}k  
annual report 年报 zck#tht4 n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W_\5nF  
annual return 周年报表；周年申报表；每年报税表格 ZQ%'`q\c  
Annual Return Rules 《周年报表规则》 ;S^
'V  
annual review of consumer prices 每年消费物价回顾 4gz H8sF  
annual roll-forward basis 逐年延展方式 7WkB>cn  
annual salary 年薪 KyYMfC  
annual statement 年度报表；年度决算表 AQ,' 6F9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q1"$<# t  
annuitant 年金受益人 4~Vx3gEV:  
annuity 年金 T?tgdJ  
annuity contract 年金合约 e4 78U$  
annuity on human life 人寿年金 9=8iy w  
antecedent debt 先前的债项 Bn#?zI  
ante-dated cheque 倒填日期支票 irFMmIb  
anticipated expenditure 预期开支 7vrl'^1  
anticipated net profit 预期纯利 w[zje rH3  
anticipated revenue 预期收入 aW)-?(6>  
anti-inflation measure 反通货膨胀措施 @s ?  
anti-inflationary stance 反通货膨胀立场 bYpntV  
apparent deficit 表面赤字 s E2D#D  
apparent financial solvency 表面偿债能力 8*#R]9  
apparent partner 表面合伙人 DEG[Z7Ju  
application for personal assessment 个人入息课税申请书 nYR#  
application of fund 资金应用 F4}]b(L  
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 vNV/eB8#S  
appointed actuary 委任精算师 ; >hNt  
appointed auditor 委任核数师；委任审计师 !;Yg/'vD-  
appointed trustee 委任的受托人 Xqg@ e:g  
appointer 委任人 "GMBjT8  
apportioned pro rata 按比例分摊 JQ8fdP A  
apportionment 分配；分摊 ;c-(ObSm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4
o <Uy  
apportionment formula 分摊方程式
8<S~Z:JK  
apportionment of estate duty 遗产税的分摊 WM7oM~&{6  
appraisal 估价；评估 X0bN3N  
appreciable growth 可观增长 |[<_GQl  
appreciable impact 显着影响 rzhWw-GY  
appreciable increase 可观增长 QdH\LL^8R4  
appreciation 增值；升值 J>wt(] y  
appreciation against other currencies 相对其他货币升值 3G,Oba[$<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `#F{Waww'  
appreciation tax 增值税 f9t6q*a`%  
appropriation 拨款；拨用；拨付 I5 o)_nc  
appropriation account 拨款帐目 ]HKQDc'  
Appropriation Bill 拨款法案 Pk{_(ybaY  
appropriation-in-aid system 补助拨款办法 `<``8  
approved assets 核准资产 E4`
N-3
 
approved basket stock 认可一篮子证券 "CSsCA$/  
approved budget 核准预算 2,$8icM  
approved charitable donation 认可慈善捐款 xu/cq9  
approved charitable institution 认可慈善机构 N..yQ-6x?  
approved currency 核准货币；认可货币 ,&]S(|2%>t  
approved estimates 核准预算 +%zAQeb  
approved estimates of expenditure 核准开支预算 =x%dNf$e{W  
approved overseas insurer 核准海外保险人 dA@]!  
approved overseas trust company 核准海外信托公司 p `8s  
approved pooled investment fund 核准汇集投资基金 2iY3Lsna  
approved provident fund scheme 认可公积金计划 jSD#X3qp  
approved provision 核准拨款  $UMFNjL  
approved redeemable share 核准可赎回股份 /\ y ?Y  
approved regional stock 认可地区性证券 B8.P
n  
approved retirement scheme 认可退休金计划 \8)U!9,$nn  
approved subordinated loan 核准附属贷款 6]V4muz#c  
arbitrage 套戥；套汇；套利 .*@;@06?
 
arbitrageur 套戥者；套汇者 iEVb"w059  
arbitrary amount 临时款项 2 #KJ asX  
arrangement 措施；安排；协定 /[a~3^Gs^  
arrears 欠款 oX#Q<2z*  
arrears of pay 欠付薪酬 3 R=,1<  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]e"=$2d$  
articles of association 组织章程；组织细则；组织章程细则 ''q@>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zvYq@Mhr  
ascertainment of profit 确定利润 0LPig[  
"Asia Clear" “亚洲结算系统”