[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 B$a-og(  
allotment notice 股份配售通知；配股通知 `jsEN ;<  
allotment of shares 股份分配 SoQR#(73HK  
allowable 可获宽免；免税的 i*[n{=*l@  
allowable business loss 可扣除的营业亏损 gK1g]Tc@G  
allowable expenses 可扣税的支出 l54 m22pfv  
allowance 免税额；津贴；备抵；准备金 -j`LhS
~|  
allowance for debts 债项的免税额 c$H+g,7xQ-  
allowance for depreciation by wear and tear 耗损折旧免税额 t~p y=\  
allowance for funeral expenses 殡殓费的免税额 {6,|IGAq V  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `E`HVZ}  
allowance for repairs and outgoings 修葺及支出方面的免税额 M"Y0jQ(  
allowance to debtor 给债务人的津贴 k$7Z^~?Fz  
alteration of capital 资本更改 -4 Ux,9
&  
alternate trustee 候补受托人 7&%^>PU7  
amalgamation 合并 ~)X[(T{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _eQ-`?  
ambit of charges 征税范围；收费范围 >hsuAU.UOR  
amended valuation 经修订的估值 b>=_*nw9  
American Commodities Exchange 美国商品交易所 fg*@<'  
American Express Bank Limited 美国运通银行 @F5f"8!.\  
American Stock Exchange 美国证券交易所 cDk V;$  
amortization 摊销 U~f4e7x*O  
amount due from banks 存放银行同业的款项 v;2CU  
amount due from banks abroad 存放海外银行同业的款项 w4};q%OBj  
amount due from holding companies 控股公司欠款 W6/ @W  
amount due from local banks 存放本港银行同业的款项 +}kgQ^  
amount due to banks 银行同业的存款 Frm;Ej3?$  
amount due to banks abroad 海外银行同业的存款 n! h7
 
amount due to holding companies 控股公司存款 K 1#ji*Tp  
amount due to local banks 本港银行同业的存款 N/F
$bv  
amount due to outport banks 外埠银行同业的存款 Ol@ _(U  
amount for note issue 发行纸币的款额 3=.Y,ENM;  
amount of bond 担保契据的款额 `N87h"  
amount of consideration 代价款额 7[#xOZT  
amount of contribution 供款数额 x?,9_va]  
amount of indebtedness 负债款额 VD7i52x S  
amount of principal of the loan 贷款本金额 \=2m7v#E  
amount of rates chargeable 应征差饷数额 ]7YNI S  
amount of share capital 股本额 -*ELLY[  
amount of sums assured 承保款额 4B[D/kIg  
amount of variation 变动幅度 p<GR SJIk=  
amount of vote 拨款数额 Qu\@Y[eia5  
amount payable 应付款额 Zj9c9  
amount receivable 应收款额 l|`^*%W@u6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LF<wt2?*  
analysis 分析 #2p#VQh  
ancillary risk 附属风险 Nh!_l  
annual account 周年帐目；周年帐目报表；年度决算；年结 > 0>  
annual accounting date 年结日期 ?A*Kg;IU  
annual allowance 每年免税额；年积金；年度津贴；年津 &)9{HRP  
annual balance 年度余额 D{7w!z  
annual disposable income 每年可动用收入 e{w>%)rcP  
annual estimates 周年预算 +OaUP*\Dd  
annual fee 年费 5]Da{Wmgs  
annual general meeting 周年大会 -apXI.  
annual growth rate 年增率；每年增长率 $W 8Cf[a  
annual long-term supplement 长期个案每年补助金 mLbN/M  
annual pensionable emolument 可供计算退休金的年薪 xhs#u  
annual report 年报 /Ft:ffR|R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p.JXSn  
annual return 周年报表；周年申报表；每年报税表格 Sb &lhgW]c  
Annual Return Rules 《周年报表规则》 k[|~NLB8  
annual review of consumer prices 每年消费物价回顾 ,XKCz ]8V  
annual roll-forward basis 逐年延展方式 P }7 zE3V  
annual salary 年薪 2b@tj 5  
annual statement 年度报表；年度决算表 c/3
$AUsuO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S6i@"h5  
annuitant 年金受益人 +b$S~0n
 
annuity 年金 D)b}f`  
annuity contract 年金合约 R[[ ,q:4  
annuity on human life 人寿年金 PO-"M)M  
antecedent debt 先前的债项 Y$ Fj2nk+  
ante-dated cheque 倒填日期支票 %/9;ZV  
anticipated expenditure 预期开支 X"asfA[6K  
anticipated net profit 预期纯利 P.\nLE J=  
anticipated revenue 预期收入 v1G"3fy
9  
anti-inflation measure 反通货膨胀措施 eCbf9B  
anti-inflationary stance 反通货膨胀立场 :*i f  
apparent deficit 表面赤字 R=)55qu  
apparent financial solvency 表面偿债能力 /%rq hHs  
apparent partner 表面合伙人 Yg|lq9gD  
application for personal assessment 个人入息课税申请书 x34f9! 't  
application of fund 资金应用 (#\pQ51  
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 6cS>bl  
appointed actuary 委任精算师 F3U`ueP  
appointed auditor 委任核数师；委任审计师 u0s8yPA  
appointed trustee 委任的受托人 `u'bRp  
appointer 委任人 G7LIdn=  
apportioned pro rata 按比例分摊 Td\o9
 
apportionment 分配；分摊 k\)Cw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W m&  
apportionment formula 分摊方程式 L{{CAB!  
apportionment of estate duty 遗产税的分摊 L,[;k  
appraisal 估价；评估 yx{3J  
appreciable growth 可观增长 !vD{Df>  
appreciable impact 显着影响 V\ 5 L?}  
appreciable increase 可观增长 .3qu9eP  
appreciation 增值；升值 BHFY%6J!  
appreciation against other currencies 相对其他货币升值 i{c@S:&@^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s0u{dqP  
appreciation tax 增值税 ~g;   
appropriation 拨款；拨用；拨付 + /{L#e>  
appropriation account 拨款帐目 ^]C&tG0 !  
Appropriation Bill 拨款法案 _~'+Qe_o$5  
appropriation-in-aid system 补助拨款办法 Qeq5gN]  
approved assets 核准资产 X|LxV]  
approved basket stock 认可一篮子证券 J%C#V}z7E  
approved budget 核准预算 eet Q}]  
approved charitable donation 认可慈善捐款 Ddju~510  
approved charitable institution 认可慈善机构 6=hk=2]f  
approved currency 核准货币；认可货币 )~)*=u/  
approved estimates 核准预算 2;3f=$3  
approved estimates of expenditure 核准开支预算 oFsM6+\/S  
approved overseas insurer 核准海外保险人 0u B'g+MU`  
approved overseas trust company 核准海外信托公司 arK_oh0B  
approved pooled investment fund 核准汇集投资基金 F/c$v  
approved provident fund scheme 认可公积金计划 ; 0v>Rfa  
approved provision 核准拨款 o|pT;1a"  
approved redeemable share 核准可赎回股份 F/d7q%I  
approved regional stock 认可地区性证券 ~p0c3*  
approved retirement scheme 认可退休金计划 Z)9g~g94  
approved subordinated loan 核准附属贷款 siD
h="{s  
arbitrage 套戥；套汇；套利 `lDut1J5n  
arbitrageur 套戥者；套汇者 ^eYqll /U  
arbitrary amount 临时款项 F^$led1/F  
arrangement 措施；安排；协定 fl\aqtF  
arrears 欠款 V%0I%\0Y  
arrears of pay 欠付薪酬 FyoEQ%.bI  
arrears of revenue 逾期未收税款；逾期未收的帐项 e-hjC6Q U  
articles of association 组织章程；组织细则；组织章程细则 ?L) !pP]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1nknSw#  
ascertainment of profit 确定利润  $! @\  
"Asia Clear" “亚洲结算系统”