[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 :if5z2PE/  
allotment notice 股份配售通知；配股通知 ,DQ >&_D
K  
allotment of shares 股份分配 3~8AcX@  
allowable 可获宽免；免税的 ;WPI+`-  
allowable business loss 可扣除的营业亏损 IT7:QEfKU  
allowable expenses 可扣税的支出 M,Po54u  
allowance 免税额；津贴；备抵；准备金 oPE.gn_$  
allowance for debts 债项的免税额 J2x$uO{Bn  
allowance for depreciation by wear and tear 耗损折旧免税额 k.ww-nH  
allowance for funeral expenses 殡殓费的免税额 JG1
LS$p^  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Is~yVB02  
allowance for repairs and outgoings 修葺及支出方面的免税额 +0)5H>h  
allowance to debtor 给债务人的津贴 yl|R:/2 V  
alteration of capital 资本更改 ,7/\&X<`B  
alternate trustee 候补受托人 @u7%B}q7:  
amalgamation 合并 13]y)(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DwQp$l'NfW  
ambit of charges 征税范围；收费范围 y& Gw.N}<r  
amended valuation 经修订的估值 Zj5NWzj X  
American Commodities Exchange 美国商品交易所 Zr~"\llk  
American Express Bank Limited 美国运通银行 \>_eEZ5  
American Stock Exchange 美国证券交易所 <4SF~i  
amortization 摊销 .|tQ=l@I  
amount due from banks 存放银行同业的款项 ]oo|o1H87  
amount due from banks abroad 存放海外银行同业的款项 VdYOm  
amount due from holding companies 控股公司欠款 jR}*bIzv  
amount due from local banks 存放本港银行同业的款项 P/HHWiD`D  
amount due to banks 银行同业的存款 }:tAKO=+  
amount due to banks abroad 海外银行同业的存款 FkLQBpp(x  
amount due to holding companies 控股公司存款 -U&098}<K  
amount due to local banks 本港银行同业的存款 agGgJ@  
amount due to outport banks 外埠银行同业的存款 N>h]mX6  
amount for note issue 发行纸币的款额 P'KY.TjWb  
amount of bond 担保契据的款额 ~p0e=u  
amount of consideration 代价款额 :Fq2x_IUE  
amount of contribution 供款数额 UX+?0K  
amount of indebtedness 负债款额 vQE` c@^{  
amount of principal of the loan 贷款本金额 lb=2*dFJ1  
amount of rates chargeable 应征差饷数额 15RI(BN  
amount of share capital 股本额 _q2`m  
amount of sums assured 承保款额 DWHOSXA4  
amount of variation 变动幅度 dICnB:SSB  
amount of vote 拨款数额 r< N-A?a  
amount payable 应付款额 Ul7,k\q@  
amount receivable 应收款额 Z{j!s6Y@{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7 B4w.P,B  
analysis 分析 Tm'lN5}&9  
ancillary risk 附属风险 9G=A)j  
annual account 周年帐目；周年帐目报表；年度决算；年结 8JFnB(3xU  
annual accounting date 年结日期 Vu^Q4Z  
annual allowance 每年免税额；年积金；年度津贴；年津 jTGS6{E  
annual balance 年度余额 &^"s=g.  
annual disposable income 每年可动用收入 :cIu?7A  
annual estimates 周年预算 m(Pz7U.Q  
annual fee 年费 S8rW'}XJ=H  
annual general meeting 周年大会 zSX'  
annual growth rate 年增率；每年增长率 Jc9@VxWY  
annual long-term supplement 长期个案每年补助金 )L&n)w  
annual pensionable emolument 可供计算退休金的年薪 x`b~ZSNJ%  
annual report 年报 Y, p2eAss  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xV }:M  
annual return 周年报表；周年申报表；每年报税表格 il 8A&`%  
Annual Return Rules 《周年报表规则》 7cJO)cm0'  
annual review of consumer prices 每年消费物价回顾 `*.r'k2R  
annual roll-forward basis 逐年延展方式 6ba2^3GH  
annual salary 年薪 4IH0
un
 
annual statement 年度报表；年度决算表 W_Ws3L1;N  
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 e%5'(V-y,  
annuitant 年金受益人 rVc zO+E  
annuity 年金 AOq9v~)z-  
annuity contract 年金合约 MC[`<W)u  
annuity on human life 人寿年金 I{Y {
  
antecedent debt 先前的债项 0|qx/xo|-  
ante-dated cheque 倒填日期支票 FN8=YUYK%  
anticipated expenditure 预期开支 kfG65aa>_  
anticipated net profit 预期纯利 gXJ19zB+  
anticipated revenue 预期收入 >"m@qkh  
anti-inflation measure 反通货膨胀措施 rA>A=,  
anti-inflationary stance 反通货膨胀立场 H_xQ>~b
 
apparent deficit 表面赤字 7J</7\  
apparent financial solvency 表面偿债能力 V8|q"UX  
apparent partner 表面合伙人 UlLM<33_)  
application for personal assessment 个人入息课税申请书 8/kx3  
application of fund 资金应用 R-0_226  
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 nOL 25Y:  
appointed actuary 委任精算师 EzeDShN=J  
appointed auditor 委任核数师；委任审计师 Sj=69>m]5  
appointed trustee 委任的受托人 ,sQ0atk7ma  
appointer 委任人 r5fz6"  
apportioned pro rata 按比例分摊 .P0Qs&i  
apportionment 分配；分摊 /oixtO)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yScov)dp(  
apportionment formula 分摊方程式 DftGy:Ah3  
apportionment of estate duty 遗产税的分摊 cVv4gQD\  
appraisal 估价；评估 cxF?&0[mY  
appreciable growth 可观增长 +h9l%Pz  
appreciable impact 显着影响 0ga1Yr]  
appreciable increase 可观增长 EY[
Q%  
appreciation 增值；升值 o )}<  
appreciation against other currencies 相对其他货币升值 W@uH!n>k  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6{,K7FL  
appreciation tax 增值税 JCU3\39}  
appropriation 拨款；拨用；拨付 s5Bmv\e.i5  
appropriation account 拨款帐目 ky lr
f4=  
Appropriation Bill 拨款法案 [?K\ %]  
appropriation-in-aid system 补助拨款办法 1RUbY>K#U  
approved assets 核准资产 6XxG1]84  
approved basket stock 认可一篮子证券 I}]@e^ ~  
approved budget 核准预算 0qV*d  
approved charitable donation 认可慈善捐款 o-e,  
approved charitable institution 认可慈善机构 /B#lju!  
approved currency 核准货币；认可货币 ba)YbP[  
approved estimates 核准预算 g  cK"  
approved estimates of expenditure 核准开支预算 (gJ )]/n  
approved overseas insurer 核准海外保险人 GVHfN5bTqn  
approved overseas trust company 核准海外信托公司 q MT.7n:  
approved pooled investment fund 核准汇集投资基金 [E :`jY  
approved provident fund scheme 认可公积金计划 {-7yZ]OO$  
approved provision 核准拨款 pGcx jm  
approved redeemable share 核准可赎回股份 4+?ZTc(  
approved regional stock 认可地区性证券  W$VCST  
approved retirement scheme 认可退休金计划 ]38<ly7  
approved subordinated loan 核准附属贷款 :`"T Eif  
arbitrage 套戥；套汇；套利 n4_:#L?  
arbitrageur 套戥者；套汇者 LK-6z w5=(  
arbitrary amount 临时款项 _*?"[TYfX  
arrangement 措施；安排；协定 p31rhe   
arrears 欠款 gBiQIhz  
arrears of pay 欠付薪酬 R_*D7|v  
arrears of revenue 逾期未收税款；逾期未收的帐项 LXfeXWw?,  
articles of association 组织章程；组织细则；组织章程细则 /5'<w(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '?>O  
ascertainment of profit 确定利润 i7!mMO8]  
"Asia Clear" “亚洲结算系统”