[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 `laaT5G\y  
allotment notice 股份配售通知；配股通知 Ni5~Buf  
allotment of shares 股份分配 w_po5[]R  
allowable 可获宽免；免税的 ,3G8
afo  
allowable business loss 可扣除的营业亏损 ti:qOSIDTA  
allowable expenses 可扣税的支出 ."R,j|o6  
allowance 免税额；津贴；备抵；准备金 h[D"O6 y  
allowance for debts 债项的免税额 {:&t;5qz^  
allowance for depreciation by wear and tear 耗损折旧免税额 f>)k<-<yj  
allowance for funeral expenses 殡殓费的免税额 h1.]Nl C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K2T&U$,  
allowance for repairs and outgoings 修葺及支出方面的免税额 IqK??KSC  
allowance to debtor 给债务人的津贴 3~"G(UP  
alteration of capital 资本更改 c9\jELO  
alternate trustee 候补受托人 J4qFU^  
amalgamation 合并 :)v4:&do  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `A@{})+  
ambit of charges 征税范围；收费范围 k+>-?S,  
amended valuation 经修订的估值 j2T Z`Z?a^  
American Commodities Exchange 美国商品交易所 QN_Zd@K*A  
American Express Bank Limited 美国运通银行 bk E4{P"  
American Stock Exchange 美国证券交易所 ;z;O}<8s  
amortization 摊销 LL5n{#)N  
amount due from banks 存放银行同业的款项 YC#N],#  
amount due from banks abroad 存放海外银行同业的款项 ]}2+yK  
amount due from holding companies 控股公司欠款 ?yfk d:WD  
amount due from local banks 存放本港银行同业的款项 @b\/\\{  
amount due to banks 银行同业的存款 4l+"J:,  
amount due to banks abroad 海外银行同业的存款 &wsxH4  
amount due to holding companies 控股公司存款 5" <7
 
amount due to local banks 本港银行同业的存款 EnXNTat})  
amount due to outport banks 外埠银行同业的存款 T]\_[e :'  
amount for note issue 发行纸币的款额 +]-~UsM  
amount of bond 担保契据的款额 G2Ek e;  
amount of consideration 代价款额 yTWP1  
amount of contribution 供款数额 H8+7rM  
amount of indebtedness 负债款额 <zE,T@c  
amount of principal of the loan 贷款本金额 &*\wr}a!  
amount of rates chargeable 应征差饷数额 {)]5o| Hx  
amount of share capital 股本额 b f.__3{  
amount of sums assured 承保款额 X>^St&B}fC  
amount of variation 变动幅度 mGZ^K,)&OR  
amount of vote 拨款数额 L.XGD|m  
amount payable 应付款额  ,$ L>  
amount receivable 应收款额 W'w;cy:H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ohqi4Y!j/~  
analysis 分析 n>
?o=_|uR  
ancillary risk 附属风险 lAU`7uE  
annual account 周年帐目；周年帐目报表；年度决算；年结 4$LVl  
annual accounting date 年结日期 &U%AVD
[  
annual allowance 每年免税额；年积金；年度津贴；年津  L5/J  
annual balance 年度余额 d 6 t#4!  
annual disposable income 每年可动用收入 rf_(pp)  
annual estimates 周年预算 XnmQp)nyV  
annual fee 年费 .$5QM&  
annual general meeting 周年大会 4{JoeIRyz  
annual growth rate 年增率；每年增长率 };"-6e/9  
annual long-term supplement 长期个案每年补助金 `,|"rn#S  
annual pensionable emolument 可供计算退休金的年薪 K[JbQ30  
annual report 年报 hw /:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 33dHTV  
annual return 周年报表；周年申报表；每年报税表格 aI]
EwVz-q  
Annual Return Rules 《周年报表规则》 'E FP/(2J  
annual review of consumer prices 每年消费物价回顾 rnW(<t"  
annual roll-forward basis 逐年延展方式 ?-w<H!Y7  
annual salary 年薪 $'#hCs  
annual statement 年度报表；年度决算表 ^$-ID6  
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 YCr:nYm<f  
annuitant 年金受益人 P%MYr"<$E  
annuity 年金 JgQ,,p_V?
 
annuity contract 年金合约 "NR`{1f:O  
annuity on human life 人寿年金 LUSBRr8  
antecedent debt 先前的债项 j4h6p(w{  
ante-dated cheque 倒填日期支票
wp7<0PP  
anticipated expenditure 预期开支 JB.f7-  
anticipated net profit 预期纯利 BEWDTOY[  
anticipated revenue 预期收入 W]b>k lp;  
anti-inflation measure 反通货膨胀措施 wWjZXsOd  
anti-inflationary stance 反通货膨胀立场 w1tWyKq  
apparent deficit 表面赤字 ?`ETlFtD4  
apparent financial solvency 表面偿债能力 \ vf&Ldk  
apparent partner 表面合伙人 -I dW-9~9  
application for personal assessment 个人入息课税申请书 2wR?ON=Q  
application of fund 资金应用 y&;ytNG&<  
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 ,gAa9  
appointed actuary 委任精算师 9yla &XTD  
appointed auditor 委任核数师；委任审计师 s6=jHrdvv  
appointed trustee 委任的受托人 `5da  
appointer 委任人 r6_g/7.-  
apportioned pro rata 按比例分摊 |6@s6]%X}  
apportionment 分配；分摊 }7)iLfi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WbF[4x  
apportionment formula 分摊方程式 =^a Ngq  
apportionment of estate duty 遗产税的分摊 kucH=96  
appraisal 估价；评估 *Ae> ,LyE  
appreciable growth 可观增长 +d/V^ <#  
appreciable impact 显着影响 b]A9$-  
appreciable increase 可观增长 QX`Qnk|Y  
appreciation 增值；升值 eO7 )LM4  
appreciation against other currencies 相对其他货币升值 W}^X;f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p1}umDb%  
appreciation tax 增值税 n{'LF #4l  
appropriation 拨款；拨用；拨付 cX~J6vNy5  
appropriation account 拨款帐目 VINb9W}G[  
Appropriation Bill 拨款法案 4WspPHj  
appropriation-in-aid system 补助拨款办法 hbfN1"z  
approved assets 核准资产 pE&'Xr#P>  
approved basket stock 认可一篮子证券 D1G9^7:^E  
approved budget 核准预算 _=Y?' gHH  
approved charitable donation 认可慈善捐款 2Kg-ZDK8  
approved charitable institution 认可慈善机构 ::<v; `l  
approved currency 核准货币；认可货币 BOc2<M/\  
approved estimates 核准预算 y}5:CZ  
approved estimates of expenditure 核准开支预算 $W_sIS0\z  
approved overseas insurer 核准海外保险人 `I
C2}IiF  
approved overseas trust company 核准海外信托公司 I(rZ(|^A  
approved pooled investment fund 核准汇集投资基金 GN0s`'#"3%  
approved provident fund scheme 认可公积金计划 mCb1^
Y  
approved provision 核准拨款 QVT|6znw  
approved redeemable share 核准可赎回股份 'tJb(X!]q  
approved regional stock 认可地区性证券 kH4xP3. i  
approved retirement scheme 认可退休金计划 { pJf~  
approved subordinated loan 核准附属贷款 pDYcsC{p  
arbitrage 套戥；套汇；套利 pc
+'/~  
arbitrageur 套戥者；套汇者 n,Gvgf  
arbitrary amount 临时款项 1iLr KA  
arrangement 措施；安排；协定 ;*+wg5|  
arrears 欠款 * 'l|ws  
arrears of pay 欠付薪酬 8?l /
x  
arrears of revenue 逾期未收税款；逾期未收的帐项 W)~}o<a)[  
articles of association 组织章程；组织细则；组织章程细则 A WS[e$Mt2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UiE 1TD{  
ascertainment of profit 确定利润 ",,W1]"%  
"Asia Clear" “亚洲结算系统”