[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 hL~@Ah5&t  
allotment notice 股份配售通知；配股通知 9 "1 0:\U  
allotment of shares 股份分配 / *xP`'T  
allowable 可获宽免；免税的 wQWokpP;T7  
allowable business loss 可扣除的营业亏损 y_M<\b  
allowable expenses 可扣税的支出 A U9Y0<  
allowance 免税额；津贴；备抵；准备金 5t#+UR  
allowance for debts 债项的免税额 'A .c*<_  
allowance for depreciation by wear and tear 耗损折旧免税额 Q ,30  
allowance for funeral expenses 殡殓费的免税额 st P~/}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]WR+>)ERb  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;0O3b  
allowance to debtor 给债务人的津贴 zm) ]cq
 
alteration of capital 资本更改 DxR__  
alternate trustee 候补受托人 !}|n3wQ  
amalgamation 合并 `Gzuk
h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =z'- B~  
ambit of charges 征税范围；收费范围 y[Zl,v7  
amended valuation 经修订的估值 z:-a7_  
American Commodities Exchange 美国商品交易所 Or= [2@Wg  
American Express Bank Limited 美国运通银行 5p}Y6Lc\j  
American Stock Exchange 美国证券交易所 &1Y

qPk  
amortization 摊销 /+pbO-rW*  
amount due from banks 存放银行同业的款项 s$css{(ek  
amount due from banks abroad 存放海外银行同业的款项 ]#P9.c_}  
amount due from holding companies 控股公司欠款 wV-1B\m  
amount due from local banks 存放本港银行同业的款项 >(S4h}^
I  
amount due to banks 银行同业的存款 Wk"4mq  
amount due to banks abroad 海外银行同业的存款 3P~I'FQ  
amount due to holding companies 控股公司存款 Wz}RJC7p  
amount due to local banks 本港银行同业的存款 <uDEDb1|l  
amount due to outport banks 外埠银行同业的存款 h 1G`z  
amount for note issue 发行纸币的款额 Er^ijh,  
amount of bond 担保契据的款额
0ohpJh61Q  
amount of consideration 代价款额 *gfx'$  
amount of contribution 供款数额 h!ZEZ|{  
amount of indebtedness 负债款额 ,S E5W2a]  
amount of principal of the loan 贷款本金额 \c3zK|^  
amount of rates chargeable 应征差饷数额 =k6zUw;5 U  
amount of share capital 股本额 "-GjwB  
amount of sums assured 承保款额 9YRoWb{y  
amount of variation 变动幅度 )kR~|Yn<-  
amount of vote 拨款数额 z=:<]j#=  
amount payable 应付款额 ,IoPK!5xy  
amount receivable 应收款额 pXf@Y}mH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 87P{vf#  
analysis 分析 m6tbN/EJZ  
ancillary risk 附属风险 < gB>j\:  
annual account 周年帐目；周年帐目报表；年度决算；年结 l|z 'Lwwm5  
annual accounting date 年结日期 ,0%P3  
annual allowance 每年免税额；年积金；年度津贴；年津 ,o7aIg&_H  
annual balance 年度余额 \GS]jhEtn  
annual disposable income 每年可动用收入 3IQ)%EN  
annual estimates 周年预算 OY7\
*wc:  
annual fee 年费 {I+
  
annual general meeting 周年大会 yG|^
-O}L  
annual growth rate 年增率；每年增长率 WV}<6r$e  
annual long-term supplement 长期个案每年补助金 Qg;A (\z  
annual pensionable emolument 可供计算退休金的年薪 |@?B%sY  
annual report 年报 8"/ 5Lh(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qOYCQ  
annual return 周年报表；周年申报表；每年报税表格 &QO~p3M  
Annual Return Rules 《周年报表规则》 zM{'GB+en  
annual review of consumer prices 每年消费物价回顾 3&'ll51t  
annual roll-forward basis 逐年延展方式 gXN#<g,:^  
annual salary 年薪 s''?: +  
annual statement 年度报表；年度决算表 Z_Jprp{3h  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7_C;-  
annuitant 年金受益人 .WM0x{t/  
annuity 年金 |3{DlZ2S  
annuity contract 年金合约 fmZ5rmw!  
annuity on human life 人寿年金 |P7c {  
antecedent debt 先前的债项 ?#?[6t  
ante-dated cheque 倒填日期支票 6, \i0y5n  
anticipated expenditure 预期开支 wEL$QOu$  
anticipated net profit 预期纯利 RB<LZHZI  
anticipated revenue 预期收入 Jv1igA21_h  
anti-inflation measure 反通货膨胀措施 6z v
+Av:  
anti-inflationary stance 反通货膨胀立场 k_%2Ok   
apparent deficit 表面赤字 k%-_z}:3V  
apparent financial solvency 表面偿债能力 n B4)%  
apparent partner 表面合伙人 S!Ue+jW  
application for personal assessment 个人入息课税申请书 Fgq"d7`9@  
application of fund 资金应用 4q#6.E;yy  
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 wLwAtjW)  
appointed actuary 委任精算师 7uG@hL
36  
appointed auditor 委任核数师；委任审计师 P\\4 w)C  
appointed trustee 委任的受托人 4]9+
  
appointer 委任人 7NC "}JB&  
apportioned pro rata 按比例分摊 z3+y|nx!  
apportionment 分配；分摊 oT2h'gu")  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~01 o  
apportionment formula 分摊方程式 {N1Ss|6  
apportionment of estate duty 遗产税的分摊 Y: &?xR  
appraisal 估价；评估 LX),oR  
appreciable growth 可观增长 [.4R ,[U  
appreciable impact 显着影响 eq.K77El{J  
appreciable increase 可观增长 N^7Qn*qt[  
appreciation 增值；升值 Aw
l4*J~  
appreciation against other currencies 相对其他货币升值 qS<a5`EA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MMCac6;Aea  
appreciation tax 增值税 .,zrr&Po  
appropriation 拨款；拨用；拨付 ,JIjAm*2  
appropriation account 拨款帐目 %7=B?c|  
Appropriation Bill 拨款法案 v#*9rNEj0  
appropriation-in-aid system 补助拨款办法 *A C){M  
approved assets 核准资产 e3w4@V`  
approved basket stock 认可一篮子证券 m[ *)sm  
approved budget 核准预算 J'^H@L/E  
approved charitable donation 认可慈善捐款 'qcLK>E  
approved charitable institution 认可慈善机构 ixF '-  
approved currency 核准货币；认可货币 yO E
d8  
approved estimates 核准预算 y<mmv~=  
approved estimates of expenditure 核准开支预算 }~pT saw  
approved overseas insurer 核准海外保险人 vQB;a?)o  
approved overseas trust company 核准海外信托公司 0 [ MQp"z  
approved pooled investment fund 核准汇集投资基金 KdU!wsKfG  
approved provident fund scheme 认可公积金计划 I>ks H  
approved provision 核准拨款 #4S">u  
approved redeemable share 核准可赎回股份 t mAj  
approved regional stock 认可地区性证券 am,UUJ+h>  
approved retirement scheme 认可退休金计划 0S8v41i6  
approved subordinated loan 核准附属贷款 _mVq9nBEf  
arbitrage 套戥；套汇；套利 Q\>9PKK  
arbitrageur 套戥者；套汇者 gi!{y  
arbitrary amount 临时款项 Ut:>'TwG  
arrangement 措施；安排；协定 c{4C4 'GD  
arrears 欠款 U-/-aNJ]U  
arrears of pay 欠付薪酬 tDj~+lmdN  
arrears of revenue 逾期未收税款；逾期未收的帐项  fp!Ba  
articles of association 组织章程；组织细则；组织章程细则 sYnf #'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Zwj\H z.  
ascertainment of profit 确定利润 F<SMU4]YdG  
"Asia Clear" “亚洲结算系统”