[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 q<JI!n1O  
allotment notice 股份配售通知；配股通知 Smk]G))o{  
allotment of shares 股份分配 !00%z  
allowable 可获宽免；免税的 Pr<?E[  
allowable business loss 可扣除的营业亏损 {uj9fE,)  
allowable expenses 可扣税的支出 %h%r6EB1F  
allowance 免税额；津贴；备抵；准备金 S0=BfkHi.  
allowance for debts 债项的免税额 4r(rWlM  
allowance for depreciation by wear and tear 耗损折旧免税额 ' d?8OV  
allowance for funeral expenses 殡殓费的免税额 dm$:xE":  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .yWdlq##  
allowance for repairs and outgoings 修葺及支出方面的免税额 udc9 $ uO  
allowance to debtor 给债务人的津贴 0/KNXz  
alteration of capital 资本更改 g1J]z<&  
alternate trustee 候补受托人 jv0e&rt  
amalgamation 合并 >Ft jrEB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FpRK^MEkG  
ambit of charges 征税范围；收费范围 _X.M,id  
amended valuation 经修订的估值 .Yu,&HR  
American Commodities Exchange 美国商品交易所 @pkozE-  
American Express Bank Limited 美国运通银行 Vr0RdO  
American Stock Exchange 美国证券交易所 AARhGx|L<  
amortization 摊销 Yp ? 2<  
amount due from banks 存放银行同业的款项 H{GbOI.  
amount due from banks abroad 存放海外银行同业的款项 9Pb0Olh  
amount due from holding companies 控股公司欠款 *@Qt*
f  
amount due from local banks 存放本港银行同业的款项 cA Lu  
amount due to banks 银行同业的存款 )US)-\^  
amount due to banks abroad 海外银行同业的存款 c&_3"2:  
amount due to holding companies 控股公司存款 vMI\$E&  
amount due to local banks 本港银行同业的存款 3?}SXmA'@  
amount due to outport banks 外埠银行同业的存款 O>>8%=5Q  
amount for note issue 发行纸币的款额 QWP_8$Q  
amount of bond 担保契据的款额 %Mu dc  
amount of consideration 代价款额 4v?S`w:6  
amount of contribution 供款数额 hmi15VW  
amount of indebtedness 负债款额 7:;V[/   
amount of principal of the loan 贷款本金额 r:o!w7C:a  
amount of rates chargeable 应征差饷数额 bBQp:P?E  
amount of share capital 股本额 GS^4tmc  
amount of sums assured 承保款额 ]zm6;/S  
amount of variation 变动幅度 >]`x~cE.5  
amount of vote 拨款数额 9!OpW:bR|  
amount payable 应付款额 K4tX4U[Z  
amount receivable 应收款额  >9klh-f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SW=p5@Hy{  
analysis 分析 5Tu.2.)N  
ancillary risk 附属风险 *5NffiA}-  
annual account 周年帐目；周年帐目报表；年度决算；年结 JSL3.J  
annual accounting date 年结日期 (+@.L7>m+t  
annual allowance 每年免税额；年积金；年度津贴；年津 #-`lLI:w0  
annual balance 年度余额 KXGs'D  
annual disposable income 每年可动用收入 yqU++;6  
annual estimates 周年预算 ~Mx fud  
annual fee 年费 t Z%?vY~!  
annual general meeting 周年大会 K$Ph$P@  
annual growth rate 年增率；每年增长率
I 5~DC  
annual long-term supplement 长期个案每年补助金 DjKjEZHgM  
annual pensionable emolument 可供计算退休金的年薪 s6$3[9Vh&9  
annual report 年报 ^#4s/mdVO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C/bttd  
annual return 周年报表；周年申报表；每年报税表格 2*M*<p=v  
Annual Return Rules 《周年报表规则》 xv:?n^yt.[  
annual review of consumer prices 每年消费物价回顾 %L/=heBBd  
annual roll-forward basis 逐年延展方式 /F_ :@#H  
annual salary 年薪 x6t;=  
annual statement 年度报表；年度决算表 GXfVjC31z
 
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  UyQn onS  
annuitant 年金受益人 'G

FzI:Xr  
annuity 年金
 W6~=?C  
annuity contract 年金合约 ^Toi_  
annuity on human life 人寿年金 I?K0b s+6  
antecedent debt 先前的债项  q0~_D8e,  
ante-dated cheque 倒填日期支票 .*j+?  
anticipated expenditure 预期开支 e0L;V@R  
anticipated net profit 预期纯利 9)">()8  
anticipated revenue 预期收入 Cu:Zn%  
anti-inflation measure 反通货膨胀措施 K288&D|1WU  
anti-inflationary stance 反通货膨胀立场 !A!\S/x4  
apparent deficit 表面赤字 qC)VT
3  
apparent financial solvency 表面偿债能力 F(<8:`N;G  
apparent partner 表面合伙人 mV,R0olF  
application for personal assessment 个人入息课税申请书 ZhsZywM  
application of fund 资金应用 h6*`V  
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 _ ^{Ep/ME=  
appointed actuary 委任精算师 T Rw6$CR  
appointed auditor 委任核数师；委任审计师 [f p"MPP3  
appointed trustee 委任的受托人 LzRiiP^q  
appointer 委任人 3ZlI$r(  
apportioned pro rata 按比例分摊 iI*7WO[W  
apportionment 分配；分摊 c~xo@[NaS  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -`OR6jd  
apportionment formula 分摊方程式 v=tj.Vg  
apportionment of estate duty 遗产税的分摊 M N#C2 qz  
appraisal 估价；评估 ~7pjk  
appreciable growth 可观增长 ?Z>.G{Wm@  
appreciable impact 显着影响 9Yyg}l:  
appreciable increase 可观增长 zXZ'nJ5OGG  
appreciation 增值；升值 <(4#4=ivP  
appreciation against other currencies 相对其他货币升值 Eap/7U1Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -vHr1I<  
appreciation tax 增值税 Jv<$AI  
appropriation 拨款；拨用；拨付 R*Z]  
appropriation account 拨款帐目 mE`qvavP|/  
Appropriation Bill 拨款法案 xn@0pL3B~  
appropriation-in-aid system 补助拨款办法 ]M;6o@hq  
approved assets 核准资产 .vS6_  
approved basket stock 认可一篮子证券 H
hmVV"g  
approved budget 核准预算 ttaQlEa=Z  
approved charitable donation 认可慈善捐款 (YHvGGr  
approved charitable institution 认可慈善机构 [Cj}nld   
approved currency 核准货币；认可货币 -,VhSI  
approved estimates 核准预算 1Xr"h:U_ X  
approved estimates of expenditure 核准开支预算 QZ3(u<f  
approved overseas insurer 核准海外保险人 fu<2t$Cn>  
approved overseas trust company 核准海外信托公司 P5>5ps"iU  
approved pooled investment fund 核准汇集投资基金 !?o$-+a|  
approved provident fund scheme 认可公积金计划 oD#>8Aws  
approved provision 核准拨款 Y^2Qxo3"3  
approved redeemable share 核准可赎回股份 iv:/g|MBI&  
approved regional stock 认可地区性证券 O R<"LTCL  
approved retirement scheme 认可退休金计划 7grt4k  
approved subordinated loan 核准附属贷款 w,Zx5bBg%  
arbitrage 套戥；套汇；套利 dA1 C)gLi  
arbitrageur 套戥者；套汇者 M6
]0Y@@>  
arbitrary amount 临时款项 bugFl>  
arrangement 措施；安排；协定 ;wXY3|@  
arrears 欠款 ^'&iYV  
arrears of pay 欠付薪酬 vZE|Z[M+<  
arrears of revenue 逾期未收税款；逾期未收的帐项 |vfujzRZ  
articles of association 组织章程；组织细则；组织章程细则 jefNiEE[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8nIM ZV  
ascertainment of profit 确定利润 H+VO.s.a  
"Asia Clear" “亚洲结算系统”