[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 ;\th.!'rn  
allotment notice 股份配售通知；配股通知 T4W20dxL7  
allotment of shares 股份分配 p@78Xmu?q  
allowable 可获宽免；免税的 (g;O,`|c,  
allowable business loss 可扣除的营业亏损 $x}R2  
allowable expenses 可扣税的支出 3sV$#l P  
allowance 免税额；津贴；备抵；准备金 MZ%J ]
Nd  
allowance for debts 债项的免税额 5%D`y|  
allowance for depreciation by wear and tear 耗损折旧免税额 3z0Bg  
allowance for funeral expenses 殡殓费的免税额 \:h7,[e  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nOyG7:  
allowance for repairs and outgoings 修葺及支出方面的免税额 @~gPZm  
allowance to debtor 给债务人的津贴 8T"L'{ggWB  
alteration of capital 资本更改 qdQ4%,E[  
alternate trustee 候补受托人 Vw;iE=L  
amalgamation 合并 W.4R+kF<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D;JZ0."  
ambit of charges 征税范围；收费范围 MY{Kq;FvRP  
amended valuation 经修订的估值 %x#S?GMV<  
American Commodities Exchange 美国商品交易所 eLT3b6'"?  
American Express Bank Limited 美国运通银行 ske e
ec\V  
American Stock Exchange 美国证券交易所 k|xmZA*  
amortization 摊销 ]|F`; }7  
amount due from banks 存放银行同业的款项 mqeW,89  
amount due from banks abroad 存放海外银行同业的款项 t[k ['<G  
amount due from holding companies 控股公司欠款 #U0| j?!D  
amount due from local banks 存放本港银行同业的款项 e|C2/U-  
amount due to banks 银行同业的存款 VXCB.C"  
amount due to banks abroad 海外银行同业的存款 !_Y
%+Rkp0  
amount due to holding companies 控股公司存款 7VfXE/  
amount due to local banks 本港银行同业的存款 =_&,^h@'3e  
amount due to outport banks 外埠银行同业的存款 ;|T|*0vY[  
amount for note issue 发行纸币的款额 G l/3* J  
amount of bond 担保契据的款额 &K!0yR  
amount of consideration 代价款额 3B[tbU(  
amount of contribution 供款数额 K:XXt
G  
amount of indebtedness 负债款额 /E/6(c  
amount of principal of the loan 贷款本金额 <O) if^  
amount of rates chargeable 应征差饷数额 $ ^)g,  
amount of share capital 股本额 atZNX1LD[/  
amount of sums assured 承保款额 j^/<:e c.  
amount of variation 变动幅度
`!N.1RP _  
amount of vote 拨款数额 vy [7I8f{  
amount payable 应付款额 y=8KNse
W|  
amount receivable 应收款额 mr[1F]G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /  !h<+  
analysis 分析 gT []"ZT7  
ancillary risk 附属风险 CWZv/>,%  
annual account 周年帐目；周年帐目报表；年度决算；年结 a@|`!<5  
annual accounting date 年结日期 3I'7+?@@l  
annual allowance 每年免税额；年积金；年度津贴；年津 &: LE]w  
annual balance 年度余额 hJFxT8B/  
annual disposable income 每年可动用收入 c&#Q`m  
annual estimates 周年预算 @6_w{6:b  
annual fee 年费 T#E,^|WEk  
annual general meeting 周年大会 z__{6"^  
annual growth rate 年增率；每年增长率 %b pQ=  
annual long-term supplement 长期个案每年补助金 kFQo[O]  
annual pensionable emolument 可供计算退休金的年薪
1OY 5tq  
annual report 年报 !*^+ 7M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *W=1yPP  
annual return 周年报表；周年申报表；每年报税表格 U0|wC,7"  
Annual Return Rules 《周年报表规则》 iMM9a;G+  
annual review of consumer prices 每年消费物价回顾 /5KY6XxR  
annual roll-forward basis 逐年延展方式 }K.)yv n  
annual salary 年薪 n%2c<@p#  
annual statement 年度报表；年度决算表 MR,>]| ^   
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 s Wj:m)  
annuitant 年金受益人 }q_Iep  
annuity 年金 ,~=+]9t  
annuity contract 年金合约 UM1h[#?&V)  
annuity on human life 人寿年金 , Sf:R4=  
antecedent debt 先前的债项 J{;\TNkJ  
ante-dated cheque 倒填日期支票 +IGSOWL  
anticipated expenditure 预期开支 2e,cE6r  
anticipated net profit 预期纯利 \Vj7%ph  
anticipated revenue 预期收入 &4t=Y`]SL  
anti-inflation measure 反通货膨胀措施 gW G>}M@  
anti-inflationary stance 反通货膨胀立场 Yg!fEopLb  
apparent deficit 表面赤字 x'i~o'  
apparent financial solvency 表面偿债能力 pcQzvLk  
apparent partner 表面合伙人 [*vR&4mk  
application for personal assessment 个人入息课税申请书 8N<2RT8W  
application of fund 资金应用 ZV/g_i#  
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 h^zcM_  
appointed actuary 委任精算师 [ 2!?pVI  
appointed auditor 委任核数师；委任审计师 y7b>>|C  
appointed trustee 委任的受托人 Np opg1Gv>  
appointer 委任人 >U:.5Tch'V  
apportioned pro rata 按比例分摊 Y>i Qp/k:  
apportionment 分配；分摊 Q:b>1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R,hwn2@B  
apportionment formula 分摊方程式 ~c,+)69"T  
apportionment of estate duty 遗产税的分摊 /u'V>=D;f  
appraisal 估价；评估 #FGj)pu  
appreciable growth 可观增长 2ak*aI  
appreciable impact 显着影响 ['c*<f" D2  
appreciable increase 可观增长 (Kkqyrb  
appreciation 增值；升值 0#sf,
ja>  
appreciation against other currencies 相对其他货币升值 {b NKyT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c=B!\J<1  
appreciation tax 增值税 H"JzTo8u  
appropriation 拨款；拨用；拨付 @oRo6Y<-  
appropriation account 拨款帐目 |3EKK:RE  
Appropriation Bill 拨款法案 AbMf8$$3SH  
appropriation-in-aid system 补助拨款办法 *kGk.a=  
approved assets 核准资产 ?D@WXE0a  
approved basket stock 认可一篮子证券 NW*$+u%/R  
approved budget 核准预算 lt C  
approved charitable donation 认可慈善捐款 Vg`32nRN  
approved charitable institution 认可慈善机构 Ap(>mUs!i  
approved currency 核准货币；认可货币 G/Yqvu,2!  
approved estimates 核准预算 ^hwTnW9Z1:  
approved estimates of expenditure 核准开支预算 om0g'Qa  
approved overseas insurer 核准海外保险人 dJ,,yA*  
approved overseas trust company 核准海外信托公司 KF
HcHz  
approved pooled investment fund 核准汇集投资基金 |/RZGC4  
approved provident fund scheme 认可公积金计划 ^,fMs:  
approved provision 核准拨款 enQev?8%  
approved redeemable share 核准可赎回股份 =.q8*7UY  
approved regional stock 认可地区性证券 )O6_9f_  
approved retirement scheme 认可退休金计划 Z=144n 1  
approved subordinated loan 核准附属贷款 ~hQTxLp  
arbitrage 套戥；套汇；套利 n xx&aq(._  
arbitrageur 套戥者；套汇者 ^1+=HdN,  
arbitrary amount 临时款项 m@c\<-P  
arrangement 措施；安排；协定 Cbr>\;sc2Z  
arrears 欠款 *46hw(L  
arrears of pay 欠付薪酬 K1|xatx1V  
arrears of revenue 逾期未收税款；逾期未收的帐项 }C{wGK+o[  
articles of association 组织章程；组织细则；组织章程细则 fJOA5(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X=X
 
ascertainment of profit 确定利润 k %sh;1.  
"Asia Clear" “亚洲结算系统”