[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 vb80J<4  
allotment notice 股份配售通知；配股通知 H8Z Z@@ qm  
allotment of shares 股份分配 _sCJ3ZJ  
allowable 可获宽免；免税的 e P,XH{s  
allowable business loss 可扣除的营业亏损 0'`8HP  
allowable expenses 可扣税的支出 J7 zVi  
allowance 免税额；津贴；备抵；准备金 8 MACbLY  
allowance for debts 债项的免税额 5;i!PuL  
allowance for depreciation by wear and tear 耗损折旧免税额 HK,G8:T  
allowance for funeral expenses 殡殓费的免税额 `mHOgS>|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 olQ8s*  
allowance for repairs and outgoings 修葺及支出方面的免税额 _|5FrN  
allowance to debtor 给债务人的津贴 dp%pbn6w  
alteration of capital 资本更改 O'yjB$j  
alternate trustee 候补受托人 \w@_(4")Qb  
amalgamation 合并 r>:7${pF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;Kd{h  
ambit of charges 征税范围；收费范围 Eg-Mm4o  
amended valuation 经修订的估值 U!-+v:SF  
American Commodities Exchange 美国商品交易所 :\w[xqH  
American Express Bank Limited 美国运通银行
po](6V  
American Stock Exchange 美国证券交易所 O%q;,w{prW  
amortization 摊销 )DZ-vnZ#t0  
amount due from banks 存放银行同业的款项 Vlxb<$5Nh  
amount due from banks abroad 存放海外银行同业的款项  lN`_0  
amount due from holding companies 控股公司欠款 ?M{6U[?  
amount due from local banks 存放本港银行同业的款项 -GkK[KC H  
amount due to banks 银行同业的存款 h9OL%n 7m'  
amount due to banks abroad 海外银行同业的存款 xvz5\s|b  
amount due to holding companies 控股公司存款 re 1k]  
amount due to local banks 本港银行同业的存款 hhgz=7Y  
amount due to outport banks 外埠银行同业的存款 ]OCJ~Zw  
amount for note issue 发行纸币的款额 +]~w ?^h  
amount of bond 担保契据的款额 ~RLx;  
amount of consideration 代价款额 Ev|{~U  
amount of contribution 供款数额 {uQ)p=  
amount of indebtedness 负债款额 SAxa7B/U2  
amount of principal of the loan 贷款本金额 sz2
SWk^&  
amount of rates chargeable 应征差饷数额 5` {; hFl  
amount of share capital 股本额 [#*?uu+ jK  
amount of sums assured 承保款额 ^@5ui;JV  
amount of variation 变动幅度 [+cnx21{  
amount of vote 拨款数额 sq6%=(q(?  
amount payable 应付款额 5\kZgX
WIh  
amount receivable 应收款额 xS\QKnG.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z6/~2S@  
analysis 分析 `zOAltfd  
ancillary risk 附属风险 P)j9\ muc  
annual account 周年帐目；周年帐目报表；年度决算；年结 SUi1*S  
annual accounting date 年结日期 Jc#)T;#6  
annual allowance 每年免税额；年积金；年度津贴；年津 D>#v 6XI  
annual balance 年度余额 po
$ynp756  
annual disposable income 每年可动用收入 gwB>oi*OE  
annual estimates 周年预算 Rc.<0#  
annual fee 年费 [W|7r n,q  
annual general meeting 周年大会 EKS<s82hF&  
annual growth rate 年增率；每年增长率 j[ZniD  
annual long-term supplement 长期个案每年补助金 {Ljl4Sp&  
annual pensionable emolument 可供计算退休金的年薪 l|tp
0[  
annual report 年报 Jz3<yQ-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,4T$  
annual return 周年报表；周年申报表；每年报税表格 qsRfG~Cg  
Annual Return Rules 《周年报表规则》 C`T5d  
annual review of consumer prices 每年消费物价回顾 =28H^rK{  
annual roll-forward basis 逐年延展方式 r~!%w(N|M  
annual salary 年薪 <[f2ZS6  
annual statement 年度报表；年度决算表 -/7=\kao%  
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 :a !a  
annuitant 年金受益人 V5@[7ncVf  
annuity 年金 MdboWE5i  
annuity contract 年金合约 hA1hE?c`  
annuity on human life 人寿年金 xjk|O;ak  
antecedent debt 先前的债项 Dt'e<d Is  
ante-dated cheque 倒填日期支票 sU_4+Mk  
anticipated expenditure 预期开支 W9m[>-Ew  
anticipated net profit 预期纯利 =ZIFS  
anticipated revenue 预期收入 E6-(q!"A  
anti-inflation measure 反通货膨胀措施 Y'%Iat(z  
anti-inflationary stance 反通货膨胀立场 !J(,M)p!  
apparent deficit 表面赤字 i-vJ&}}  
apparent financial solvency 表面偿债能力 xdU pp~}+.  
apparent partner 表面合伙人 e6xjlaKb  
application for personal assessment 个人入息课税申请书 \R6T"U  
application of fund 资金应用 im[gbac  
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 ? /X6x1PN  
appointed actuary 委任精算师 9@*>$6  
appointed auditor 委任核数师；委任审计师 [>9" RzEl  
appointed trustee 委任的受托人 'xI+kyu  
appointer 委任人 OxGCpbh*7o  
apportioned pro rata 按比例分摊 Wv/5#
_  
apportionment 分配；分摊  %!h+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <).qe Z  
apportionment formula 分摊方程式 e[&3K<  
apportionment of estate duty 遗产税的分摊 moI<b\G@  
appraisal 估价；评估 ^M5uLm-_s  
appreciable growth 可观增长 P2RL\`<"  
appreciable impact 显着影响 (lsod#wEMg  
appreciable increase 可观增长 N^`Efpvg  
appreciation 增值；升值 ?o'arxCxZn  
appreciation against other currencies 相对其他货币升值 >ZsK5v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /[dAgxL  
appreciation tax 增值税 DOU?e9I2  
appropriation 拨款；拨用；拨付 <rmV$_  
appropriation account 拨款帐目 k6XmBBIj-  
Appropriation Bill 拨款法案 !7*/lG  
appropriation-in-aid system 补助拨款办法 0DT2qM[,  
approved assets 核准资产 emIbGkH  
approved basket stock 认可一篮子证券 iL' ]du<wk  
approved budget 核准预算 ZP/=R<<  
approved charitable donation 认可慈善捐款 $gK>R5^G>  
approved charitable institution 认可慈善机构 E?o8 'r  
approved currency 核准货币；认可货币 w.-i !Ls  
approved estimates 核准预算 S$/3Kq  
approved estimates of expenditure 核准开支预算 z{WqICnb  
approved overseas insurer 核准海外保险人 t ?'
/KL  
approved overseas trust company 核准海外信托公司 wf$ JuHPt  
approved pooled investment fund 核准汇集投资基金 T5+b{qA  
approved provident fund scheme 认可公积金计划 Z}StA0F_  
approved provision 核准拨款 gq &85([  
approved redeemable share 核准可赎回股份 hG3Lj7)UH  
approved regional stock 认可地区性证券 ,Gx=e!-N5  
approved retirement scheme 认可退休金计划 >G7U7R}R  
approved subordinated loan 核准附属贷款 ~Nh7C b_  
arbitrage 套戥；套汇；套利 :?W:'% (`[  
arbitrageur 套戥者；套汇者 tJ=zk3BN~  
arbitrary amount 临时款项 .1lc'gu5y  
arrangement 措施；安排；协定 R;2 -/MT-  
arrears 欠款 lI<8)42yq  
arrears of pay 欠付薪酬 ka[NYW{.  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?,>y`Qf*|  
articles of association 组织章程；组织细则；组织章程细则 >(a_9l;q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GdY^}TJrh  
ascertainment of profit 确定利润 #+nv,?@  
"Asia Clear" “亚洲结算系统”