[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 ,0hk)Vvr3  
allotment notice 股份配售通知；配股通知 -RLY.@'d-M  
allotment of shares 股份分配 kT-dQ32  
allowable 可获宽免；免税的 w
"Pn N  
allowable business loss 可扣除的营业亏损 v|K,  
allowable expenses 可扣税的支出 pA%}CmrMq  
allowance 免税额；津贴；备抵；准备金 RJpRsr  
allowance for debts 债项的免税额 kA.U2  
allowance for depreciation by wear and tear 耗损折旧免税额 s'7PHP)LOJ  
allowance for funeral expenses 殡殓费的免税额 AfAlDM'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )7aUDsu>4  
allowance for repairs and outgoings 修葺及支出方面的免税额 2uCw[iZM  
allowance to debtor 给债务人的津贴 nE
&`~  
alteration of capital 资本更改 =00c1v  
alternate trustee 候补受托人 bHKTCPf  
amalgamation 合并 ~vbyX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qsT@aSIo9  
ambit of charges 征税范围；收费范围 04j]W]8#  
amended valuation 经修订的估值 S|jE1v"L  
American Commodities Exchange 美国商品交易所 yjF;%A/0  
American Express Bank Limited 美国运通银行 gTM*td(~^  
American Stock Exchange 美国证券交易所 t6,bA1*5y  
amortization 摊销 O|} p=ny  
amount due from banks 存放银行同业的款项 **G5fS.^W  
amount due from banks abroad 存放海外银行同业的款项 >eC>sTPQ{  
amount due from holding companies 控股公司欠款 ;_K3/:  
amount due from local banks 存放本港银行同业的款项 UR |Au'iu  
amount due to banks 银行同业的存款 sk %Xf,  
amount due to banks abroad 海外银行同业的存款 ufF>I  
amount due to holding companies 控股公司存款 +QW|8b  
amount due to local banks 本港银行同业的存款 /g]NC?  
amount due to outport banks 外埠银行同业的存款 o*t4zF&n  
amount for note issue 发行纸币的款额 `;}w!U  
amount of bond 担保契据的款额 $eq*@5B  
amount of consideration 代价款额 o#Viz:  
amount of contribution 供款数额  5(\H:g\z  
amount of indebtedness 负债款额 U[R[VY7  
amount of principal of the loan 贷款本金额 p9y@5z  
amount of rates chargeable 应征差饷数额 #iiXJnG  
amount of share capital 股本额 w7%.EA{N  
amount of sums assured 承保款额 h(/& ;\Cr  
amount of variation 变动幅度 zl3GWj|?\7  
amount of vote 拨款数额 <r1/& RW,  
amount payable 应付款额 vf@toYc[E  
amount receivable 应收款额 KaIkO8Dq0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?u4t;  
analysis 分析 dJ9v/k_  
ancillary risk 附属风险 K
%g_e*"$  
annual account 周年帐目；周年帐目报表；年度决算；年结  8+,I(+  
annual accounting date 年结日期 Qx_]oz]NY  
annual allowance 每年免税额；年积金；年度津贴；年津 96d&vm~m1  
annual balance 年度余额 edL sn>\*#  
annual disposable income 每年可动用收入 7PW7&]-WQ  
annual estimates 周年预算 _u9bZ'  
annual fee 年费 eyzXHS*s;L  
annual general meeting 周年大会 0F%/R^mw  
annual growth rate 年增率；每年增长率 A7I{Le  
annual long-term supplement 长期个案每年补助金 )tv~N7  
annual pensionable emolument 可供计算退休金的年薪 [$D%]]/,  
annual report 年报 rNoCmNm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ANRZQpnXQ  
annual return 周年报表；周年申报表；每年报税表格 '!"rE1e  
Annual Return Rules 《周年报表规则》 %D49A-R  
annual review of consumer prices 每年消费物价回顾 ELZ@0,  
annual roll-forward basis 逐年延展方式
Ms=N+e$n  
annual salary 年薪 emMk*l,  
annual statement 年度报表；年度决算表 4d8}g25C  
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 %w;
wQ_  
annuitant 年金受益人 w y&yK*w  
annuity 年金 Rr0]~2R  
annuity contract 年金合约 RDOV+2K  
annuity on human life 人寿年金 jpkKdQX)  
antecedent debt 先前的债项 .^wBv 'Y  
ante-dated cheque 倒填日期支票 5p>rQq 0  
anticipated expenditure 预期开支 f%/6kz  
anticipated net profit 预期纯利 U.Fs9F4M#  
anticipated revenue 预期收入 Ww0dU_  
anti-inflation measure 反通货膨胀措施 C'6c,  
anti-inflationary stance 反通货膨胀立场 RN2z/FUf  
apparent deficit 表面赤字 jG%J.u^k  
apparent financial solvency 表面偿债能力 Rxq4Diq5k  
apparent partner 表面合伙人 [ e#[j{  
application for personal assessment 个人入息课税申请书 i 2 ='>  
application of fund 资金应用 .umN>/o[  
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 5^Ny6t  
appointed actuary 委任精算师 ;o?o92d  
appointed auditor 委任核数师；委任审计师 }\QXPU{UVd  
appointed trustee 委任的受托人 6Z5$cR_vC7  
appointer 委任人 J
ow{7@FG  
apportioned pro rata 按比例分摊 iSNbbu#  
apportionment 分配；分摊 GA"vJFQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E <N%  
apportionment formula 分摊方程式 Xb@dQRVX  
apportionment of estate duty 遗产税的分摊 : cPV08i  
appraisal 估价；评估 gNC'kCx0c  
appreciable growth 可观增长 mGoNT  
appreciable impact 显着影响 N}Or+:"O:q  
appreciable increase 可观增长 y]g
5S-G  
appreciation 增值；升值 qga\icQr  
appreciation against other currencies 相对其他货币升值 LhSXz>AX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @QDUz>_y  
appreciation tax 增值税 ,xutI  
appropriation 拨款；拨用；拨付 #n+sbx5~
7  
appropriation account 拨款帐目 a1x].{  
Appropriation Bill 拨款法案 s$~H{za  
appropriation-in-aid system 补助拨款办法 wj8\eK)]L  
approved assets 核准资产 %reW/;)l{  
approved basket stock 认可一篮子证券 :BF WX  
approved budget 核准预算 _ucixM#  
approved charitable donation 认可慈善捐款 O I:T#uk5  
approved charitable institution 认可慈善机构 CoV@{Pi  
approved currency 核准货币；认可货币 .*?)L3n+t  
approved estimates 核准预算 rIX 40,`  
approved estimates of expenditure 核准开支预算 4'.]-u  
approved overseas insurer 核准海外保险人 *fSX3Dk  
approved overseas trust company 核准海外信托公司 = gcZRoL  
approved pooled investment fund 核准汇集投资基金 _MTvNs  
approved provident fund scheme 认可公积金计划 *-'`Ea  
approved provision 核准拨款 u4x J-Vu  
approved redeemable share 核准可赎回股份 OqX+R4S  
approved regional stock 认可地区性证券 ' i;ofJ[.c  
approved retirement scheme 认可退休金计划

\}Kad\)  
approved subordinated loan 核准附属贷款 W+.?J 60  
arbitrage 套戥；套汇；套利 I. o3Ol
d  
arbitrageur 套戥者；套汇者 Xy9'JVV6  
arbitrary amount 临时款项 +B7UGI  
arrangement 措施；安排；协定 dBHki*.u  
arrears 欠款 _he~Y2zFz  
arrears of pay 欠付薪酬 )+.AgqxI  
arrears of revenue 逾期未收税款；逾期未收的帐项 @^`5;JiUk  
articles of association 组织章程；组织细则；组织章程细则 NM1TFs2Y*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \rCdsN2H  
ascertainment of profit 确定利润 BT(G9Pj;  
"Asia Clear" “亚洲结算系统”