[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 y1@"H/nYJ  
allotment notice 股份配售通知；配股通知 (P]^8qc  
allotment of shares 股份分配 Og&0Z)%  
allowable 可获宽免；免税的 b&U5VA0=1  
allowable business loss 可扣除的营业亏损 @&a m!+z  
allowable expenses 可扣税的支出 sT;=7L<TA  
allowance 免税额；津贴；备抵；准备金 o m{n"cg  
allowance for debts 债项的免税额 BDB zc5Q(  
allowance for depreciation by wear and tear 耗损折旧免税额 ; @[.$Q@I  
allowance for funeral expenses 殡殓费的免税额 Ep v3/`I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T }8r;<P6  
allowance for repairs and outgoings 修葺及支出方面的免税额 .@x"JI>;  
allowance to debtor 给债务人的津贴 TkoCyD9  
alteration of capital 资本更改 NO0[`jy(  
alternate trustee 候补受托人 (rY1O:*S  
amalgamation 合并 8V53+]c$Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >mGGJvTx  
ambit of charges 征税范围；收费范围 Z3u""oM/  
amended valuation 经修订的估值 2Wc;hJ.1  
American Commodities Exchange 美国商品交易所 ?(`nBlWQ5  
American Express Bank Limited 美国运通银行
\nWzn4f  
American Stock Exchange 美国证券交易所 *y[~kWI  
amortization 摊销 %r}KvJgd  
amount due from banks 存放银行同业的款项 ];wohW%  
amount due from banks abroad 存放海外银行同业的款项 Qh1Kl_a?Lv  
amount due from holding companies 控股公司欠款 c'wU O3S  
amount due from local banks 存放本港银行同业的款项 R- ?0k:  
amount due to banks 银行同业的存款 a3E*%G  
amount due to banks abroad 海外银行同业的存款 ZQ-z2s9U  
amount due to holding companies 控股公司存款 +Fy-~Mq  
amount due to local banks 本港银行同业的存款 ;M(ehX   
amount due to outport banks 外埠银行同业的存款 -*]9Ma<wa  
amount for note issue 发行纸币的款额 #L+s%OJ`  
amount of bond 担保契据的款额 se*pkgWbz  
amount of consideration 代价款额 Wpg?%+Y  
amount of contribution 供款数额 OU Yb-  
amount of indebtedness 负债款额 X\^3,k."  
amount of principal of the loan 贷款本金额 'amex  
amount of rates chargeable 应征差饷数额 9N3oVH
c?  
amount of share capital 股本额 Liz6ob  
amount of sums assured 承保款额 !&`7  
amount of variation 变动幅度 N;Gf,pE  
amount of vote 拨款数额 !Vod0j">  
amount payable 应付款额 OM"T)4z  
amount receivable 应收款额 7UEy L }N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 []] LyWk  
analysis 分析
sO f)/19  
ancillary risk 附属风险 COl%P  
annual account 周年帐目；周年帐目报表；年度决算；年结 Zqe[2()  
annual accounting date 年结日期 h.+,
*9T\  
annual allowance 每年免税额；年积金；年度津贴；年津 Wf&G9Be?8  
annual balance 年度余额 0"D?.E"$r  
annual disposable income 每年可动用收入 "~,(
Xa3x  
annual estimates 周年预算 {t IoC;Y  
annual fee 年费 B#/~U`t*  
annual general meeting 周年大会 4VL!U?dk  
annual growth rate 年增率；每年增长率 TJGKQyG$L  
annual long-term supplement 长期个案每年补助金 `&&6-/  
annual pensionable emolument 可供计算退休金的年薪 b ffml  
annual report 年报 -<V F6k<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HpgN$$\@  
annual return 周年报表；周年申报表；每年报税表格 [4(A458H  
Annual Return Rules 《周年报表规则》 {7MgN'4  
annual review of consumer prices 每年消费物价回顾 ]a@v)aa-  
annual roll-forward basis 逐年延展方式 Z#E#P<&d  
annual salary 年薪 u[% J#S  
annual statement 年度报表；年度决算表 4dD@lG~  
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 ;{)@ghD  
annuitant 年金受益人 ~'YSVx& )  
annuity 年金 FK,r<+h  
annuity contract 年金合约 Dqo:X`<bT  
annuity on human life 人寿年金 C&MqU j"]  
antecedent debt 先前的债项 M`g Kt(3  
ante-dated cheque 倒填日期支票 '&L   
anticipated expenditure 预期开支 oeqJ?1=!  
anticipated net profit 预期纯利 1PjX:]:  
anticipated revenue 预期收入 b*%WAVt2T  
anti-inflation measure 反通货膨胀措施 fJ+E46|4  
anti-inflationary stance 反通货膨胀立场 ]KII?{<k  
apparent deficit 表面赤字 V:$1o  
apparent financial solvency 表面偿债能力 _\V{X}ftqa  
apparent partner 表面合伙人 ZI:d&~1i1  
application for personal assessment 个人入息课税申请书 FU3IK3}  
application of fund 资金应用 r?{LQWP>e  
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 Ra,on&OP`*  
appointed actuary 委任精算师 pmXWI`s  
appointed auditor 委任核数师；委任审计师 }&^bR)=  
appointed trustee 委任的受托人 r-DD*'R  
appointer 委任人 ynz5Dy.d;  
apportioned pro rata 按比例分摊 gQzF C&g  
apportionment 分配；分摊 7JK 'vT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Boz_*l|  
apportionment formula 分摊方程式 R5YtCw]i=  
apportionment of estate duty 遗产税的分摊 5Szo5  
appraisal 估价；评估 k/f_@
8  
appreciable growth 可观增长 sg~/RSJ3  
appreciable impact 显着影响 Sf8Xj|u  
appreciable increase 可观增长 ,kuF TWB  
appreciation 增值；升值 ,DsT: 8  
appreciation against other currencies 相对其他货币升值 d=Ihl30m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zCN;LpbEJY  
appreciation tax 增值税 7PPsEU:rf  
appropriation 拨款；拨用；拨付 H "/e%  
appropriation account 拨款帐目 Vf2!0  
Appropriation Bill 拨款法案 D}=i tu  
appropriation-in-aid system 补助拨款办法 t5[JN:an  
approved assets 核准资产 u(Q(UuI  
approved basket stock 认可一篮子证券 A=>6$L];'  
approved budget 核准预算 O4+w2'.,  
approved charitable donation 认可慈善捐款 s`#j8>`M  
approved charitable institution 认可慈善机构 a*@Z^5f  
approved currency 核准货币；认可货币 P>cJ~FM  
approved estimates 核准预算 kUBHK"}K  
approved estimates of expenditure 核准开支预算 ]-]@=qYu  
approved overseas insurer 核准海外保险人 Jrrk$0H^~  
approved overseas trust company 核准海外信托公司 '<jp.sZQ  
approved pooled investment fund 核准汇集投资基金 O?<_,-.  
approved provident fund scheme 认可公积金计划 W8/6  
approved provision 核准拨款 V'#u_`x"D)  
approved redeemable share 核准可赎回股份 )4O`%9=M&  
approved regional stock 认可地区性证券 oieLh"$  
approved retirement scheme 认可退休金计划 w4/)r-Z4I  
approved subordinated loan 核准附属贷款 =|^W]2W$  
arbitrage 套戥；套汇；套利 D%}o26K.C  
arbitrageur 套戥者；套汇者 Rf$6}F  
arbitrary amount 临时款项 $e,!fB;B  
arrangement 措施；安排；协定 >~r@*gml  
arrears 欠款
",oUVl  
arrears of pay 欠付薪酬 8i~'~/x  
arrears of revenue 逾期未收税款；逾期未收的帐项 2{q
G  
articles of association 组织章程；组织细则；组织章程细则 RB@gSHOc?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aj~@r3E;  
ascertainment of profit 确定利润 */qc%!YV9  
"Asia Clear" “亚洲结算系统”