[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 p_*M:P1Ma4  
allotment notice 股份配售通知；配股通知 I[MgIr^  
allotment of shares 股份分配 d &cU*  
allowable 可获宽免；免税的 HJ?+A-n/  
allowable business loss 可扣除的营业亏损 M/D)".;  
allowable expenses 可扣税的支出 ?zJpD8e  
allowance 免税额；津贴；备抵；准备金 PMsz`  
allowance for debts 债项的免税额 + eQ e%U  
allowance for depreciation by wear and tear 耗损折旧免税额 z9 u$~  
allowance for funeral expenses 殡殓费的免税额 +,+vkpL-%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <O?y-$~  
allowance for repairs and outgoings 修葺及支出方面的免税额 sH,kW|D  
allowance to debtor 给债务人的津贴 MJ<Jb,D1  
alteration of capital 资本更改 `?*%$>W#"  
alternate trustee 候补受托人 kID[#g'  
amalgamation 合并 a~h:qpgc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F1;lQA*7K.  
ambit of charges 征税范围；收费范围 B(k=oXDF  
amended valuation 经修订的估值 
uD_v!  
American Commodities Exchange 美国商品交易所 ?q`0ZuAg\<  
American Express Bank Limited 美国运通银行 LL^q1)o  
American Stock Exchange 美国证券交易所 zHWSE7!  
amortization 摊销 87!C@XlK_  
amount due from banks 存放银行同业的款项 "}WJd$
 
amount due from banks abroad 存放海外银行同业的款项 -${DW^txMZ  
amount due from holding companies 控股公司欠款 e[u?_h  
amount due from local banks 存放本港银行同业的款项 >$677  
amount due to banks 银行同业的存款 @YvO
oTyb  
amount due to banks abroad 海外银行同业的存款 v1U ?&C  
amount due to holding companies 控股公司存款 os3 8u!3-  
amount due to local banks 本港银行同业的存款 ubMOD<  
amount due to outport banks 外埠银行同业的存款 Mpue   
amount for note issue 发行纸币的款额 qM4c]YIaSl  
amount of bond 担保契据的款额 psh^MX)Q  
amount of consideration 代价款额 @r(Z%j7  
amount of contribution 供款数额 D'<VYl"/  
amount of indebtedness 负债款额 4rK{-jvh>m  
amount of principal of the loan 贷款本金额 $aCd /&  
amount of rates chargeable 应征差饷数额 4nfu6Dq  
amount of share capital 股本额 M`,~ mU  
amount of sums assured 承保款额 MfF~8  
amount of variation 变动幅度 qIUfPA=/_  
amount of vote 拨款数额 2N#$X'8  
amount payable 应付款额 }TRAw#h  
amount receivable 应收款额 \mM<\-'p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uh
H^>z KA  
analysis 分析 iO/XhSD  
ancillary risk 附属风险
Th[f9H%  
annual account 周年帐目；周年帐目报表；年度决算；年结 `cz2DR-"  
annual accounting date 年结日期 Xm2\0=v5;  
annual allowance 每年免税额；年积金；年度津贴；年津 Kr 'f-{  
annual balance 年度余额 <>eOC9;VY  
annual disposable income 每年可动用收入 <`X"}I3ba  
annual estimates 周年预算 ] H~4  
annual fee 年费 nL@KX>  
annual general meeting 周年大会 xp'_%n~K@  
annual growth rate 年增率；每年增长率 oeSN9O  
annual long-term supplement 长期个案每年补助金 ',3HlOJ:  
annual pensionable emolument 可供计算退休金的年薪 k-V,~c  
annual report 年报 sKz`aqI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $w)~O<_U  
annual return 周年报表；周年申报表；每年报税表格 ?PA$Ur21lw  
Annual Return Rules 《周年报表规则》 @5
3k8  
annual review of consumer prices 每年消费物价回顾 WtQ8X|\`  
annual roll-forward basis 逐年延展方式 qs\2Z@;  
annual salary 年薪 A61^[Y,dX_  
annual statement 年度报表；年度决算表 I3 =#@2  
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$\ky:  
annuitant 年金受益人 8bK|:B#6,  
annuity 年金 ( m\$hX  
annuity contract 年金合约 5*PYT=p}  
annuity on human life 人寿年金 _LP/!D  
antecedent debt 先前的债项 H~eRT1  
ante-dated cheque 倒填日期支票 wS+V]`b  
anticipated expenditure 预期开支 .M,RFC  
anticipated net profit 预期纯利 d F0,Y?  
anticipated revenue 预期收入 m p<1yY]  
anti-inflation measure 反通货膨胀措施 spU)]4P&  
anti-inflationary stance 反通货膨胀立场 j.~!dh$mg  
apparent deficit 表面赤字 7g=2Z [o  
apparent financial solvency 表面偿债能力 'K@|3R  
apparent partner 表面合伙人 %:>3n8n  
application for personal assessment 个人入息课税申请书 ZN
"j%E{d  
application of fund 资金应用 UX-&/eScN  
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 -aRU]kIf  
appointed actuary 委任精算师 xX3'bsN  
appointed auditor 委任核数师；委任审计师 ?1L
.:CS  
appointed trustee 委任的受托人 t$2_xX  
appointer 委任人 Gir# "5F  
apportioned pro rata 按比例分摊 @uo ~nFj,  
apportionment 分配；分摊 tMj;s^P1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g71[6<D  
apportionment formula 分摊方程式 IJTtqo  
apportionment of estate duty 遗产税的分摊 A,su;Qh  
appraisal 估价；评估 IcP)FB4  
appreciable growth 可观增长 wIkN9 f  
appreciable impact 显着影响 iu**`WjI\  
appreciable increase 可观增长 MRU7W4W-~/  
appreciation 增值；升值 G;> _<22  
appreciation against other currencies 相对其他货币升值 b[ z]CP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &aM7T_h8  
appreciation tax 增值税 8eA+d5k\.  
appropriation 拨款；拨用；拨付 %0#1t 5g  
appropriation account 拨款帐目 #T`t79*N  
Appropriation Bill 拨款法案 3mPjpm  
appropriation-in-aid system 补助拨款办法 Bwr3jV?S  
approved assets 核准资产 sGvIXD  
approved basket stock 认可一篮子证券 ntNI]~z&  
approved budget 核准预算 [dtbkQt,c  
approved charitable donation 认可慈善捐款 =4GSg1Biy  
approved charitable institution 认可慈善机构 Y`+=p@2O2o  
approved currency 核准货币；认可货币 wf,7==  
approved estimates 核准预算 |AZg*T3:W  
approved estimates of expenditure 核准开支预算 XC{eX&,2x  
approved overseas insurer 核准海外保险人 b~dIk5>O  
approved overseas trust company 核准海外信托公司 2Q;9G6p  
approved pooled investment fund 核准汇集投资基金 e1//4H::t  
approved provident fund scheme 认可公积金计划 +C7 ~b~ %  
approved provision 核准拨款 "Ci
Ta>x  
approved redeemable share 核准可赎回股份 nRd )++  
approved regional stock 认可地区性证券 -}K<ni6  
approved retirement scheme 认可退休金计划 >-&R47G  
approved subordinated loan 核准附属贷款 }b1cLchl  
arbitrage 套戥；套汇；套利 a^,(v  
arbitrageur 套戥者；套汇者 `1:{0p2q  
arbitrary amount 临时款项 Em[DHfu1Q  
arrangement 措施；安排；协定 $d?.2Kg  
arrears 欠款 4k./(f2+  
arrears of pay 欠付薪酬
lRh9j l  
arrears of revenue 逾期未收税款；逾期未收的帐项 cqxVAzb  
articles of association 组织章程；组织细则；组织章程细则 HF|oBX$_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 54zl nM$  
ascertainment of profit 确定利润 2Sm}On  
"Asia Clear" “亚洲结算系统”