[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 X#9}|rT 56  
allotment notice 股份配售通知；配股通知 ODn6%fp%  
allotment of shares 股份分配 _RG!lmJV  
allowable 可获宽免；免税的 XGE:ZVpW  
allowable business loss 可扣除的营业亏损 M7"I]$|\  
allowable expenses 可扣税的支出 /E'cy  
allowance 免税额；津贴；备抵；准备金 ^p#f B4z  
allowance for debts 债项的免税额 nenYP0  
allowance for depreciation by wear and tear 耗损折旧免税额 b#h?O}  
allowance for funeral expenses 殡殓费的免税额 ;Ab`b1B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {~DYf*RZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 d # :&Uw  
allowance to debtor 给债务人的津贴 +pU\;x  
alteration of capital 资本更改 T1bP  I/  
alternate trustee 候补受托人 (p<
QRb:&Z  
amalgamation 合并 :5X1Tr=A  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l,Un7]*  
ambit of charges 征税范围；收费范围 %lZ++?&^  
amended valuation 经修订的估值 7 }`c:u~j  
American Commodities Exchange 美国商品交易所 <b!ieK?\F3  
American Express Bank Limited 美国运通银行 K @3 yS8F  
American Stock Exchange 美国证券交易所 $M\|zUQu.  
amortization 摊销 P+pL2BA  
amount due from banks 存放银行同业的款项 z)
Xf6&  
amount due from banks abroad 存放海外银行同业的款项 a~YFJAkg9  
amount due from holding companies 控股公司欠款 M0`nr}g  
amount due from local banks 存放本港银行同业的款项 }^uUw&   
amount due to banks 银行同业的存款 BCV<( @c  
amount due to banks abroad 海外银行同业的存款 Wj
ZJQK  
amount due to holding companies 控股公司存款 Vm.&JVb  
amount due to local banks 本港银行同业的存款 +}c '4hRv  
amount due to outport banks 外埠银行同业的存款 zI/)#^SQ  
amount for note issue 发行纸币的款额 /G$8j$  
amount of bond 担保契据的款额 0T2h3,  
amount of consideration 代价款额 kYBTmz}z  
amount of contribution 供款数额 lyiBRMiP|  
amount of indebtedness 负债款额 $Gb] K{e  
amount of principal of the loan 贷款本金额 WTPp/Nq'  
amount of rates chargeable 应征差饷数额 QjETu  
amount of share capital 股本额 w)-@?jN  
amount of sums assured 承保款额 FUzIuz 6  
amount of variation 变动幅度 wsp&U .z  
amount of vote 拨款数额 Izq]nR  
amount payable 应付款额 Mw!?2G[|  
amount receivable 应收款额 <apsG7(7
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oXwoi!  
analysis 分析 v0!>":  
ancillary risk 附属风险 evf){XhT;n  
annual account 周年帐目；周年帐目报表；年度决算；年结 9v)p0  
annual accounting date 年结日期 .{D[!Dp#h  
annual allowance 每年免税额；年积金；年度津贴；年津 !*\)7D  
annual balance 年度余额 MfU G@  
annual disposable income 每年可动用收入 N#{d_v^H?d  
annual estimates 周年预算 -e#YWMo(  
annual fee 年费 e#Jx|Ej=  
annual general meeting 周年大会 9 O| "Ws>{  
annual growth rate 年增率；每年增长率 8[(eV.  
annual long-term supplement 长期个案每年补助金 w
Vk2Fr(  
annual pensionable emolument 可供计算退休金的年薪 u`Djle   
annual report 年报 V x1C4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k$kq|  
annual return 周年报表；周年申报表；每年报税表格 2%0zPflT  
Annual Return Rules 《周年报表规则》 #M *h)/d[A  
annual review of consumer prices 每年消费物价回顾 _F xq  
annual roll-forward basis 逐年延展方式 ]d?`3{h9LD  
annual salary 年薪 tr"iluwGc  
annual statement 年度报表；年度决算表 Z!=/[,b  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a$Eqe_  
annuitant 年金受益人 `+$'bNPn&  
annuity 年金 c38RE,4U  
annuity contract 年金合约 #(3w6l2  
annuity on human life 人寿年金 CYrVP%xRA  
antecedent debt 先前的债项 k:PO"<-U  
ante-dated cheque 倒填日期支票 !o~% F5|t  
anticipated expenditure 预期开支 /3:R{9S%  
anticipated net profit 预期纯利 Gxv@a   
anticipated revenue 预期收入 #6'oor X  
anti-inflation measure 反通货膨胀措施 &'V_80vA  
anti-inflationary stance 反通货膨胀立场 +<6L>ZAL  
apparent deficit 表面赤字 I=l() ET=  
apparent financial solvency 表面偿债能力 ,(Fo%.j  
apparent partner 表面合伙人 SQ5SvYH  
application for personal assessment 个人入息课税申请书 B, nCx=\S  
application of fund 资金应用 {U(-cdU{e`  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9Q-/Yh  
appointed actuary 委任精算师 =IV_yor  
appointed auditor 委任核数师；委任审计师 JC`|GaUy  
appointed trustee 委任的受托人 5%D:wS1  
appointer 委任人 QU16X  
apportioned pro rata 按比例分摊 [P8Y  
apportionment 分配；分摊 Cl[ '6Lk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kHd_q.  
apportionment formula 分摊方程式 <aa#OX  
apportionment of estate duty 遗产税的分摊 /A\'_
a|  
appraisal 估价；评估 o
wZjQ   
appreciable growth 可观增长 QE}S5#_"  
appreciable impact 显着影响 EU]{S=T  
appreciable increase 可观增长 x*}j$n(Oa  
appreciation 增值；升值 7CYu"+Ea  
appreciation against other currencies 相对其他货币升值 Qi2yaEB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t5N@z  
appreciation tax 增值税 !y$Hr[v  
appropriation 拨款；拨用；拨付 :s+AIo6  
appropriation account 拨款帐目 \c>9f"jS_  
Appropriation Bill 拨款法案 aUSxy8%  
appropriation-in-aid system 补助拨款办法 ('Wo#3b$  
approved assets 核准资产 nlXg8t^G  
approved basket stock 认可一篮子证券 #)q}Jw4]j  
approved budget 核准预算 %]nYv#K  
approved charitable donation 认可慈善捐款 3 8pw  
approved charitable institution 认可慈善机构 7}-.U=tnP  
approved currency 核准货币；认可货币 67%eAS  
approved estimates 核准预算 ^Tc&?\3  
approved estimates of expenditure 核准开支预算 +oBf\!{cW  
approved overseas insurer 核准海外保险人 2_;.iH 6  
approved overseas trust company 核准海外信托公司 J|_&3@r  
approved pooled investment fund 核准汇集投资基金 |M#b`g$JO,  
approved provident fund scheme 认可公积金计划 _I
OeO  
approved provision 核准拨款 VYTdK"%  
approved redeemable share 核准可赎回股份 LW?] ~|  
approved regional stock 认可地区性证券 W=}l=o!G.  
approved retirement scheme 认可退休金计划 QD]Vfj4+  
approved subordinated loan 核准附属贷款 [Ua4{3#  
arbitrage 套戥；套汇；套利 u$[ '}z0:  
arbitrageur 套戥者；套汇者 ^i_mGe
u  
arbitrary amount 临时款项 "UKX~}8T
 
arrangement 措施；安排；协定 y/mxdPw  
arrears 欠款 2/=CrK  
arrears of pay 欠付薪酬 Fzh%#z0  
arrears of revenue 逾期未收税款；逾期未收的帐项 6[wej$u  
articles of association 组织章程；组织细则；组织章程细则 ^~-i>gTD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,,mkB6;  
ascertainment of profit 确定利润 'cy35M  
"Asia Clear" “亚洲结算系统”