[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 1_D|;/aI  
allotment notice 股份配售通知；配股通知 +*dG'U6  
allotment of shares 股份分配 fS08q9,S/  
allowable 可获宽免；免税的 -ZTe#
@J  
allowable business loss 可扣除的营业亏损 [dm&I#m=  
allowable expenses 可扣税的支出 K;%P_f/KJP  
allowance 免税额；津贴；备抵；准备金 vvJ{fi  
allowance for debts 债项的免税额 (x}>tm  
allowance for depreciation by wear and tear 耗损折旧免税额 mv7><C  
allowance for funeral expenses 殡殓费的免税额 Hzr<i4Y=w9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \a:#e%]qz9  
allowance for repairs and outgoings 修葺及支出方面的免税额 H%,
jB<-.A  
allowance to debtor 给债务人的津贴 kz|2PP  
alteration of capital 资本更改 ^/|agQ7D2  
alternate trustee 候补受托人 AXUSU(hU  
amalgamation 合并 QXXB>gOY5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .ZuRH_pI  
ambit of charges 征税范围；收费范围 9(;5!q,Gsg  
amended valuation 经修订的估值 QEKRAPw  
American Commodities Exchange 美国商品交易所 /S 32)=(  
American Express Bank Limited 美国运通银行 nz72w_  
American Stock Exchange 美国证券交易所 #;9I3,@/Y  
amortization 摊销 hT`kma  
amount due from banks 存放银行同业的款项 LRF_w)^['  
amount due from banks abroad 存放海外银行同业的款项 fj2pD Cic  
amount due from holding companies 控股公司欠款 k)Y}X)\36  
amount due from local banks 存放本港银行同业的款项 pmm?Fq!s=  
amount due to banks 银行同业的存款 OE{{,HFa`G  
amount due to banks abroad 海外银行同业的存款 `6`p~  
amount due to holding companies 控股公司存款 P5u Y1(  
amount due to local banks 本港银行同业的存款 6#Ag^A  
amount due to outport banks 外埠银行同业的存款 @Q!Jzw#B  
amount for note issue 发行纸币的款额 -__RFxG  
amount of bond 担保契据的款额 %4F Q~  
amount of consideration 代价款额 T&M*sydA  
amount of contribution 供款数额 ^SP/&w<c  
amount of indebtedness 负债款额 2K^D%U  
amount of principal of the loan 贷款本金额 +D[

|Mi  
amount of rates chargeable 应征差饷数额 ^/nj2"  
amount of share capital 股本额 -^ ) 0c  
amount of sums assured 承保款额 3AKT>Wy =  
amount of variation 变动幅度 Yt]tRqrh;T  
amount of vote 拨款数额 NSQ}:m  
amount payable 应付款额 XJx$HM&0M  
amount receivable 应收款额 do {E39  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1&zvf4  
analysis 分析  ]/l"  
ancillary risk 附属风险 PUt\^ ke  
annual account 周年帐目；周年帐目报表；年度决算；年结 K U 2LJ_~Y  
annual accounting date 年结日期 !+sC'/  
annual allowance 每年免税额；年积金；年度津贴；年津 _?j66-( Q  
annual balance 年度余额 9YpgzCx Z  
annual disposable income 每年可动用收入 ^$8@B]*  
annual estimates 周年预算 p`/"e<TP  
annual fee 年费 ZXCq>  
annual general meeting 周年大会 w_c)iJ  
annual growth rate 年增率；每年增长率 [i[*xf-B  
annual long-term supplement 长期个案每年补助金 w %4S NR  
annual pensionable emolument 可供计算退休金的年薪 12 8aJ  
annual report 年报 b3/@$
x<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
j@N z  
annual return 周年报表；周年申报表；每年报税表格 ?]*WVjskE  
Annual Return Rules 《周年报表规则》 8Zj=:;  
annual review of consumer prices 每年消费物价回顾 zD#$]?@ b  
annual roll-forward basis 逐年延展方式 D-{;;<nIr`  
annual salary 年薪 @uh^)6i]/  
annual statement 年度报表；年度决算表 to2;. ~X  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F$L2bgQR?'  
annuitant 年金受益人 OQlmzg  
annuity 年金
a ~s:f5S>  
annuity contract 年金合约  ?cG~M|@  
annuity on human life 人寿年金  H7`JqS  
antecedent debt 先前的债项 L/ L#[  
ante-dated cheque 倒填日期支票 / {) }y  
anticipated expenditure 预期开支 R07]{  
anticipated net profit 预期纯利 u Dtml$9rN  
anticipated revenue 预期收入 oo+i3af&7  
anti-inflation measure 反通货膨胀措施 /+V}.  
anti-inflationary stance 反通货膨胀立场 csh@C ckC8  
apparent deficit 表面赤字 A-n@:` n~  
apparent financial solvency 表面偿债能力 ZmLA4<  
apparent partner 表面合伙人 u+5&^"72,  
application for personal assessment 个人入息课税申请书 tTjadnX  
application of fund 资金应用 ,6J{-Iu  
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 `w&A;fR!H  
appointed actuary 委任精算师 =3h?! $#?  
appointed auditor 委任核数师；委任审计师 '99rXw  
appointed trustee 委任的受托人 ]\~s83?X  
appointer 委任人 @AB}r1E2  
apportioned pro rata 按比例分摊 (Q]W w_r~  
apportionment 分配；分摊 O{vVW9Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {[ |je]3v  
apportionment formula 分摊方程式 c -sc*.&  
apportionment of estate duty 遗产税的分摊 COc,  
appraisal 估价；评估 8O[br@h:5  
appreciable growth 可观增长 c-jE1y<  
appreciable impact 显着影响 c-`'`L^J  
appreciable increase 可观增长 mNII-XG  
appreciation 增值；升值 jv;8Mm  
appreciation against other currencies 相对其他货币升值 k)3b 0T@b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r,43 gg  
appreciation tax 增值税 T`zUgZ]  
appropriation 拨款；拨用；拨付 MyZ5~jnr\  
appropriation account 拨款帐目 /"J 3hSR  
Appropriation Bill 拨款法案 ]>9[}'u  
appropriation-in-aid system 补助拨款办法 La2f]+sV  
approved assets 核准资产 +#RgHo?f  
approved basket stock 认可一篮子证券 =x xN3Ay  
approved budget 核准预算 whW%c8  
approved charitable donation 认可慈善捐款 :5'8MU
 
approved charitable institution 认可慈善机构 o8B$6w:_  
approved currency 核准货币；认可货币 3(oB[9]s  
approved estimates 核准预算 !g.?+~@  
approved estimates of expenditure 核准开支预算 ]/#3 P  
approved overseas insurer 核准海外保险人 Y9}ga4  
approved overseas trust company 核准海外信托公司 Al MMN"j  
approved pooled investment fund 核准汇集投资基金 L JgGX,Kp  
approved provident fund scheme 认可公积金计划 ;hgRMkmz4<  
approved provision 核准拨款 SG4
)kQ  
approved redeemable share 核准可赎回股份 [mcER4]}  
approved regional stock 认可地区性证券 .)g7s? K  
approved retirement scheme 认可退休金计划 L^FQ|?*  
approved subordinated loan 核准附属贷款 r`\6+Ntb.  
arbitrage 套戥；套汇；套利 r}\m%(i  
arbitrageur 套戥者；套汇者 WvoJ^{\4N*  
arbitrary amount 临时款项 &*Z" r*  
arrangement 措施；安排；协定 O>@ ChQF  
arrears 欠款 Q{o]^tN  
arrears of pay 欠付薪酬 HhZ>/5'(  
arrears of revenue 逾期未收税款；逾期未收的帐项 \S_o{0ZY}  
articles of association 组织章程；组织细则；组织章程细则 D[ v2#2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Xk(p:^ R  
ascertainment of profit 确定利润 jmBsPSGIC  
"Asia Clear" “亚洲结算系统”