[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 Xxp<qIEm  
allotment notice 股份配售通知；配股通知 f{k2sU*uBE  
allotment of shares 股份分配 BWfsk/lej  
allowable 可获宽免；免税的 ZIkXy*<
(  
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 wM_k D  
allowance 免税额；津贴；备抵；准备金 4^ $  
allowance for debts 债项的免税额 b":cj:mxL  
allowance for depreciation by wear and tear 耗损折旧免税额 -~]*)&  
allowance for funeral expenses 殡殓费的免税额 7 45Uo'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :hCp@{  
allowance for repairs and outgoings 修葺及支出方面的免税额 cZ%weQa#N)  
allowance to debtor 给债务人的津贴 ()=  
alteration of capital 资本更改 UR:cBr  
alternate trustee 候补受托人 GC~Tfrf=r  
amalgamation 合并 jrZM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^szCf|SM  
ambit of charges 征税范围；收费范围 5e6]v2 k  
amended valuation 经修订的估值 ^)D[ W(*  
American Commodities Exchange 美国商品交易所 O: :X$O7  
American Express Bank Limited 美国运通银行 50uNgLs  
American Stock Exchange 美国证券交易所 Y(-4Agq  
amortization 摊销 8u!! a^F  
amount due from banks 存放银行同业的款项 &0*j n
b  
amount due from banks abroad 存放海外银行同业的款项 bAGQ  
amount due from holding companies 控股公司欠款 ,eF}`  
amount due from local banks 存放本港银行同业的款项 mJ
)o-BV  
amount due to banks 银行同业的存款 q.g<gu]  
amount due to banks abroad 海外银行同业的存款 [8(e`6xePb  
amount due to holding companies 控股公司存款 Iyz};7yVI  
amount due to local banks 本港银行同业的存款 XGbtmmQG  
amount due to outport banks 外埠银行同业的存款 Fp'k{  
amount for note issue 发行纸币的款额 yL7a*C&  
amount of bond 担保契据的款额 CAX|[  
amount of consideration 代价款额 NoV)}fX$X8  
amount of contribution 供款数额 +F ]X  
amount of indebtedness 负债款额 VSL6tQp  
amount of principal of the loan 贷款本金额 D42Bm&JocO  
amount of rates chargeable 应征差饷数额 a=.A/;|0*  
amount of share capital 股本额 Z)~.OqRw]  
amount of sums assured 承保款额 )apqL{u:=  
amount of variation 变动幅度 ?m}vDd  
amount of vote 拨款数额 *"d"  
amount payable 应付款额 D[-V1K&g  
amount receivable 应收款额 &S>m+m'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `lRZQ:27X  
analysis 分析 ?MHVkGD  
ancillary risk 附属风险 Ze~^+ EE  
annual account 周年帐目；周年帐目报表；年度决算；年结 \/xWsbG\  
annual accounting date 年结日期 PeEC|&x  
annual allowance 每年免税额；年积金；年度津贴；年津 Pe6MDWR  
annual balance 年度余额 4nN%5c~=  
annual disposable income 每年可动用收入 ' jf$3  
annual estimates 周年预算 J'G 6Z7  
annual fee 年费 RLu y;z  
annual general meeting 周年大会 \25Rq/&w  
annual growth rate 年增率；每年增长率 l&R~I6^E  
annual long-term supplement 长期个案每年补助金 w4\b^iJz  
annual pensionable emolument 可供计算退休金的年薪 5A g4o  
annual report 年报 NuRxkeEO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,edX;`#  
annual return 周年报表；周年申报表；每年报税表格 Uf}s6#  
Annual Return Rules 《周年报表规则》 K?+iu |$&  
annual review of consumer prices 每年消费物价回顾 R^.E";/h  
annual roll-forward basis 逐年延展方式 kAsYh4[  
annual salary 年薪
s5F,*<  
annual statement 年度报表；年度决算表 T>7$<ulm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s"7wG!yf  
annuitant 年金受益人 fI9 TzpV  
annuity 年金 :P1 J>dcG  
annuity contract 年金合约 JL5 )  
annuity on human life 人寿年金 %SaC[9=?  
antecedent debt 先前的债项 OSY$qL2  
ante-dated cheque 倒填日期支票 pTT7#b(t  
anticipated expenditure 预期开支 fjVGps$j  
anticipated net profit 预期纯利 hK5BOq!y  
anticipated revenue 预期收入 iG()"^G  
anti-inflation measure 反通货膨胀措施 uH!uSB2  
anti-inflationary stance 反通货膨胀立场 u(iEuF;7  
apparent deficit 表面赤字 h;?=:(  
apparent financial solvency 表面偿债能力 *p0n{F9  
apparent partner 表面合伙人 P1tc*2Z  
application for personal assessment 个人入息课税申请书 FH:^<^M  
application of fund 资金应用 \bNN]=  
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 *8{PoD   
appointed actuary 委任精算师 R>f$*T  
appointed auditor 委任核数师；委任审计师 .
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appointed trustee 委任的受托人 8,d<&3D  
appointer 委任人
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apportioned pro rata 按比例分摊 SEu1M}+E  
apportionment 分配；分摊 sH(@X<{p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q}zAC2@L  
apportionment formula 分摊方程式 MHar9)$}  
apportionment of estate duty 遗产税的分摊 yE1M+x./  
appraisal 估价；评估 !A!}j.s  
appreciable growth 可观增长 `/$yCXy  
appreciable impact 显着影响 0/z=G!z\  
appreciable increase 可观增长 Qk2^p^ T6  
appreciation 增值；升值 O75^(keW  
appreciation against other currencies 相对其他货币升值 E_k<EQ%r  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mux_S2x9m\  
appreciation tax 增值税 sx7;G^93  
appropriation 拨款；拨用；拨付 s~(!m. R  
appropriation account 拨款帐目 vcm66J.14  
Appropriation Bill 拨款法案 ,rkY1w-  
appropriation-in-aid system 补助拨款办法 I.#V/{J  
approved assets 核准资产 AT*J '37  
approved basket stock 认可一篮子证券 LE$_qX`L  
approved budget 核准预算 ;n1<1M>!  
approved charitable donation 认可慈善捐款 )%H@.;cD_r  
approved charitable institution 认可慈善机构 QCjC|T9  
approved currency 核准货币；认可货币 'e @`HG  
approved estimates 核准预算
 @Tk5<B3  
approved estimates of expenditure 核准开支预算 [l"|x75-  
approved overseas insurer 核准海外保险人 ?5@!r>i=<  
approved overseas trust company 核准海外信托公司 %A_h!3f&  
approved pooled investment fund 核准汇集投资基金 5A^$!q P  
approved provident fund scheme 认可公积金计划 mY!os91KoO  
approved provision 核准拨款 G?Fqm@J{XT  
approved redeemable share 核准可赎回股份 kC:GEY<N:Q  
approved regional stock 认可地区性证券 N<XS-XB,  
approved retirement scheme 认可退休金计划 zb<YYJ]  
approved subordinated loan 核准附属贷款 LcL|'S)  
arbitrage 套戥；套汇；套利 e\o>(is  
arbitrageur 套戥者；套汇者 4I&e_b< 30  
arbitrary amount 临时款项 nKxu8YAJe  
arrangement 措施；安排；协定 !Miw.UmPm  
arrears 欠款 _4~'K?  
arrears of pay 欠付薪酬 =Rv ! c+?  
arrears of revenue 逾期未收税款；逾期未收的帐项 9&]g2iT P  
articles of association 组织章程；组织细则；组织章程细则 Z]VmTB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YS$42J_T  
ascertainment of profit 确定利润 G_m$W3 zS  
"Asia Clear" “亚洲结算系统”