[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 Ux2U*a;  
allotment notice 股份配售通知；配股通知 "EV!>^Z  
allotment of shares 股份分配 &Z^l=YH,  
allowable 可获宽免；免税的 "<i SZ  
allowable business loss 可扣除的营业亏损 Xq4|uuS-O  
allowable expenses 可扣税的支出 .O0O-VD+a  
allowance 免税额；津贴；备抵；准备金 {5|(
"0[F  
allowance for debts 债项的免税额 |*mL1#bB  
allowance for depreciation by wear and tear 耗损折旧免税额 j(#%tIv  
allowance for funeral expenses 殡殓费的免税额 D?M!ra  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yE} dj)wd  
allowance for repairs and outgoings 修葺及支出方面的免税额 *{o UWt  
allowance to debtor 给债务人的津贴 -]:GL>b  
alteration of capital 资本更改 A%\tiZe  
alternate trustee 候补受托人 4eH.9t  
amalgamation 合并 7P7b8]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {k(eNr,  
ambit of charges 征税范围；收费范围 $t-n'Qh^2  
amended valuation 经修订的估值 S.|FL%;  
American Commodities Exchange 美国商品交易所 rNl.7O9b  
American Express Bank Limited 美国运通银行 ir3VTqz  
American Stock Exchange 美国证券交易所 q/1Or;iK  
amortization 摊销 H UWxPIu  
amount due from banks 存放银行同业的款项 MEiRj]t  
amount due from banks abroad 存放海外银行同业的款项 \.gEh1HW  
amount due from holding companies 控股公司欠款 MP>n)!R[`  
amount due from local banks 存放本港银行同业的款项 l\$+7|W  
amount due to banks 银行同业的存款 W9zE{)Sc~  
amount due to banks abroad 海外银行同业的存款 N]YtLa,t  
amount due to holding companies 控股公司存款
+2C?9:bH  
amount due to local banks 本港银行同业的存款 k#:2'!7G  
amount due to outport banks 外埠银行同业的存款 n+1y  
amount for note issue 发行纸币的款额 5f:DN
\ ]  
amount of bond 担保契据的款额 N{d@^Yj  
amount of consideration 代价款额 j*;N\;iL!*  
amount of contribution 供款数额 <f~Fl^^8  
amount of indebtedness 负债款额 e1q"AOV6  
amount of principal of the loan 贷款本金额 o5aLUWi-  
amount of rates chargeable 应征差饷数额 o0z67(N&g  
amount of share capital 股本额 ?nKF6f  
amount of sums assured 承保款额 $WW)bP d4^  
amount of variation 变动幅度 4QJ8Z t  
amount of vote 拨款数额 N6Z{BLZ  
amount payable 应付款额 !~-6wN"k  
amount receivable 应收款额 )fU(AXSP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @o
e\"vz  
analysis 分析 giavJ|  
ancillary risk 附属风险 !Ngw\@f  
annual account 周年帐目；周年帐目报表；年度决算；年结 _2vd`k  
annual accounting date 年结日期 f0Hq8qAF;^  
annual allowance 每年免税额；年积金；年度津贴；年津 8Og3yFx[rt  
annual balance 年度余额 Me:{{-V4  
annual disposable income 每年可动用收入 Z$KV&.=+  
annual estimates 周年预算 #<CIFV
H  
annual fee 年费 >adV(V<  
annual general meeting 周年大会 eR!G[Cw-  
annual growth rate 年增率；每年增长率 Ey&aBYR  
annual long-term supplement 长期个案每年补助金 s.jO<{  
annual pensionable emolument 可供计算退休金的年薪 *9gD*AnM,  
annual report 年报 CL7Nr@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W$?e<@  
annual return 周年报表；周年申报表；每年报税表格 `3iQZui  
Annual Return Rules 《周年报表规则》 ?Hy+'sq[  
annual review of consumer prices 每年消费物价回顾 vH?9\3  
annual roll-forward basis 逐年延展方式 K3p@$3hQ  
annual salary 年薪 yi!`V.  
annual statement 年度报表；年度决算表 {8NwFN.  
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 (B`sQw@tu  
annuitant 年金受益人 </E>tMW  
annuity 年金 ms~8QL  
annuity contract 年金合约 .
`C V^\  
annuity on human life 人寿年金 SQ#7PKH  
antecedent debt 先前的债项 aU<s<2O)  
ante-dated cheque 倒填日期支票 Rs$5PdH  
anticipated expenditure 预期开支 w}<^l  
anticipated net profit 预期纯利 r[HT9  
anticipated revenue 预期收入 3x5!a5$Y  
anti-inflation measure 反通货膨胀措施 RazBc.o<  
anti-inflationary stance 反通货膨胀立场 g*-2* \  
apparent deficit 表面赤字 ,{<p  
apparent financial solvency 表面偿债能力 V_a)jJ  
apparent partner 表面合伙人 %cW;}Y[?P  
application for personal assessment 个人入息课税申请书 d(L{!mm  
application of fund 资金应用 vD=%`G[m  
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 MTmO>V&O  
appointed actuary 委任精算师 8sw,k   
appointed auditor 委任核数师；委任审计师 A0#Y, 1  
appointed trustee 委任的受托人 YU\Gj S~>&  
appointer 委任人 Z g $Tf  
apportioned pro rata 按比例分摊 Hq xK\m%,.  
apportionment 分配；分摊 C{Blqf3V0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W(@>?$&  
apportionment formula 分摊方程式 lfy7w|  
apportionment of estate duty 遗产税的分摊 
kfj%  
appraisal 估价；评估 Gc;B[/:  
appreciable growth 可观增长 x N`T  
appreciable impact 显着影响 c#\-%h  
appreciable increase 可观增长 /4C`k=>  
appreciation 增值；升值 iVeQ]k(u  
appreciation against other currencies 相对其他货币升值 JE)J<9gf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'TX M{RGw  
appreciation tax 增值税 YsAF{  
appropriation 拨款；拨用；拨付 H`D f  
appropriation account 拨款帐目 +"L$ed(=nJ  
Appropriation Bill 拨款法案 R`Qpd3  
appropriation-in-aid system 补助拨款办法 j-* TXog  
approved assets 核准资产 BLW]|p|1:  
approved basket stock 认可一篮子证券 QGPR.<D)B  
approved budget 核准预算 /J;]u3e|  
approved charitable donation 认可慈善捐款 :QKb#4/8;  
approved charitable institution 认可慈善机构 T}2:.Hk:N  
approved currency 核准货币；认可货币 Ed=}PrE  
approved estimates 核准预算 eycV@|6u*  
approved estimates of expenditure 核准开支预算 #`j][F@N  
approved overseas insurer 核准海外保险人 d;g-3Pf  
approved overseas trust company 核准海外信托公司 T~:_}J  
approved pooled investment fund 核准汇集投资基金 l;5`0N?QO  
approved provident fund scheme 认可公积金计划
9Dq.lr^  
approved provision 核准拨款 gfVDqDF  
approved redeemable share 核准可赎回股份 5bBCpNa  
approved regional stock 认可地区性证券 %O/d4  
approved retirement scheme 认可退休金计划 -kc(u1!  
approved subordinated loan 核准附属贷款 tw86:kYEz  
arbitrage 套戥；套汇；套利 )KE_ t^$  
arbitrageur 套戥者；套汇者 B"[{]GP BY  
arbitrary amount 临时款项 Nu+wL>t  
arrangement 措施；安排；协定 1(pjVz&  
arrears 欠款 (j=DD6fC  
arrears of pay 欠付薪酬 ,TJ/3_lH  
arrears of revenue 逾期未收税款；逾期未收的帐项 *+~D+_,  
articles of association 组织章程；组织细则；组织章程细则  VIYV92[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 acP ;(t  
ascertainment of profit 确定利润 Y^5"qd|`  
"Asia Clear" “亚洲结算系统”