[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 $6 A91|ZSQ  
allotment notice 股份配售通知；配股通知 x\m?*5p  
allotment of shares 股份分配 LG qg0(  
allowable 可获宽免；免税的 QTNE.n<?  
allowable business loss 可扣除的营业亏损 eGJ}';O,g  
allowable expenses 可扣税的支出 t:h~p-&QB  
allowance 免税额；津贴；备抵；准备金 4:Bpz;x  
allowance for debts 债项的免税额 `p.O  
allowance for depreciation by wear and tear 耗损折旧免税额 %G%D[ i]  
allowance for funeral expenses 殡殓费的免税额 [,1\>z|&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 u(`,7 o "  
allowance for repairs and outgoings 修葺及支出方面的免税额 WO=,NQO w  
allowance to debtor 给债务人的津贴 kj4t![o+  
alteration of capital 资本更改 d^Jf(NE0Yo  
alternate trustee 候补受托人 u3>Dvl@  
amalgamation 合并 kr
oO~(\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =p lG9  
ambit of charges 征税范围；收费范围 b&$sY!iU  
amended valuation 经修订的估值 MSMgaw?  
American Commodities Exchange 美国商品交易所 e e=d*)  
American Express Bank Limited 美国运通银行 Q41eYzA
i  
American Stock Exchange 美国证券交易所 Vu`O%[Q/  
amortization 摊销 aybfBC  
amount due from banks 存放银行同业的款项 Ehv*E  
amount due from banks abroad 存放海外银行同业的款项 i1k TP9  
amount due from holding companies 控股公司欠款 jcT  
amount due from local banks 存放本港银行同业的款项 )G">7cg;t  
amount due to banks 银行同业的存款 <hO|:LX  
amount due to banks abroad 海外银行同业的存款 z^q ~|7  
amount due to holding companies 控股公司存款 [MkXQw Y  
amount due to local banks 本港银行同业的存款 # [0>wEq  
amount due to outport banks 外埠银行同业的存款 uk(|c-_]~c  
amount for note issue 发行纸币的款额 E2D}F
@<]  
amount of bond 担保契据的款额 'Wn2+pd  
amount of consideration 代价款额 w53+k\.  
amount of contribution 供款数额 re `B fN  
amount of indebtedness 负债款额 y_=},a  
amount of principal of the loan 贷款本金额 @%5$x]^  
amount of rates chargeable 应征差饷数额 S1R:/9 z  
amount of share capital 股本额 UUF;Q0X  
amount of sums assured 承保款额 fs=W(~"  
amount of variation 变动幅度 H#LlxD)q  
amount of vote 拨款数额 pd[?TyVK;  
amount payable 应付款额 -Xw i}/OX  
amount receivable 应收款额 BZP~m=kq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5ecAev^1-  
analysis 分析 f[bx|6  
ancillary risk 附属风险 .<!Jhf$  
annual account 周年帐目；周年帐目报表；年度决算；年结 !P6\-.  
annual accounting date 年结日期 ^,$>z*WQ.  
annual allowance 每年免税额；年积金；年度津贴；年津 2bB&/Uumsd  
annual balance 年度余额 f0^DsP   
annual disposable income 每年可动用收入 1P'R-I  
annual estimates 周年预算 ~?m vV`30&  
annual fee 年费 U#jbii6e  
annual general meeting 周年大会 UqP %S$9  
annual growth rate 年增率；每年增长率 pErre2fS  
annual long-term supplement 长期个案每年补助金 Xiyh3/%yy  
annual pensionable emolument 可供计算退休金的年薪 ?G#T6$E8  
annual report 年报 m),3J4(q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ny.s u?E  
annual return 周年报表；周年申报表；每年报税表格 T =l4Vb{>  
Annual Return Rules 《周年报表规则》 FTihxC?.L  
annual review of consumer prices 每年消费物价回顾 jG0o-x=X  
annual roll-forward basis 逐年延展方式 tWNz: V  
annual salary 年薪 ]Y%?kQ^  
annual statement 年度报表；年度决算表 vB:_|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 7%-+7O3ud  
annuitant 年金受益人 <Q4yN!6  
annuity 年金 Gj.u
/l  
annuity contract 年金合约 {!B^nCSL  
annuity on human life 人寿年金 hY?x14m$3  
antecedent debt 先前的债项 Felu`@b  
ante-dated cheque 倒填日期支票 X"KX_)GZD  
anticipated expenditure 预期开支 PuuO2TZ  
anticipated net profit 预期纯利 &wlSOC')j  
anticipated revenue 预期收入 qw!_/Z3[  
anti-inflation measure 反通货膨胀措施 BJM_kKH  
anti-inflationary stance 反通货膨胀立场 r&G
=}ZMO  
apparent deficit 表面赤字 >lo,0oG  
apparent financial solvency 表面偿债能力 03iD(,@  
apparent partner 表面合伙人 0<{+M`G/  
application for personal assessment 个人入息课税申请书 <fJ*{$[p  
application of fund 资金应用 f 2sv$#'  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6QCU:2IiL  
appointed actuary 委任精算师 TZT1nj"n  
appointed auditor 委任核数师；委任审计师 e7j30Iy  
appointed trustee 委任的受托人 Kw%n;GFl'  
appointer 委任人 +$eEZ;4  
apportioned pro rata 按比例分摊 D3^Yc:[_@  
apportionment 分配；分摊 50:$km\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;_yp@.,\T  
apportionment formula 分摊方程式 PKT/U^2X]  
apportionment of estate duty 遗产税的分摊 %n3l
m(-0U  
appraisal 估价；评估 \X=?+| 9  
appreciable growth 可观增长 IT3xX=|b  
appreciable impact 显着影响 _?M71>3$.  
appreciable increase 可观增长 CvwC| AW  
appreciation 增值；升值 1k5o?'3&  
appreciation against other currencies 相对其他货币升值 / $7_*4e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DQ{Yr>
J  
appreciation tax 增值税 M>CW(X  
appropriation 拨款；拨用；拨付 1!@ KRV  
appropriation account 拨款帐目 / M(A kNy  
Appropriation Bill 拨款法案 !+?,y/*5(  
appropriation-in-aid system 补助拨款办法 je^!W?U4<  
approved assets 核准资产 `7|\Gqy  
approved basket stock 认可一篮子证券 PKoB~wLH  
approved budget 核准预算 R"S,&  
approved charitable donation 认可慈善捐款 aj1o  
approved charitable institution 认可慈善机构 7b,5*]oZ  
approved currency 核准货币；认可货币 &ACM:&Ob  
approved estimates 核准预算 v2>.+Eh#  
approved estimates of expenditure 核准开支预算 SBnwlM"AN  
approved overseas insurer 核准海外保险人 /( /)nYAjk  
approved overseas trust company 核准海外信托公司 T@[(FVA N  
approved pooled investment fund 核准汇集投资基金 OPp>z0p%6X  
approved provident fund scheme 认可公积金计划 @$R[Js%MuO  
approved provision 核准拨款 :%M[|Fj  
approved redeemable share 核准可赎回股份 ;%r#pv~  
approved regional stock 认可地区性证券 o}XbFLn  
approved retirement scheme 认可退休金计划 ':kj\$U  
approved subordinated loan 核准附属贷款 #>m#i1Nu  
arbitrage 套戥；套汇；套利 ;?/v}$Pa  
arbitrageur 套戥者；套汇者 #]ZOi`;  
arbitrary amount 临时款项 ORPQ1%tu  
arrangement 措施；安排；协定 l
65-8  
arrears 欠款 {wWh ;  
arrears of pay 欠付薪酬 bgW=.s  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,Db+c3  
articles of association 组织章程；组织细则；组织章程细则 \;w+_<zE5{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .".xNHR#  
ascertainment of profit 确定利润 A^PCI*SN[  
"Asia Clear" “亚洲结算系统”