[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 [w'Y3U\i  
allotment notice 股份配售通知；配股通知 8~YhT]R=  
allotment of shares 股份分配 o9(:m   
allowable 可获宽免；免税的 0k>bsn/j  
allowable business loss 可扣除的营业亏损 {u{n b3/jl  
allowable expenses 可扣税的支出 bX6eNk-L  
allowance 免税额；津贴；备抵；准备金 )cJ9YKKy  
allowance for debts 债项的免税额 l ~C YxO  
allowance for depreciation by wear and tear 耗损折旧免税额 ;{[&&qMwU  
allowance for funeral expenses 殡殓费的免税额 `wj<d>m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /oKa?iT  
allowance for repairs and outgoings 修葺及支出方面的免税额 nsIx5UA_n  
allowance to debtor 给债务人的津贴 .:A9*,  
alteration of capital 资本更改 J.W0F#?  
alternate trustee 候补受托人 l tE`  
amalgamation 合并 m X{_B!j^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "#\\p~D/<  
ambit of charges 征税范围；收费范围 m^Qc9s#D  
amended valuation 经修订的估值 w[}5qAI5*f  
American Commodities Exchange 美国商品交易所 15U]/?jv8  
American Express Bank Limited 美国运通银行 Jz(wXp  
American Stock Exchange 美国证券交易所 V]dzKNFi  
amortization 摊销 FBJw (.Jr  
amount due from banks 存放银行同业的款项 \B/+.\  
amount due from banks abroad 存放海外银行同业的款项 fQ33J>  
amount due from holding companies 控股公司欠款 h}r.(MVt  
amount due from local banks 存放本港银行同业的款项 |l'BNuiU  
amount due to banks 银行同业的存款 A:Pp;9wl  
amount due to banks abroad 海外银行同业的存款 eLWD?-v%  
amount due to holding companies 控股公司存款 OPOL-2<wiy  
amount due to local banks 本港银行同业的存款 MKzIY:ug  
amount due to outport banks 外埠银行同业的存款 L}NckL  
amount for note issue 发行纸币的款额 UfI H!6Q  
amount of bond 担保契据的款额 { _T?0L  
amount of consideration 代价款额 Mhp6,JL  
amount of contribution 供款数额 -XBD WV  
amount of indebtedness 负债款额 r#hA kOw  
amount of principal of the loan 贷款本金额 TR}ztf[e  
amount of rates chargeable 应征差饷数额 k|Mj|pqA  
amount of share capital 股本额 qp$Td<'Y  
amount of sums assured 承保款额 }GI8p* ]o=  
amount of variation 变动幅度 p?F%a;V3  
amount of vote 拨款数额 uv,&/,;S  
amount payable 应付款额 "=8= G  
amount receivable 应收款额 MG6taOO!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Af y\:&j  
analysis 分析 zr#n^?m  
ancillary risk 附属风险 _voU^-  
annual account 周年帐目；周年帐目报表；年度决算；年结 f/+UD-@%m  
annual accounting date 年结日期 "g}mxPe  
annual allowance 每年免税额；年积金；年度津贴；年津 **p|g<wvY*  
annual balance 年度余额 L-SWs8  
annual disposable income 每年可动用收入 En-BT0o  
annual estimates 周年预算 'PiQ|Nnb|  
annual fee 年费 9?W!E_  
annual general meeting 周年大会 :+u
K1N  
annual growth rate 年增率；每年增长率 bz$)@gLc  
annual long-term supplement 长期个案每年补助金 wP:ab  
annual pensionable emolument 可供计算退休金的年薪 BO]}E:C9  
annual report 年报 K`%{(^}.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (.[HE ~ s?  
annual return 周年报表；周年申报表；每年报税表格 Rf*cW&}%  
Annual Return Rules 《周年报表规则》 fbv%&z  
annual review of consumer prices 每年消费物价回顾 Ujb7uho  
annual roll-forward basis 逐年延展方式 Igb@aGA  
annual salary 年薪 QxUsdF?p  
annual statement 年度报表；年度决算表 jiAKV0lX W  
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%}SV 2)  
annuitant 年金受益人 R/5@*mv{  
annuity 年金 :x*#RnRr.  
annuity contract 年金合约  3"B$M  
annuity on human life 人寿年金 W[ZW=c  
antecedent debt 先前的债项 En&`m  
ante-dated cheque 倒填日期支票 Zq[aC0%+  
anticipated expenditure 预期开支 AE?G+:B  
anticipated net profit 预期纯利 P[q`{TdV  
anticipated revenue 预期收入 ~# ~X Dcc  
anti-inflation measure 反通货膨胀措施 gFBMARxi  
anti-inflationary stance 反通货膨胀立场 1uz7E  
apparent deficit 表面赤字 !u0|{6U  
apparent financial solvency 表面偿债能力 uPZ<hG#K  
apparent partner 表面合伙人 'UW]~  
application for personal assessment 个人入息课税申请书 RxUABF8b  
application of fund 资金应用 $<c;xDO&t  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 
b`%(.&  
appointed actuary 委任精算师 #}y(D{zc  
appointed auditor 委任核数师；委任审计师 ~r% >x  
appointed trustee 委任的受托人 )$Tcip`  
appointer 委任人 Y#[Wv1hi  
apportioned pro rata 按比例分摊 f 3bZ*G%f  
apportionment 分配；分摊 6|{$]<'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~]Md*F[4*e  
apportionment formula 分摊方程式 2p6`@8*34  
apportionment of estate duty 遗产税的分摊 !/]vt?v#^  
appraisal 估价；评估 RCCI}ovU  
appreciable growth 可观增长 '5V#sq;Z  
appreciable impact 显着影响 ;`p!/9il  
appreciable increase 可观增长 vH`m W`=  
appreciation 增值；升值 Zcq4?-&  
appreciation against other currencies 相对其他货币升值 f*uD9l%/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t
93iU?Z  
appreciation tax 增值税 '5:P,1tWU  
appropriation 拨款；拨用；拨付 Td|x~mZv:  
appropriation account 拨款帐目 O:^m#:[cE  
Appropriation Bill 拨款法案 =5zx]N1r  
appropriation-in-aid system 补助拨款办法 sPKyg  
approved assets 核准资产 4R8W ot  
approved basket stock 认可一篮子证券 {\ 87]xJ  
approved budget 核准预算 hp:8e@  
approved charitable donation 认可慈善捐款 }3rWmo8V  
approved charitable institution 认可慈善机构 `%a+LU2  
approved currency 核准货币；认可货币 gJn_Z7MgJ  
approved estimates 核准预算 UN,y/V  
approved estimates of expenditure 核准开支预算 1Vden.H*CI  
approved overseas insurer 核准海外保险人 ?n]e5R(cj  
approved overseas trust company 核准海外信托公司 !uno!wUIYd  
approved pooled investment fund 核准汇集投资基金 Vv]81y15Q;  
approved provident fund scheme 认可公积金计划 #!h +K"wX  
approved provision 核准拨款  4h
zS  
approved redeemable share 核准可赎回股份 \K,piCVViN  
approved regional stock 认可地区性证券 P@RUopu,i  
approved retirement scheme 认可退休金计划 uI'g] 18Hi  
approved subordinated loan 核准附属贷款 e.Y*=P}D  
arbitrage 套戥；套汇；套利 K9
BoIHo  
arbitrageur 套戥者；套汇者 a%h'utF{[  
arbitrary amount 临时款项 .W9/*cZV0  
arrangement 措施；安排；协定 $1(FN+ Mb  
arrears 欠款 I,0]> kx  
arrears of pay 欠付薪酬 p| #gn<z}  
arrears of revenue 逾期未收税款；逾期未收的帐项 :2n(WXFFI  
articles of association 组织章程；组织细则；组织章程细则 x>$ !R\Cj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8G SO]R  
ascertainment of profit 确定利润 guD?~-Q  
"Asia Clear" “亚洲结算系统”