[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 c#XXp"7k2  
allotment notice 股份配售通知；配股通知 HD@$t )mn  
allotment of shares 股份分配 Gk. ruQW"  
allowable 可获宽免；免税的 qaqBOHI6G  
allowable business loss 可扣除的营业亏损 m.JBOq=  
allowable expenses 可扣税的支出 \<&m&%Zs  
allowance 免税额；津贴；备抵；准备金 |Z|-q"Rf  
allowance for debts 债项的免税额 N"pc,Q\xU  
allowance for depreciation by wear and tear 耗损折旧免税额 *!4Z#Y  
allowance for funeral expenses 殡殓费的免税额 0m7Y>0wC6T  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _- [''(E
  
allowance for repairs and outgoings 修葺及支出方面的免税额 2n,*Nd`  
allowance to debtor 给债务人的津贴 O#n8=B4  
alteration of capital 资本更改 )mI 05
 
alternate trustee 候补受托人 e2L0VXbb  
amalgamation 合并 l3KVW5-!gS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dl.N.P7}4  
ambit of charges 征税范围；收费范围 IrR7"`.i  
amended valuation 经修订的估值 \(J8 #V  
American Commodities Exchange 美国商品交易所 Kh"?%ZIa  
American Express Bank Limited 美国运通银行 QgrpBG  
American Stock Exchange 美国证券交易所 d)B@x`  
amortization 摊销 0v6)t.]s  
amount due from banks 存放银行同业的款项 Ot$-!Y;<  
amount due from banks abroad 存放海外银行同业的款项 Qwz}B  
amount due from holding companies 控股公司欠款 a:+{f&  
amount due from local banks 存放本港银行同业的款项 3T31 kQv{  
amount due to banks 银行同业的存款 ]O Z5fd  
amount due to banks abroad 海外银行同业的存款 ~{*7"o/  
amount due to holding companies 控股公司存款 %&$Tz1"  
amount due to local banks 本港银行同业的存款 9TU 88]  
amount due to outport banks 外埠银行同业的存款 214Ml0 /%  
amount for note issue 发行纸币的款额 ]fm'ZY&  
amount of bond 担保契据的款额 S_iMVHe  
amount of consideration 代价款额 2{M^,=^>  
amount of contribution 供款数额 &w4?)#  
amount of indebtedness 负债款额 x"eRJii?  
amount of principal of the loan 贷款本金额 Okgv!Nt8)A  
amount of rates chargeable 应征差饷数额 x9NEFtqjm  
amount of share capital 股本额 g(nPQOs$u  
amount of sums assured 承保款额
k=2Lo  
amount of variation 变动幅度 *aXF5S  
amount of vote 拨款数额 -Q2, "  
amount payable 应付款额
:KH g&ZX7  
amount receivable 应收款额 9 ^o-EC!_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a!
(4Ch  
analysis 分析 h-g+g#*  
ancillary risk 附属风险 sD<a+Lw}x  
annual account 周年帐目；周年帐目报表；年度决算；年结 ioaU*%  
annual accounting date 年结日期 I\hh8abAp  
annual allowance 每年免税额；年积金；年度津贴；年津 |o,YCzy|5  
annual balance 年度余额 TH)"wNa  
annual disposable income 每年可动用收入 _my"%@n  
annual estimates 周年预算 r}Ohkr  
annual fee 年费 ?8HHA:GP  
annual general meeting 周年大会 D>|H 2  
annual growth rate 年增率；每年增长率 |HU@ >  
annual long-term supplement 长期个案每年补助金 m2-Sx  
annual pensionable emolument 可供计算退休金的年薪 5&xB6|k  
annual report 年报 2`.cK 3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \%u3  
annual return 周年报表；周年申报表；每年报税表格 XV!6dh!  
Annual Return Rules 《周年报表规则》 ;g 8R4!J  
annual review of consumer prices 每年消费物价回顾 z+x\(/  
annual roll-forward basis 逐年延展方式 | H!28h  
annual salary 年薪 YX%[ipgB  
annual statement 年度报表；年度决算表 U2$d%8G  
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 YTAmgkF\4  
annuitant 年金受益人 <m:m &I 8@  
annuity 年金 $GYm6x\4  
annuity contract 年金合约 =nz}XH%=  
annuity on human life 人寿年金 BNz5lrfq  
antecedent debt 先前的债项 ]&?Y~"{cD  
ante-dated cheque 倒填日期支票 l|xZk4@_uE  
anticipated expenditure 预期开支 8'n/?.7cX  
anticipated net profit 预期纯利 0YaA`  
anticipated revenue 预期收入 CPgCjtY  
anti-inflation measure 反通货膨胀措施 #btLa\HJ  
anti-inflationary stance 反通货膨胀立场 r$5i Wu  
apparent deficit 表面赤字 h1:aKm!  
apparent financial solvency 表面偿债能力 h"`ucC8X  
apparent partner 表面合伙人 s~X+*@.  
application for personal assessment 个人入息课税申请书 $Vsk Ew"|M  
application of fund 资金应用 Xf0M:\w=M  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 o5xAav"+>  
appointed actuary 委任精算师 f @8mS   
appointed auditor 委任核数师；委任审计师 iM2W]  
appointed trustee 委任的受托人 .e3NnOzyxS  
appointer 委任人 >
Wh}f3C  
apportioned pro rata 按比例分摊 t '9*R7=  
apportionment 分配；分摊 El<]b7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zs%Hb48V  
apportionment formula 分摊方程式 ?/TSi0R  
apportionment of estate duty 遗产税的分摊 -r#X~2tPzD  
appraisal 估价；评估 ^?$W
VB  
appreciable growth 可观增长 .tkT<o-u<J  
appreciable impact 显着影响 5pU2|B
k /  
appreciable increase 可观增长 (E/lIou  
appreciation 增值；升值 b k|m4|  
appreciation against other currencies 相对其他货币升值 $\b$
}wy*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q#^Qv.s?K  
appreciation tax 增值税 0_k'.5l%  
appropriation 拨款；拨用；拨付 =PUt&`1.a  
appropriation account 拨款帐目 ]D ZE%  
Appropriation Bill 拨款法案 ;?W|#*=R  
appropriation-in-aid system 补助拨款办法 Wf>zDW^"R  
approved assets 核准资产 Sa\!*e_sN  
approved basket stock 认可一篮子证券  XEC(P  
approved budget 核准预算 RZ6xdq}>  
approved charitable donation 认可慈善捐款 RE}?5XHb  
approved charitable institution 认可慈善机构 \Z^TXyu  
approved currency 核准货币；认可货币 0~HKiH-  
approved estimates 核准预算 Q s.pGi0W  
approved estimates of expenditure 核准开支预算 z?>D_NLX6  
approved overseas insurer 核准海外保险人 h 8 'v d3  
approved overseas trust company 核准海外信托公司 7uT:b!^f[  
approved pooled investment fund 核准汇集投资基金 PN0VQ/..  
approved provident fund scheme 认可公积金计划 $jm>:YD  
approved provision 核准拨款 O_cbP59Y.  
approved redeemable share 核准可赎回股份 Kk(9O06j  
approved regional stock 认可地区性证券 $p#%G#T  
approved retirement scheme 认可退休金计划 T(AVlI6  
approved subordinated loan 核准附属贷款 .w> 4  
arbitrage 套戥；套汇；套利 :gerQz4R8  
arbitrageur 套戥者；套汇者 qzI&<4  
arbitrary amount 临时款项 3ia^
\ jw  
arrangement 措施；安排；协定 ONx(]  
arrears 欠款 rm 4.aO~-F  
arrears of pay 欠付薪酬 6&DX] [G  
arrears of revenue 逾期未收税款；逾期未收的帐项 uA,>a>xYI  
articles of association 组织章程；组织细则；组织章程细则 baJxU:Y=p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iv?gZg   
ascertainment of profit 确定利润 s"9`s_p`d  
"Asia Clear" “亚洲结算系统”