[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 ZA~Z1Mro#"  
allotment notice 股份配售通知；配股通知 6 y"-I!&  
allotment of shares 股份分配 NIZ<0I*5  
allowable 可获宽免；免税的 M_B
:{%4  
allowable business loss 可扣除的营业亏损 puSLqouTM  
allowable expenses 可扣税的支出 |1Dc!V'?"  
allowance 免税额；津贴；备抵；准备金 fBBa4"OK=  
allowance for debts 债项的免税额 T1B|w"In  
allowance for depreciation by wear and tear 耗损折旧免税额 vv6$>SU  
allowance for funeral expenses 殡殓费的免税额 RhF>T&Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q<e& 0u4  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mr+@
c)  
allowance to debtor 给债务人的津贴 k'`m97B  
alteration of capital 资本更改 tc_f;S`k  
alternate trustee 候补受托人 :/YO ni1h  
amalgamation 合并 {s,+^7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ocwG7J\W  
ambit of charges 征税范围；收费范围 c- $Gpa}M  
amended valuation 经修订的估值 ~Y=@$!Uq  
American Commodities Exchange 美国商品交易所 O|kKwadC  
American Express Bank Limited 美国运通银行 BO
lAm*tFt  
American Stock Exchange 美国证券交易所 @mw "W{  
amortization 摊销 (J$\-a7<f  
amount due from banks 存放银行同业的款项 k>4qkigjc  
amount due from banks abroad 存放海外银行同业的款项 v=YK8fNi  
amount due from holding companies 控股公司欠款 >Dm8m[76  
amount due from local banks 存放本港银行同业的款项 *E>.)B i  
amount due to banks 银行同业的存款 oqkVYlE  
amount due to banks abroad 海外银行同业的存款 i;\s.wrzH  
amount due to holding companies 控股公司存款 # jYpVc{]  
amount due to local banks 本港银行同业的存款 p?(L'q"WK  
amount due to outport banks 外埠银行同业的存款 CF y}r(q  
amount for note issue 发行纸币的款额 <>SdVif]  
amount of bond 担保契据的款额 PsjbR  
amount of consideration 代价款额 Df07y<>7Q  
amount of contribution 供款数额 X[C3&NX#_  
amount of indebtedness 负债款额 `ue[q!Qq  
amount of principal of the loan 贷款本金额 <~Qi67I  
amount of rates chargeable 应征差饷数额 -*VKlZ8-  
amount of share capital 股本额 ={(j`VSUX0  
amount of sums assured 承保款额 H! r &aP  
amount of variation 变动幅度 .,2V5D-${  
amount of vote 拨款数额 uPyVF-i  
amount payable 应付款额 jdRq6U^  
amount receivable 应收款额 l?N`{,1^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mx
Tk+j=  
analysis 分析 6o3T;h  
ancillary risk 附属风险 uq7T{7~<  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZwI 1* f  
annual accounting date 年结日期 GrEs1M1]*  
annual allowance 每年免税额；年积金；年度津贴；年津 dZ2%S''\  
annual balance 年度余额 :1fagaPg  
annual disposable income 每年可动用收入 Eyh|a.)-  
annual estimates 周年预算 @98;VWY\  
annual fee 年费 F%.xuL
W  
annual general meeting 周年大会 mLL$|  
annual growth rate 年增率；每年增长率 <)m%*9{  
annual long-term supplement 长期个案每年补助金 Dk)}|GJ()"  
annual pensionable emolument 可供计算退休金的年薪 9G+f/ k ,P  
annual report 年报 7|YrdK<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0LVE@qEL  
annual return 周年报表；周年申报表；每年报税表格 VC&c)X  
Annual Return Rules 《周年报表规则》 z MdC  
annual review of consumer prices 每年消费物价回顾 ,TC~~EWq  
annual roll-forward basis 逐年延展方式 D!> d0k,Y  
annual salary 年薪 ma8wmQ9JR  
annual statement 年度报表；年度决算表 W^g'}}]T  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IhonnLLW  
annuitant 年金受益人 J%v5d*$.  
annuity 年金 )@7DsV/M  
annuity contract 年金合约 'w<BJTQIL  
annuity on human life 人寿年金 ?T*";_o,B  
antecedent debt 先前的债项 )q^ Bj$  
ante-dated cheque 倒填日期支票 `7Ug/R<  
anticipated expenditure 预期开支 (i`(>I.(/  
anticipated net profit 预期纯利 @ RR\lZ  
anticipated revenue 预期收入 D5A=,\uk  
anti-inflation measure 反通货膨胀措施 CMVS W6  
anti-inflationary stance 反通货膨胀立场 -WR}m6yMr  
apparent deficit 表面赤字 O]=C#E{  
apparent financial solvency 表面偿债能力 =&U`9qN  
apparent partner 表面合伙人 z]#hWfM4B:  
application for personal assessment 个人入息课税申请书 \2DE==M)P  
application of fund 资金应用 3B9nP._  
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 *Z kss   
appointed actuary 委任精算师 UmP'L!  
appointed auditor 委任核数师；委任审计师 :$H!@n*/R  
appointed trustee 委任的受托人 }5gr5g\OtP  
appointer 委任人 F>Jg~ FD*  
apportioned pro rata 按比例分摊 womq^h6  
apportionment 分配；分摊 
F,}s$v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c~tAvDX  
apportionment formula 分摊方程式 b~Z=:'m8  
apportionment of estate duty 遗产税的分摊 bEpMaBN  
appraisal 估价；评估 =7jEz+w#  
appreciable growth 可观增长 R2^iSl%pj  
appreciable impact 显着影响 moO_-@i  
appreciable increase 可观增长 K3ukYR  
appreciation 增值；升值 #)74X%4(  
appreciation against other currencies 相对其他货币升值  (K #A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1L[S*X  
appreciation tax 增值税 31XU7
A  
appropriation 拨款；拨用；拨付 UC!5 wVY  
appropriation account 拨款帐目 nR'#s%K j  
Appropriation Bill 拨款法案 ,IjdO(?TC  
appropriation-in-aid system 补助拨款办法 a-PGW2G  
approved assets 核准资产 f=ib9WbR#  
approved basket stock 认可一篮子证券 :C%47qv  
approved budget 核准预算 I'IB_YRL4  
approved charitable donation 认可慈善捐款 R;THA!  
approved charitable institution 认可慈善机构 -CU,z|g+  
approved currency 核准货币；认可货币 |=3 *;}  
approved estimates 核准预算 T
T"3^@  
approved estimates of expenditure 核准开支预算 G[6=u|(M  
approved overseas insurer 核准海外保险人 79tJV  
approved overseas trust company 核准海外信托公司 <xF?~7  
approved pooled investment fund 核准汇集投资基金 [X|OrRA  
approved provident fund scheme 认可公积金计划 eTZ`q_LfI1  
approved provision 核准拨款 5Rs?CVVb  
approved redeemable share 核准可赎回股份 k,]{NO   
approved regional stock 认可地区性证券 k+\7B}7F  
approved retirement scheme 认可退休金计划 v MWC(m  
approved subordinated loan 核准附属贷款 bOXh|u_3i  
arbitrage 套戥；套汇；套利 f[@#7,2~M  
arbitrageur 套戥者；套汇者 Yq;&F0paK  
arbitrary amount 临时款项 hEcYpng~  
arrangement 措施；安排；协定 9p<:LZd~  
arrears 欠款 Mf7E72{D  
arrears of pay 欠付薪酬 }#YQg0(  
arrears of revenue 逾期未收税款；逾期未收的帐项 r,nn~  
articles of association 组织章程；组织细则；组织章程细则 [+DNM 2A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wf1-"Q  
ascertainment of profit 确定利润 4~WlP,,M  
"Asia Clear" “亚洲结算系统”