[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 mqK}yK^P]  
allotment notice 股份配售通知；配股通知 Q
!y%N&  
allotment of shares 股份分配 _=_<cgy1u  
allowable 可获宽免；免税的 u*$]Bx  
allowable business loss 可扣除的营业亏损 Sjp
]TWj  
allowable expenses 可扣税的支出 vYg>^!Q  
allowance 免税额；津贴；备抵；准备金 j;BlpRD}  
allowance for debts 债项的免税额 v>/_U  
allowance for depreciation by wear and tear 耗损折旧免税额 X/ lmj_v  
allowance for funeral expenses 殡殓费的免税额 &embAqW:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z(I=KBI  
allowance for repairs and outgoings 修葺及支出方面的免税额 Mp?L9  
allowance to debtor 给债务人的津贴 nc^
 DFP  
alteration of capital 资本更改 U:0Ma6<  
alternate trustee 候补受托人 ]j0/.pG  
amalgamation 合并 xF6byTi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ck YT69U  
ambit of charges 征税范围；收费范围 JbAmud,  
amended valuation 经修订的估值 <q
&4Y+b  
American Commodities Exchange 美国商品交易所 #%g>^i={ky  
American Express Bank Limited 美国运通银行 5?q6g  
American Stock Exchange 美国证券交易所 &%`WXe-`R  
amortization 摊销 GH \ Sy  
amount due from banks 存放银行同业的款项 8.:WMH`  
amount due from banks abroad 存放海外银行同业的款项 4L_)@n}  
amount due from holding companies 控股公司欠款 e'MW"uCP}  
amount due from local banks 存放本港银行同业的款项 Wv||9[Rd  
amount due to banks 银行同业的存款 b|-S;cw  
amount due to banks abroad 海外银行同业的存款 F:og:[  
amount due to holding companies 控股公司存款 :$*@S=8O  
amount due to local banks 本港银行同业的存款 [2PPa
9F  
amount due to outport banks 外埠银行同业的存款 xp}M5|   
amount for note issue 发行纸币的款额 =~>g--^U  
amount of bond 担保契据的款额 i1ScXKO  
amount of consideration 代价款额 sC A  
amount of contribution 供款数额 uUb`Fy9  
amount of indebtedness 负债款额 .C` YO2,  
amount of principal of the loan 贷款本金额 [RF6mWQ  
amount of rates chargeable 应征差饷数额 -3u ;U,}  
amount of share capital 股本额 nH<#MGBS  
amount of sums assured 承保款额 6Ad C  
amount of variation 变动幅度 G6dUm_iB  
amount of vote 拨款数额 )-X/"d  
amount payable 应付款额 GvZ[3GT  
amount receivable 应收款额 Zo,066'+[.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y?$  
analysis 分析 R.cR:fA  
ancillary risk 附属风险 #{?~XS  
annual account 周年帐目；周年帐目报表；年度决算；年结 {[
3xi`0-  
annual accounting date 年结日期 ,m8mh)K?0>  
annual allowance 每年免税额；年积金；年度津贴；年津 3l"8_z
LP  
annual balance 年度余额 _u]%K-_  
annual disposable income 每年可动用收入 Q'Tg0,,S  
annual estimates 周年预算 g^^pPVK_  
annual fee 年费 %>$Puy\U  
annual general meeting 周年大会 *E]:VZl  
annual growth rate 年增率；每年增长率 d^f rKPB  
annual long-term supplement 长期个案每年补助金 t3h){jZ  
annual pensionable emolument 可供计算退休金的年薪 c8T| o=`k6  
annual report 年报 0*_E'0L8e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `?
O0)  
annual return 周年报表；周年申报表；每年报税表格 Mi;Pv*  
Annual Return Rules 《周年报表规则》 4,>9N9.?9  
annual review of consumer prices 每年消费物价回顾 dyk(/#*7W  
annual roll-forward basis 逐年延展方式 S F`(`h0e  
annual salary 年薪 }
V[ORGzox  
annual statement 年度报表；年度决算表 :yRv:`r3Lt  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oKCv$>Y  
annuitant 年金受益人 x[0O*ty-*<  
annuity 年金 Tw7]   
annuity contract 年金合约 ~GcWG4  
annuity on human life 人寿年金 k  <5g  
antecedent debt 先前的债项 G{I),Y~IF  
ante-dated cheque 倒填日期支票 3)OQgeKU  
anticipated expenditure 预期开支 ({Pjz;xM  
anticipated net profit 预期纯利 ^,,}2dsb>  
anticipated revenue 预期收入 y/5GY,z%aL  
anti-inflation measure 反通货膨胀措施 Kk*8   
anti-inflationary stance 反通货膨胀立场 ]jYFrOMy4S  
apparent deficit 表面赤字 #f< v%  
apparent financial solvency 表面偿债能力 NSBcYObX  
apparent partner 表面合伙人 6]4#8
tR1_  
application for personal assessment 个人入息课税申请书 !-.GfI:q  
application of fund 资金应用 !?v_.  
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 vP=68muD  
appointed actuary 委任精算师 U`lK'..  
appointed auditor 委任核数师；委任审计师 ZPyzx\6\  
appointed trustee 委任的受托人 6i2%EC9  
appointer 委任人 ![sXR  
apportioned pro rata 按比例分摊 Q@ 7d:v  
apportionment 分配；分摊 0y6M;"&~E  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (0 B?OkQ  
apportionment formula 分摊方程式 yIrJaS-  
apportionment of estate duty 遗产税的分摊 ]8}51y8  
appraisal 估价；评估 vbVOWX6  
appreciable growth 可观增长 \+l*ZNYM3  
appreciable impact 显着影响 .] sJl  
appreciable increase 可观增长 wapSpSt  
appreciation 增值；升值 '3Lu_]I-  
appreciation against other currencies 相对其他货币升值 ,zltNbu\.(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;8eKAh  
appreciation tax 增值税 0/b  _T  
appropriation 拨款；拨用；拨付 7jgj;%  
appropriation account 拨款帐目 LP=j/qf|  
Appropriation Bill 拨款法案 fT|A^  
appropriation-in-aid system 补助拨款办法 W*t] d  
approved assets 核准资产 xH xTL>,?  
approved basket stock 认可一篮子证券 }!AS?  
approved budget 核准预算 !t^DN\\#  
approved charitable donation 认可慈善捐款 ])o{!}QUl\  
approved charitable institution 认可慈善机构 SkE<V0  
approved currency 核准货币；认可货币 0]kKF<s  
approved estimates 核准预算 pK@=]K~l0  
approved estimates of expenditure 核准开支预算 u0c}[BAF  
approved overseas insurer 核准海外保险人 S0)JIrrHC  
approved overseas trust company 核准海外信托公司 dF\#:[B  
approved pooled investment fund 核准汇集投资基金 \gk.[={^P  
approved provident fund scheme 认可公积金计划 ;~EQS.Qp  
approved provision 核准拨款 D]]wJQU2  
approved redeemable share 核准可赎回股份 @kqxN\DE  
approved regional stock 认可地区性证券 !:^q_q4  
approved retirement scheme 认可退休金计划 L%T(H<G  
approved subordinated loan 核准附属贷款 pA6KiY&  
arbitrage 套戥；套汇；套利 >%k6k1CZ  
arbitrageur 套戥者；套汇者 [/CGV8+  
arbitrary amount 临时款项 ,^1

zG  
arrangement 措施；安排；协定 WJ25fTsG  
arrears 欠款 Wn'a'  
arrears of pay 欠付薪酬 %bAQ>E2;m  
arrears of revenue 逾期未收税款；逾期未收的帐项 h6Z:+  
articles of association 组织章程；组织细则；组织章程细则 Gv_~@
MN
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N)H "'#-  
ascertainment of profit 确定利润 G aV&y  
"Asia Clear" “亚洲结算系统”