[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 {;iHYr-zs  
allotment notice 股份配售通知；配股通知 \7t5U7v8U  
allotment of shares 股份分配 i,'Ka[6   
allowable 可获宽免；免税的 B]|6`UfB  
allowable business loss 可扣除的营业亏损 7O+Ij9+{n  
allowable expenses 可扣税的支出 k~1 j/VHv  
allowance 免税额；津贴；备抵；准备金 X$-boe?  
allowance for debts 债项的免税额 ^5;vx  
allowance for depreciation by wear and tear 耗损折旧免税额 p<HTJ0  
allowance for funeral expenses 殡殓费的免税额 aI={,\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %[Zqr;~l  
allowance for repairs and outgoings 修葺及支出方面的免税额 V/3 {^Fcr  
allowance to debtor 给债务人的津贴 e|b~[|;*=  
alteration of capital 资本更改 {}g %"mi#  
alternate trustee 候补受托人 5>ADw3z'  
amalgamation 合并 Z#4JA/c!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8 _4l"v p  
ambit of charges 征税范围；收费范围  Hz]4AS  
amended valuation 经修订的估值 Dh&:-  
American Commodities Exchange 美国商品交易所 'T)Or,d  
American Express Bank Limited 美国运通银行 1iNsX\M  
American Stock Exchange 美国证券交易所 &\1'1`N1  
amortization 摊销 &0+x2e)7g  
amount due from banks 存放银行同业的款项 :F7k
{~  
amount due from banks abroad 存放海外银行同业的款项 Mhe|eD#)  
amount due from holding companies 控股公司欠款 I%}L@fZ  
amount due from local banks 存放本港银行同业的款项 ` URSv,(  
amount due to banks 银行同业的存款 w.J%qWJq  
amount due to banks abroad 海外银行同业的存款 !Tn0M;  
amount due to holding companies 控股公司存款 ='dLsh4P2N  
amount due to local banks 本港银行同业的存款 cW)Oi^q%o2  
amount due to outport banks 外埠银行同业的存款 *.m{jgi1X  
amount for note issue 发行纸币的款额 w0Fwd  
amount of bond 担保契据的款额 U @.u-)oX  
amount of consideration 代价款额 %bIsrQ
~B  
amount of contribution 供款数额 J
o{zy  
amount of indebtedness 负债款额
Hva2j<h  
amount of principal of the loan 贷款本金额 p!+L  
amount of rates chargeable 应征差饷数额 JsmbW|t^  
amount of share capital 股本额 [8F \;  
amount of sums assured 承保款额 y#S1c)vU  
amount of variation 变动幅度 45x,|h[F{5  
amount of vote 拨款数额 ;".z[l*  
amount payable 应付款额 ";PG%_(  
amount receivable 应收款额 `OKo=e~,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &sm @  
analysis 分析 Mn]}s:v  
ancillary risk 附属风险 r0F_;  
annual account 周年帐目；周年帐目报表；年度决算；年结 3<c*v/L{C\  
annual accounting date 年结日期 2?GXkPF2;A  
annual allowance 每年免税额；年积金；年度津贴；年津 `nT?6gy  
annual balance 年度余额 +w "XNl  
annual disposable income 每年可动用收入 <1aa~duT  
annual estimates 周年预算 j#N(1}r=1  
annual fee 年费 `FUFK/7 w\  
annual general meeting 周年大会 9;=q=O/  
annual growth rate 年增率；每年增长率 zzX<?6MS  
annual long-term supplement 长期个案每年补助金 g-."sniP$g  
annual pensionable emolument 可供计算退休金的年薪 'sj9[o@]  
annual report 年报 `$J'UXtGc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U?8i'5)  
annual return 周年报表；周年申报表；每年报税表格 6 -]>]Hr-  
Annual Return Rules 《周年报表规则》 SK's!m:r=  
annual review of consumer prices 每年消费物价回顾 Q>kiVvc  
annual roll-forward basis 逐年延展方式 c Qld$  
annual salary 年薪 A? e,U,  
annual statement 年度报表；年度决算表 '.pgXsC:=?  
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 Q"A_bdg5  
annuitant 年金受益人 ~\2;i]|  
annuity 年金 $zdd=.!KiK  
annuity contract 年金合约 [ L   
annuity on human life 人寿年金 );=Q] >  
antecedent debt 先前的债项 avlqDi1l  
ante-dated cheque 倒填日期支票 [!W5}=^H  
anticipated expenditure 预期开支 M9gOoYf,~  
anticipated net profit 预期纯利 J;S-+  
anticipated revenue 预期收入 ]de\i=
?|  
anti-inflation measure 反通货膨胀措施 SGt5~Txj  
anti-inflationary stance 反通货膨胀立场 R0{Qy*YQ`  
apparent deficit 表面赤字 Fav?,Q,n  
apparent financial solvency 表面偿债能力 v' C@jsxM  
apparent partner 表面合伙人 -(!uC+BZX  
application for personal assessment 个人入息课税申请书 _0K.Fk*(!  
application of fund 资金应用 o WI!u 5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 @9aGz6k+  
appointed actuary 委任精算师 k!&:(]  
appointed auditor 委任核数师；委任审计师 v{r1E]rY  
appointed trustee 委任的受托人 -!l^]MU  
appointer 委任人 GjEqU;XBi  
apportioned pro rata 按比例分摊 E-^2"j>o  
apportionment 分配；分摊 yX`#s]M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wj&nUp{  
apportionment formula 分摊方程式 }"hW b(  
apportionment of estate duty 遗产税的分摊 &I%IaNco  
appraisal 估价；评估
mB~~_]M N  
appreciable growth 可观增长 )#a7'Ba  
appreciable impact 显着影响 gSb,s [p&+  
appreciable increase 可观增长 sdrWOq  
appreciation 增值；升值 "CMucK  
appreciation against other currencies 相对其他货币升值 7#ofNH J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \0nlPXk?G  
appreciation tax 增值税 ?IILt=)<  
appropriation 拨款；拨用；拨付 nWk e#{[  
appropriation account 拨款帐目 n&$/Q$d&  
Appropriation Bill 拨款法案 `%Q&</X  
appropriation-in-aid system 补助拨款办法 :5jexz."M  
approved assets 核准资产 j1A|D   
approved basket stock 认可一篮子证券 1eHe~p ,  
approved budget 核准预算 yplG18  
approved charitable donation 认可慈善捐款 "Kq>#I'%W  
approved charitable institution 认可慈善机构 ~c I
l$b  
approved currency 核准货币；认可货币 afx'  
approved estimates 核准预算 W!91tzs:  
approved estimates of expenditure 核准开支预算 [X<Pk  
approved overseas insurer 核准海外保险人 <[ZI.+_Wt  
approved overseas trust company 核准海外信托公司 _lX8K:C(  
approved pooled investment fund 核准汇集投资基金 l[oe*aYN7  
approved provident fund scheme 认可公积金计划 ^^U%cuKg  
approved provision 核准拨款 f0DK>L  
approved redeemable share 核准可赎回股份 RU|X*3";T  
approved regional stock 认可地区性证券 et` 0Je  
approved retirement scheme 认可退休金计划 _w>uI57U  
approved subordinated loan 核准附属贷款 %m`zWg-  
arbitrage 套戥；套汇；套利 $Asr`Q1i   
arbitrageur 套戥者；套汇者 +P
)ys#=  
arbitrary amount 临时款项 cI:-Z{M7z  
arrangement 措施；安排；协定 [pL*@9Sa&  
arrears 欠款 bY)#v?  
arrears of pay 欠付薪酬 X
h}&uZ`A  
arrears of revenue 逾期未收税款；逾期未收的帐项 oQ\&}@(V  
articles of association 组织章程；组织细则；组织章程细则 h&`y$Jj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6e.[,-eU  
ascertainment of profit 确定利润 pawl|Z'Ez  
"Asia Clear" “亚洲结算系统”