[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 "5vFa7y  
allotment notice 股份配售通知；配股通知 ?+51 B-  
allotment of shares 股份分配 )'nGuL-w!i  
allowable 可获宽免；免税的 Ua(!:5q?  
allowable business loss 可扣除的营业亏损 xGz$M@f  
allowable expenses 可扣税的支出 Xmtq~
}K>  
allowance 免税额；津贴；备抵；准备金 NK d8XQ=%  
allowance for debts 债项的免税额 N2C^'dFj  
allowance for depreciation by wear and tear 耗损折旧免税额 f4uK_{  
allowance for funeral expenses 殡殓费的免税额 ]` 3;8,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YT#
"HYO  
allowance for repairs and outgoings 修葺及支出方面的免税额 $NqT={
!  
allowance to debtor 给债务人的津贴 m%m8002  
alteration of capital 资本更改 p=eSHs{>A  
alternate trustee 候补受托人 eRD s?n3F  
amalgamation 合并 3pm;?6i6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BjJ+~R  
ambit of charges 征税范围；收费范围 i5|!MIY  
amended valuation 经修订的估值 )V+;7j<"D  
American Commodities Exchange 美国商品交易所 K47W7zR  
American Express Bank Limited 美国运通银行 :)bm+xWFF  
American Stock Exchange 美国证券交易所 "M2HiV  
amortization 摊销 !K_%@|:7%  
amount due from banks 存放银行同业的款项 7j{SCE;  
amount due from banks abroad 存放海外银行同业的款项 oc>,5 x  
amount due from holding companies 控股公司欠款 <0pBu7a  
amount due from local banks 存放本港银行同业的款项 l9#vr  
amount due to banks 银行同业的存款 ;Cm%<vW4!  
amount due to banks abroad 海外银行同业的存款 6EJ,czt(  
amount due to holding companies 控股公司存款 Nf
Ki,^O  
amount due to local banks 本港银行同业的存款 Q-(twh  
amount due to outport banks 外埠银行同业的存款 "5]GEzM3O  
amount for note issue 发行纸币的款额 ,D>$N3;  
amount of bond 担保契据的款额 vxK}f*d  
amount of consideration 代价款额 `2Vc*R  
amount of contribution 供款数额 ]
0g<][m  
amount of indebtedness 负债款额 `AQv\@wp  
amount of principal of the loan 贷款本金额 YWjw`,EA(  
amount of rates chargeable 应征差饷数额 d:Wh0y}  
amount of share capital 股本额 9aYCU/3  
amount of sums assured 承保款额 #~ UG9@a  
amount of variation 变动幅度 rs'~' Y  
amount of vote 拨款数额 :Q"]W!kCs  
amount payable 应付款额 <SbW QbN  
amount receivable 应收款额 wF[^?K '  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !bS:!Il9=  
analysis 分析 V6Z2!Ht  
ancillary risk 附属风险 ma vc$!y  
annual account 周年帐目；周年帐目报表；年度决算；年结 /N]?>[<NW  
annual accounting date 年结日期 }`M[%]MNc  
annual allowance 每年免税额；年积金；年度津贴；年津 M+9G^o)u  
annual balance 年度余额 z^O>'9#
 
annual disposable income 每年可动用收入 p'ukV(B  
annual estimates 周年预算
#GY;.,  
annual fee 年费 O8r9&Nv  
annual general meeting 周年大会 u. gnvdU  
annual growth rate 年增率；每年增长率 rx CSs  
annual long-term supplement 长期个案每年补助金 %5NfF65'  
annual pensionable emolument 可供计算退休金的年薪 D~G24k6b3  
annual report 年报 Zw`Xg@;xP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d7qHUx'=z  
annual return 周年报表；周年申报表；每年报税表格 &U*=D8!0  
Annual Return Rules 《周年报表规则》 3u3(BY{"\F  
annual review of consumer prices 每年消费物价回顾
hj4Kv  
annual roll-forward basis 逐年延展方式 wZ5+ H%x  
annual salary 年薪 $ohIdpZLH2  
annual statement 年度报表；年度决算表 DI"mi1ObE  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1nye.i~  
annuitant 年金受益人 6$lj$8\  
annuity 年金 +x\b- '  
annuity contract 年金合约 ]=m '| 0}  
annuity on human life 人寿年金 E?m(&O j  
antecedent debt 先前的债项 C2<! .l  
ante-dated cheque 倒填日期支票 S9U,so?  
anticipated expenditure 预期开支 ,nD:W  
anticipated net profit 预期纯利 M8oI8\6[  
anticipated revenue 预期收入 RU|{'zC\v  
anti-inflation measure 反通货膨胀措施 gT22!  
anti-inflationary stance 反通货膨胀立场  LkD$\i  
apparent deficit 表面赤字 l}
A8  
apparent financial solvency 表面偿债能力 `B}(Ln  
apparent partner 表面合伙人 uhz:G~x
!  
application for personal assessment 个人入息课税申请书 y+hC !-  
application of fund 资金应用 y'(l]F1]  
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 3M=ym.  
appointed actuary 委任精算师 DJ2EV^D+P  
appointed auditor 委任核数师；委任审计师  K!VIY|U  
appointed trustee 委任的受托人 |[7xTD  
appointer 委任人 *tC]Z&5  
apportioned pro rata 按比例分摊 : n4 ?  
apportionment 分配；分摊 5zWxI]4d\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o$8v8="p  
apportionment formula 分摊方程式 C0|<+3uND=  
apportionment of estate duty 遗产税的分摊 DG}} S5  
appraisal 估价；评估 ( 6|S42  
appreciable growth 可观增长 (,#Rj$W  
appreciable impact 显着影响 QqA~y$'ut  
appreciable increase 可观增长 wuSp+?{5k  
appreciation 增值；升值 7{e0^V,\k  
appreciation against other currencies 相对其他货币升值 dlsVE~_G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s-!Bpr16o0  
appreciation tax 增值税 rV>/:FG  
appropriation 拨款；拨用；拨付 6r4o47_t8#  
appropriation account 拨款帐目  c %w h  
Appropriation Bill 拨款法案 [4KW64%l  
appropriation-in-aid system 补助拨款办法 g} 7FR({b  
approved assets 核准资产 +YVnA?r?  
approved basket stock 认可一篮子证券 xL,Lb} ){%  
approved budget 核准预算 TR/'L!EE  
approved charitable donation 认可慈善捐款 r<,W{Va  
approved charitable institution 认可慈善机构 ]PJb 9$f2  
approved currency 核准货币；认可货币 .>NhC"  
approved estimates 核准预算 @.T(\Dq^  
approved estimates of expenditure 核准开支预算 .]}kOw:(#  
approved overseas insurer 核准海外保险人 Hg\+:}k&9  
approved overseas trust company 核准海外信托公司 xs_l+/cZ  
approved pooled investment fund 核准汇集投资基金 ;O5p>o  
approved provident fund scheme 认可公积金计划 ">PpC]Y1  
approved provision 核准拨款 ?9hw]Q6r}  
approved redeemable share 核准可赎回股份 Ao~ZK[u  
approved regional stock 认可地区性证券 ,y@`wq>O  
approved retirement scheme 认可退休金计划 5|&8MGW-$  
approved subordinated loan 核准附属贷款 x;ym_UZ6e  
arbitrage 套戥；套汇；套利 ~?TG
SD@(  
arbitrageur 套戥者；套汇者 d5mhk[p7\J  
arbitrary amount 临时款项 *)+1BYMo  
arrangement 措施；安排；协定 GInU7y904  
arrears 欠款 +`4`OVE_#  
arrears of pay 欠付薪酬 `oQ)qa_  
arrears of revenue 逾期未收税款；逾期未收的帐项 YcW[BMy5h  
articles of association 组织章程；组织细则；组织章程细则 >Q':+ |K}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ej\EuX  
ascertainment of profit 确定利润 $K1 /^  
"Asia Clear" “亚洲结算系统”