[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 yGPS`S  
allotment notice 股份配售通知；配股通知 %+K<<iyR|  
allotment of shares 股份分配 JAX*hGhkh  
allowable 可获宽免；免税的 Yo("U8:XX  
allowable business loss 可扣除的营业亏损 ,}))u0q+:  
allowable expenses 可扣税的支出 By9*1H2R  
allowance 免税额；津贴；备抵；准备金 e^[H[d.WMC  
allowance for debts 债项的免税额 @p NNq
  
allowance for depreciation by wear and tear 耗损折旧免税额 26k LhFS  
allowance for funeral expenses 殡殓费的免税额 /O^RF}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2g>SHS@1>  
allowance for repairs and outgoings 修葺及支出方面的免税额 {'2@(^3  
allowance to debtor 给债务人的津贴 t{WzKy  
alteration of capital 资本更改 CS=qj-(  
alternate trustee 候补受托人 j(k: @  
amalgamation 合并 km1~yQ"bH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ts ^"xlK  
ambit of charges 征税范围；收费范围 `/ q|@B7  
amended valuation 经修订的估值 cdZ~2vk  
American Commodities Exchange 美国商品交易所 K/3)g9Z&io  
American Express Bank Limited 美国运通银行 yzLpK;  
American Stock Exchange 美国证券交易所 s+EAB{w$  
amortization 摊销 eZdu 2.;<  
amount due from banks 存放银行同业的款项 HsHB!mQV  
amount due from banks abroad 存放海外银行同业的款项 %d(^d  
amount due from holding companies 控股公司欠款 Y>EzTV  
amount due from local banks 存放本港银行同业的款项 3MY(<TGX  
amount due to banks 银行同业的存款 NCk r /#!  
amount due to banks abroad 海外银行同业的存款 /U"CO8Da  
amount due to holding companies 控股公司存款 vL\&6n~M>  
amount due to local banks 本港银行同业的存款 :h&fbBH  
amount due to outport banks 外埠银行同业的存款 'b #0t#|TM  
amount for note issue 发行纸币的款额 0;:.B j  
amount of bond 担保契据的款额 V8HnUuz  
amount of consideration 代价款额 B,@c;K  
amount of contribution 供款数额 JNa"8  
amount of indebtedness 负债款额 Yl#Rib  
amount of principal of the loan 贷款本金额 kM
Opi =Z1  
amount of rates chargeable 应征差饷数额 S<WdZ=8sA  
amount of share capital 股本额 0DmMG  
amount of sums assured 承保款额 ~YRDyQ:%T  
amount of variation 变动幅度 ,XIz?R>;c  
amount of vote 拨款数额 #&m0WI1  
amount payable 应付款额 -sjd&)~S[  
amount receivable 应收款额 ]) rrG/3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -xDGH  
analysis 分析 MV\|e1B}  
ancillary risk 附属风险 vpld*TL*  
annual account 周年帐目；周年帐目报表；年度决算；年结 }f8Uc+  
annual accounting date 年结日期 ;+<&8.=,)  
annual allowance 每年免税额；年积金；年度津贴；年津 1}:bqI.<W  
annual balance 年度余额 ,Td!|~I|j6  
annual disposable income 每年可动用收入 3&[>u;B p  
annual estimates 周年预算 PG_0\'X)/w  
annual fee 年费 -R%<.]fJ  
annual general meeting 周年大会 dz*7gL;7G  
annual growth rate 年增率；每年增长率 zS
SB>D  
annual long-term supplement 长期个案每年补助金 0LfU=X0#7  
annual pensionable emolument 可供计算退休金的年薪 z6?)3'  
annual report 年报 e=Z, Jg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z-LB^kc8oQ  
annual return 周年报表；周年申报表；每年报税表格 -x'z XvWZ  
Annual Return Rules 《周年报表规则》 9f
',7i  
annual review of consumer prices 每年消费物价回顾 +AHUp)  
annual roll-forward basis 逐年延展方式 Ka6,<C o  
annual salary 年薪 E2"q3_,,  
annual statement 年度报表；年度决算表 3v mjCm  
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 kIGbG;"_  
annuitant 年金受益人 sp5eVAd  
annuity 年金 Q`rF&)Q5  
annuity contract 年金合约 q&Gz ]  
annuity on human life 人寿年金 '{J&M|<A  
antecedent debt 先前的债项 B:e @0049  
ante-dated cheque 倒填日期支票 Xy@7y[s]  
anticipated expenditure 预期开支 3$m4q`J  
anticipated net profit 预期纯利 ~<k,#^ "}X  
anticipated revenue 预期收入 H] $)Eg%6  
anti-inflation measure 反通货膨胀措施 )EL!D%<A  
anti-inflationary stance 反通货膨胀立场 r; xLP  
apparent deficit 表面赤字 ) :\xHR4  
apparent financial solvency 表面偿债能力 05spovO/'  
apparent partner 表面合伙人 r4QxoaM  
application for personal assessment 个人入息课税申请书 +\|Iu;w  
application of fund 资金应用 wQiX<)O  
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 w7FW^6Zl  
appointed actuary 委任精算师 5Pd"h S  
appointed auditor 委任核数师；委任审计师 E[*Fz1>
 
appointed trustee 委任的受托人 +Wx{:  
appointer 委任人 8S<@"
v  
apportioned pro rata 按比例分摊 sz)oZPu|  
apportionment 分配；分摊 *=wYuJ#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nIoPC[%_  
apportionment formula 分摊方程式 o.'g]Q<}UB  
apportionment of estate duty 遗产税的分摊 GD:4"$)[o  
appraisal 估价；评估 +{/*z  
appreciable growth 可观增长 K\$J4~EtG  
appreciable impact 显着影响 sPpsq  
appreciable increase 可观增长 x)JOClLr  
appreciation 增值；升值 }Y*VAnY6;  
appreciation against other currencies 相对其他货币升值 i-'9AYyw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]_8qn'7  
appreciation tax 增值税 a?6ab+7#  
appropriation 拨款；拨用；拨付 7yz4'L  
appropriation account 拨款帐目 <TE%Prd}`  
Appropriation Bill 拨款法案 g"L|n7_b  
appropriation-in-aid system 补助拨款办法 ^kgBa27  
approved assets 核准资产 /MF!GM  
approved basket stock 认可一篮子证券 vi|R(&  
approved budget 核准预算 MzP7Py 8.  
approved charitable donation 认可慈善捐款 oXDN+4ge  
approved charitable institution 认可慈善机构 Y)$ ;Ax-D  
approved currency 核准货币；认可货币 Ezi-VGjr]  
approved estimates 核准预算 (C\hVy2X?N  
approved estimates of expenditure 核准开支预算 ,i0b)=!o  
approved overseas insurer 核准海外保险人 "n: %E  
approved overseas trust company 核准海外信托公司 p<&Xd}]"^W  
approved pooled investment fund 核准汇集投资基金 js8{]04y  
approved provident fund scheme 认可公积金计划 sj8~?O  
approved provision 核准拨款 1=nUW":  
approved redeemable share 核准可赎回股份 :mS# h@l  
approved regional stock 认可地区性证券 =1
u@7Bh  
approved retirement scheme 认可退休金计划 h@@nR(<i  
approved subordinated loan 核准附属贷款 A5+rd{k/  
arbitrage 套戥；套汇；套利 h8Xg`C\  
arbitrageur 套戥者；套汇者 ^47PLLRP  
arbitrary amount 临时款项 c(/VYMJZ&  
arrangement 措施；安排；协定  X!j{o  
arrears 欠款 O4g+D#Lu  
arrears of pay 欠付薪酬 [J C:  
arrears of revenue 逾期未收税款；逾期未收的帐项 7-~Q5Kr.  
articles of association 组织章程；组织细则；组织章程细则 UDc$"a}ds{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v @O&t4  
ascertainment of profit 确定利润 LT~YFS  
"Asia Clear" “亚洲结算系统”