[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 :SziQQ  
allotment notice 股份配售通知；配股通知 }"%tlU!}  
allotment of shares 股份分配 ;#cb%e3  
allowable 可获宽免；免税的 h0d;a  
allowable business loss 可扣除的营业亏损 xR\$2(  
allowable expenses 可扣税的支出 i5q VQo  
allowance 免税额；津贴；备抵；准备金 iIA&\'|;i  
allowance for debts 债项的免税额 591S
yyy  
allowance for depreciation by wear and tear 耗损折旧免税额 Mb uD8B  
allowance for funeral expenses 殡殓费的免税额 GnkNoaU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3<CCC+47  
allowance for repairs and outgoings 修葺及支出方面的免税额 LZ}C{M{=5A  
allowance to debtor 给债务人的津贴 E"nIC,VZ  
alteration of capital 资本更改 9JpPas$]
 
alternate trustee 候补受托人 |Fm(  
amalgamation 合并 '
eZUNX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vc5g4ud  
ambit of charges 征税范围；收费范围 9v8{JaI3  
amended valuation 经修订的估值 M)#aX|%Mh  
American Commodities Exchange 美国商品交易所 ab: yH ')  
American Express Bank Limited 美国运通银行 pMKnA.|  
American Stock Exchange 美国证券交易所 #jv~FR`4v^  
amortization 摊销 u-$(TyDEl|  
amount due from banks 存放银行同业的款项 V31<~&O~%  
amount due from banks abroad 存放海外银行同业的款项 "VRcR  
amount due from holding companies 控股公司欠款 V^As@P8,'(  
amount due from local banks 存放本港银行同业的款项 (Xi?Y/  
amount due to banks 银行同业的存款 B{PI&a9~s%  
amount due to banks abroad 海外银行同业的存款 g VplBF7{  
amount due to holding companies 控股公司存款  bF0y`  
amount due to local banks 本港银行同业的存款 yL7D;<!S&  
amount due to outport banks 外埠银行同业的存款 7H %>\^A^  
amount for note issue 发行纸币的款额 mADq_`j  
amount of bond 担保契据的款额 Oca_1dlx  
amount of consideration 代价款额 =rM T1  
amount of contribution 供款数额 67wY_\m9I  
amount of indebtedness 负债款额 ! av B&Z  
amount of principal of the loan 贷款本金额 K?8{y
 
amount of rates chargeable 应征差饷数额  pQKR  
amount of share capital 股本额 
tXV9+AJ  
amount of sums assured 承保款额 K*xqQ]&  
amount of variation 变动幅度 RtwlPz<~S  
amount of vote 拨款数额 # y%Q{  
amount payable 应付款额 l\ I#^N  
amount receivable 应收款额 ]Nz~4ebB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M,7A|?O
 
analysis 分析 ^$}9 Enj+Y  
ancillary risk 附属风险 7Ps I'1v  
annual account 周年帐目；周年帐目报表；年度决算；年结 wt0^R<28  
annual accounting date 年结日期 w]J9Kv1)-  
annual allowance 每年免税额；年积金；年度津贴；年津 ]d=SkOq  
annual balance 年度余额 lTBPq?4{  
annual disposable income 每年可动用收入 f 0A0uU8y  
annual estimates 周年预算 WwG78b-OA  
annual fee 年费 71_{FL8  
annual general meeting 周年大会 /7/d u[P6  
annual growth rate 年增率；每年增长率 3(0k!o0"  
annual long-term supplement 长期个案每年补助金 q|;_G#4  
annual pensionable emolument 可供计算退休金的年薪 Ue^2H[zs-  
annual report 年报 {7.."@Ob<v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eKPxSN Z  
annual return 周年报表；周年申报表；每年报税表格 sEP-jEuwG  
Annual Return Rules 《周年报表规则》 N}HQvlLkF9  
annual review of consumer prices 每年消费物价回顾 RY3ANEu+  
annual roll-forward basis 逐年延展方式 bi;?)7p&ZY  
annual salary 年薪 KCu@5`p  
annual statement 年度报表；年度决算表 ;jS 2bc:8a  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 SR7$m<0t*  
annuitant 年金受益人 4wk-f7I(  
annuity 年金 ZG:#r\a  
annuity contract 年金合约 r2M Iw  
annuity on human life 人寿年金 /n;Ll](ri  
antecedent debt 先前的债项 t{Ck"4Cg  
ante-dated cheque 倒填日期支票 K<TVp;N  
anticipated expenditure 预期开支 ()a(PvEO
 
anticipated net profit 预期纯利 ,#:*dl  
anticipated revenue 预期收入 (N{Rda*8  
anti-inflation measure 反通货膨胀措施 "Ah (EZAR  
anti-inflationary stance 反通货膨胀立场 J6J[\  
apparent deficit 表面赤字 W/q-^Zkt,9  
apparent financial solvency 表面偿债能力 D;VQoO  
apparent partner 表面合伙人 *5?a%p  
application for personal assessment 个人入息课税申请书 o8Vtxnkg  
application of fund 资金应用 cVya~ *  
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 $8zsqd 4?  
appointed actuary 委任精算师 ilJeI@  
appointed auditor 委任核数师；委任审计师 booth}M  
appointed trustee 委任的受托人 >oSNKE  
appointer 委任人 hqrI%%  
apportioned pro rata 按比例分摊 QFt7 L  
apportionment 分配；分摊 RP 'VEJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q/w<>u  
apportionment formula 分摊方程式 uTgBnv( Y*  
apportionment of estate duty 遗产税的分摊 GO0Spf_Gh  
appraisal 估价；评估 ^PA[fL"  
appreciable growth 可观增长 '?7th>pC  
appreciable impact 显着影响 l`=).k
  
appreciable increase 可观增长 swNJ\m  
appreciation 增值；升值 l,AK  
appreciation against other currencies 相对其他货币升值 f0H 5 )DJf  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J%}9"Q5  
appreciation tax 增值税 a Mp*Ap  
appropriation 拨款；拨用；拨付 ]4~- z3=y  
appropriation account 拨款帐目 lCT N dW+=  
Appropriation Bill 拨款法案 7oaa)  
appropriation-in-aid system 补助拨款办法 y Nb&;E7 H  
approved assets 核准资产 hpp>+=  
approved basket stock 认可一篮子证券 m| 8%%E}d  
approved budget 核准预算 *: )hoHp&  
approved charitable donation 认可慈善捐款 nn>< k "  
approved charitable institution 认可慈善机构 cfI5KLG~#  
approved currency 核准货币；认可货币 uX_A4ht*  
approved estimates 核准预算 tk3%0XZH  
approved estimates of expenditure 核准开支预算 {g9?Eio^F^  
approved overseas insurer 核准海外保险人 Vfew )]I  
approved overseas trust company 核准海外信托公司
CY2DxP%  
approved pooled investment fund 核准汇集投资基金 f5D.wSY  
approved provident fund scheme 认可公积金计划 3?|gBi
X  
approved provision 核准拨款 gNkx]bm  
approved redeemable share 核准可赎回股份 HRS|VC$tz  
approved regional stock 认可地区性证券 2_Me 4  
approved retirement scheme 认可退休金计划 8qwc]f$.w  
approved subordinated loan 核准附属贷款 {6MLbL{
 
arbitrage 套戥；套汇；套利 Ij;=  
arbitrageur 套戥者；套汇者 Cr0 \7  
arbitrary amount 临时款项 E-h`l DoJ  
arrangement 措施；安排；协定 qT]Bl+h2  
arrears 欠款 jRIjFn|~{Y  
arrears of pay 欠付薪酬 :()(P9?  
arrears of revenue 逾期未收税款；逾期未收的帐项 T3 xr Ua&  
articles of association 组织章程；组织细则；组织章程细则 _YF~D
U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 47I5 Y5  
ascertainment of profit 确定利润 ONQp-$  
"Asia Clear" “亚洲结算系统”