[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 )0 Z!n  
allotment notice 股份配售通知；配股通知 k3Cz9Vt%  
allotment of shares 股份分配 .IrNa>J
~  
allowable 可获宽免；免税的 H=c`&N7E  
allowable business loss 可扣除的营业亏损 mLbN/M  
allowable expenses 可扣税的支出 xhs#u  
allowance 免税额；津贴；备抵；准备金 /Ft:ffR|R  
allowance for debts 债项的免税额 p.JXSn  
allowance for depreciation by wear and tear 耗损折旧免税额 Sb &lhgW]c  
allowance for funeral expenses 殡殓费的免税额 k[|~NLB8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,XKCz ]8V  
allowance for repairs and outgoings 修葺及支出方面的免税额 P }7 zE3V  
allowance to debtor 给债务人的津贴 2b@tj 5  
alteration of capital 资本更改 DT(d@upH  
alternate trustee 候补受托人 ':h =*v8a  
amalgamation 合并 7:=k`yS,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 db72W x0>  
ambit of charges 征税范围；收费范围 Gs0H@  
amended valuation 经修订的估值 \.{AAj^qD  
American Commodities Exchange 美国商品交易所 7 h=QW5  
American Express Bank Limited 美国运通银行 / 8ynvhF#  
American Stock Exchange 美国证券交易所 dbdM"z4  
amortization 摊销 'o4p#`R:8  
amount due from banks 存放银行同业的款项 Jl<ns,Zg  
amount due from banks abroad 存放海外银行同业的款项 [j,txe?n  
amount due from holding companies 控股公司欠款 r|<DqTc6l  
amount due from local banks 存放本港银行同业的款项 Bik*b)9y2  
amount due to banks 银行同业的存款 VRng=,  
amount due to banks abroad 海外银行同业的存款 TV59(bG.2  
amount due to holding companies 控股公司存款 7N8H)X
 
amount due to local banks 本港银行同业的存款 xi~uv?f  
amount due to outport banks 外埠银行同业的存款 u0s8yPA  
amount for note issue 发行纸币的款额 _ Y2 U7W  
amount of bond 担保契据的款额 ^-)txC5{T  
amount of consideration 代价款额 *#U+qgA;`  
amount of contribution 供款数额 Bn?V9TEoO  
amount of indebtedness 负债款额 \fWW'  
amount of principal of the loan 贷款本金额 (K..k-o`.  
amount of rates chargeable 应征差饷数额 0Rn+`UnwB  
amount of share capital 股本额 "j<bA8$Vw  
amount of sums assured 承保款额 kyw/LE3$-  
amount of variation 变动幅度  \[:/CxP  
amount of vote 拨款数额 N5U)*U'-u  
amount payable 应付款额 R*pC.QiB~  
amount receivable 应收款额 %D}H|*IPu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R=j% S!  
analysis 分析 F'm(8/A$  
ancillary risk 附属风险 yl&UM qI(  
annual account 周年帐目；周年帐目报表；年度决算；年结 '\q f^?9  
annual accounting date 年结日期 yzsab ^]  
annual allowance 每年免税额；年积金；年度津贴；年津 m#e 3%150{  
annual balance 年度余额 wEW4gz{s  
annual disposable income 每年可动用收入 2{,n_w?Wy  
annual estimates 周年预算 xG2F!WeF  
annual fee 年费 kJ:F *34e=  
annual general meeting 周年大会 wB k@F5\<
 
annual growth rate 年增率；每年增长率 0ZpFE&  
annual long-term supplement 长期个案每年补助金 yCz|{=7"j  
annual pensionable emolument 可供计算退休金的年薪 "`Ge~N[$A  
annual report 年报 rNOES3[~  
Annual Report on the Consumer Price Index 《消费物价指数年报》  Y k7-`  
annual return 周年报表；周年申报表；每年报税表格 Y4.Eq+$gh  
Annual Return Rules 《周年报表规则》 "Dcs])7Q  
annual review of consumer prices 每年消费物价回顾 WCJxu}!  
annual roll-forward basis 逐年延展方式 {No L  
annual salary 年薪 (@0O  
annual statement 年度报表；年度决算表 ,3i,P(?(  
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 }R4c  
annuitant 年金受益人 Z"-L[2E/{!  
annuity 年金 6vKS".4C  
annuity contract 年金合约 K0pac6]  
annuity on human life 人寿年金 >gll-&;t  
antecedent debt 先前的债项 !9iGg*0dx  
ante-dated cheque 倒填日期支票 Q _iO(qu 6  
anticipated expenditure 预期开支 =WZqQq{  
anticipated net profit 预期纯利
_jU5O;  
anticipated revenue 预期收入 QnouBrhO  
anti-inflation measure 反通货膨胀措施 I`(l*U  
anti-inflationary stance 反通货膨胀立场 B?rSjdY4  
apparent deficit 表面赤字 -f1k0QwL  
apparent financial solvency 表面偿债能力 ,Tagj`@bHc  
apparent partner 表面合伙人 "t=hzn"~%  
application for personal assessment 个人入息课税申请书 G2{O9  
application of fund 资金应用 ,|?CU r9Y  
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 EpJ4`{4  
appointed actuary 委任精算师 T\s)le  
appointed auditor 委任核数师；委任审计师 3-n19[zk  
appointed trustee 委任的受托人 Q;Wj?8}  
appointer 委任人 F|bYWYED;  
apportioned pro rata 按比例分摊 /c2'dJ(H  
apportionment 分配；分摊 Uggw-sRU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Scm36sT{  
apportionment formula 分摊方程式 F1%vtk;2?  
apportionment of estate duty 遗产税的分摊 0yM[Z':i'{  
appraisal 估价；评估 W/ay.I  
appreciable growth 可观增长 8 e~|.wOL  
appreciable impact 显着影响 69y;`15  
appreciable increase 可观增长 xda; K~w  
appreciation 增值；升值 %#L]]-%  
appreciation against other currencies 相对其他货币升值 _96~rel_P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |WryBzZ>on  
appreciation tax 增值税 6(|d|Si *c  
appropriation 拨款；拨用；拨付 d@0Kr5_  
appropriation account 拨款帐目 ;^Sr"v6r>u  
Appropriation Bill 拨款法案 1'v5/  
appropriation-in-aid system 补助拨款办法 nz1'?_5  
approved assets 核准资产 q@5K6yE  
approved basket stock 认可一篮子证券 dx*qb  
approved budget 核准预算 YT/kC'A  
approved charitable donation 认可慈善捐款 }V;+l8  
approved charitable institution 认可慈善机构 :1q4"tv|  
approved currency 核准货币；认可货币 q_W0/Ki8  
approved estimates 核准预算 $/1c= Y@  
approved estimates of expenditure 核准开支预算 spofLu.  
approved overseas insurer 核准海外保险人 y7i%W4  
approved overseas trust company 核准海外信托公司 F(#rQ_z]  
approved pooled investment fund 核准汇集投资基金 Fk;oE'"D  
approved provident fund scheme 认可公积金计划 Il@Y|hK  
approved provision 核准拨款 Si9Z>MR  
approved redeemable share 核准可赎回股份 7r+g8+4  
approved regional stock 认可地区性证券 g @I6$Z  
approved retirement scheme 认可退休金计划 tcr/ /  
approved subordinated loan 核准附属贷款 `cQo0{xK  
arbitrage 套戥；套汇；套利 oY~ Dg  
arbitrageur 套戥者；套汇者 OU4pjiLx  
arbitrary amount 临时款项 4n1; Bh$  
arrangement 措施；安排；协定 D0(xNhmKz  
arrears 欠款 IPSF]"}~  
arrears of pay 欠付薪酬 )Rat0$6  
arrears of revenue 逾期未收税款；逾期未收的帐项 if;71ZE  
articles of association 组织章程；组织细则；组织章程细则 am_gH  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {K{EOB_u  
ascertainment of profit 确定利润 o'~5pS(wq  
"Asia Clear" “亚洲结算系统”