[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 ~t{D5#LVHa  
allotment notice 股份配售通知；配股通知 s6uF5]M;2  
allotment of shares 股份分配 g[#k.CuP  
allowable 可获宽免；免税的 zB#_:(1qK  
allowable business loss 可扣除的营业亏损 .)iO Du  
allowable expenses 可扣税的支出 iUeV5c
B  
allowance 免税额；津贴；备抵；准备金 

C<[d  
allowance for debts 债项的免税额 )myf)"l5  
allowance for depreciation by wear and tear 耗损折旧免税额 0Y5LDP  
allowance for funeral expenses 殡殓费的免税额 gt =j5  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r/mA2  
allowance for repairs and outgoings 修葺及支出方面的免税额 C6K|:IK{  
allowance to debtor 给债务人的津贴 g(-;_j!=  
alteration of capital 资本更改 6Gs{nFw  
alternate trustee 候补受托人 uSABh^  
amalgamation 合并 BW'L.*2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "XGD:>Q.  
ambit of charges 征税范围；收费范围  x r-;,W  
amended valuation 经修订的估值 .abyYVrN4?  
American Commodities Exchange 美国商品交易所 `Mg8]H~  
American Express Bank Limited 美国运通银行 OD  
American Stock Exchange 美国证券交易所 9U#\nXM  
amortization 摊销 WW//heJe-  
amount due from banks 存放银行同业的款项 \p5|}<Sr)  
amount due from banks abroad 存放海外银行同业的款项 Pv< QjY  
amount due from holding companies 控股公司欠款 B3y?.  
amount due from local banks 存放本港银行同业的款项 XMt u"K  
amount due to banks 银行同业的存款 !OPSSP]-  
amount due to banks abroad 海外银行同业的存款 siZr@g!L  
amount due to holding companies 控股公司存款 ;M}i
tM  
amount due to local banks 本港银行同业的存款 c:=7lI   
amount due to outport banks 外埠银行同业的存款  7]p>XAb  
amount for note issue 发行纸币的款额 -h>Z,-DE6  
amount of bond 担保契据的款额 *-?Wcz  
amount of consideration 代价款额 <_"B}c/2$  
amount of contribution 供款数额 O {PW  
amount of indebtedness 负债款额 x1t{SQ-C  
amount of principal of the loan 贷款本金额 seu ~'s-  
amount of rates chargeable 应征差饷数额 mbF(tSy  
amount of share capital 股本额 w?kGi>7E  
amount of sums assured 承保款额 MQwIPjk8  
amount of variation 变动幅度 4F}Pu<;  
amount of vote 拨款数额 mfZ)^X  
amount payable 应付款额 ,%A)"doaG  
amount receivable 应收款额 SXQ@;=]xV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bAdiA2VF'  
analysis 分析 RTK}mhnV  
ancillary risk 附属风险 uc'p]WhQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 0z<H(|  
annual accounting date 年结日期 gh TcB  
annual allowance 每年免税额；年积金；年度津贴；年津 [-4KY4R  
annual balance 年度余额 yC W*fIaq  
annual disposable income 每年可动用收入 F7\BF  
annual estimates 周年预算 Iha[Gu  
annual fee 年费 a*D,*C5}  
annual general meeting 周年大会 zm3-C%:Bw  
annual growth rate 年增率；每年增长率 ovo/!YJ2  
annual long-term supplement 长期个案每年补助金 OFL
|RLiD  
annual pensionable emolument 可供计算退休金的年薪 E_~x==cb  
annual report 年报 <x0)7xX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /dLA`=rZx  
annual return 周年报表；周年申报表；每年报税表格 M~als3  
Annual Return Rules 《周年报表规则》 b 8>q;  
annual review of consumer prices 每年消费物价回顾
Mal<iNN  
annual roll-forward basis 逐年延展方式 uG;?v
vg>  
annual salary 年薪 [cDbaq,T  
annual statement 年度报表；年度决算表 ?{eY\I  
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 !K[/L< Kv  
annuitant 年金受益人 %MN.O-Lc  
annuity 年金 \SOeTn+  
annuity contract 年金合约 f27)v(EJ  
annuity on human life 人寿年金 [9OSpq  
antecedent debt 先前的债项 P'sfi>A  
ante-dated cheque 倒填日期支票 |k6O x*  
anticipated expenditure 预期开支 #EJP(wXa  
anticipated net profit 预期纯利 6a*83G,k  
anticipated revenue 预期收入 #,&8&  
anti-inflation measure 反通货膨胀措施 GzdRG^vN  
anti-inflationary stance 反通货膨胀立场 f3G1r5 x  
apparent deficit 表面赤字 r?pZ72q  
apparent financial solvency 表面偿债能力 8.yCA  
apparent partner 表面合伙人 Tr%FUi  
application for personal assessment 个人入息课税申请书 +oZH?N4yaM  
application of fund 资金应用 jJia.#.Ze  
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 ?W!ry7gXO  
appointed actuary 委任精算师 !4t`Hv?'  
appointed auditor 委任核数师；委任审计师 DVh)w}v  
appointed trustee 委任的受托人 }~F~hf>s  
appointer 委任人 tw<P)V\h  
apportioned pro rata 按比例分摊 9/@ &*  
apportionment 分配；分摊 ]v\^&7pW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T`\]!>eb  
apportionment formula 分摊方程式 ul@3 Bt  
apportionment of estate duty 遗产税的分摊 h=6xZuA\  
appraisal 估价；评估 > H BJk:  
appreciable growth 可观增长 :3^dF}>  
appreciable impact 显着影响 hbI;Hd  
appreciable increase 可观增长 r LzW`  
appreciation 增值；升值 @}DFp`~5|  
appreciation against other currencies 相对其他货币升值 Lc]1$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1HbFtU`y~  
appreciation tax 增值税 I8u!\F  
appropriation 拨款；拨用；拨付 {q,?<zBzu  
appropriation account 拨款帐目 1`JB)9P  
Appropriation Bill 拨款法案 5/?P|T  
appropriation-in-aid system 补助拨款办法 OxQYNi2  
approved assets 核准资产 6{=_718l`  
approved basket stock 认可一篮子证券 ;7Okyj6EP  
approved budget 核准预算 j;\[pg MR/  
approved charitable donation 认可慈善捐款  ?Vc0)  
approved charitable institution 认可慈善机构 9i=B  
approved currency 核准货币；认可货币 HCj>,^<h  
approved estimates 核准预算 "|t!7hC  
approved estimates of expenditure 核准开支预算 GoIQ>n
 
approved overseas insurer 核准海外保险人 ~}Z'0W)Q`z  
approved overseas trust company 核准海外信托公司 fx)KNm8Lx  
approved pooled investment fund 核准汇集投资基金 xE1'&!4O  
approved provident fund scheme 认可公积金计划 E'EcP4eL  
approved provision 核准拨款 g)R1ObpZ  
approved redeemable share 核准可赎回股份 6G of.:"f  
approved regional stock 认可地区性证券 %dW%o{  
approved retirement scheme 认可退休金计划 . 'T40=7  
approved subordinated loan 核准附属贷款 ,lm=M5b  
arbitrage 套戥；套汇；套利 H)>sTST(  
arbitrageur 套戥者；套汇者 68e[:
wf  
arbitrary amount 临时款项 uel{`T[S  
arrangement 措施；安排；协定 zv O:"w}  
arrears 欠款  hw=GR_,  
arrears of pay 欠付薪酬 1~\M!SQ)  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~3CVx bB^<  
articles of association 组织章程；组织细则；组织章程细则 #U ASH&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E\M-k\cSj  
ascertainment of profit 确定利润 cWa)#:JOV  
"Asia Clear" “亚洲结算系统”