[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 QPr29  
allotment notice 股份配售通知；配股通知 ^E-BB 6D  
allotment of shares 股份分配 IqD;
*  
allowable 可获宽免；免税的 l4:B(  
allowable business loss 可扣除的营业亏损 -9)H[}.  
allowable expenses 可扣税的支出 U4s)3jDw  
allowance 免税额；津贴；备抵；准备金 |0^~S  
allowance for debts 债项的免税额 wX/0.aZ|  
allowance for depreciation by wear and tear 耗损折旧免税额 IPHZ~'M  
allowance for funeral expenses 殡殓费的免税额 rlMahY"C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rHngYcjR  
allowance for repairs and outgoings 修葺及支出方面的免税额 b}<?& @  
allowance to debtor 给债务人的津贴 !DU4iq_.  
alteration of capital 资本更改 ykMd H:  
alternate trustee 候补受托人 2;2FyKF(  
amalgamation 合并 :}0>IPW-V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V$o]}|  
ambit of charges 征税范围；收费范围 \k 9EimT}  
amended valuation 经修订的估值 r{g8CIwGQ  
American Commodities Exchange 美国商品交易所 ) wqG^yv  
American Express Bank Limited 美国运通银行 .s-V:k5  
American Stock Exchange 美国证券交易所 FW=`Fm@z%%  
amortization 摊销 JiN>sEAM  
amount due from banks 存放银行同业的款项 T@H<Fm_  
amount due from banks abroad 存放海外银行同业的款项 y).dw(  
amount due from holding companies 控股公司欠款 @y1:=["b  
amount due from local banks 存放本港银行同业的款项 u7(<
YSOs  
amount due to banks 银行同业的存款 CNMcQP  
amount due to banks abroad 海外银行同业的存款 ka=EOi X.  
amount due to holding companies 控股公司存款 
U,Q  
amount due to local banks 本港银行同业的存款 9u0<$UY%  
amount due to outport banks 外埠银行同业的存款 K&'Vd@  
amount for note issue 发行纸币的款额 )JA9bR <  
amount of bond 担保契据的款额 |X47&Y  
amount of consideration 代价款额 e|1.-P@  
amount of contribution 供款数额 {J~VB~('  
amount of indebtedness 负债款额 4"^v]&I  
amount of principal of the loan 贷款本金额 !FA[ ]d4  
amount of rates chargeable 应征差饷数额 JfLoGl;pm  
amount of share capital 股本额 SPu+t3  
amount of sums assured 承保款额 eXA@J[-M:  
amount of variation 变动幅度 1
[:tiTG|C  
amount of vote 拨款数额 <rI8O;\H  
amount payable 应付款额
taBCE?{  
amount receivable 应收款额 j"5 $m@lgn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \DMZ 
M  
analysis 分析 i+ @t_pxc  
ancillary risk 附属风险 Wj I NY  
annual account 周年帐目；周年帐目报表；年度决算；年结 iy-~CPNB_  
annual accounting date 年结日期 +wIv|zj9  
annual allowance 每年免税额；年积金；年度津贴；年津 5c ($~EFr  
annual balance 年度余额 FE'F@aS\  
annual disposable income 每年可动用收入 b=PB"-  
annual estimates 周年预算 Xn6'*u>+;[  
annual fee 年费 S; Fj9\2)I  
annual general meeting 周年大会 Mwtd<7<!A  
annual growth rate 年增率；每年增长率 4Ai#$SHLm  
annual long-term supplement 长期个案每年补助金 / n@by4;W  
annual pensionable emolument 可供计算退休金的年薪 wA< Fw )  
annual report 年报 ab8F\%y-8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 irooFR[L9  
annual return 周年报表；周年申报表；每年报税表格 E}lNb  
Annual Return Rules 《周年报表规则》 L %20tm  
annual review of consumer prices 每年消费物价回顾 2fFGS.l  
annual roll-forward basis 逐年延展方式 R>B4v+b  
annual salary 年薪 vYNu=vnM  
annual statement 年度报表；年度决算表 A GMrBd|J{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0eFvcH:qG  
annuitant 年金受益人 hQ_gOI  
annuity 年金 >A.m`w  
annuity contract 年金合约 d)1Pl3+  
annuity on human life 人寿年金 C^ 1;r9  
antecedent debt 先前的债项 :9]"4ktoJ  
ante-dated cheque 倒填日期支票 dOFK;  
anticipated expenditure 预期开支 WUK{st.z  
anticipated net profit 预期纯利 `nv82v  
anticipated revenue 预期收入 oi\e[qE  
anti-inflation measure 反通货膨胀措施 L(`Rf0smt  
anti-inflationary stance 反通货膨胀立场 t|]2\6acuc  
apparent deficit 表面赤字 3-4CGSX;X  
apparent financial solvency 表面偿债能力 ' }T6dS  
apparent partner 表面合伙人 aX}:O  
application for personal assessment 个人入息课税申请书 eb=#{  
application of fund 资金应用 #,;X2%c  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ->*'Y;t4  
appointed actuary 委任精算师 NsF8`rg  
appointed auditor 委任核数师；委任审计师 IRK(y*6  
appointed trustee 委任的受托人 JAU:Wqlg1  
appointer 委任人 s5
&v~I;>e  
apportioned pro rata 按比例分摊 :>o2UH  
apportionment 分配；分摊 )^]1j$N=3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hZ~\Z S7  
apportionment formula 分摊方程式 RGz NZc  
apportionment of estate duty 遗产税的分摊 o
l8|  
appraisal 估价；评估 8omk4 ;  
appreciable growth 可观增长 9
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appreciable impact 显着影响 ~@ML>z7  
appreciable increase 可观增长 (4"Azo*~![  
appreciation 增值；升值 ";*Iwd*V  
appreciation against other currencies 相对其他货币升值 w6G<&1iH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BkJNu_{m?  
appreciation tax 增值税 V)3S.*]  
appropriation 拨款；拨用；拨付 'w`3( ':=  
appropriation account 拨款帐目 $[ M5Vv  
Appropriation Bill 拨款法案 &? z6f9*$  
appropriation-in-aid system 补助拨款办法 o 4cqLMu  
approved assets 核准资产 &\ \)x.!  
approved basket stock 认可一篮子证券 B`/p

[U5  
approved budget 核准预算 1gh<nn  
approved charitable donation 认可慈善捐款 <,huajQs  
approved charitable institution 认可慈善机构 { i|$^A3  
approved currency 核准货币；认可货币 e
gh_1Wg2a  
approved estimates 核准预算 X~>2iL  
approved estimates of expenditure 核准开支预算 .!yw@kg  
approved overseas insurer 核准海外保险人 tY0C& u2  
approved overseas trust company 核准海外信托公司 s*UO!bHa  
approved pooled investment fund 核准汇集投资基金 !fK9YW(Im  
approved provident fund scheme 认可公积金计划 ]x^v;r~  
approved provision 核准拨款 n81z0lnr  
approved redeemable share 核准可赎回股份 &pEr;:E  
approved regional stock 认可地区性证券 4t< mX  
approved retirement scheme 认可退休金计划 IrTMZG  
approved subordinated loan 核准附属贷款 obt Xtqew  
arbitrage 套戥；套汇；套利 vj4n=F,Z  
arbitrageur 套戥者；套汇者 B<6Ye9zuG  
arbitrary amount 临时款项 k \V6q9*  
arrangement 措施；安排；协定 IHStN,QD  
arrears 欠款 qb?9i-(  
arrears of pay 欠付薪酬 \%$z!]S>  
arrears of revenue 逾期未收税款；逾期未收的帐项 HRF;qR9v  
articles of association 组织章程；组织细则；组织章程细则 m j@{hGP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EjFK zx  
ascertainment of profit 确定利润 >'e(|P4  
"Asia Clear" “亚洲结算系统”