[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 ~bJ*LM?wOP  
allotment notice 股份配售通知；配股通知 W-ECmw(
 
allotment of shares 股份分配 2VS#=i(B^  
allowable 可获宽免；免税的 7PI|~Ifi  
allowable business loss 可扣除的营业亏损 /?QBMI  
allowable expenses 可扣税的支出 !GVxQll[f  
allowance 免税额；津贴；备抵；准备金 z3-AYQ.H  
allowance for debts 债项的免税额 ~wRozV  
allowance for depreciation by wear and tear 耗损折旧免税额 SkA"MhX  
allowance for funeral expenses 殡殓费的免税额 MMUw+jM4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x68s$H  
allowance for repairs and outgoings 修葺及支出方面的免税额 Rd*/J~TK  
allowance to debtor 给债务人的津贴 eM`"$xc Oe  
alteration of capital 资本更改 pG:)u cj  
alternate trustee 候补受托人 SYTzJK@vZJ  
amalgamation 合并 L"!BN/i_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5=Y\d,SS"  
ambit of charges 征税范围；收费范围 meV RdQ  
amended valuation 经修订的估值 n7Ia8?8-l  
American Commodities Exchange 美国商品交易所 c}FZb$q#  
American Express Bank Limited 美国运通银行 E^. =^bR  
American Stock Exchange 美国证券交易所 GQ9g$&T  
amortization 摊销 yf6&'Y{  
amount due from banks 存放银行同业的款项 7e&%R4{b  
amount due from banks abroad 存放海外银行同业的款项 Bhrp"l +|  
amount due from holding companies 控股公司欠款 o,RLaS,BK'  
amount due from local banks 存放本港银行同业的款项 \6${Na'\  
amount due to banks 银行同业的存款 Fc<+ N0M{  
amount due to banks abroad 海外银行同业的存款 \D #NO  
amount due to holding companies 控股公司存款 VN8ao0^d;d  
amount due to local banks 本港银行同业的存款 1{V*(=Tp  
amount due to outport banks 外埠银行同业的存款 "2bCq]I0  
amount for note issue 发行纸币的款额 z<mU$<  
amount of bond 担保契据的款额 bdCpGG9  
amount of consideration 代价款额 `p %&c%*A  
amount of contribution 供款数额 `4 A%BKYB  
amount of indebtedness 负债款额 ^T|~L
<A3  
amount of principal of the loan 贷款本金额 ;=6~,k)  
amount of rates chargeable 应征差饷数额 5<ycF_  
amount of share capital 股本额 w#,C{6  
amount of sums assured 承保款额 +d736lLe%  
amount of variation 变动幅度 b mO[9 )G  
amount of vote 拨款数额 [nlW}1)46  
amount payable 应付款额 `D%bZ%25c  
amount receivable 应收款额 lH^[b[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gI^*O@Q4{b  
analysis 分析 I.\fhNxHY  
ancillary risk 附属风险 O=St}B\!m  
annual account 周年帐目；周年帐目报表；年度决算；年结 #\$R^u]!  
annual accounting date 年结日期 ?J~(qaa;  
annual allowance 每年免税额；年积金；年度津贴；年津 x*[\$E`v  
annual balance 年度余额 g+k0Fw]!  
annual disposable income 每年可动用收入 70:a2m  
annual estimates 周年预算 d1#;>MiU  
annual fee 年费 ~V"D|U;i +  
annual general meeting 周年大会 l7P~_X_)"  
annual growth rate 年增率；每年增长率 LQs2!]?HT  
annual long-term supplement 长期个案每年补助金 v>71?te  
annual pensionable emolument 可供计算退休金的年薪 o84!$2P+w  
annual report 年报 }4kd=]Nk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T?c:z?j_9  
annual return 周年报表；周年申报表；每年报税表格 m$:o+IH/  
Annual Return Rules 《周年报表规则》 MDS;qZx=  
annual review of consumer prices 每年消费物价回顾 xS`>[8?3<T  
annual roll-forward basis 逐年延展方式
P/?`  
annual salary 年薪 Nd*zSsVlq  
annual statement 年度报表；年度决算表 _}7N,Cx   
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 j']m*aM1>  
annuitant 年金受益人 _{6QvD3kg.  
annuity 年金 y!Q&;xO+!  
annuity contract 年金合约 ,\f !e#d  
annuity on human life 人寿年金 gfs?H#  
antecedent debt 先前的债项 ".eD&oX{  
ante-dated cheque 倒填日期支票 ;z>)&F  
anticipated expenditure 预期开支 CC>]Gc7  
anticipated net profit 预期纯利 @U(D&_H,K  
anticipated revenue 预期收入 YZdp/X6x  
anti-inflation measure 反通货膨胀措施 m-UI^M,@<  
anti-inflationary stance 反通货膨胀立场 ]dc^@}1bN  
apparent deficit 表面赤字 ^'~+w3M@  
apparent financial solvency 表面偿债能力 !t6:uC7H  
apparent partner 表面合伙人 v*1UNXU\  
application for personal assessment 个人入息课税申请书 RJ1Q.o  
application of fund 资金应用 !~cTe!T  
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 *.AokY)_a  
appointed actuary 委任精算师 wz5xJ:Tj  
appointed auditor 委任核数师；委任审计师 l-"$
a8jn2  
appointed trustee 委任的受托人 pUWj,&t  
appointer 委任人 |Gb"%5YD  
apportioned pro rata 按比例分摊 {SW}S_  
apportionment 分配；分摊 } N1Z7G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ao<@a{G  
apportionment formula 分摊方程式 U&|=dH]-  
apportionment of estate duty 遗产税的分摊 {b[8x   
appraisal 估价；评估 `
ej  
appreciable growth 可观增长 ?C6iJnm  
appreciable impact 显着影响 cTFyF)  
appreciable increase 可观增长 6';'pHqe  
appreciation 增值；升值 qIa|sV\w0  
appreciation against other currencies 相对其他货币升值 lN)U8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h&||Ql
1  
appreciation tax 增值税 oBQr6-nZ  
appropriation 拨款；拨用；拨付 IDb|J%e^P  
appropriation account 拨款帐目 veg\A+:'  
Appropriation Bill 拨款法案  [ottUS@  
appropriation-in-aid system 补助拨款办法 /+ vl({vV  
approved assets 核准资产 PBb@J'b  
approved basket stock 认可一篮子证券 #vYdP#nWb  
approved budget 核准预算 |0ahvsrtW  
approved charitable donation 认可慈善捐款 ,L^eD>|j
5  
approved charitable institution 认可慈善机构
L{;q ^  
approved currency 核准货币；认可货币 6|t4\'  
approved estimates 核准预算 s"<k)Xi  
approved estimates of expenditure 核准开支预算 Qi#%&Jz>f  
approved overseas insurer 核准海外保险人 r>sk@[4h  
approved overseas trust company 核准海外信托公司 _) 2fXG!  
approved pooled investment fund 核准汇集投资基金 0Np}O=>  
approved provident fund scheme 认可公积金计划
.G#S*L  
approved provision 核准拨款 /Ws@YP  
approved redeemable share 核准可赎回股份 y iE[^2Pv  
approved regional stock 认可地区性证券 +Cl(:kfYB  
approved retirement scheme 认可退休金计划 ~S15tZ $  
approved subordinated loan 核准附属贷款 MRiQaUg2  
arbitrage 套戥；套汇；套利 UHF.R>Ry  
arbitrageur 套戥者；套汇者 z, [4BM  
arbitrary amount 临时款项 3Ln~"HwP  
arrangement 措施；安排；协定 F`3c uL[N  
arrears 欠款 :bFmw d
X  
arrears of pay 欠付薪酬 xWD=",0+  
arrears of revenue 逾期未收税款；逾期未收的帐项 @dV'v{:,  
articles of association 组织章程；组织细则；组织章程细则 0:R}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2f16 /0J@  
ascertainment of profit 确定利润 UMuqdLaT9  
"Asia Clear" “亚洲结算系统”