[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 xw.A #Zb\_  
allotment notice 股份配售通知；配股通知 :@yEQ#nFp  
allotment of shares 股份分配 ${DUCud,kY  
allowable 可获宽免；免税的 (|2t# 'm  
allowable business loss 可扣除的营业亏损 z[N`s$;  
allowable expenses 可扣税的支出 }H53~@WP>  
allowance 免税额；津贴；备抵；准备金 r-,
%2y?  
allowance for debts 债项的免税额 G0Iw-vf  
allowance for depreciation by wear and tear 耗损折旧免税额 s9 mx  
allowance for funeral expenses 殡殓费的免税额 d z|or9&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W"scV@HKu  
allowance for repairs and outgoings 修葺及支出方面的免税额 Zj(AJ*r  
allowance to debtor 给债务人的津贴 X;$+,&M"  
alteration of capital 资本更改 #`^}PuQ  
alternate trustee 候补受托人 )+#` CIv  
amalgamation 合并 yNPVOp*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /l3V3B7  
ambit of charges 征税范围；收费范围 .e#w)K  
amended valuation 经修订的估值 "69s)~  
American Commodities Exchange 美国商品交易所 =F|{# F  
American Express Bank Limited 美国运通银行 fuW\bo3  
American Stock Exchange 美国证券交易所 Cp\6W[2+B  
amortization 摊销 jRa43ck  
amount due from banks 存放银行同业的款项 & l<.X  
amount due from banks abroad 存放海外银行同业的款项 =nHUs1rKn  
amount due from holding companies 控股公司欠款 l]5KN  
amount due from local banks 存放本港银行同业的款项 cZ,b?I"Q%  
amount due to banks 银行同业的存款 !
|(-=2 `  
amount due to banks abroad 海外银行同业的存款 4Z3su^XR  
amount due to holding companies 控股公司存款 xo^b&ktQd  
amount due to local banks 本港银行同业的存款 +|3@=.V  
amount due to outport banks 外埠银行同业的存款  m!!/Za  
amount for note issue 发行纸币的款额 }RF(CwZr(  
amount of bond 担保契据的款额 \ #F  
amount of consideration 代价款额 h4gXvPS&r  
amount of contribution 供款数额 M-VX;/&FR  
amount of indebtedness 负债款额 8S TvCH"Z_  
amount of principal of the loan 贷款本金额 lf|FWqqV  
amount of rates chargeable 应征差饷数额 E_rI?t^  
amount of share capital 股本额 @mCEHI{P  
amount of sums assured 承保款额 &u ."A3(  
amount of variation 变动幅度 `7E;VL^Y1  
amount of vote 拨款数额 ZvM
(Q=^  
amount payable 应付款额 WCZjXDiwJ  
amount receivable 应收款额 ~ah~cwmpS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .vf'YNQ%  
analysis 分析 K-)] 1BG  
ancillary risk 附属风险 (XTG8W sN  
annual account 周年帐目；周年帐目报表；年度决算；年结 K8|r&`X0  
annual accounting date 年结日期 ;?Tbnn Wn  
annual allowance 每年免税额；年积金；年度津贴；年津 h 8q[1"a:  
annual balance 年度余额 BKCiIfkZ  
annual disposable income 每年可动用收入 b#%hY{$j  
annual estimates 周年预算 mthA4sz  
annual fee 年费 Z?q]bSIT  
annual general meeting 周年大会 :LQYo'@yB  
annual growth rate 年增率；每年增长率 l'rja.\  
annual long-term supplement 长期个案每年补助金 'ZF{R3Xu  
annual pensionable emolument 可供计算退休金的年薪 IqaT?+O\?r  
annual report 年报 w!-gJmX>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2\MT;;ZTZ  
annual return 周年报表；周年申报表；每年报税表格 rNWw?_H-H(  
Annual Return Rules 《周年报表规则》 zm5]J  
annual review of consumer prices 每年消费物价回顾 .+3g*Dv{&  
annual roll-forward basis 逐年延展方式 yy^q2P  
annual salary 年薪 kWMl  
annual statement 年度报表；年度决算表 p Z|V 3  
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 W.f/pu  
annuitant 年金受益人 \^J%sf${  
annuity 年金 TOB-aAO  
annuity contract 年金合约 WYm\)@  
annuity on human life 人寿年金 0WW2i{7`U  
antecedent debt 先前的债项 mP~QWx![N  
ante-dated cheque 倒填日期支票 JxdDC^> 0  
anticipated expenditure 预期开支 {l1.2!  
anticipated net profit 预期纯利 A 
Ru2W1g  
anticipated revenue 预期收入 1QcNp(MO  
anti-inflation measure 反通货膨胀措施 o4F2%0gJ  
anti-inflationary stance 反通货膨胀立场 pHXm>gTd,J  
apparent deficit 表面赤字 |}s*E_/[  
apparent financial solvency 表面偿债能力 'j8:vq^
d  
apparent partner 表面合伙人 <e=#F-DE  
application for personal assessment 个人入息课税申请书 HSE!x_$  
application of fund 资金应用 N]Yd9tn{  
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 *jp79G  
appointed actuary 委任精算师 h,u,^ r  
appointed auditor 委任核数师；委任审计师 %op**@4/t\  
appointed trustee 委任的受托人 }I+E\<  
appointer 委任人 ;40/yl3r3[  
apportioned pro rata 按比例分摊 D[[|")Fn  
apportionment 分配；分摊 H7&8\FNa  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~zJbK. _
 
apportionment formula 分摊方程式 VX0 %a@ur  
apportionment of estate duty 遗产税的分摊 shy-Gu&  
appraisal 估价；评估 qdJ=lhHM}  
appreciable growth 可观增长 .LnGL]/  
appreciable impact 显着影响 .=7vI$ujd  
appreciable increase 可观增长 ^+>laOzC`8  
appreciation 增值；升值 .GPT!lDc  
appreciation against other currencies 相对其他货币升值 Y|F9}hj(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5,lEx1{_  
appreciation tax 增值税 <SAzxo:I  
appropriation 拨款；拨用；拨付 ?|\ER#z  
appropriation account 拨款帐目 W dK #ZOR  
Appropriation Bill 拨款法案 #_ ;lf1x!  
appropriation-in-aid system 补助拨款办法 5K1)1E/Fu  
approved assets 核准资产 ;C9_?u~#  
approved basket stock 认可一篮子证券 Drgv`z  
approved budget 核准预算 Af~$TyX  
approved charitable donation 认可慈善捐款 av8B-GQI*#  
approved charitable institution 认可慈善机构 ,hm\   
approved currency 核准货币；认可货币 :gv{F} ##  
approved estimates 核准预算
\$~|ZwV{  
approved estimates of expenditure 核准开支预算 #1A.?p  
approved overseas insurer 核准海外保险人 2G& a{  
approved overseas trust company 核准海外信托公司 d=$Mim  
approved pooled investment fund 核准汇集投资基金 }^~F|  
approved provident fund scheme 认可公积金计划 1APe=tJ  
approved provision 核准拨款 _2Zx?<] 2E  
approved redeemable share 核准可赎回股份 +/4 A  
approved regional stock 认可地区性证券 a{'vN93  
approved retirement scheme 认可退休金计划 hE'-is@7  
approved subordinated loan 核准附属贷款 [: n'k  
arbitrage 套戥；套汇；套利 t9GR69v:?  
arbitrageur 套戥者；套汇者 z3{G9Np  
arbitrary amount 临时款项 q"CVcLi9  
arrangement 措施；安排；协定 q5J5>  
arrears 欠款 ]`!>6/[
 
arrears of pay 欠付薪酬 >NGj =L<  
arrears of revenue 逾期未收税款；逾期未收的帐项 jh?H.;**  
articles of association 组织章程；组织细则；组织章程细则 '2A)}
uR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?um;s-x)  
ascertainment of profit 确定利润 [r\Du|R-*  
"Asia Clear" “亚洲结算系统”