[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 Az?^4 1r8  
allotment notice 股份配售通知；配股通知 .M[t5I'\  
allotment of shares 股份分配 }KftVnD?  
allowable 可获宽免；免税的 BoARM{m  
allowable business loss 可扣除的营业亏损 m("KLp8  
allowable expenses 可扣税的支出 < jX5}@`z  
allowance 免税额；津贴；备抵；准备金 &I{5f-o *  
allowance for debts 债项的免税额 $RC)e7  
allowance for depreciation by wear and tear 耗损折旧免税额 [ 'B u  
allowance for funeral expenses 殡殓费的免税额 j(p e6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VYH $em6  
allowance for repairs and outgoings 修葺及支出方面的免税额 v[DxWs8q  
allowance to debtor 给债务人的津贴 0d0ga^O  
alteration of capital 资本更改 c[vFh0s"m  
alternate trustee 候补受托人 rNke&z:%X_  
amalgamation 合并 ;c@B+RquR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `Xi)';p  
ambit of charges 征税范围；收费范围 !"F8jA}  
amended valuation 经修订的估值 T$DFTr\\  
American Commodities Exchange 美国商品交易所 XZTH[#MqeI  
American Express Bank Limited 美国运通银行 ^7:UC\_  
American Stock Exchange 美国证券交易所 M,r8 No  
amortization 摊销 zSOZr2- ^a  
amount due from banks 存放银行同业的款项 SHnMqaq  
amount due from banks abroad 存放海外银行同业的款项 P+e{,~o  
amount due from holding companies 控股公司欠款 ;jKLB^4nX  
amount due from local banks 存放本港银行同业的款项 cI@'Pr4:FJ  
amount due to banks 银行同业的存款 v>j<ky   
amount due to banks abroad 海外银行同业的存款 ij}{H#0S-  
amount due to holding companies 控股公司存款 q03nu3uDI  
amount due to local banks 本港银行同业的存款 eQfXUpk3@I  
amount due to outport banks 外埠银行同业的存款 {uqP+Cs  
amount for note issue 发行纸币的款额 S[ l z>I  
amount of bond 担保契据的款额 ?|Wxqo  
amount of consideration 代价款额 [xdVuL
;N  
amount of contribution 供款数额 $>wN:uN(  
amount of indebtedness 负债款额 O/&Qzt  
amount of principal of the loan 贷款本金额 +R8d
y  
amount of rates chargeable 应征差饷数额 ZlQ&m
  
amount of share capital 股本额 $9G".T  
amount of sums assured 承保款额 *oh,Va  
amount of variation 变动幅度 xHkxrXqeI  
amount of vote 拨款数额 , s,AkH  
amount payable 应付款额 zP$"6~.  
amount receivable 应收款额 {3Dm/u%=9|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +.u HY`A  
analysis 分析 D~2n8h"2ye  
ancillary risk 附属风险 =,s5>2  
annual account 周年帐目；周年帐目报表；年度决算；年结 lI9|"^n7F  
annual accounting date 年结日期 BY$L[U;@T  
annual allowance 每年免税额；年积金；年度津贴；年津 >Gvd?r  
annual balance 年度余额 |k: FNu]C  
annual disposable income 每年可动用收入 JFkx=![  
annual estimates 周年预算 mF
>{cVTF  
annual fee 年费 W$gjcsv  
annual general meeting 周年大会 Z3X9-_g  
annual growth rate 年增率；每年增长率 <yw=+hz[u  
annual long-term supplement 长期个案每年补助金 h;OHpvk  
annual pensionable emolument 可供计算退休金的年薪 ^*,?x  
annual report 年报 Ud#xgs'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FaaxfcIfkw  
annual return 周年报表；周年申报表；每年报税表格 W7\UZPs5t  
Annual Return Rules 《周年报表规则》 - C8VDjf9  
annual review of consumer prices 每年消费物价回顾 PoRP]Q*n  
annual roll-forward basis 逐年延展方式 7?uIl9Vk>(  
annual salary 年薪 w)>/fG|;  
annual statement 年度报表；年度决算表 @[TSJ 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 $o ;48uV^  
annuitant 年金受益人 ji5Nq +S2  
annuity 年金 }
AS3]Lub@  
annuity contract 年金合约 h,MaF<~  
annuity on human life 人寿年金 Saks~m7,  
antecedent debt 先前的债项 TH~"y  
ante-dated cheque 倒填日期支票 fV!~SX6S  
anticipated expenditure 预期开支 FJsM3|{2=d  
anticipated net profit 预期纯利 i06|P I  
anticipated revenue 预期收入 @Fb 2c0?Y  
anti-inflation measure 反通货膨胀措施 %)o;2&aD  
anti-inflationary stance 反通货膨胀立场 )s ?Hkn  
apparent deficit 表面赤字 d(,M  
apparent financial solvency 表面偿债能力 V'l9fj*E  
apparent partner 表面合伙人 Rvj[Csgi  
application for personal assessment 个人入息课税申请书 {@t6[g++  
application of fund 资金应用 T^2o'_:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^W0eRT  
appointed actuary 委任精算师 [3v&j_  
appointed auditor 委任核数师；委任审计师 X9YbTN  
appointed trustee 委任的受托人 uLt31G()  
appointer 委任人 u)Vn7 zh  
apportioned pro rata 按比例分摊 FMl_I26]  
apportionment 分配；分摊 ca'c5*Fs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EB p(^rj  
apportionment formula 分摊方程式 H<l0]-S{  
apportionment of estate duty 遗产税的分摊 uA\KbA.c;U  
appraisal 估价；评估  &/)To  
appreciable growth 可观增长 X$SXDb~G  
appreciable impact 显着影响 6PLdzZ{  
appreciable increase 可观增长 )kE1g&  
appreciation 增值；升值 GP=bp_L  
appreciation against other currencies 相对其他货币升值 a.XMeB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !*,m=*[3  
appreciation tax 增值税 rxeOT# N}  
appropriation 拨款；拨用；拨付 ;4*mUD6  
appropriation account 拨款帐目 z
HXb[$Q  
Appropriation Bill 拨款法案 p<Vj<6.=?  
appropriation-in-aid system 补助拨款办法 @-O%u*%J  
approved assets 核准资产 q)RTy|NJ^  
approved basket stock 认可一篮子证券 ,d8*7my  
approved budget 核准预算
M{X; H'2  
approved charitable donation 认可慈善捐款 3o_@3-Y%  
approved charitable institution 认可慈善机构 0w6"p>s>c  
approved currency 核准货币；认可货币 6I\4Yv$N  
approved estimates 核准预算 OlX otp8  
approved estimates of expenditure 核准开支预算 ezhK[/E=  
approved overseas insurer 核准海外保险人 9y;zk$O8  
approved overseas trust company 核准海外信托公司 >oyZD^gj  
approved pooled investment fund 核准汇集投资基金 rKr\Qy+q  
approved provident fund scheme 认可公积金计划 &hIr@Gi@ch  
approved provision 核准拨款 !PEP`wEKdp  
approved redeemable share 核准可赎回股份 KtaoU2s  
approved regional stock 认可地区性证券 'c$)}R I7  
approved retirement scheme 认可退休金计划 N. 0~4H %U  
approved subordinated loan 核准附属贷款 `m-7L  
arbitrage 套戥；套汇；套利 s 5F?m  
arbitrageur 套戥者；套汇者 q]gF[&QZ  
arbitrary amount 临时款项 0G8zFe*p  
arrangement 措施；安排；协定 b5l;bXp]  
arrears 欠款 Bv^5L>JZ/  
arrears of pay 欠付薪酬 YvFt*t
 
arrears of revenue 逾期未收税款；逾期未收的帐项 kp,$ NfD  
articles of association 组织章程；组织细则；组织章程细则 gnw?Y 2
 
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v3r<k
NW_  
ascertainment of profit 确定利润 'CvV Kt k  
"Asia Clear" “亚洲结算系统”