[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 5q{ -RJ  
allotment notice 股份配售通知；配股通知 wlfq$h p  
allotment of shares 股份分配 F=~LVaF/_  
allowable 可获宽免；免税的 y'U-y"7y  
allowable business loss 可扣除的营业亏损 BYWs\6vK  
allowable expenses 可扣税的支出 z%Ivc*x5  
allowance 免税额；津贴；备抵；准备金 $1;@@LSw  
allowance for debts 债项的免税额  !yf7y/qY  
allowance for depreciation by wear and tear 耗损折旧免税额 gL6.,4q+1  
allowance for funeral expenses 殡殓费的免税额 tf?"AY4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wVtBH _>  
allowance for repairs and outgoings 修葺及支出方面的免税额  '' Pfs<!  
allowance to debtor 给债务人的津贴 gatxvR7H  
alteration of capital 资本更改 lsRW.h,  
alternate trustee 候补受托人 [HSN*LXe  
amalgamation 合并 be:=-B7!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i$ S*5+  
ambit of charges 征税范围；收费范围 w.R2' WR  
amended valuation 经修订的估值 bKP@-<:]  
American Commodities Exchange 美国商品交易所 -)Y[t Z^*`  
American Express Bank Limited 美国运通银行 H(F9&6}  
American Stock Exchange 美国证券交易所 2, r{z J8  
amortization 摊销 m0+'BC{$u  
amount due from banks 存放银行同业的款项 @1iH4RE*  
amount due from banks abroad 存放海外银行同业的款项 W3-g]#\?  
amount due from holding companies 控股公司欠款 -{s9PZ3~_  
amount due from local banks 存放本港银行同业的款项 ,U#FtOec  
amount due to banks 银行同业的存款 5WU?Km  
amount due to banks abroad 海外银行同业的存款 SyCa~M!}>  
amount due to holding companies 控股公司存款 "c0Nv8_G  
amount due to local banks 本港银行同业的存款 fd*<m8  
amount due to outport banks 外埠银行同业的存款 I vD M2q8f  
amount for note issue 发行纸币的款额 ]:F?k
#c  
amount of bond 担保契据的款额 :ej`]yK |  
amount of consideration 代价款额 E8PlGQ~z{d  
amount of contribution 供款数额 b?%Pa\,!  
amount of indebtedness 负债款额 8PwPI
%Pb  
amount of principal of the loan 贷款本金额 &U0Y#11Cx  
amount of rates chargeable 应征差饷数额 DzE_p- zs  
amount of share capital 股本额 [eO6H2@=z  
amount of sums assured 承保款额 3IDX3cM9  
amount of variation 变动幅度 <;':'sW  
amount of vote 拨款数额 Lt\=E8&rh  
amount payable 应付款额 l6
k.`1.In  
amount receivable 应收款额 %][6TZ}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wc!.
{2  
analysis 分析 Jqgo\r%`  
ancillary risk 附属风险 =E4~/F}9/T  
annual account 周年帐目；周年帐目报表；年度决算；年结 H|/U0;s  
annual accounting date 年结日期 NGOyd1$7N  
annual allowance 每年免税额；年积金；年度津贴；年津 \K(QE ~y'W  
annual balance 年度余额 $>!tpJw  
annual disposable income 每年可动用收入 >'|Wrz67Z  
annual estimates 周年预算 n`2LGc[rP  
annual fee 年费 $q
yST  
annual general meeting 周年大会 j<C p&}X  
annual growth rate 年增率；每年增长率 !S5_+.U#  
annual long-term supplement 长期个案每年补助金 NncII5z  
annual pensionable emolument 可供计算退休金的年薪 V[baGNe  
annual report 年报 E.+BqWZ!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h$rk]UM/Q  
annual return 周年报表；周年申报表；每年报税表格 f4r)g2Zb[  
Annual Return Rules 《周年报表规则》 6`U]%qx_I  
annual review of consumer prices 每年消费物价回顾 ~k780  
annual roll-forward basis 逐年延展方式 lko k2  
annual salary 年薪 R1NwtnS  
annual statement 年度报表；年度决算表 !0!r}#P  
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 "%]vSr  
annuitant 年金受益人  T6N~L~J  
annuity 年金 cSWn4-B@l
 
annuity contract 年金合约 ?N(opggiD  
annuity on human life 人寿年金 i :Sih"=  
antecedent debt 先前的债项 31=vUS  
ante-dated cheque 倒填日期支票 Kuy0Ci  
anticipated expenditure 预期开支 ;iTZzm B  
anticipated net profit 预期纯利 w^wh|'u^_@  
anticipated revenue 预期收入 Q_M:v  
anti-inflation measure 反通货膨胀措施 }D7} %P]  
anti-inflationary stance 反通货膨胀立场 ^muPjM+D  
apparent deficit 表面赤字 %:/?eZ  
apparent financial solvency 表面偿债能力 yjj)+eJ(Q  
apparent partner 表面合伙人 ooIA#u  
application for personal assessment 个人入息课税申请书 .l}oxWWoS  
application of fund 资金应用 Lm"zW>v  
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 \1mTKw)S  
appointed actuary 委任精算师 !J-oGs\ u  
appointed auditor 委任核数师；委任审计师 hz*H,E!>  
appointed trustee 委任的受托人 c},wW@SF2W  
appointer 委任人 G+zIh}9  
apportioned pro rata 按比例分摊 '5 k Sr(  
apportionment 分配；分摊 @]xHt&j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t'im\_$F  
apportionment formula 分摊方程式 Z"Byv.yqb  
apportionment of estate duty 遗产税的分摊 ]B>g~t5J  
appraisal 估价；评估 pCt0[R;?  
appreciable growth 可观增长 n>a H7  
appreciable impact 显着影响 i*2l4  
appreciable increase 可观增长 $KMxq=  
appreciation 增值；升值 VSW"/{Lp  
appreciation against other currencies 相对其他货币升值
j=5hW.fI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aYd`E4S+  
appreciation tax 增值税 a<d$P*I(cH  
appropriation 拨款；拨用；拨付 P2>Y0"bY  
appropriation account 拨款帐目 .:V4>  
Appropriation Bill 拨款法案 mdy+ >e<  
appropriation-in-aid system 补助拨款办法 _5&LV2  
approved assets 核准资产 I!;vy/r  
approved basket stock 认可一篮子证券 <`WtP+`  
approved budget 核准预算 b5.L== >  
approved charitable donation 认可慈善捐款 M&~cU {9c  
approved charitable institution 认可慈善机构 0o&B 7N  
approved currency 核准货币；认可货币 cLyed3uU  
approved estimates 核准预算 T }^2IJ]  
approved estimates of expenditure 核准开支预算 IBSoAL  
approved overseas insurer 核准海外保险人 H!vX#  
approved overseas trust company 核准海外信托公司 Q3|I.I e  
approved pooled investment fund 核准汇集投资基金 WSV[)-=:  
approved provident fund scheme 认可公积金计划 z;+LU 6V  
approved provision 核准拨款 o]O  
approved redeemable share 核准可赎回股份 IM$I=5ye  
approved regional stock 认可地区性证券 `6QQS3fk!  
approved retirement scheme 认可退休金计划 "pW@[2Dkx/  
approved subordinated loan 核准附属贷款 UgA
G2  
arbitrage 套戥；套汇；套利 gPzp/I  
arbitrageur 套戥者；套汇者 JDj^7\`  
arbitrary amount 临时款项 m0_B[dw  
arrangement 措施；安排；协定 &p6^   
arrears 欠款 /{HK0fd  
arrears of pay 欠付薪酬 V07? sc<  
arrears of revenue 逾期未收税款；逾期未收的帐项 R'1L%srTM+  
articles of association 组织章程；组织细则；组织章程细则 19#A7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A.
@
Af+  
ascertainment of profit 确定利润 <N}*|z7=b  
"Asia Clear" “亚洲结算系统”