[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 J#(LlCs?@c  
allotment notice 股份配售通知；配股通知 RFcv^Xf  
allotment of shares 股份分配 (Q!}9K3  
allowable 可获宽免；免税的 W:nef<WH  
allowable business loss 可扣除的营业亏损 >J?fl8  
allowable expenses 可扣税的支出 @)M9IOR  
allowance 免税额；津贴；备抵；准备金 eA?RK.e  
allowance for debts 债项的免税额 M `M5'f  
allowance for depreciation by wear and tear 耗损折旧免税额 1{.|+S Z!  
allowance for funeral expenses 殡殓费的免税额 +Q)XH>jh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,HV(l+k {|  
allowance for repairs and outgoings 修葺及支出方面的免税额 P=Jo+4O  
allowance to debtor 给债务人的津贴 n\'4  
alteration of capital 资本更改 yYYSeH  
alternate trustee 候补受托人 &64h ;P<  
amalgamation 合并 vWv"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ /b2=>  
ambit of charges 征税范围；收费范围 |F[+k e  
amended valuation 经修订的估值 m,w A:o$'  
American Commodities Exchange 美国商品交易所 {9pZ)tB  
American Express Bank Limited 美国运通银行 b3[ !V{|  
American Stock Exchange 美国证券交易所 5m 4P\y^a  
amortization 摊销 {duz\k2  
amount due from banks 存放银行同业的款项 pa3{8x{9m  
amount due from banks abroad 存放海外银行同业的款项 H@>
` F  
amount due from holding companies 控股公司欠款 P>D)7V9Hh  
amount due from local banks 存放本港银行同业的款项 [yQt^! ;  
amount due to banks 银行同业的存款 783,s_  
amount due to banks abroad 海外银行同业的存款 8MtGlW%Eh  
amount due to holding companies 控股公司存款 -f^tE,
-  
amount due to local banks 本港银行同业的存款 CwzZ8.o$i  
amount due to outport banks 外埠银行同业的存款 :\c ^*K(9  
amount for note issue 发行纸币的款额 LA5(sp@O  
amount of bond 担保契据的款额 #q$HQ&k  
amount of consideration 代价款额 ED( Sg  
amount of contribution 供款数额 v{N`.~,^  
amount of indebtedness 负债款额 ]Q1yNtN  
amount of principal of the loan 贷款本金额 %)1?TU  
amount of rates chargeable 应征差饷数额 I;(L%TT `  
amount of share capital 股本额 BwpqNQN  
amount of sums assured 承保款额 cwlRQzQ(  
amount of variation 变动幅度 RSRS wkC  
amount of vote 拨款数额 |SSSH  
amount payable 应付款额 +@f26O7$*  
amount receivable 应收款额 '<)n8{3Q5w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .`H5cuF `  
analysis 分析 my1@41 H  
ancillary risk 附属风险 & J'idYD  
annual account 周年帐目；周年帐目报表；年度决算；年结 )2o?#8J  
annual accounting date 年结日期 gz9j&W.  
annual allowance 每年免税额；年积金；年度津贴；年津 ^uc=f2=>,  
annual balance 年度余额 >uRI' 24  
annual disposable income 每年可动用收入 Dm l;#'IF3  
annual estimates 周年预算 u c)eil  
annual fee 年费 EME|k{W  
annual general meeting 周年大会 _4~+{l+  
annual growth rate 年增率；每年增长率 u&vf+6=9Dd  
annual long-term supplement 长期个案每年补助金 i&fuSk EP  
annual pensionable emolument 可供计算退休金的年薪 +Kc
  
annual report 年报 *N<]Xy@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g:@#@1rB6  
annual return 周年报表；周年申报表；每年报税表格 t=iIY`Md%  
Annual Return Rules 《周年报表规则》 vA{-{Q  
annual review of consumer prices 每年消费物价回顾 %[TR^Th6
 
annual roll-forward basis 逐年延展方式 5C]x!>kX  
annual salary 年薪 hi(;;C9  
annual statement 年度报表；年度决算表 zC!t ;*8a  
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 <'oQ \eB  
annuitant 年金受益人 Wn2NMXK  
annuity 年金 }($5k]]clP  
annuity contract 年金合约 cuIT Y^6  
annuity on human life 人寿年金 @S;'@V C  
antecedent debt 先前的债项 .`eN8Dl1  
ante-dated cheque 倒填日期支票 LH% F8  
anticipated expenditure 预期开支 7n<{tM  
anticipated net profit 预期纯利 {JT&w6Jz  
anticipated revenue 预期收入 Zu[su >\  
anti-inflation measure 反通货膨胀措施 qEOh
wrh  
anti-inflationary stance 反通货膨胀立场 ou
Q T  
apparent deficit 表面赤字 rM%1GPVob  
apparent financial solvency 表面偿债能力 C&%_a~  
apparent partner 表面合伙人 ^ZcGY +/~  
application for personal assessment 个人入息课税申请书 g!|kp?  
application of fund 资金应用 ^n z.j  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 C1)!f j=  
appointed actuary 委任精算师 wP@(?z  
appointed auditor 委任核数师；委任审计师 v
k^xT  
appointed trustee 委任的受托人 ?fSG'\h>  
appointer 委任人 lL3U8}vn  
apportioned pro rata 按比例分摊 ?:q*(EC<  
apportionment 分配；分摊 I\ob7X'Xu!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kDxFloK  
apportionment formula 分摊方程式 g) jYFfGfH  
apportionment of estate duty 遗产税的分摊 U[MA)41  
appraisal 估价；评估 L="}ErmK  
appreciable growth 可观增长 <bWG!ZG  
appreciable impact 显着影响 0GeTSFj  
appreciable increase 可观增长 kl:Bfs)b  
appreciation 增值；升值 gM:".Ee  
appreciation against other currencies 相对其他货币升值 f+!(k)GWd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  qX{+oy5  
appreciation tax 增值税 F]&*ow  
appropriation 拨款；拨用；拨付 } q8ASYNc  
appropriation account 拨款帐目 zrb}_  
Appropriation Bill 拨款法案 kffcm/  
appropriation-in-aid system 补助拨款办法 e\L8oOk#r  
approved assets 核准资产 /\n-P'}  
approved basket stock 认可一篮子证券 3!]rmZ-W  
approved budget 核准预算 z2GY:<s  
approved charitable donation 认可慈善捐款 Km$\:Xo  
approved charitable institution 认可慈善机构 x.$FNt(9  
approved currency 核准货币；认可货币 ?Ir:g=RP*  
approved estimates 核准预算 WNtW|IV  
approved estimates of expenditure 核准开支预算 dy[X3jQB  
approved overseas insurer 核准海外保险人 P*j|.63  
approved overseas trust company 核准海外信托公司 wibNQ`4k  
approved pooled investment fund 核准汇集投资基金 O=7CMbS3  
approved provident fund scheme 认可公积金计划 K
}Qa~_  
approved provision 核准拨款 `ERz\`d~Y;  
approved redeemable share 核准可赎回股份 ]Y&VT7+Z  
approved regional stock 认可地区性证券 +ZP7{%  
approved retirement scheme 认可退休金计划 "w<#^d_6  
approved subordinated loan 核准附属贷款 K[YyBEid  
arbitrage 套戥；套汇；套利 ECmW`#Otb)  
arbitrageur 套戥者；套汇者 S_H+WfIHV'  
arbitrary amount 临时款项 [nq@mc~<  
arrangement 措施；安排；协定 G3T]`Atf  
arrears 欠款 Q~9^{sHZjP  
arrears of pay 欠付薪酬 ]`WJOx4  
arrears of revenue 逾期未收税款；逾期未收的帐项 $F.a><1rY  
articles of association 组织章程；组织细则；组织章程细则 Q"#J6@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hhvyf^o  
ascertainment of profit 确定利润 WcGS9`m/  
"Asia Clear" “亚洲结算系统”