[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 !3{> F"  
allotment notice 股份配售通知；配股通知 e9;<9uX  
allotment of shares 股份分配 zg!;g`Z@S  
allowable 可获宽免；免税的 /O1r=lv3Z  
allowable business loss 可扣除的营业亏损 #Al.Itj  
allowable expenses 可扣税的支出 W8Z&J18AU  
allowance 免税额；津贴；备抵；准备金 Gb6t`dSzz  
allowance for debts 债项的免税额 48CLnyYiF  
allowance for depreciation by wear and tear 耗损折旧免税额 gaaW:**y  
allowance for funeral expenses 殡殓费的免税额 Kc+;"4/#q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k&4@$;Ap  
allowance for repairs and outgoings 修葺及支出方面的免税额 f%0^89)  
allowance to debtor 给债务人的津贴 TY[1jW~{r  
alteration of capital 资本更改 %D|27gh  
alternate trustee 候补受托人 dUOvv/,FZT  
amalgamation 合并 I"4j152P|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .'C$w1[w  
ambit of charges 征税范围；收费范围 7@u0;5p|  
amended valuation 经修订的估值 Paz yY
 
American Commodities Exchange 美国商品交易所 q1sK:)Hu+  
American Express Bank Limited 美国运通银行  $9dm2#0d  
American Stock Exchange 美国证券交易所 l@Vl^f~P  
amortization 摊销 $d M: 5y  
amount due from banks 存放银行同业的款项 rxu 6 #v F  
amount due from banks abroad 存放海外银行同业的款项 m!3L/UZ  
amount due from holding companies 控股公司欠款 !8^:19+  
amount due from local banks 存放本港银行同业的款项 N.OC _H&  
amount due to banks 银行同业的存款 & IVwm"  
amount due to banks abroad 海外银行同业的存款 jW5n^Y)  
amount due to holding companies 控股公司存款 $:kG>R@\t  
amount due to local banks 本港银行同业的存款 [6Y6{
.%~  
amount due to outport banks 外埠银行同业的存款 W-:gU!{*#  
amount for note issue 发行纸币的款额 U`_(Lq%5W  
amount of bond 担保契据的款额 mw9;LNi\D  
amount of consideration 代价款额 DTrS9j?z  
amount of contribution 供款数额 TQDb\d8,f  
amount of indebtedness 负债款额 :1"{0gm  
amount of principal of the loan 贷款本金额 lwhAF, '$  
amount of rates chargeable 应征差饷数额 :SilQm*Pl  
amount of share capital 股本额 i,NU%be  
amount of sums assured 承保款额 1UX"iOx(  
amount of variation 变动幅度 Z.+-MNWV  
amount of vote 拨款数额 W
mTSxneo  
amount payable 应付款额
dxbP'2~  
amount receivable 应收款额 -M}#-qwf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U2z1HIs  
analysis 分析 kxt@t#  
ancillary risk 附属风险 +L1%mVq]y  
annual account 周年帐目；周年帐目报表；年度决算；年结 vwDnz/-  
annual accounting date 年结日期 Jr m<ut  
annual allowance 每年免税额；年积金；年度津贴；年津 rH7|r\]r  
annual balance 年度余额 4jefU}e9#  
annual disposable income 每年可动用收入 dABmK;  
annual estimates 周年预算 So?SBh1C  
annual fee 年费 X=)Ue  
annual general meeting 周年大会 wvsKnYKX  
annual growth rate 年增率；每年增长率 laN:H mR8  
annual long-term supplement 长期个案每年补助金 %7 h_D  
annual pensionable emolument 可供计算退休金的年薪 mDz{8N9<FG  
annual report 年报 8#NtZ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 p@] \N  
annual return 周年报表；周年申报表；每年报税表格 )p' ZSXb  
Annual Return Rules 《周年报表规则》 d)F~)}TFM  
annual review of consumer prices 每年消费物价回顾 #UL:#pY  
annual roll-forward basis 逐年延展方式 !a?$
 
annual salary 年薪 }yZ9pTB.?E  
annual statement 年度报表；年度决算表 %[ 0V>  
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 @ qWgokf  
annuitant 年金受益人 FI
++A`  
annuity 年金 _cdrz)T  
annuity contract 年金合约 `oP :F[B  
annuity on human life 人寿年金 1 zIFQ@  
antecedent debt 先前的债项 B9pro%R1Bo  
ante-dated cheque 倒填日期支票  {h/[!I`  
anticipated expenditure 预期开支 {pMbkAQ@  
anticipated net profit 预期纯利  f.acH]p  
anticipated revenue 预期收入 (&R/ns~  
anti-inflation measure 反通货膨胀措施 f<WP<!N%  
anti-inflationary stance 反通货膨胀立场 3jQy"9f  
apparent deficit 表面赤字 ve[` 0  
apparent financial solvency 表面偿债能力 uu L
"o  
apparent partner 表面合伙人 >2tQ')%DJ  
application for personal assessment 个人入息课税申请书 !Kr|04Qp#x  
application of fund 资金应用 8px@sXI*`  
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 dC8$Ql^<  
appointed actuary 委任精算师 8enlF\I8g  
appointed auditor 委任核数师；委任审计师 (`PgvBL:  
appointed trustee 委任的受托人  4b]/2H  
appointer 委任人 $,$bZV  
apportioned pro rata 按比例分摊 {]1o($.u  
apportionment 分配；分摊 _<pSCR0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qa@b-v'by  
apportionment formula 分摊方程式 mn;
;wp  
apportionment of estate duty 遗产税的分摊 p>Dv&fX  
appraisal 估价；评估 vI3L <[W  
appreciable growth 可观增长 0o~? ]C  
appreciable impact 显着影响 Z18T<e  
appreciable increase 可观增长 vw VeHjR  
appreciation 增值；升值 .lnyn|MVb  
appreciation against other currencies 相对其他货币升值 u;p.:{'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FJo?~  
appreciation tax 增值税 7(cRm$)L  
appropriation 拨款；拨用；拨付 ApHs`0=(  
appropriation account 拨款帐目 {`,dWjy{%  
Appropriation Bill 拨款法案 ~t7?5b?*\  
appropriation-in-aid system 补助拨款办法 Hx[YHu KL^  
approved assets 核准资产 t}L kl(  
approved basket stock 认可一篮子证券 >d-By  
approved budget 核准预算 dbM~41C6  
approved charitable donation 认可慈善捐款 J'c]':U  
approved charitable institution 认可慈善机构 5(RFkZn4[  
approved currency 核准货币；认可货币 |#9Nu9ak  
approved estimates 核准预算 D^
qto{!  
approved estimates of expenditure 核准开支预算 V45A>#?U  
approved overseas insurer 核准海外保险人 ~L\KMB/9e=  
approved overseas trust company 核准海外信托公司 KZoIjK]  
approved pooled investment fund 核准汇集投资基金 GJ"S*30  
approved provident fund scheme 认可公积金计划 hG~4i:p <  
approved provision 核准拨款 \]R
PxM:_>  
approved redeemable share 核准可赎回股份 W no{&I63  
approved regional stock 认可地区性证券 3!E*h0$}  
approved retirement scheme 认可退休金计划 <q@/Yy32  
approved subordinated loan 核准附属贷款 52S
q;X  
arbitrage 套戥；套汇；套利 )e&U'Fx  
arbitrageur 套戥者；套汇者 &V/n!|q<H  
arbitrary amount 临时款项 v2=Iqo  
arrangement 措施；安排；协定 =rSJ6'2("  
arrears 欠款 \Ps}1)wT  
arrears of pay 欠付薪酬 32h}+fd  
arrears of revenue 逾期未收税款；逾期未收的帐项 zq]I"0Bi.  
articles of association 组织章程；组织细则；组织章程细则 :/YHU3~Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 C\"nlNKw  
ascertainment of profit 确定利润 iF]G$@rbU  
"Asia Clear" “亚洲结算系统”