[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 gA|j\T{c  
allotment notice 股份配售通知；配股通知 K!~ ](_W!  
allotment of shares 股份分配 f$'D2o, O  
allowable 可获宽免；免税的 K7Vr$,p  
allowable business loss 可扣除的营业亏损 [<;2C  
allowable expenses 可扣税的支出 E;Hjw0M'k  
allowance 免税额；津贴；备抵；准备金 z~5'p(|@f  
allowance for debts 债项的免税额 el%Qxak`"  
allowance for depreciation by wear and tear 耗损折旧免税额 )1,&YJM*6l  
allowance for funeral expenses 殡殓费的免税额 X9j+$X\j  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mx4*zj  
allowance for repairs and outgoings 修葺及支出方面的免税额 i5"q1dRQ  
allowance to debtor 给债务人的津贴 O5?Eb  
alteration of capital 资本更改 d!:SoZ  
alternate trustee 候补受托人 9 JtG&^*  
amalgamation 合并 xL"%2nf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M
2S|$6t:  
ambit of charges 征税范围；收费范围 FM)*>ax{  
amended valuation 经修订的估值 2cl~Va=  
American Commodities Exchange 美国商品交易所 _@;N<$&  
American Express Bank Limited 美国运通银行 7A6sSfPUy  
American Stock Exchange 美国证券交易所 $C/Gn~k 5  
amortization 摊销 +bnw,B> <  
amount due from banks 存放银行同业的款项 ]l'ki8  
amount due from banks abroad 存放海外银行同业的款项  (I.`bR  
amount due from holding companies 控股公司欠款 xW4+)F5P(  
amount due from local banks 存放本港银行同业的款项 ?OyW|jL  
amount due to banks 银行同业的存款 t@n (a  
amount due to banks abroad 海外银行同业的存款 L />GYx  
amount due to holding companies 控股公司存款 {[?|RC;\Y  
amount due to local banks 本港银行同业的存款 HWBom 8u0  
amount due to outport banks 外埠银行同业的存款 ($
W 5fbu  
amount for note issue 发行纸币的款额 lz 6 Aj  
amount of bond 担保契据的款额 ;I'/.gW;{  
amount of consideration 代价款额 vBx^zDe  
amount of contribution 供款数额 3(&F.&C$$  
amount of indebtedness 负债款额 sQs5z~#51*  
amount of principal of the loan 贷款本金额 ?g4|EV-56  
amount of rates chargeable 应征差饷数额 B;r$( 'UZ  
amount of share capital 股本额 v!xrUyN~m  
amount of sums assured 承保款额 jYz3(mM'J  
amount of variation 变动幅度 B
aAb4{  
amount of vote 拨款数额 qS|VUy4  
amount payable 应付款额 !.$P`wKr  
amount receivable 应收款额 Nk4_!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~7a BeD  
analysis 分析 >}*jsqaVU  
ancillary risk 附属风险 T} [vfIJD  
annual account 周年帐目；周年帐目报表；年度决算；年结 u_8 22Z  
annual accounting date 年结日期 Dys"|,F  
annual allowance 每年免税额；年积金；年度津贴；年津  % cdP*  
annual balance 年度余额 mU$7_7V~  
annual disposable income 每年可动用收入 ="R6YL  
annual estimates 周年预算 pH%c7X/[3L  
annual fee 年费 `h!&->  
annual general meeting 周年大会 3+5\xRq  
annual growth rate 年增率；每年增长率 `&zobbwq  
annual long-term supplement 长期个案每年补助金 m4>oE|\  
annual pensionable emolument 可供计算退休金的年薪 s.)w A `&&  
annual report 年报 t|QMS M?s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (Nb1R"J`  
annual return 周年报表；周年申报表；每年报税表格 H>iZVE  
Annual Return Rules 《周年报表规则》 @ -d4kg  
annual review of consumer prices 每年消费物价回顾 .G~5F- 8'  
annual roll-forward basis 逐年延展方式 86F+N_>Z  
annual salary 年薪 L.[uMuUa  
annual statement 年度报表；年度决算表 RsfTUb)<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ki6.'#%7  
annuitant 年金受益人 _Pi:TxY  
annuity 年金 SkRQFm0a~  
annuity contract 年金合约 ldvxYq<:  
annuity on human life 人寿年金 F)kLlsp  
antecedent debt 先前的债项 "mDrJTWa  
ante-dated cheque 倒填日期支票 \<x_96jt!\  
anticipated expenditure 预期开支 xH#a|iT?(  
anticipated net profit 预期纯利 kGV`Q  
anticipated revenue 预期收入 +STzG/9#  
anti-inflation measure 反通货膨胀措施 kQlcT"R  
anti-inflationary stance 反通货膨胀立场 _hL4@C  
apparent deficit 表面赤字 fZ:rz;tM  
apparent financial solvency 表面偿债能力 %P,^}h7  
apparent partner 表面合伙人 igj@{FN  
application for personal assessment 个人入息课税申请书 *js$r+4  
application of fund 资金应用 @b\_696.  
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 C,v c aC?  
appointed actuary 委任精算师 59BHGvaF  
appointed auditor 委任核数师；委任审计师 n12
c075  
appointed trustee 委任的受托人 S&]<;N_B  
appointer 委任人 
aq/Y}s?  
apportioned pro rata 按比例分摊 KqUSTR1e[  
apportionment 分配；分摊 "d>g)rvOc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g] C3lf-  
apportionment formula 分摊方程式 Mv`LF  
apportionment of estate duty 遗产税的分摊 4qXRDsbCf  
appraisal 估价；评估 V^/^OR4k  
appreciable growth 可观增长 UA4d|^ev  
appreciable impact 显着影响 tF
g'RV{  
appreciable increase 可观增长 :fKz^@mY4  
appreciation 增值；升值 (DP9 & b  
appreciation against other currencies 相对其他货币升值 )r,R !8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eEGcio}_I9  
appreciation tax 增值税 YGV#.  
appropriation 拨款；拨用；拨付 y{I[}$k  
appropriation account 拨款帐目 seU^IC<  
Appropriation Bill 拨款法案 a{Hb7&  
appropriation-in-aid system 补助拨款办法 cPaWJ+c  
approved assets 核准资产 b
ok 74U]  
approved basket stock 认可一篮子证券 7RC096 ?}  
approved budget 核准预算 ~nc([%!=  
approved charitable donation 认可慈善捐款 UQ?OD~7  
approved charitable institution 认可慈善机构 qq7X",s  
approved currency 核准货币；认可货币 pW--^aHu  
approved estimates 核准预算 +ls*//R  
approved estimates of expenditure 核准开支预算 7O9hn2?e  
approved overseas insurer 核准海外保险人 S<]a@9W  
approved overseas trust company 核准海外信托公司 _AB9BQm  
approved pooled investment fund 核准汇集投资基金 c^bk:=uj  
approved provident fund scheme 认可公积金计划 )Z]y.W)  
approved provision 核准拨款 J[Yg]6  
approved redeemable share 核准可赎回股份 /j69NEl  
approved regional stock 认可地区性证券 rbuL@=S@*  
approved retirement scheme 认可退休金计划 h4.=sbzZ  
approved subordinated loan 核准附属贷款 #!u51P1  
arbitrage 套戥；套汇；套利 J1Ki2I=  
arbitrageur 套戥者；套汇者 ~& WN)r'4y  
arbitrary amount 临时款项 QT= ,En  
arrangement 措施；安排；协定 /<7C[^h{-  
arrears 欠款 j5h 6u,^:  
arrears of pay 欠付薪酬 o),6o
'w(  
arrears of revenue 逾期未收税款；逾期未收的帐项 CndgfOF  
articles of association 组织章程；组织细则；组织章程细则 5-WRv;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m":SE?{{&  
ascertainment of profit 确定利润 b801OF  
"Asia Clear" “亚洲结算系统”