[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 B?cn5  
allotment notice 股份配售通知；配股通知 "?<$>\@; q  
allotment of shares 股份分配 l*`2EJ  
allowable 可获宽免；免税的 sr+Y"R  
allowable business loss 可扣除的营业亏损 Gidh 7x  
allowable expenses 可扣税的支出 C{r Sq  
allowance 免税额；津贴；备抵；准备金 #BK3CD(&  
allowance for debts 债项的免税额 0"*!0s~  
allowance for depreciation by wear and tear 耗损折旧免税额 ;c!}'2>vM  
allowance for funeral expenses 殡殓费的免税额 *C(/2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U;l!.mze  
allowance for repairs and outgoings 修葺及支出方面的免税额 bh9!OqK9K  
allowance to debtor 给债务人的津贴 jC;^2e  
alteration of capital 资本更改 p%8v+9+h2  
alternate trustee 候补受托人 yv@td+-"D  
amalgamation 合并 z)Is:LhS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &ZmHR^Flz  
ambit of charges 征税范围；收费范围 eB$S d  
amended valuation 经修订的估值 M+mO4q6  
American Commodities Exchange 美国商品交易所 _qZ?|;o^  
American Express Bank Limited 美国运通银行 wstH&^  
American Stock Exchange 美国证券交易所 \,b@^W6e>  
amortization 摊销 COF_a%  
amount due from banks 存放银行同业的款项 iL%Q
@!ka  
amount due from banks abroad 存放海外银行同业的款项 <d$L}uQ
wg  
amount due from holding companies 控股公司欠款 SP,#KyWP0)  
amount due from local banks 存放本港银行同业的款项 |)7dh B  
amount due to banks 银行同业的存款 YL$#6d  
amount due to banks abroad 海外银行同业的存款 Fjc4[ C  
amount due to holding companies 控股公司存款 &rcC7v K9  
amount due to local banks 本港银行同业的存款 &g{b5x{iD  
amount due to outport banks 外埠银行同业的存款 RW#&f*  
amount for note issue 发行纸币的款额 Zr&~gXmVS  
amount of bond 担保契据的款额 : " ([i"  
amount of consideration 代价款额 VeJ M=s.y7  
amount of contribution 供款数额 3(Y#*f|  
amount of indebtedness 负债款额 WxN@&g(  
amount of principal of the loan 贷款本金额 0nh;0Z  
amount of rates chargeable 应征差饷数额 'g4t !__  
amount of share capital 股本额 9q# #)  
amount of sums assured 承保款额 px!
TRbf  
amount of variation 变动幅度 FXHcy:)}G  
amount of vote 拨款数额 4!Cu>8B  
amount payable 应付款额 J^Dkx"1GD  
amount receivable 应收款额 m_ |:tU(t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J73B$0FP  
analysis 分析 k3-'!dW<  
ancillary risk 附属风险 #~ :j< =o  
annual account 周年帐目；周年帐目报表；年度决算；年结 E!~Ok  
annual accounting date 年结日期 *@XJ7G[  
annual allowance 每年免税额；年积金；年度津贴；年津 Qj?qWVapA  
annual balance 年度余额 k,~I>qg  
annual disposable income 每年可动用收入 AE_7sM  
annual estimates 周年预算 @+gr>a1K#  
annual fee 年费 w4:  
annual general meeting 周年大会 *K{-J*   
annual growth rate 年增率；每年增长率 iK#5nY].  
annual long-term supplement 长期个案每年补助金 q,ry3Nr4n  
annual pensionable emolument 可供计算退休金的年薪 y%y F34  
annual report 年报 ,9(=Iu-?1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y?ps+ce93  
annual return 周年报表；周年申报表；每年报税表格 ZQZBap"  
Annual Return Rules 《周年报表规则》 3$.R=MQ7  
annual review of consumer prices 每年消费物价回顾 4`x.d  
annual roll-forward basis 逐年延展方式 QbF!V%+a's  
annual salary 年薪 aR iD}P*V  
annual statement 年度报表；年度决算表 Px!M^ T!Pi  
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 PRs[!EB6  
annuitant 年金受益人 i; 8""A  
annuity 年金 y+ZRh?2  
annuity contract 年金合约 )zFPf]gz  
annuity on human life 人寿年金 sXD.*D  
antecedent debt 先前的债项 &a'H vQV  
ante-dated cheque 倒填日期支票 ?,_$;g  
anticipated expenditure 预期开支 n9Mi?#xIp  
anticipated net profit 预期纯利 =~)J:x\F  
anticipated revenue 预期收入 , rvw E  
anti-inflation measure 反通货膨胀措施 X3C"A|HE9  
anti-inflationary stance 反通货膨胀立场 B74L/h  
apparent deficit 表面赤字 .L,xqd[zC  
apparent financial solvency 表面偿债能力 WUVRwJ 5  
apparent partner 表面合伙人 j}0W|*   
application for personal assessment 个人入息课税申请书 YLr<^G-v  
application of fund 资金应用 IoEITKd  
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 UStNUNCq  
appointed actuary 委任精算师 ?w{lC,  
appointed auditor 委任核数师；委任审计师 aoLYw 9  
appointed trustee 委任的受托人 g]'Rw
I  
appointer 委任人 Kt(Z&@
 
apportioned pro rata 按比例分摊 HFJna2B`  
apportionment 分配；分摊 Y9b|lP7!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O!0YlIvWv  
apportionment formula 分摊方程式 9#:b+Amzz  
apportionment of estate duty 遗产税的分摊 YbMeSU/sX  
appraisal 估价；评估 q/ x(:yol  
appreciable growth 可观增长 Kq`C5  
appreciable impact 显着影响 \DP*?D_}?  
appreciable increase 可观增长 J ! ;g.q  
appreciation 增值；升值 7pB5o2CD0  
appreciation against other currencies 相对其他货币升值 0P(U^rkR~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CM}1:o<
<N  
appreciation tax 增值税 9<0p1WO  
appropriation 拨款；拨用；拨付 0!WF,)/T7i  
appropriation account 拨款帐目 < ag|
#  
Appropriation Bill 拨款法案 <A"T_Rk  
appropriation-in-aid system 补助拨款办法 2v ^bd^]u:  
approved assets 核准资产 zJp}
JO  
approved basket stock 认可一篮子证券 #WBlEVx;Z  
approved budget 核准预算 {-(}p+;z  
approved charitable donation 认可慈善捐款 |N9::),<  
approved charitable institution 认可慈善机构 B8+J0jdg6%  
approved currency 核准货币；认可货币 Dc,h(2  
approved estimates 核准预算 d$>TC(E=t  
approved estimates of expenditure 核准开支预算 K;%P_f/KJP  
approved overseas insurer 核准海外保险人 vvJ{fi  
approved overseas trust company 核准海外信托公司 (x}>tm  
approved pooled investment fund 核准汇集投资基金 mv7><C  
approved provident fund scheme 认可公积金计划 e:SBX/\j
 
approved provision 核准拨款
KeU|E<|!  
approved redeemable share 核准可赎回股份 g7($lt>  
approved regional stock 认可地区性证券 ` u#'  
approved retirement scheme 认可退休金计划 `
[hc{ynO|  
approved subordinated loan 核准附属贷款 %9,:  
arbitrage 套戥；套汇；套利 hdL/zW7]  
arbitrageur 套戥者；套汇者 Vy]y73~  
arbitrary amount 临时款项 )ZxDfRjL  
arrangement 措施；安排；协定 8]@)0q {r  
arrears 欠款 _[zZm *  
arrears of pay 欠付薪酬 2V6=F[T  
arrears of revenue 逾期未收税款；逾期未收的帐项 .
}.?b  
articles of association 组织章程；组织细则；组织章程细则 bRSE"B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _ZM$&6EC  
ascertainment of profit 确定利润 +mM=`[Z`??  
"Asia Clear" “亚洲结算系统”