[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 ,UNk]vd  
allotment notice 股份配售通知；配股通知 !{+.)%d'g  
allotment of shares 股份分配 c@"FV,L>  
allowable 可获宽免；免税的 /<IWdy]$3  
allowable business loss 可扣除的营业亏损 c$^v~lQS  
allowable expenses 可扣税的支出 JbS[(+o  
allowance 免税额；津贴；备抵；准备金 6M_:D  
allowance for debts 债项的免税额 :z&kbG  
allowance for depreciation by wear and tear 耗损折旧免税额 K/ &`  
allowance for funeral expenses 殡殓费的免税额 H9_iTGBQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZfH>UHft  
allowance for repairs and outgoings 修葺及支出方面的免税额 qNP)oU92  
allowance to debtor 给债务人的津贴 Ry"4v_e9  
alteration of capital 资本更改 oz)4YBf  
alternate trustee 候补受托人 1"75+Q>D  
amalgamation 合并 |iX>hJSl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T!B\ixt6  
ambit of charges 征税范围；收费范围 OKK Ko`RN  
amended valuation 经修订的估值 YG8V\4 SQ  
American Commodities Exchange 美国商品交易所 )h&@}#A09  
American Express Bank Limited 美国运通银行 cNxxX!P/  
American Stock Exchange 美国证券交易所 wWfj#IB;R  
amortization 摊销 Mj6,VD9L  
amount due from banks 存放银行同业的款项 unew XHA  
amount due from banks abroad 存放海外银行同业的款项 OuEcoIK  
amount due from holding companies 控股公司欠款 SA&(%f1d  
amount due from local banks 存放本港银行同业的款项 L6fbR-&Lt  
amount due to banks 银行同业的存款 DuR9L'  
amount due to banks abroad 海外银行同业的存款 =b>TFB=*N  
amount due to holding companies 控股公司存款 8Q$WwiS  
amount due to local banks 本港银行同业的存款 -3v\ c~  
amount due to outport banks 外埠银行同业的存款 {FKr^)g  
amount for note issue 发行纸币的款额 +6P[TqR  
amount of bond 担保契据的款额 #k|f>D4  
amount of consideration 代价款额 b @0=&4  
amount of contribution 供款数额 gh\u@#$8  
amount of indebtedness 负债款额 " )\V  
amount of principal of the loan 贷款本金额 Z_xQ2uH$:  
amount of rates chargeable 应征差饷数额 WysWg7,r  
amount of share capital 股本额 !/u  
amount of sums assured 承保款额 W&R67ff|  
amount of variation 变动幅度 n7K%
lj-.P  
amount of vote 拨款数额 f ^ lc w  
amount payable 应付款额 f_[dFKoX  
amount receivable 应收款额  Fpn*]x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M9BEG6E9  
analysis 分析 ^uN[rHZ*u  
ancillary risk 附属风险 +h+ 7Q'k  
annual account 周年帐目；周年帐目报表；年度决算；年结 .'_}:~  
annual accounting date 年结日期 }u3|w0~c)  
annual allowance 每年免税额；年积金；年度津贴；年津 U&u6356  
annual balance 年度余额 ?HZ^V  
annual disposable income 每年可动用收入
.R"VLE|  
annual estimates 周年预算 5R~M@  
annual fee 年费 x[0hY0 ?[M  
annual general meeting 周年大会 {}k3nJfE  
annual growth rate 年增率；每年增长率 qve'Gm)  
annual long-term supplement 长期个案每年补助金 P (b[|QF  
annual pensionable emolument 可供计算退休金的年薪 -V}xvSVg  
annual report 年报 E z}1Xse  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;<Hk Cd  
annual return 周年报表；周年申报表；每年报税表格 BA1uo0S `S  
Annual Return Rules 《周年报表规则》 H@G$K@L  
annual review of consumer prices 每年消费物价回顾 eS@j? Y0y  
annual roll-forward basis 逐年延展方式 =Q<7
[  
annual salary 年薪 P658 XKE  
annual statement 年度报表；年度决算表 rZ3ji(4HS  
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 JN+7oh]u  
annuitant 年金受益人 5;" $X 1{  
annuity 年金 gveJ1P  
annuity contract 年金合约 tJ K58m$  
annuity on human life 人寿年金 {G x=QNd  
antecedent debt 先前的债项 F%o!+%&7  
ante-dated cheque 倒填日期支票 YSt*uOZK  
anticipated expenditure 预期开支 CZu=/8?  
anticipated net profit 预期纯利 ;#9?3Os  
anticipated revenue 预期收入 3w"JzC@  
anti-inflation measure 反通货膨胀措施 ='b)6R  
anti-inflationary stance 反通货膨胀立场 cpP}NJb0;%  
apparent deficit 表面赤字 Sv/P:r _  
apparent financial solvency 表面偿债能力 oj Y.6w  
apparent partner 表面合伙人 YlbX_h2S"  
application for personal assessment 个人入息课税申请书 v/rBjUc+X  
application of fund 资金应用 UH%H9; ,$]  
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 ,m?V3xvq  
appointed actuary 委任精算师 a dr\l5pWQ  
appointed auditor 委任核数师；委任审计师 G6a 2]  
appointed trustee 委任的受托人 Y=G`~2Pr=  
appointer 委任人 ]goJ- &  
apportioned pro rata 按比例分摊 V.*M;T\i  
apportionment 分配；分摊 _3 oo%?}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [.xY>\e
 
apportionment formula 分摊方程式 }RadbJ{q=  
apportionment of estate duty 遗产税的分摊 .G\](%  
appraisal 估价；评估 oJQS&3;/r  
appreciable growth 可观增长 4>V@+#Ec5  
appreciable impact 显着影响 bk<Rp84vL  
appreciable increase 可观增长 ;6pB7N  
appreciation 增值；升值 8b]4uI<  
appreciation against other currencies 相对其他货币升值 c:0n/DC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U?f-/@fc  
appreciation tax 增值税 \)t//0  
appropriation 拨款；拨用；拨付 mJ<`/p?:  
appropriation account 拨款帐目 B//*hH >F  
Appropriation Bill 拨款法案 ^SG>VfgC  
appropriation-in-aid system 补助拨款办法 9MZ)-   
approved assets 核准资产 d"db`8 ;S  
approved basket stock 认可一篮子证券 $%DoLpE>  
approved budget 核准预算 LJPJENtFIs  
approved charitable donation 认可慈善捐款 yXDjM2oR/2  
approved charitable institution 认可慈善机构 V;MmPNP|  
approved currency 核准货币；认可货币 $zCCeRP  
approved estimates 核准预算 %M1l[\N  
approved estimates of expenditure 核准开支预算 81y<Uz 6  
approved overseas insurer 核准海外保险人 :stHc,  
approved overseas trust company 核准海外信托公司 N7lg6$s Aj  
approved pooled investment fund 核准汇集投资基金 `dV2\ ^*A  
approved provident fund scheme 认可公积金计划 ~8nR3ki  
approved provision 核准拨款 v A_,TS#Bo  
approved redeemable share 核准可赎回股份 |=YK2};  
approved regional stock 认可地区性证券 T~/>U&k}J  
approved retirement scheme 认可退休金计划 oc] C+l  
approved subordinated loan 核准附属贷款 ^uUA41o`eJ  
arbitrage 套戥；套汇；套利 : pUu_  
arbitrageur 套戥者；套汇者 &v((tZ  
arbitrary amount 临时款项 bLG7{qp  
arrangement 措施；安排；协定 fTPm Fb  
arrears 欠款 e`={_R{N  
arrears of pay 欠付薪酬 eEVB   
arrears of revenue 逾期未收税款；逾期未收的帐项 QK6_dIvDz  
articles of association 组织章程；组织细则；组织章程细则 "}xIt)n%;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 q:)Pf P+  
ascertainment of profit 确定利润 %<DdX*Qp  
"Asia Clear" “亚洲结算系统”