[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 h`,!p  
allotment notice 股份配售通知；配股通知 ({#M*=&"  
allotment of shares 股份分配 Vpsv@\@J>  
allowable 可获宽免；免税的 8^%Nl `_2B  
allowable business loss 可扣除的营业亏损  uQlQ%n%  
allowable expenses 可扣税的支出 ::A]p@  
allowance 免税额；津贴；备抵；准备金 Wf>scl`s  
allowance for debts 债项的免税额 JJ$q*  
allowance for depreciation by wear and tear 耗损折旧免税额 sy;_%,}N  
allowance for funeral expenses 殡殓费的免税额 )I`Ma6bX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
^z\*; f  
allowance for repairs and outgoings 修葺及支出方面的免税额 9WhZ= Xk  
allowance to debtor 给债务人的津贴 MUfhk)"  
alteration of capital 资本更改 { |[n>k   
alternate trustee 候补受托人 I?!7]Sn$  
amalgamation 合并 1y($h<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KWH l+pL  
ambit of charges 征税范围；收费范围 xf ]_@T;  
amended valuation 经修订的估值 Xv'5%o^i*  
American Commodities Exchange 美国商品交易所 Z&E!m   
American Express Bank Limited 美国运通银行 k2cC:5Xf3  
American Stock Exchange 美国证券交易所 &KS*rHgt?  
amortization 摊销 u+Q<>>lU  
amount due from banks 存放银行同业的款项 ).b,KSi  
amount due from banks abroad 存放海外银行同业的款项 ~'<ca<Go|  
amount due from holding companies 控股公司欠款 I?_YL*  
amount due from local banks 存放本港银行同业的款项 YXr"  
amount due to banks 银行同业的存款 .V Cfh+*J#  
amount due to banks abroad 海外银行同业的存款 $'obj  
amount due to holding companies 控股公司存款 }hy, }2(8  
amount due to local banks 本港银行同业的存款 lEe<!B$d"  
amount due to outport banks 外埠银行同业的存款 
X|w[:[P  
amount for note issue 发行纸币的款额 da
/Tms`T  
amount of bond 担保契据的款额 Lradyo44u\  
amount of consideration 代价款额  nW*D  
amount of contribution 供款数额 C[xY 0<^B  
amount of indebtedness 负债款额 O.% $oV  
amount of principal of the loan 贷款本金额 m<X[s   
amount of rates chargeable 应征差饷数额 Ghb Jty`  
amount of share capital 股本额 "$Mz>]3&q  
amount of sums assured 承保款额 Z.DO 2=+=  
amount of variation 变动幅度 {5, ]7=]  
amount of vote 拨款数额 ,s9gGCA  
amount payable 应付款额 JgmX=6N  
amount receivable 应收款额 GF=rGn@,)`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T 7bDt  
analysis 分析 lEWF~L5=:  
ancillary risk 附属风险 Ekv Tl-  
annual account 周年帐目；周年帐目报表；年度决算；年结 (:P-ef$]C  
annual accounting date 年结日期
<X b B;  
annual allowance 每年免税额；年积金；年度津贴；年津 $ rU"Krf67  
annual balance 年度余额 /5$;W'I  
annual disposable income 每年可动用收入 W#.+C6/  
annual estimates 周年预算 G)G 257K"~  
annual fee 年费 5u89?-UD  
annual general meeting 周年大会 KW1b #g%Z  
annual growth rate 年增率；每年增长率 "h'+!2mf  
annual long-term supplement 长期个案每年补助金 <n-}z[09  
annual pensionable emolument 可供计算退休金的年薪 `UK'IN.il  
annual report 年报 nde_%d $  
Annual Report on the Consumer Price Index 《消费物价指数年报》
dz>2/'  
annual return 周年报表；周年申报表；每年报税表格 p-Jp/*R5  
Annual Return Rules 《周年报表规则》 7H l>UX,|  
annual review of consumer prices 每年消费物价回顾 s1GR!*z>  
annual roll-forward basis 逐年延展方式 S[ln||{  
annual salary 年薪 l3O!{&~K  
annual statement 年度报表；年度决算表 TF1,7 Qd  
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 S<Os\/*  
annuitant 年金受益人 9-3, DxZ}  
annuity 年金 ``?79MJ5  
annuity contract 年金合约 V*<`!w  
annuity on human life 人寿年金 ("r\3Mvs  
antecedent debt 先前的债项 + ;LO|!  
ante-dated cheque 倒填日期支票 @$aGVEcU$  
anticipated expenditure 预期开支 [(rT,31cW  
anticipated net profit 预期纯利 NZoNsNu*C.  
anticipated revenue 预期收入 )4MM>Q  
anti-inflation measure 反通货膨胀措施 [Xyu_I-c  
anti-inflationary stance 反通货膨胀立场 <%iRa$i5  
apparent deficit 表面赤字 SIridZ*%  
apparent financial solvency 表面偿债能力 2if7|o$=  
apparent partner 表面合伙人 [2$mo;E?  
application for personal assessment 个人入息课税申请书 #=g1V?D  
application of fund 资金应用
}NJKkj?  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 B{ Ab#  
appointed actuary 委任精算师 K'_qi8 Z  
appointed auditor 委任核数师；委任审计师 BICG@  
appointed trustee 委任的受托人 v6M4KC2?  
appointer 委任人 ,6EhtNDu  
apportioned pro rata 按比例分摊 m!K`?P]:N  
apportionment 分配；分摊 CBr(a'3{Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \
_]X+o;  
apportionment formula 分摊方程式 Iz^vt#b  
apportionment of estate duty 遗产税的分摊 "P 9(k>  
appraisal 估价；评估 mPL0s  
appreciable growth 可观增长 7,lnfCm H  
appreciable impact 显着影响 \47djm
G-  
appreciable increase 可观增长 vR3\E"Zi  
appreciation 增值；升值 ~N Mx:PP  
appreciation against other currencies 相对其他货币升值 64i *_\UKe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %vil~NU  
appreciation tax 增值税 lQM&q  
appropriation 拨款；拨用；拨付 KTq+JT
u  
appropriation account 拨款帐目 er8T:.Py  
Appropriation Bill 拨款法案 Vak\N)=u  
appropriation-in-aid system 补助拨款办法
-tZ~& 1"  
approved assets 核准资产 M>_vsI^I'  
approved basket stock 认可一篮子证券 g\% Z+Dc  
approved budget 核准预算 I`f5)iF?0  
approved charitable donation 认可慈善捐款 xG(xG%J  
approved charitable institution 认可慈善机构 o(k{Ed  
approved currency 核准货币；认可货币 v YJ9G"E  
approved estimates 核准预算 Zz1nXUZ  
approved estimates of expenditure 核准开支预算 uOO\!Hqq  
approved overseas insurer 核准海外保险人 2 EWXr+IU.  
approved overseas trust company 核准海外信托公司 L^jjf8_  
approved pooled investment fund 核准汇集投资基金 eaAGlEW6J  
approved provident fund scheme 认可公积金计划 4{@{VsXN  
approved provision 核准拨款 ]rG/?1'^i  
approved redeemable share 核准可赎回股份  k^Q.lb {  
approved regional stock 认可地区性证券 ]OtnekkK$  
approved retirement scheme 认可退休金计划 E<jW;trt_  
approved subordinated loan 核准附属贷款 N=PSr4  
arbitrage 套戥；套汇；套利 -.Blj<2ah  
arbitrageur 套戥者；套汇者 B[I9<4}  
arbitrary amount 临时款项 31~nay15  
arrangement 措施；安排；协定 o1vK2V  
arrears 欠款 T]JmnCX>:  
arrears of pay 欠付薪酬 57~y
7/0  
arrears of revenue 逾期未收税款；逾期未收的帐项 gBky
ZK  
articles of association 组织章程；组织细则；组织章程细则 XEnu0gr  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a%A!DzS  
ascertainment of profit 确定利润 * bd3^mP  
"Asia Clear" “亚洲结算系统”