[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 KUB"@wUr  
allotment notice 股份配售通知；配股通知 *S;v406  
allotment of shares 股份分配 "ua/65cq9  
allowable 可获宽免；免税的 RMsr7M4<91  
allowable business loss 可扣除的营业亏损 A 8&%G8d  
allowable expenses 可扣税的支出 ydBoZ3}  
allowance 免税额；津贴；备抵；准备金 A87Tyk2Pi  
allowance for debts 债项的免税额 VP|9Cm=Fg  
allowance for depreciation by wear and tear 耗损折旧免税额 RJ@d_~%U  
allowance for funeral expenses 殡殓费的免税额 Mc{1Cdj  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZLBfQ+pM)  
allowance for repairs and outgoings 修葺及支出方面的免税额 V_0e/7}Ya  
allowance to debtor 给债务人的津贴 "bC8/^  
alteration of capital 资本更改 0PTB3-  
alternate trustee 候补受托人 )M}bc1 _  
amalgamation 合并 ^2Op?J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kx#G_N@  
ambit of charges 征税范围；收费范围 Km-lWreTH  
amended valuation 经修订的估值 3WaYeol`  
American Commodities Exchange 美国商品交易所 AD~\/V&+  
American Express Bank Limited 美国运通银行 #XNe4#  
American Stock Exchange 美国证券交易所 E7y<iaA{~  
amortization 摊销 R1?g6. Mq  
amount due from banks 存放银行同业的款项 E-&=I> B5  
amount due from banks abroad 存放海外银行同业的款项 011 _(v  
amount due from holding companies 控股公司欠款 (}bP`[@rX!  
amount due from local banks 存放本港银行同业的款项 v%B^\S3)  
amount due to banks 银行同业的存款 =@B9I<GKf  
amount due to banks abroad 海外银行同业的存款 u},< On  
amount due to holding companies 控股公司存款 Z\TH=UA  
amount due to local banks 本港银行同业的存款 )|\72Z~eq  
amount due to outport banks 外埠银行同业的存款
r?V\X7` +  
amount for note issue 发行纸币的款额 {5_*tV<I  
amount of bond 担保契据的款额 XPb7gd"%W  
amount of consideration 代价款额 :m-HHWMN  
amount of contribution 供款数额 ~vG~Z*F  
amount of indebtedness 负债款额 +-HaYB|p  
amount of principal of the loan 贷款本金额 UB?a-jGZK  
amount of rates chargeable 应征差饷数额 "jb?P$  
amount of share capital 股本额
FWPkvL  
amount of sums assured 承保款额 o DA1#-  
amount of variation 变动幅度 t5[{ihv~:  
amount of vote 拨款数额 YdIV_&-W  
amount payable 应付款额 ~9 K4]5K-  
amount receivable 应收款额 qH"e: wgL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5LXK#+Z  
analysis 分析 {Pu\KRU  
ancillary risk 附属风险 T4._S:~  
annual account 周年帐目；周年帐目报表；年度决算；年结 K*p^Gs,  
annual accounting date 年结日期 8h-6;x^^  
annual allowance 每年免税额；年积金；年度津贴；年津 !d%OoRSU'  
annual balance 年度余额 Pxy(YMv  
annual disposable income 每年可动用收入 g9
p#v$V  
annual estimates 周年预算 aRg- rz  
annual fee 年费 N',]WZ}  
annual general meeting 周年大会 pSay^9ZI  
annual growth rate 年增率；每年增长率 &vd9\Pp  
annual long-term supplement 长期个案每年补助金 P}JA"V&  
annual pensionable emolument 可供计算退休金的年薪 x@(91f  
annual report 年报 hDzKB))<w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 CP/`ON  
annual return 周年报表；周年申报表；每年报税表格 9A)( K,  
Annual Return Rules 《周年报表规则》 I)9;4lix  
annual review of consumer prices 每年消费物价回顾 kLADd"C  
annual roll-forward basis 逐年延展方式 L 'H1\' o  
annual salary 年薪 p}O@%*p.  
annual statement 年度报表；年度决算表 a)[tkjU  
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 2"JIlS;J}7  
annuitant 年金受益人 Up)b;wR  
annuity 年金 0 UjT<t^F  
annuity contract 年金合约 !dSY?1>U<  
annuity on human life 人寿年金 w/>k  
antecedent debt 先前的债项 aW$7:<A{  
ante-dated cheque 倒填日期支票 xOPSw|!w
 
anticipated expenditure 预期开支 }JAg<qy}  
anticipated net profit 预期纯利 S\s1}`pNm  
anticipated revenue 预期收入 +X"TiA7{j  
anti-inflation measure 反通货膨胀措施 //f[%j*>  
anti-inflationary stance 反通货膨胀立场 [Gy
sx  
apparent deficit 表面赤字 rsy'ZVLUj  
apparent financial solvency 表面偿债能力 ?Tt/,Hl?D  
apparent partner 表面合伙人 + ECV|mkk  
application for personal assessment 个人入息课税申请书 a'XCT@B  
application of fund 资金应用 rJKX4, M  
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 (Q\QZu@  
appointed actuary 委任精算师 jHTaG%oh  
appointed auditor 委任核数师；委任审计师 {Km|SG[-q  
appointed trustee 委任的受托人 @U:WWTzf  
appointer 委任人 FHqa|4Ie  
apportioned pro rata 按比例分摊 l*xA5Ob V  
apportionment 分配；分摊 JKGUg3\~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 auaFP-$`f  
apportionment formula 分摊方程式 ayHI(4!$j  
apportionment of estate duty 遗产税的分摊 q$~S?X5\  
appraisal 估价；评估 1 NLawi6  
appreciable growth 可观增长 !5Z?D8dcx  
appreciable impact 显着影响 h$4V5 V  
appreciable increase 可观增长 (a@cK,  
appreciation 增值；升值 @N1ta-D#  
appreciation against other currencies 相对其他货币升值 \d]&}`'4{f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <o^mQq&  
appreciation tax 增值税 ~iydp  
appropriation 拨款；拨用；拨付 `p*7MZ9-  
appropriation account 拨款帐目 uA*Op45  
Appropriation Bill 拨款法案 5"]PwC  
appropriation-in-aid system 补助拨款办法 _nOio?  
approved assets 核准资产
Uw<Lt"ls.  
approved basket stock 认可一篮子证券 >LwAG:Ud  
approved budget 核准预算 -L</,>p  
approved charitable donation 认可慈善捐款 ZLxe$.V_  
approved charitable institution 认可慈善机构 GcHWalm  
approved currency 核准货币；认可货币 Jel%1'Dc^  
approved estimates 核准预算 pjrVPi5&t  
approved estimates of expenditure 核准开支预算 _QkU ,[E  
approved overseas insurer 核准海外保险人 73Tg {~  
approved overseas trust company 核准海外信托公司 HC+ (FymV  
approved pooled investment fund 核准汇集投资基金 LHR%dt|M  
approved provident fund scheme 认可公积金计划 *M6M'>Tin  
approved provision 核准拨款 ,K8PumM_  
approved redeemable share 核准可赎回股份 nLJ]tpw^DH  
approved regional stock 认可地区性证券 (gs"2  
approved retirement scheme 认可退休金计划 IgR_p7['.  
approved subordinated loan 核准附属贷款 <),FI <~  
arbitrage 套戥；套汇；套利 }us%G&A2u  
arbitrageur 套戥者；套汇者 6pxj9@X+  
arbitrary amount 临时款项 FzFY2h;n]B  
arrangement 措施；安排；协定 UIIunA9  
arrears 欠款 wa@X^]D8  
arrears of pay 欠付薪酬
oC>^V5  
arrears of revenue 逾期未收税款；逾期未收的帐项 !>  
articles of association 组织章程；组织细则；组织章程细则 +twJHf_U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L}l c=\  
ascertainment of profit 确定利润 /vwGSuk._  
"Asia Clear" “亚洲结算系统”