[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 yQkj4v{  
allotment notice 股份配售通知；配股通知 ,j{$SuZM  
allotment of shares 股份分配 !{
@!:m3w  
allowable 可获宽免；免税的 ^4Ta0kDn  
allowable business loss 可扣除的营业亏损 zLQplw`#  
allowable expenses 可扣税的支出 &|t*9 D  
allowance 免税额；津贴；备抵；准备金 [I*BEJ;W'  
allowance for debts 债项的免税额 Vz$X0C=W;H  
allowance for depreciation by wear and tear 耗损折旧免税额 gAcXd<a0  
allowance for funeral expenses 殡殓费的免税额 N%1T>cp0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }@-4*5P3  
allowance for repairs and outgoings 修葺及支出方面的免税额 Isa]5>  
allowance to debtor 给债务人的津贴 Rk
#@{_  
alteration of capital 资本更改 "Dbjp5_  
alternate trustee 候补受托人 iV8j(HV  
amalgamation 合并 tx=~bm"*?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E9= a+l9  
ambit of charges 征税范围；收费范围 :b^\O  
amended valuation 经修订的估值 MV"aO@  
American Commodities Exchange 美国商品交易所 VG
LE5lP X  
American Express Bank Limited 美国运通银行 ulM6R/V:?  
American Stock Exchange 美国证券交易所 <a@'Pcsk  
amortization 摊销
16q
"A$  
amount due from banks 存放银行同业的款项 ^P& )2m:s  
amount due from banks abroad 存放海外银行同业的款项 &lg+uK  
amount due from holding companies 控股公司欠款 :G
#>):  
amount due from local banks 存放本港银行同业的款项 XP
Nk#"  
amount due to banks 银行同业的存款 cC'{+j8-a  
amount due to banks abroad 海外银行同业的存款 w!{g^*R+!  
amount due to holding companies 控股公司存款 p#:.,;  
amount due to local banks 本港银行同业的存款 5f&+(Wqw  
amount due to outport banks 外埠银行同业的存款 psb$rbu7[  
amount for note issue 发行纸币的款额 Ip}(!D|  
amount of bond 担保契据的款额 $i@~$m7d-  
amount of consideration 代价款额 5;=,BWU  
amount of contribution 供款数额 X9^a:
7(  
amount of indebtedness 负债款额 I4%&/~!  
amount of principal of the loan 贷款本金额 PqMU&H_  
amount of rates chargeable 应征差饷数额 cX$ Pq  
amount of share capital 股本额 q5il9*)d(  
amount of sums assured 承保款额 9OYsI
 
amount of variation 变动幅度 @}&o(q1M0  
amount of vote 拨款数额 Rn={:u4  
amount payable 应付款额 cES3<`[K  
amount receivable 应收款额 %a-:f)@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [([?+Ouy  
analysis 分析
m09 Bds  
ancillary risk 附属风险 .VF4?~+M-  
annual account 周年帐目；周年帐目报表；年度决算；年结 ndRy&[f7  
annual accounting date 年结日期 $Bd{Y"P@6  
annual allowance 每年免税额；年积金；年度津贴；年津 .@{W6 /I  
annual balance 年度余额 7T \}nX1  
annual disposable income 每年可动用收入 Ql-RbM  
annual estimates 周年预算 ;5 W|#{I  
annual fee 年费 Y$8 >fv  
annual general meeting 周年大会 Fxwe,  
annual growth rate 年增率；每年增长率 fDo )~t*~  
annual long-term supplement 长期个案每年补助金 ?`?"j<4e  
annual pensionable emolument 可供计算退休金的年薪 W2Y%PD9a  
annual report 年报 #7OUqp
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 mO$]f4}  
annual return 周年报表；周年申报表；每年报税表格 8E`rs)A  
Annual Return Rules 《周年报表规则》 U#v??Sl
 
annual review of consumer prices 每年消费物价回顾 W.h6g8|wx  
annual roll-forward basis 逐年延展方式 w]w>yD>$  
annual salary 年薪 Hf P2o 5-  
annual statement 年度报表；年度决算表 f`@$saFD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A-:58Qau+  
annuitant 年金受益人 N_TWT&o4  
annuity 年金 D6!`p6r+  
annuity contract 年金合约 XBv:$F.>$  
annuity on human life 人寿年金 y~_wr}.CS
 
antecedent debt 先前的债项 fk%r?K6K  
ante-dated cheque 倒填日期支票  WTi 8  
anticipated expenditure 预期开支 `A O_e4D0i  
anticipated net profit 预期纯利 L1#z'<IO  
anticipated revenue 预期收入 VZNMom,Wr  
anti-inflation measure 反通货膨胀措施 |eIEqq.Eb  
anti-inflationary stance 反通货膨胀立场 r (Ab+1b  
apparent deficit 表面赤字 >W[8wR  
apparent financial solvency 表面偿债能力 l v]TE"  
apparent partner 表面合伙人 -E1b5i;f  
application for personal assessment 个人入息课税申请书 l;$HG
oJ  
application of fund 资金应用 i ,>yIPBU!  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 (Nd5VuI  
appointed actuary 委任精算师 kmjSSh/t  
appointed auditor 委任核数师；委任审计师 g1-^@&q  
appointed trustee 委任的受托人 2<Lnfc<^k  
appointer 委任人 Ij>IL!  
apportioned pro rata 按比例分摊 =}5;rK  
apportionment 分配；分摊 XiE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 der'<Q.U:k  
apportionment formula 分摊方程式 H)S&sx#q]  
apportionment of estate duty 遗产税的分摊 *"#62U6  
appraisal 估价；评估 E[bJ5o**#  
appreciable growth 可观增长 r(./00a  
appreciable impact 显着影响 ikf6Y$nWfF  
appreciable increase 可观增长 p b:mw$XQ7  
appreciation 增值；升值 3B:U>F,]4  
appreciation against other currencies 相对其他货币升值 xwG=&+66  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ur^)bp<n  
appreciation tax 增值税 B'\^[  
appropriation 拨款；拨用；拨付 4PUSFZK?  
appropriation account 拨款帐目 `MFw2nu@t  
Appropriation Bill 拨款法案 +$M%"=tk  
appropriation-in-aid system 补助拨款办法 n@[&SgZq  
approved assets 核准资产 p$dVGvM(  
approved basket stock 认可一篮子证券 P]A>"-k  
approved budget 核准预算 i_?";5B"  
approved charitable donation 认可慈善捐款 ;pu68N(B  
approved charitable institution 认可慈善机构 MJS4^*B\1  
approved currency 核准货币；认可货币 We3Z#}X  
approved estimates 核准预算 <H3njv  
approved estimates of expenditure 核准开支预算  ?CKINN  
approved overseas insurer 核准海外保险人 NBzyP)2 )  
approved overseas trust company 核准海外信托公司 M^I*;{
w6i  
approved pooled investment fund 核准汇集投资基金 z6e)|*cA$  
approved provident fund scheme 认可公积金计划 x]|8  
approved provision 核准拨款 6#P\DT  
approved redeemable share 核准可赎回股份 S\2QZ[u  
approved regional stock 认可地区性证券 L|4kv  
approved retirement scheme 认可退休金计划 "TB4w2?=  
approved subordinated loan 核准附属贷款 '3SS%W  
arbitrage 套戥；套汇；套利 d
j,7lJy  
arbitrageur 套戥者；套汇者 e R"XXF0u  
arbitrary amount 临时款项 4/; X-  
arrangement 措施；安排；协定 0MDdcjqw  
arrears 欠款 @cNBY7=  
arrears of pay 欠付薪酬 ~_v?M%5i  
arrears of revenue 逾期未收税款；逾期未收的帐项 1jU<]09.  
articles of association 组织章程；组织细则；组织章程细则 ro{ q':Z3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Erz{{kf]1V  
ascertainment of profit 确定利润 &>kklP  
"Asia Clear" “亚洲结算系统”