[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 8Ara^Xh}q  
allotment notice 股份配售通知；配股通知 `5 Z'8^  
allotment of shares 股份分配 >cmz JS  
allowable 可获宽免；免税的 y1}2h
T0,  
allowable business loss 可扣除的营业亏损 _](y<O^9yO  
allowable expenses 可扣税的支出 t$VRNZ`dy  
allowance 免税额；津贴；备抵；准备金 h/:LC 7  
allowance for debts 债项的免税额 ZQ` 4'|"  
allowance for depreciation by wear and tear 耗损折旧免税额 z(.,BB[  
allowance for funeral expenses 殡殓费的免税额 <zTz/Hk`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HRbv%  
allowance for repairs and outgoings 修葺及支出方面的免税额 HfH_jnR*  
allowance to debtor 给债务人的津贴 K+M\E[1W  
alteration of capital 资本更改 >)*d/^  
alternate trustee 候补受托人 |unvDXx-  
amalgamation 合并 BKI-Dh  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U
ea2WJpX  
ambit of charges 征税范围；收费范围 D'ZUbAh!  
amended valuation 经修订的估值 wxJ"{(;  
American Commodities Exchange 美国商品交易所 $gYGnh_,Q  
American Express Bank Limited 美国运通银行 vyWx{@  
American Stock Exchange 美国证券交易所 yk4py0xVl  
amortization 摊销 Ho(}_Q&  
amount due from banks 存放银行同业的款项 EFI!b60mc  
amount due from banks abroad 存放海外银行同业的款项 nwfu@h0G  
amount due from holding companies 控股公司欠款 r
eY
IF*  
amount due from local banks 存放本港银行同业的款项 3"my!}03  
amount due to banks 银行同业的存款 k^;/@:  
amount due to banks abroad 海外银行同业的存款 6nsb)7a  
amount due to holding companies 控股公司存款 u-jc8W`Zd  
amount due to local banks 本港银行同业的存款 7 u Q +]d  
amount due to outport banks 外埠银行同业的存款 GJE+sqMX1  
amount for note issue 发行纸币的款额 M3!;u%~}s  
amount of bond 担保契据的款额 M e:l)8+  
amount of consideration 代价款额 JS\]|~Gd  
amount of contribution 供款数额 ~Hg*vCd ?  
amount of indebtedness 负债款额 =
2rdbq6R  
amount of principal of the loan 贷款本金额 I(&N2L$-  
amount of rates chargeable 应征差饷数额 %1GKN|7  
amount of share capital 股本额
uuh._H}-  
amount of sums assured 承保款额 -%>Tjo@Bn  
amount of variation 变动幅度 O#J7GbrHO  
amount of vote 拨款数额 tp!eF"v=  
amount payable 应付款额 +G!# /u1  
amount receivable 应收款额 [z7]@v6b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zd$iDi($  
analysis 分析 Ji=`XsV  
ancillary risk 附属风险 s{X+0_@Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 4/3w *  
annual accounting date 年结日期 n++

ak\  
annual allowance 每年免税额；年积金；年度津贴；年津 wpQp1){%Q  
annual balance 年度余额 |7Z}#eP//  
annual disposable income 每年可动用收入 h?4EVOx+  
annual estimates 周年预算 DW7Jk"\GH  
annual fee 年费 /&
@q*L  
annual general meeting 周年大会 N(J#<;!yb  
annual growth rate 年增率；每年增长率 ih75C"  
annual long-term supplement 长期个案每年补助金 h5aPRPUg  
annual pensionable emolument 可供计算退休金的年薪 m`xYd  
annual report 年报 Q=[ IO,f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '< >Q20  
annual return 周年报表；周年申报表；每年报税表格 ;Tq4!w'rH  
Annual Return Rules 《周年报表规则》 0/z$W.!  
annual review of consumer prices 每年消费物价回顾 *YQXxIIq  
annual roll-forward basis 逐年延展方式 XS&;8 PO  
annual salary 年薪 cL#z E  
annual statement 年度报表；年度决算表 QiV
KaBS8  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (&V*~OR  
annuitant 年金受益人 ?TW?2+  
annuity 年金 7NvRZ!  
annuity contract 年金合约 %7\l +g,  
annuity on human life 人寿年金 i"DyXIrk2  
antecedent debt 先前的债项 wJgGw5  
ante-dated cheque 倒填日期支票 A+\rGVNH'S  
anticipated expenditure 预期开支 D6yE/QeK4  
anticipated net profit 预期纯利 <5FGL96  
anticipated revenue 预期收入 37tJ6R6[  
anti-inflation measure 反通货膨胀措施 jzi^OI7  
anti-inflationary stance 反通货膨胀立场 C4dCaiX  
apparent deficit 表面赤字 nS.qK/.s  
apparent financial solvency 表面偿债能力 7g oRj  
apparent partner 表面合伙人 I
>-1kFma;  
application for personal assessment 个人入息课税申请书 x @9rc,by  
application of fund 资金应用 dIQ3snG  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 awQB0ow'$P  
appointed actuary 委任精算师 JV !F<  
appointed auditor 委任核数师；委任审计师 7o*~zDh@fH  
appointed trustee 委任的受托人 :8+x&zn  
appointer 委任人 o9]!*Y!RA  
apportioned pro rata 按比例分摊 Ne1W!0YLK  
apportionment 分配；分摊 %(\et%[]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s!F8<:FRJD  
apportionment formula 分摊方程式 Tz\v.&? $  
apportionment of estate duty 遗产税的分摊 CzDg?wb  
appraisal 估价；评估 _4k zlD  
appreciable growth 可观增长 2j{T8F\]  
appreciable impact 显着影响 8KdcU[w]  
appreciable increase 可观增长 [8WG  
appreciation 增值；升值 wwa)VgoS[  
appreciation against other currencies 相对其他货币升值 ^O"o-3dte  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <fgf L9-  
appreciation tax 增值税 uSxldc  
appropriation 拨款；拨用；拨付 ue!4By8T  
appropriation account 拨款帐目 V4,\vgGu  
Appropriation Bill 拨款法案 C,<FV+r=^  
appropriation-in-aid system 补助拨款办法 uF D  
approved assets 核准资产 kp)1s>c  
approved basket stock 认可一篮子证券 a72L%oJ   
approved budget 核准预算 73ABop  
approved charitable donation 认可慈善捐款 $JK,9G[Vu  
approved charitable institution 认可慈善机构 [zCKJR  
approved currency 核准货币；认可货币 QbWeQ[V{  
approved estimates 核准预算 PvxU.  
approved estimates of expenditure 核准开支预算 z<cPy)F]"  
approved overseas insurer 核准海外保险人 R!x /,
6,_  
approved overseas trust company 核准海外信托公司 Q$yQ^ mG  
approved pooled investment fund 核准汇集投资基金 >T\^dHtz  
approved provident fund scheme 认可公积金计划 h4~VzCR4x\  
approved provision 核准拨款 axkNy}ct  
approved redeemable share 核准可赎回股份 1w 9zl}  
approved regional stock 认可地区性证券 }ol<DV  
approved retirement scheme 认可退休金计划 Te>m9Pav  
approved subordinated loan 核准附属贷款 Gs*X> D  
arbitrage 套戥；套汇；套利 2(9~G|C.  
arbitrageur 套戥者；套汇者 kNrd=s,-]D  
arbitrary amount 临时款项 S^5Qhv  
arrangement 措施；安排；协定 U\"FYTC  
arrears 欠款 *Oh]I|?  
arrears of pay 欠付薪酬 z&.F YGq}  
arrears of revenue 逾期未收税款；逾期未收的帐项 Yjx4H  
articles of association 组织章程；组织细则；组织章程细则 g JOD+~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u&o<>d
;)  
ascertainment of profit 确定利润 ;![rwra  
"Asia Clear" “亚洲结算系统”