[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 ~k3r$e@  
allotment notice 股份配售通知；配股通知 ]Y?$[+Y  
allotment of shares 股份分配 2LdV=ifq2S  
allowable 可获宽免；免税的 5;l_-0=  
allowable business loss 可扣除的营业亏损 4E)[<%  
allowable expenses 可扣税的支出 Q~kwUZ  
allowance 免税额；津贴；备抵；准备金 ;Z*RCuwg  
allowance for debts 债项的免税额 b4wJnmC8  
allowance for depreciation by wear and tear 耗损折旧免税额 z6qC6Ck|  
allowance for funeral expenses 殡殓费的免税额 K\q/JuDfc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;`+,gVrp  
allowance for repairs and outgoings 修葺及支出方面的免税额 :\Z0^{  
allowance to debtor 给债务人的津贴 8] 
*{i  
alteration of capital 资本更改 ^ytd~iK8  
alternate trustee 候补受托人 ES>3Cf
 
amalgamation 合并 GZw<Y+/V"5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ))N^)HR  
ambit of charges 征税范围；收费范围 Yq_zlxd%F  
amended valuation 经修订的估值 5a/)
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American Commodities Exchange 美国商品交易所 x@~V975Y  
American Express Bank Limited 美国运通银行 iR-O6*PTC  
American Stock Exchange 美国证券交易所 fomkwN  
amortization 摊销 eD3F%wxz  
amount due from banks 存放银行同业的款项 aZRgd^4  
amount due from banks abroad 存放海外银行同业的款项 i/L1KiCLx  
amount due from holding companies 控股公司欠款 h4#5j'
RO  
amount due from local banks 存放本港银行同业的款项
mR^D55k  
amount due to banks 银行同业的存款 >XF@=Jp  
amount due to banks abroad 海外银行同业的存款 }b
Vyv H  
amount due to holding companies 控股公司存款 -~q]0>  
amount due to local banks 本港银行同业的存款 2gGJ:,RC$  
amount due to outport banks 外埠银行同业的存款 ZttL*KK  
amount for note issue 发行纸币的款额 ;P_Zen  
amount of bond 担保契据的款额 0)B+ :  
amount of consideration 代价款额 5c#L6 dA)  
amount of contribution 供款数额  ,Y!)V  
amount of indebtedness 负债款额 '54@-}D  
amount of principal of the loan 贷款本金额 Du/s  
amount of rates chargeable 应征差饷数额 7\xa_nrI  
amount of share capital 股本额 ziOmmL(r  
amount of sums assured 承保款额 2g$Wv :E3  
amount of variation 变动幅度 
xOT3>$  
amount of vote 拨款数额 }?JO[Q +
 
amount payable 应付款额 mNJB0B};m  
amount receivable 应收款额 ZBGI_9wZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <3qbgn>}b  
analysis 分析 ihnM`TpMJ  
ancillary risk 附属风险 "`S6
1m_  
annual account 周年帐目；周年帐目报表；年度决算；年结 1pK7EK3R  
annual accounting date 年结日期 bQ)r8[o!  
annual allowance 每年免税额；年积金；年度津贴；年津 SnqLF /d  
annual balance 年度余额 %(E6ADB  
annual disposable income 每年可动用收入 qfu; X-$4  
annual estimates 周年预算 iY2bRXA  
annual fee 年费 Q3DxjD  
annual general meeting 周年大会 i<bs{Cu_S  
annual growth rate 年增率；每年增长率 )Mok$  
annual long-term supplement 长期个案每年补助金 n'gfB]H[  
annual pensionable emolument 可供计算退休金的年薪 (xTHin$  
annual report 年报 ,LW0{(&z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S("bN{7nE  
annual return 周年报表；周年申报表；每年报税表格 &ke4":7X  
Annual Return Rules 《周年报表规则》 q\,H9/.0k  
annual review of consumer prices 每年消费物价回顾 }S&{ &gh  
annual roll-forward basis 逐年延展方式 roKiSE`  
annual salary 年薪 j% nd  
annual statement 年度报表；年度决算表 f,1rmX1  
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!J5Wz>Q5  
annuitant 年金受益人 v<) }T5~r  
annuity 年金 5E@V@kw  
annuity contract 年金合约 82<L07fB  
annuity on human life 人寿年金 FD*y[A ?  
antecedent debt 先前的债项 +]6 EkZO  
ante-dated cheque 倒填日期支票 @l?%]%v|  
anticipated expenditure 预期开支 4k#6)e  
anticipated net profit 预期纯利 SXT/9FteZ  
anticipated revenue 预期收入 u/zC$L3B(  
anti-inflation measure 反通货膨胀措施 wqyAEVea'8  
anti-inflationary stance 反通货膨胀立场 aX|`G]PhdI  
apparent deficit 表面赤字 _)|!.r&)63  
apparent financial solvency 表面偿债能力 YPM>FDxDB  
apparent partner 表面合伙人 ;V;4#  
application for personal assessment 个人入息课税申请书 qgDBu\  
application of fund 资金应用 > }9TdP/oT  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]-6 G'i?  
appointed actuary 委任精算师 y`BLIEI  
appointed auditor 委任核数师；委任审计师 kO.rgW82  
appointed trustee 委任的受托人 &5a>5ZG}  
appointer 委任人 1w5nBVC*$V  
apportioned pro rata 按比例分摊 YMWy5 \  
apportionment 分配；分摊 T/3UF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ; ?&;I
!  
apportionment formula 分摊方程式 gR6:J  
apportionment of estate duty 遗产税的分摊 ^;2L`U@5  
appraisal 估价；评估 ]D%[GO//!  
appreciable growth 可观增长 j)uIe)wZw  
appreciable impact 显着影响 d0xV<{
,-  
appreciable increase 可观增长 $xl*P#  
appreciation 增值；升值 @|^Ch+%@  
appreciation against other currencies 相对其他货币升值 %ry>p(-pC(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RBb@@k[v  
appreciation tax 增值税 i.<}
X  
appropriation 拨款；拨用；拨付 KGJB.<Be  
appropriation account 拨款帐目 r1\.Jz  
Appropriation Bill 拨款法案 Dn@ n:m  
appropriation-in-aid system 补助拨款办法 xs:{%ki  
approved assets 核准资产 F-X>|oK>z  
approved basket stock 认可一篮子证券 X bg7mj9c  
approved budget 核准预算 k >MgrtJI  
approved charitable donation 认可慈善捐款 R|vF*0)>W  
approved charitable institution 认可慈善机构 #Y:/^Q$_qS  
approved currency 核准货币；认可货币 MG<~{Y84}  
approved estimates 核准预算 hImCy9i}  
approved estimates of expenditure 核准开支预算 |joGrWv4  
approved overseas insurer 核准海外保险人 C]`Y PM5  
approved overseas trust company 核准海外信托公司 8 jT"H ZB6  
approved pooled investment fund 核准汇集投资基金 P~#jvm!  
approved provident fund scheme 认可公积金计划 *qqFIp^  
approved provision 核准拨款  WsoB!m  
approved redeemable share 核准可赎回股份 nO/5X>A,Zw  
approved regional stock 认可地区性证券 !6KEW,  
approved retirement scheme 认可退休金计划 A#i-C+"}  
approved subordinated loan 核准附属贷款 rB)WHx<  
arbitrage 套戥；套汇；套利 GZ e )QH  
arbitrageur 套戥者；套汇者 =FKB)#N  
arbitrary amount 临时款项 |N
g[^  
arrangement 措施；安排；协定 D^u{zZy@e  
arrears 欠款 jlB3BwG{w  
arrears of pay 欠付薪酬 HaSH0eTw  
arrears of revenue 逾期未收税款；逾期未收的帐项 i||YD-hkK  
articles of association 组织章程；组织细则；组织章程细则 \uaJw\EZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p-}:7CXP  
ascertainment of profit 确定利润 fG{oi(T  
"Asia Clear" “亚洲结算系统”