[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 QZwRg&d<o  
allotment notice 股份配售通知；配股通知 g@j:TQM_0  
allotment of shares 股份分配 m7!l3W2  
allowable 可获宽免；免税的 i!Ne<Q  
allowable business loss 可扣除的营业亏损 .{8lG^0U<  
allowable expenses 可扣税的支出 ZW\h,8%  
allowance 免税额；津贴；备抵；准备金 `rs1!ZJ,  
allowance for debts 债项的免税额 cb UVeh7Q  
allowance for depreciation by wear and tear 耗损折旧免税额 tL IE^  
allowance for funeral expenses 殡殓费的免税额 a~{Stv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O&X-)g=  
allowance for repairs and outgoings 修葺及支出方面的免税额 T]i~GkD\  
allowance to debtor 给债务人的津贴 #Io#OG<7b  
alteration of capital 资本更改 w
{UU(  
alternate trustee 候补受托人 A"P1B]  
amalgamation 合并 6zNN 8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h?CNChRJs  
ambit of charges 征税范围；收费范围 0\gE^=o[  
amended valuation 经修订的估值 f,?7,? x  
American Commodities Exchange 美国商品交易所 s ^}V  
American Express Bank Limited 美国运通银行 ^\wosB3E  
American Stock Exchange 美国证券交易所 /Pf7=P  
amortization 摊销 g6*}&.&  
amount due from banks 存放银行同业的款项 @D7cv"   
amount due from banks abroad 存放海外银行同业的款项 m.4y=69 &  
amount due from holding companies 控股公司欠款 &MKv_  
amount due from local banks 存放本港银行同业的款项 .II'W3Fr  
amount due to banks 银行同业的存款 2s(K4~ee  
amount due to banks abroad 海外银行同业的存款 [Q%3=pm_  
amount due to holding companies 控股公司存款 ?pVODnP k  
amount due to local banks 本港银行同业的存款 MZ+"Arzb  
amount due to outport banks 外埠银行同业的存款 }wUF#  
amount for note issue 发行纸币的款额 oZzE.Q1T  
amount of bond 担保契据的款额 2Nj0 Hqjq  
amount of consideration 代价款额 ?Dfgyz  
amount of contribution 供款数额 +6TKk~0e^  
amount of indebtedness 负债款额 Cvl"")ZZ`  
amount of principal of the loan 贷款本金额 z24-hC  
amount of rates chargeable 应征差饷数额 _x>u"w  
amount of share capital 股本额 HAU8H'h  
amount of sums assured 承保款额 4e5Ka{# <  
amount of variation 变动幅度 -MU^%t;-  
amount of vote 拨款数额 vu*08<M~i|  
amount payable 应付款额 czT$mKj3  
amount receivable 应收款额 Yt{Y)=_t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v8WoV*  
analysis 分析 5^5h%~)}  
ancillary risk 附属风险 ,R]7{7$  
annual account 周年帐目；周年帐目报表；年度决算；年结 , 0])]  
annual accounting date 年结日期 $60+}B`m  
annual allowance 每年免税额；年积金；年度津贴；年津 Lu<'A4Q1  
annual balance 年度余额 `5gcc7b  
annual disposable income 每年可动用收入 dpE+[O_  
annual estimates 周年预算 3<'n>'  
annual fee 年费 uL1 -@D,  
annual general meeting 周年大会 >uI| S  
annual growth rate 年增率；每年增长率 }F\0Bl&  
annual long-term supplement 长期个案每年补助金 rfK%%-  
annual pensionable emolument 可供计算退休金的年薪 Nc]]e+N#V  
annual report 年报 e0aeiG$/0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Yr0%ZYfN  
annual return 周年报表；周年申报表；每年报税表格 nGg>lRL
  
Annual Return Rules 《周年报表规则》 F02NnF  
annual review of consumer prices 每年消费物价回顾 oS]XE!
^M  
annual roll-forward basis 逐年延展方式 1[^2f70n  
annual salary 年薪 B!9<c9/ P]  
annual statement 年度报表；年度决算表 _I75[W!  
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 F|Ou5WD  
annuitant 年金受益人 (m@({  
annuity 年金 E5Z,4B  
annuity contract 年金合约 Pxl7zz&pl=  
annuity on human life 人寿年金 r`mfLA]d  
antecedent debt 先前的债项 6o {41 @v(  
ante-dated cheque 倒填日期支票 z}kD:A)a  
anticipated expenditure 预期开支 (L q^C=  
anticipated net profit 预期纯利 [NyR$yD{  
anticipated revenue 预期收入 %e=BC^VW  
anti-inflation measure 反通货膨胀措施 vJK0>":G  
anti-inflationary stance 反通货膨胀立场 iN=-N=  
apparent deficit 表面赤字 }Vk#w%EJ  
apparent financial solvency 表面偿债能力 U%"v7G-  
apparent partner 表面合伙人 ]iYjS  
application for personal assessment 个人入息课税申请书 V"k*PLt  
application of fund 资金应用 2Fp.m}42i(  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 b,~6cDU  
appointed actuary 委任精算师 ..;}EFw5  
appointed auditor 委任核数师；委任审计师 O~trv,?)  
appointed trustee 委任的受托人 ?%#3p[  
appointer 委任人 D O#4E<]5  
apportioned pro rata 按比例分摊 P^T]Ubv"  
apportionment 分配；分摊 c|IH|y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gT?
:zd=;  
apportionment formula 分摊方程式 L>Y%$|4  
apportionment of estate duty 遗产税的分摊 ]?-8[v~{C  
appraisal 估价；评估 DTH;d-Z  
appreciable growth 可观增长 MB%yC]w8  
appreciable impact 显着影响 'MVE5  
appreciable increase 可观增长 \m bm$E+X  
appreciation 增值；升值 ko2
?q  
appreciation against other currencies 相对其他货币升值 <y7nGXzLK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rm>AU=  
appreciation tax 增值税 NI,i)OSEN  
appropriation 拨款；拨用；拨付 GHaD32  
appropriation account 拨款帐目 xU6)~ae`JW  
Appropriation Bill 拨款法案 h/?$~OD  
appropriation-in-aid system 补助拨款办法 *6IytWOX5  
approved assets 核准资产 IT!u 4iH[  
approved basket stock 认可一篮子证券 z10J8Ms'  
approved budget 核准预算 pMndyuoJl  
approved charitable donation 认可慈善捐款 td@I ;d2  
approved charitable institution 认可慈善机构 }M7{~ov#s  
approved currency 核准货币；认可货币 RrA9@95+  
approved estimates 核准预算 +&bJhX  
approved estimates of expenditure 核准开支预算 VC~1QPC9  
approved overseas insurer 核准海外保险人 FabgJu  
approved overseas trust company 核准海外信托公司 @$mh0K>  
approved pooled investment fund 核准汇集投资基金 V7DMn@Ckw  
approved provident fund scheme 认可公积金计划 eO%w i.Q  
approved provision 核准拨款
r`-=<@[  
approved redeemable share 核准可赎回股份 6Uh_&?\%  
approved regional stock 认可地区性证券 ]WFr5  
approved retirement scheme 认可退休金计划 (r*"}"ZG  
approved subordinated loan 核准附属贷款 9 n0?0mk  
arbitrage 套戥；套汇；套利 `s8*n(\h  
arbitrageur 套戥者；套汇者  KEPNe(H  
arbitrary amount 临时款项 FT8<a }o  
arrangement 措施；安排；协定 y$$|_ l@  
arrears 欠款 fbg:rH\_  
arrears of pay 欠付薪酬 ExKyjWAJ  
arrears of revenue 逾期未收税款；逾期未收的帐项 Nhf@Y}Cu  
articles of association 组织章程；组织细则；组织章程细则 2y`X)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pG&#xRk  
ascertainment of profit 确定利润 Wr+/ 9  
"Asia Clear" “亚洲结算系统”