[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 spGB)k,^  
allotment notice 股份配售通知；配股通知 p"FW&Q=PN  
allotment of shares 股份分配 E2"q3_,,  
allowable 可获宽免；免税的 5fm?Lxr&?  
allowable business loss 可扣除的营业亏损 E7CH^]x  
allowable expenses 可扣税的支出 Bnb#{tL  
allowance 免税额；津贴；备抵；准备金 &/uu)v  
allowance for debts 债项的免税额 pDh{Z g6t  
allowance for depreciation by wear and tear 耗损折旧免税额 P4F3D
c  
allowance for funeral expenses 殡殓费的免税额 -Y*bSP)\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %c [F;ug  
allowance for repairs and outgoings 修葺及支出方面的免税额 1 29q`u;  
allowance to debtor 给债务人的津贴 1\g6)|R-+  
alteration of capital 资本更改 <%Ostqj  
alternate trustee 候补受托人 H'LD}\K l  
amalgamation 合并 59%tXiO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =Uj-^qcE  
ambit of charges 征税范围；收费范围 ;[W"mlM  
amended valuation 经修订的估值 +\|Iu;w  
American Commodities Exchange 美国商品交易所 @~#Ym1{W  
American Express Bank Limited 美国运通银行 /,X
[k !  
American Stock Exchange 美国证券交易所 *_KFW@bC:  
amortization 摊销 u6_@.a}  
amount due from banks 存放银行同业的款项 |6(ZD^w  
amount due from banks abroad 存放海外银行同业的款项 6X\ 2GC9  
amount due from holding companies 控股公司欠款 _x?
uU  
amount due from local banks 存放本港银行同业的款项 Ojt`^r!V  
amount due to banks 银行同业的存款 un=2}@
'  
amount due to banks abroad 海外银行同业的存款 {O ,{c\  
amount due to holding companies 控股公司存款 /-qxS <?o  
amount due to local banks 本港银行同业的存款 FP>)&3>_  
amount due to outport banks 外埠银行同业的存款 Ma\Gb+>  
amount for note issue 发行纸币的款额 TzntO9P+  
amount of bond 担保契据的款额 >A<bBK#  
amount of consideration 代价款额 u_'!_T L  
amount of contribution 供款数额 '2laTl]`  
amount of indebtedness 负债款额 >NKe'q<)3  
amount of principal of the loan 贷款本金额 gCN$ }  
amount of rates chargeable 应征差饷数额 Vm df8[5  
amount of share capital 股本额 9{$<0,?  
amount of sums assured 承保款额 >^Yq|
~[  
amount of variation 变动幅度 -CR?<A4mud  
amount of vote 拨款数额 b L]erYm  
amount payable 应付款额 OZIW_'Wm/  
amount receivable 应收款额 )6w}<W*1E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *$"gaXI  
analysis 分析 z)xSN;x  
ancillary risk 附属风险 "n: %E  
annual account 周年帐目；周年帐目报表；年度决算；年结 =r.mlc``W  
annual accounting date 年结日期 \/SQ,*O  
annual allowance 每年免税额；年积金；年度津贴；年津 PI~1GyJr@;  
annual balance 年度余额
XgxX.`H7  
annual disposable income 每年可动用收入 i:cXwQG}B  
annual estimates 周年预算 (^5 7UmFv]  
annual fee 年费 fsEzpUY:{W  
annual general meeting 周年大会 `$~RxzZ g  
annual growth rate 年增率；每年增长率 5hbJOo0BZ  
annual long-term supplement 长期个案每年补助金 3VUWX5K?  
annual pensionable emolument 可供计算退休金的年薪 |hO~X~P  
annual report 年报 A#W?2k9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Kv@eI$t5  
annual return 周年报表；周年申报表；每年报税表格 v"MX>^/<  
Annual Return Rules 《周年报表规则》 {w8 NN-n  
annual review of consumer prices 每年消费物价回顾 LFZiPu  
annual roll-forward basis 逐年延展方式 8 :o<ry  
annual salary 年薪 +hRmO  
annual statement 年度报表；年度决算表 tdEnk.O  
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 {66fG53x  
annuitant 年金受益人 Rm5Kkzd0o  
annuity 年金 "iM~Hy  
annuity contract 年金合约 %+F"QI1~0  
annuity on human life 人寿年金 Y 9=(zOqv  
antecedent debt 先前的债项 Dgql?+2$  
ante-dated cheque 倒填日期支票 Pe_!?:vF  
anticipated expenditure 预期开支 >;#=gM  
anticipated net profit 预期纯利 z*a8sr  
anticipated revenue 预期收入 H Y ynMP  
anti-inflation measure 反通货膨胀措施 ;ml 3  
anti-inflationary stance 反通货膨胀立场 z**hD2R !  
apparent deficit 表面赤字 a|BcnYN  
apparent financial solvency 表面偿债能力 =X!IHd0  
apparent partner 表面合伙人 KZbR3mi,  
application for personal assessment 个人入息课税申请书 KT.?Xp:z  
application of fund 资金应用 +xXH2b$wWC  
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 Z /6qG0feJ  
appointed actuary 委任精算师 9ktEm|F3  
appointed auditor 委任核数师；委任审计师 ]O TH"*j  
appointed trustee 委任的受托人 BT_tOEL#  
appointer 委任人 S\wW)Pv8  
apportioned pro rata 按比例分摊 s 1ge0~p3  
apportionment 分配；分摊 R|P_GN6>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aZk&`Jp z  
apportionment formula 分摊方程式 @f!AkzI  
apportionment of estate duty 遗产税的分摊 6QNs\Ucb+  
appraisal 估价；评估 >|o_wO  
appreciable growth 可观增长 ZCVl5R(mZ  
appreciable impact 显着影响 $ C0TD 7=  
appreciable increase 可观增长 k{AyD`'Q  
appreciation 增值；升值 f7hXQ
|$  
appreciation against other currencies 相对其他货币升值 0fs$#j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -z:&*=  
appreciation tax 增值税 }K(o9$V ^!  
appropriation 拨款；拨用；拨付 U{ ;l0 2S  
appropriation account 拨款帐目 rxO2js  
Appropriation Bill 拨款法案 aV e/ gE  
appropriation-in-aid system 补助拨款办法 A K/z6XGy  
approved assets 核准资产 8yWoPm<A  
approved basket stock 认可一篮子证券 w# *1/N  
approved budget 核准预算 xAwf49N~  
approved charitable donation 认可慈善捐款 8z<r.joxC  
approved charitable institution 认可慈善机构 ue8qIZH  
approved currency 核准货币；认可货币 #*c F8NV-  
approved estimates 核准预算 jko"MfJ  
approved estimates of expenditure 核准开支预算 ?`zgq>R}w[  
approved overseas insurer 核准海外保险人 tJ=di5&  
approved overseas trust company 核准海外信托公司 lM#A3/=K  
approved pooled investment fund 核准汇集投资基金 8V$3b?]  
approved provident fund scheme 认可公积金计划 ]Y.deVw3i  
approved provision 核准拨款 DJQglt}~  
approved redeemable share 核准可赎回股份 (D{Ys'{q  
approved regional stock 认可地区性证券 eeUp 1g  
approved retirement scheme 认可退休金计划 m_!U}!  
approved subordinated loan 核准附属贷款 S*)o)34U  
arbitrage 套戥；套汇；套利 4Z)DDz-}V  
arbitrageur 套戥者；套汇者 #^&jW  
arbitrary amount 临时款项 137Xl>nO  
arrangement 措施；安排；协定 /.=r>a}l  
arrears 欠款 A CV ek  
arrears of pay 欠付薪酬 ~E=\t9r  
arrears of revenue 逾期未收税款；逾期未收的帐项 3]n0 &MZAR  
articles of association 组织章程；组织细则；组织章程细则 !Zbesp KZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t]^_l$  
ascertainment of profit 确定利润 ,vG<*|pn  
"Asia Clear" “亚洲结算系统”