[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 &vJH$R  
allotment notice 股份配售通知；配股通知 _LPHPj^Pg  
allotment of shares 股份分配 Ib`XT0k  
allowable 可获宽免；免税的 2?5>o!C  
allowable business loss 可扣除的营业亏损 $k?>DP4  
allowable expenses 可扣税的支出 jF>[?L  
allowance 免税额；津贴；备抵；准备金 FtZ ?C@1/  
allowance for debts 债项的免税额 G#CXs:1pd+  
allowance for depreciation by wear and tear 耗损折旧免税额 hj:,S|  
allowance for funeral expenses 殡殓费的免税额 d@^ZSy>L2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R2;  
allowance for repairs and outgoings 修葺及支出方面的免税额 O}P`P'Y|'  
allowance to debtor 给债务人的津贴 8QK&
_n*  
alteration of capital 资本更改 ;,TFr}p`
 
alternate trustee 候补受托人 7"
##]m.
 
amalgamation 合并 nEfK53i_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (ZGbhMK  
ambit of charges 征税范围；收费范围 U(Zq= M  
amended valuation 经修订的估值 pI[uUu7O  
American Commodities Exchange 美国商品交易所 G6/m#  
American Express Bank Limited 美国运通银行 4JE
pl'5^Q  
American Stock Exchange 美国证券交易所 [e q&C_|D  
amortization 摊销 #QPjkR|\  
amount due from banks 存放银行同业的款项 >7FHo-H/T  
amount due from banks abroad 存放海外银行同业的款项 7 &\yj9  
amount due from holding companies 控股公司欠款 (mOtU8e  
amount due from local banks 存放本港银行同业的款项 ~dSr 5LUD  
amount due to banks 银行同业的存款 ~@!bsLSMU  
amount due to banks abroad 海外银行同业的存款 *#2h/
Q.  
amount due to holding companies 控股公司存款
@co S+t  
amount due to local banks 本港银行同业的存款 FlQGgVN  
amount due to outport banks 外埠银行同业的存款 D@KlOU{<  
amount for note issue 发行纸币的款额 pw#-_  
amount of bond 担保契据的款额 n|hNM?v  
amount of consideration 代价款额 4 :v=pZ  
amount of contribution 供款数额 W/ \g~=vo  
amount of indebtedness 负债款额 7,MR*TO ,  
amount of principal of the loan 贷款本金额 pdMc}=K  
amount of rates chargeable 应征差饷数额 [?gP;,  
amount of share capital 股本额 RNL9> 7xV  
amount of sums assured 承保款额 u?"Vm  
amount of variation 变动幅度 YQ}o?Q$z  
amount of vote 拨款数额 Fcx&hj1gQ  
amount payable 应付款额 [KQi.u  
amount receivable 应收款额 F
u~j8K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hb-%_c"kq  
analysis 分析 gIfh3D=yX  
ancillary risk 附属风险 <%^&2UMg  
annual account 周年帐目；周年帐目报表；年度决算；年结 'R)Tn!6  
annual accounting date 年结日期 6b,
V;#Anj  
annual allowance 每年免税额；年积金；年度津贴；年津 7^Uv7<pw  
annual balance 年度余额 3^ClAE"8  
annual disposable income 每年可动用收入 l}h!B_P'  
annual estimates 周年预算 N[hG8f  
annual fee 年费 q)GdD==  
annual general meeting 周年大会 J4'eI[73  
annual growth rate 年增率；每年增长率 WxDh;*am:  
annual long-term supplement 长期个案每年补助金 ;"I^ZFYX  
annual pensionable emolument 可供计算退休金的年薪 :m;p:l|W  
annual report 年报 hoP]9&<T  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XZf$K_F&M  
annual return 周年报表；周年申报表；每年报税表格 h;Kx!5)y  
Annual Return Rules 《周年报表规则》 =wJX0A|  
annual review of consumer prices 每年消费物价回顾 }\f0 A-  
annual roll-forward basis 逐年延展方式 ,6/V"kqIP  
annual salary 年薪 #4:?gfIj  
annual statement 年度报表；年度决算表 Sdo-nt  
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 V9v
Tsmo(  
annuitant 年金受益人 $qiya[&G4  
annuity 年金 "Q<MS'a  
annuity contract 年金合约 PnTu  
annuity on human life 人寿年金 =I<R!ZSN  
antecedent debt 先前的债项 ,uvRi)O>a  
ante-dated cheque 倒填日期支票 bcyzhK=  
anticipated expenditure 预期开支 dr(*T  
anticipated net profit 预期纯利 9$t(&z=  
anticipated revenue 预期收入 hgmCRC  
anti-inflation measure 反通货膨胀措施 #cJ@uqR  
anti-inflationary stance 反通货膨胀立场 =l6mL+C  
apparent deficit 表面赤字 +vH4MwG$.&  
apparent financial solvency 表面偿债能力 "Q0@/bYq  
apparent partner 表面合伙人 wY#E?,  
application for personal assessment 个人入息课税申请书 u, ff>/1  
application of fund 资金应用 {ax:RUQxy  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }C:r9?T  
appointed actuary 委任精算师 W!X@  
appointed auditor 委任核数师；委任审计师 9x8fhAy}4  
appointed trustee 委任的受托人 Q8NX)R  
appointer 委任人 RN1_S  
apportioned pro rata 按比例分摊 dG{A~Z z  
apportionment 分配；分摊 CAJ'zA|o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _w{Qtj~s|  
apportionment formula 分摊方程式 KXy6Eno  
apportionment of estate duty 遗产税的分摊 *hx  
appraisal 估价；评估 y fSmDPh  
appreciable growth 可观增长 m*pJBZxd  
appreciable impact 显着影响 #R"*c hLV  
appreciable increase 可观增长 eavV?\uV%  
appreciation 增值；升值 zda 3 ,U2o  
appreciation against other currencies 相对其他货币升值 3Ul*QN{6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^#$n~]s  
appreciation tax 增值税 ^y::jK  
appropriation 拨款；拨用；拨付 'V
{W-W<  
appropriation account 拨款帐目 %;_MGa e  
Appropriation Bill 拨款法案 r" y.KD^  
appropriation-in-aid system 补助拨款办法 L#J1b!D&<6  
approved assets 核准资产 Za9qjBH   
approved basket stock 认可一篮子证券 uYN`:b8  
approved budget 核准预算 Q?vlfZR`8  
approved charitable donation 认可慈善捐款 Wc#24:OKe3  
approved charitable institution 认可慈善机构 WMdg1J+~  
approved currency 核准货币；认可货币 vQCy\Gi  
approved estimates 核准预算 6N4~~O  
approved estimates of expenditure 核准开支预算 Y|n"dMrL  
approved overseas insurer 核准海外保险人 UVP vOtZj  
approved overseas trust company 核准海外信托公司 nKY6[|!#  
approved pooled investment fund 核准汇集投资基金 tA;}h7/Lc~  
approved provident fund scheme 认可公积金计划 oxs#866x  
approved provision 核准拨款 Tbq;h?D  
approved redeemable share 核准可赎回股份 Upe%r
C(  
approved regional stock 认可地区性证券 Ytkv!]"  
approved retirement scheme 认可退休金计划 !a`&O-ye  
approved subordinated loan 核准附属贷款 2ESo2  
arbitrage 套戥；套汇；套利 p2eGm-Erq  
arbitrageur 套戥者；套汇者 X8|,   
arbitrary amount 临时款项 C_Dn{  
arrangement 措施；安排；协定 ~Y;*u]^  
arrears 欠款 icg fB-1|i  
arrears of pay 欠付薪酬 O-^Ma-}  
arrears of revenue 逾期未收税款；逾期未收的帐项 z_HdISy0  
articles of association 组织章程；组织细则；组织章程细则 HfVZ~PP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 CTb%(<r  
ascertainment of profit 确定利润 5O%{{J  
"Asia Clear" “亚洲结算系统”