[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 zAgX{$/Fg  
allotment notice 股份配售通知；配股通知 xd Z$|{,  
allotment of shares 股份分配 \C~X_/sg  
allowable 可获宽免；免税的 \"P{8<h.3  
allowable business loss 可扣除的营业亏损 U-|]A\`)I  
allowable expenses 可扣税的支出 ~Xi@#s
~  
allowance 免税额；津贴；备抵；准备金 An2>]\L  
allowance for debts 债项的免税额 r. 82RoG?G  
allowance for depreciation by wear and tear 耗损折旧免税额 fQ+whGB  
allowance for funeral expenses 殡殓费的免税额 *d._H1zT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F :j@JMpQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 r@G*Fx8Z  
allowance to debtor 给债务人的津贴 F^,:p.ihm<  
alteration of capital 资本更改 >%/x~UFc5  
alternate trustee 候补受托人 E@VQxB7+  
amalgamation 合并 6St= r)_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l9K`+c+t  
ambit of charges 征税范围；收费范围 >oh
Cz@~  
amended valuation 经修订的估值 eORXyh\K  
American Commodities Exchange 美国商品交易所 f*k7 @[rSv  
American Express Bank Limited 美国运通银行 Nt>^2Mv   
American Stock Exchange 美国证券交易所 }#z1>y!#  
amortization 摊销 @yp0WB  
amount due from banks 存放银行同业的款项 $6"sRI6u  
amount due from banks abroad 存放海外银行同业的款项 m8n)sw,,  
amount due from holding companies 控股公司欠款 #W\}v(Ke  
amount due from local banks 存放本港银行同业的款项 :saP :&  
amount due to banks 银行同业的存款 *'@Oo  
amount due to banks abroad 海外银行同业的存款 mK:gj&N7X|  
amount due to holding companies 控股公司存款 JCWTB`EB>  
amount due to local banks 本港银行同业的存款 0`/G(ukO  
amount due to outport banks 外埠银行同业的存款 .Fb#j+Lq  
amount for note issue 发行纸币的款额 HxI6_>n^I  
amount of bond 担保契据的款额 Ai/X*y:[?  
amount of consideration 代价款额 v l"8Oi*r^  
amount of contribution 供款数额 zlMh^+rMX  
amount of indebtedness 负债款额 Q)75?mn  
amount of principal of the loan 贷款本金额 Ejug2q  
amount of rates chargeable 应征差饷数额 *g5bdQ:Av~  
amount of share capital 股本额 ?Y"%BS+pt  
amount of sums assured 承保款额 H cmW  
amount of variation 变动幅度 }:
8}i;#M  
amount of vote 拨款数额 \,R;  
amount payable 应付款额 2w|5SK_  
amount receivable 应收款额 5lsslE+:J  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -K|1w'E  
analysis 分析 JFv70rBe  
ancillary risk 附属风险 ~ l}f@@u  
annual account 周年帐目；周年帐目报表；年度决算；年结 *p/,Z2f  
annual accounting date 年结日期 a4:GGzt  
annual allowance 每年免税额；年积金；年度津贴；年津 ,gV#x7IW  
annual balance 年度余额 Jr!^9i2j'  
annual disposable income 每年可动用收入 aoy Be|H~=  
annual estimates 周年预算 1UP {j`-K|  
annual fee 年费 v[L+PD U  
annual general meeting 周年大会 K0w}l" )A  
annual growth rate 年增率；每年增长率 ?Q:SV xzUd  
annual long-term supplement 长期个案每年补助金 ERPg TZT  
annual pensionable emolument 可供计算退休金的年薪 Sn
r(<u  
annual report 年报 1$ Hou   
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]B>76?2W  
annual return 周年报表；周年申报表；每年报税表格 BTAbDyH5  
Annual Return Rules 《周年报表规则》 \$9C1@B@  
annual review of consumer prices 每年消费物价回顾 _E'? U  
annual roll-forward basis 逐年延展方式 ns~]a:1yh  
annual salary 年薪 t/ \S9  
annual statement 年度报表；年度决算表 =3-=p&*  
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 M?l v  
annuitant 年金受益人 rHKO13WF  
annuity 年金 I\*6 >  
annuity contract 年金合约 21TR_0g&<  
annuity on human life 人寿年金 're:_;lG  
antecedent debt 先前的债项 e!6yxL*[@[  
ante-dated cheque 倒填日期支票 4,y7a=qf3  
anticipated expenditure 预期开支 ]>
M\|,wh  
anticipated net profit 预期纯利 etX@z'H  
anticipated revenue 预期收入 dN5{W0_  
anti-inflation measure 反通货膨胀措施 Fk=SkSky  
anti-inflationary stance 反通货膨胀立场 /r4l7K  
apparent deficit 表面赤字 k4Q>J,k  
apparent financial solvency 表面偿债能力 x-i1:W9;  
apparent partner 表面合伙人 E2DfG^sGV  
application for personal assessment 个人入息课税申请书 B:h<iU:'D  
application of fund 资金应用 z&;8pZr  
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 WEwa<%Ss  
appointed actuary 委任精算师 "Not / 8J  
appointed auditor 委任核数师；委任审计师 TuQGF$n@  
appointed trustee 委任的受托人 {+9RJmZg  
appointer 委任人 ` <1Wf  
apportioned pro rata 按比例分摊 ?/YABY}L  
apportionment 分配；分摊 "3^tVX%$\[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yzN [%/  
apportionment formula 分摊方程式 F! =l  r  
apportionment of estate duty 遗产税的分摊 \Th<7WbR6#  
appraisal 估价；评估 v+LJx   
appreciable growth 可观增长  GK/Po51  
appreciable impact 显着影响 m*m),mZ"  
appreciable increase 可观增长 jn^X{R\  
appreciation 增值；升值 JP4DV=}L  
appreciation against other currencies 相对其他货币升值 l.@1]4.
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `XxnQng  
appreciation tax 增值税 Y,s EM%  
appropriation 拨款；拨用；拨付 0O"W0s"T#  
appropriation account 拨款帐目 DFMpU.BN W  
Appropriation Bill 拨款法案 gGMfy]]R  
appropriation-in-aid system 补助拨款办法 z>W:+W"o  
approved assets 核准资产 rpKZ>S|7+)  
approved basket stock 认可一篮子证券 >NUbk9}J4  
approved budget 核准预算 ,
;,B7g  
approved charitable donation 认可慈善捐款 #,tT`{u1q  
approved charitable institution 认可慈善机构 
r *K  
approved currency 核准货币；认可货币 9JFN8Gf*)  
approved estimates 核准预算 Gd!-fqNa'x  
approved estimates of expenditure 核准开支预算 c`<2&ke  
approved overseas insurer 核准海外保险人 -'Z Gc8)  
approved overseas trust company 核准海外信托公司 y?OP- 27y  
approved pooled investment fund 核准汇集投资基金 dk&e EDvfd  
approved provident fund scheme 认可公积金计划 &vrQ *jX  
approved provision 核准拨款 VKttJok1  
approved redeemable share 核准可赎回股份 ) lUS'I  
approved regional stock 认可地区性证券 aDdxR:  
approved retirement scheme 认可退休金计划 poBeEpbs  
approved subordinated loan 核准附属贷款 .?{no}u.  
arbitrage 套戥；套汇；套利 (~DW_+?]'  
arbitrageur 套戥者；套汇者 brA#p>4]Wf  
arbitrary amount 临时款项 D1rVgM  
arrangement 措施；安排；协定 x^K4&'</  
arrears 欠款 -$8
ew+  
arrears of pay 欠付薪酬 E`TZ:W]r,  
arrears of revenue 逾期未收税款；逾期未收的帐项 e \Qys<2r  
articles of association 组织章程；组织细则；组织章程细则 9[qOfIny  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `N\ ^JAGW  
ascertainment of profit 确定利润 -+E.I*st  
"Asia Clear" “亚洲结算系统”