[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 Ul Mi.;/^  
allotment notice 股份配售通知；配股通知 e<gx~N9l'  
allotment of shares 股份分配 ZI ?W5ISdg  
allowable 可获宽免；免税的 PI5j"u UO  
allowable business loss 可扣除的营业亏损 u@FsLHn  
allowable expenses 可扣税的支出 6xgv:,  
allowance 免税额；津贴；备抵；准备金 fMK#x\.4  
allowance for debts 债项的免税额 -pTI?  
allowance for depreciation by wear and tear 耗损折旧免税额 cQpnEO&SL  
allowance for funeral expenses 殡殓费的免税额 )WR_ ug  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 EY>8O+  
allowance for repairs and outgoings 修葺及支出方面的免税额 C>|@& o1  
allowance to debtor 给债务人的津贴 iRmQ5ezk  
alteration of capital 资本更改 dYOF2si~%  
alternate trustee 候补受托人 nbdGt  
amalgamation 合并 :h";c"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =;c_} VY  
ambit of charges 征税范围；收费范围 hhRaJ  
amended valuation 经修订的估值 |k-
XBp  
American Commodities Exchange 美国商品交易所 n+2J Dq|?p  
American Express Bank Limited 美国运通银行 |Svk^mq  
American Stock Exchange 美国证券交易所 ipKG !  
amortization 摊销 [^PCm Z6n  
amount due from banks 存放银行同业的款项 [5pCL0<c@  
amount due from banks abroad 存放海外银行同业的款项 Ae|P"^kZ  
amount due from holding companies 控股公司欠款 P6?0r_Y  
amount due from local banks 存放本港银行同业的款项 {sS_|sX  
amount due to banks 银行同业的存款 , &' Y  
amount due to banks abroad 海外银行同业的存款 Go+[uY^  
amount due to holding companies 控股公司存款 "zV']A>4H  
amount due to local banks 本港银行同业的存款 V;9 }7mw  
amount due to outport banks 外埠银行同业的存款 ged,>  
amount for note issue 发行纸币的款额 6`puTL?  
amount of bond 担保契据的款额 f?0s &Xo  
amount of consideration 代价款额 O<,r
>b,  
amount of contribution 供款数额 C%H9[%k  
amount of indebtedness 负债款额 c"Y!$'|Q  
amount of principal of the loan 贷款本金额 h$h]%y  
amount of rates chargeable 应征差饷数额 q9}2  
amount of share capital 股本额 cNP/<8dq  
amount of sums assured 承保款额 B7 "Fp  
amount of variation 变动幅度 \K`jCsT  
amount of vote 拨款数额 r#~K[qb  
amount payable 应付款额 By)3*<5a_  
amount receivable 应收款额 ,hE/II`-d'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m<fA|9 F#  
analysis 分析 zv%J=N$G
 
ancillary risk 附属风险 tjb/[RQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 _5\AS+[x  
annual accounting date 年结日期 ~ v1W  
annual allowance 每年免税额；年积金；年度津贴；年津 5 ;vC(Go  
annual balance 年度余额 )}| mDN&P  
annual disposable income 每年可动用收入 41;)-(1  
annual estimates 周年预算 .98.G4J>  
annual fee 年费 Wu{&;$  
annual general meeting 周年大会 Kx]> fHK  
annual growth rate 年增率；每年增长率 ( Yi=v'd  
annual long-term supplement 长期个案每年补助金 0(TvQ{  
annual pensionable emolument 可供计算退休金的年薪 Iu6W=A  
annual report 年报 L[]^{ O
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 $HRed|*.C  
annual return 周年报表；周年申报表；每年报税表格 W'G{K\(/  
Annual Return Rules 《周年报表规则》 %1jdiHTaL  
annual review of consumer prices 每年消费物价回顾  RSH/l;ii  
annual roll-forward basis 逐年延展方式 U(3(ZqP  
annual salary 年薪 /oDpgOn  
annual statement 年度报表；年度决算表 |4xo4%BQ>  
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 T 'i~_R6  
annuitant 年金受益人 ;tN4
HiN  
annuity 年金 |F~88j{VN  
annuity contract 年金合约 9UmBm#"  
annuity on human life 人寿年金 6<76O~hNZ  
antecedent debt 先前的债项 ^n71'MW  
ante-dated cheque 倒填日期支票 5vGioO  
anticipated expenditure 预期开支 #O6 EP#B  
anticipated net profit 预期纯利 yam}x*O\xn  
anticipated revenue 预期收入 {*__B} ,N  
anti-inflation measure 反通货膨胀措施 _@|fva&s,;  
anti-inflationary stance 反通货膨胀立场 T:n<db,Px  
apparent deficit 表面赤字 "8_,tYAH  
apparent financial solvency 表面偿债能力 '{^8_k\}B  
apparent partner 表面合伙人 %LcH>sV  
application for personal assessment 个人入息课税申请书 X v*}1PZH  
application of fund 资金应用 9i[4"&K  
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 ;r@!a!NLB  
appointed actuary 委任精算师 l qXc  
appointed auditor 委任核数师；委任审计师 ,7I},sZj  
appointed trustee 委任的受托人 B<C&ay  
appointer 委任人 NY 4C@@"  
apportioned pro rata 按比例分摊 Z*h ;e;  
apportionment 分配；分摊 |=,83,a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
wzxdVn 'S  
apportionment formula 分摊方程式 0k.v0a7%  
apportionment of estate duty 遗产税的分摊 -4%]QS  
appraisal 估价；评估 <hMtE
/05B  
appreciable growth 可观增长 /THNP 8.  
appreciable impact 显着影响 wVQdUtmk  
appreciable increase 可观增长 QD}1?)}  
appreciation 增值；升值 %2zas(b9j  
appreciation against other currencies 相对其他货币升值 yYBNH1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uwId  
appreciation tax 增值税 W{\EE[XhCf  
appropriation 拨款；拨用；拨付 'FqEB]gu  
appropriation account 拨款帐目 4D GY6PS  
Appropriation Bill 拨款法案 y-<$bA[K~  
appropriation-in-aid system 补助拨款办法 y,^";7U  
approved assets 核准资产 'Y ,1OK  
approved basket stock 认可一篮子证券 /bi6>GaC:E  
approved budget 核准预算 jF4csO=E  
approved charitable donation 认可慈善捐款 V 1*Ad  
approved charitable institution 认可慈善机构 pIvfmIm  
approved currency 核准货币；认可货币 g?gq
koI  
approved estimates 核准预算 p}&Md-$1  
approved estimates of expenditure 核准开支预算 @$EjD3Z-  
approved overseas insurer 核准海外保险人 J2'W =r_#  
approved overseas trust company 核准海外信托公司 htV#5SUx&  
approved pooled investment fund 核准汇集投资基金 `i9N)3 X  
approved provident fund scheme 认可公积金计划 x!`b'U\  
approved provision 核准拨款 ~JAjr(G#o  
approved redeemable share 核准可赎回股份 x'zihDOI  
approved regional stock 认可地区性证券 l:q8Pg)  
approved retirement scheme 认可退休金计划 V0s, f.a  
approved subordinated loan 核准附属贷款 }$<^wt  
arbitrage 套戥；套汇；套利 .hc|t-7f

 
arbitrageur 套戥者；套汇者 T0YDfo  
arbitrary amount 临时款项 " bPCOJ[v9  
arrangement 措施；安排；协定 bI#<Ee0nJ  
arrears 欠款 ) :^ '/e
 
arrears of pay 欠付薪酬 hEWx.  
arrears of revenue 逾期未收税款；逾期未收的帐项 luibB&p1  
articles of association 组织章程；组织细则；组织章程细则 xv^Sh}\}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WN$R[N  
ascertainment of profit 确定利润 6zv;lx0<D&  
"Asia Clear" “亚洲结算系统”