[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 2OVRf0.R~  
allotment notice 股份配售通知；配股通知 sW'2+|3"  
allotment of shares 股份分配 ^Xq 6:
 
allowable 可获宽免；免税的 LQRQA[^  
allowable business loss 可扣除的营业亏损 j~jV'f.:H  
allowable expenses 可扣税的支出 I7n"&{s"*  
allowance 免税额；津贴；备抵；准备金 (Hb:?(  
allowance for debts 债项的免税额 kr9*,E9cv  
allowance for depreciation by wear and tear 耗损折旧免税额 f\sQO&  
allowance for funeral expenses 殡殓费的免税额  '9 [vDG~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jk[1{I/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Vg>dI&O  
allowance to debtor 给债务人的津贴 b((M)Gz  
alteration of capital 资本更改 9Hb6nm  
alternate trustee 候补受托人 <(fRn`)PT  
amalgamation 合并 }o?APvd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b)qo
h^  
ambit of charges 征税范围；收费范围 !W}9no  
amended valuation 经修订的估值 PIoLywpRn  
American Commodities Exchange 美国商品交易所 qGB{7-ru  
American Express Bank Limited 美国运通银行 lJ}_G>GJ  
American Stock Exchange 美国证券交易所 qh|_W(`y  
amortization 摊销 yy i#Mo ,  
amount due from banks 存放银行同业的款项 bU2Z[s n.  
amount due from banks abroad 存放海外银行同业的款项 y[)>yq y  
amount due from holding companies 控股公司欠款 g+
Sbl  
amount due from local banks 存放本港银行同业的款项 ~5%W:qw
Q  
amount due to banks 银行同业的存款 d\|?-hY`[  
amount due to banks abroad 海外银行同业的存款 !h23cj+V  
amount due to holding companies 控股公司存款 Gi?/C&1T  
amount due to local banks 本港银行同业的存款 WrxP  
amount due to outport banks 外埠银行同业的存款 ( u\._Gwsx  
amount for note issue 发行纸币的款额 8"2=U6*C  
amount of bond 担保契据的款额 Ybs\ES'?A  
amount of consideration 代价款额 $j5K8Ad  
amount of contribution 供款数额 K WowN;  
amount of indebtedness 负债款额 8<pzb}xK  
amount of principal of the loan 贷款本金额 C'.L20qW  
amount of rates chargeable 应征差饷数额 NV72  
amount of share capital 股本额 4U+xb>  
amount of sums assured 承保款额 (a.z9nqGA  
amount of variation 变动幅度 +eK"-u~K  
amount of vote 拨款数额 _VRpI)mu  
amount payable 应付款额 IEsEdw]aZE  
amount receivable 应收款额 -.u]Ge
My  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }Qn&^[[miL  
analysis 分析 e,vvzso  
ancillary risk 附属风险 c dl&9-}  
annual account 周年帐目；周年帐目报表；年度决算；年结 =[cS0Sy
  
annual accounting date 年结日期 :8=ikwQ  
annual allowance 每年免税额；年积金；年度津贴；年津 ~J wb`g.  
annual balance 年度余额 Ui_8)z _  
annual disposable income 每年可动用收入 6}[I2F_^  
annual estimates 周年预算 la0BiLzb]  
annual fee 年费 XHK<AO^  
annual general meeting 周年大会 B}Z63|/N  
annual growth rate 年增率；每年增长率 1PVtxL?1P  
annual long-term supplement 长期个案每年补助金 Wuc S:8#|  
annual pensionable emolument 可供计算退休金的年薪 DCIxRPw
 
annual report 年报 I7|Pi[e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~:kZgUP_f  
annual return 周年报表；周年申报表；每年报税表格 U@_dm/;0&  
Annual Return Rules 《周年报表规则》 J%v=yBC2  
annual review of consumer prices 每年消费物价回顾 V:In>u$QJ!  
annual roll-forward basis 逐年延展方式 NO "xL,  
annual salary 年薪 Bu<M\w?7Y  
annual statement 年度报表；年度决算表 `w#Oih!6A|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d 6}r#\  
annuitant 年金受益人 p Dx1z|@z  
annuity 年金 Pk{_(ybaY  
annuity contract 年金合约 `<``8  
annuity on human life 人寿年金 z1PBM
SG  
antecedent debt 先前的债项 bf ]f= ;.+  
ante-dated cheque 倒填日期支票 n7B7m,@1  
anticipated expenditure 预期开支 >kj`7GA  
anticipated net profit 预期纯利 (6?9BlH~  
anticipated revenue 预期收入 &zl|87M  
anti-inflation measure 反通货膨胀措施 +%zAQeb  
anti-inflationary stance 反通货膨胀立场 =x%dNf$e{W  
apparent deficit 表面赤字 dA@]!  
apparent financial solvency 表面偿债能力 #I{h\x><?  
apparent partner 表面合伙人 GY6`JWk  
application for personal assessment 个人入息课税申请书 8'r2D+Vwm  
application of fund 资金应用 }iXDa?6%  
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 Y_;#UU689  
appointed actuary 委任精算师 a,@]8r-"  
appointed auditor 委任核数师；委任审计师 Y>|B;Kj0(  
appointed trustee 委任的受托人 KyVQh8  
appointer 委任人 bU>U14ix<  
apportioned pro rata 按比例分摊 FOv=!'So  
apportionment 分配；分摊 +X#vVD3"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mq aHwID  
apportionment formula 分摊方程式 q.KG^=10  
apportionment of estate duty 遗产税的分摊 `slL%j
^"  
appraisal 估价；评估 `YFtL  
appreciable growth 可观增长 f/ ?_  
appreciable impact 显着影响 k$R~R-'  
appreciable increase 可观增长 yh Yb'GK  
appreciation 增值；升值 5gb|w\N>  
appreciation against other currencies 相对其他货币升值 0t^M3+nc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 prC;L*~8  
appreciation tax 增值税 r@72|: ,  
appropriation 拨款；拨用；拨付 aGrIQq/k)%  
appropriation account 拨款帐目 54gBJEhg  
Appropriation Bill 拨款法案 G"-?&)M#a  
appropriation-in-aid system 补助拨款办法
(yu/l6[
 
approved assets 核准资产 N|8P )  
approved basket stock 认可一篮子证券 09X01 X[  
approved budget 核准预算 _7Rr=_1}  
approved charitable donation 认可慈善捐款 EY^1Y3D w0  
approved charitable institution 认可慈善机构  AsQ)q  
approved currency 核准货币；认可货币 ;;_,~pI?k  
approved estimates 核准预算 ^Ew]uN>,  
approved estimates of expenditure 核准开支预算 #ZJ _T`l  
approved overseas insurer 核准海外保险人 T}Km?d  
approved overseas trust company 核准海外信托公司 R?GDJ3  
approved pooled investment fund 核准汇集投资基金 ;+e}aER&9  
approved provident fund scheme 认可公积金计划 sd,J 3  
approved provision 核准拨款 ]mo-rhDsM  
approved redeemable share 核准可赎回股份 Ee)T1~;W  
approved regional stock 认可地区性证券 > A Khf  
approved retirement scheme 认可退休金计划 =!kk|_0%E  
approved subordinated loan 核准附属贷款 m4TE5q%3
 
arbitrage 套戥；套汇；套利 ujDd1Bxf?  
arbitrageur 套戥者；套汇者 9i'jjN  
arbitrary amount 临时款项 9E
zj"  
arrangement 措施；安排；协定 -(~.6WnhS  
arrears 欠款 n(b(yXYm]  
arrears of pay 欠付薪酬 gw Oa$f%O  
arrears of revenue 逾期未收税款；逾期未收的帐项 dU6ou'pf  
articles of association 组织章程；组织细则；组织章程细则 xAqb\|$^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `Bo*{}E  
ascertainment of profit 确定利润 r;B8i!gD  
"Asia Clear" “亚洲结算系统”