[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 +0Rr5^8u  
allotment notice 股份配售通知；配股通知 < g<Lf[n$  
allotment of shares 股份分配 eswsxJ/!  
allowable 可获宽免；免税的 `
!j|Ym  
allowable business loss 可扣除的营业亏损 S3=M k~_&  
allowable expenses 可扣税的支出 bV#U&)|  
allowance 免税额；津贴；备抵；准备金 @JWoF^U  
allowance for debts 债项的免税额 :H$D-pbJ4  
allowance for depreciation by wear and tear 耗损折旧免税额 6.Nu[-?  
allowance for funeral expenses 殡殓费的免税额 oOhm`7iy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *@q+A1P7@  
allowance for repairs and outgoings 修葺及支出方面的免税额 V6,D ~7  
allowance to debtor 给债务人的津贴 n7"e 79  
alteration of capital 资本更改 d]OoJK9&&  
alternate trustee 候补受托人 Ey77]\  
amalgamation 合并 U-I
LzK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p1Q[c0NMK  
ambit of charges 征税范围；收费范围 U
n#7@8,  
amended valuation 经修订的估值 JrTSu`S('  
American Commodities Exchange 美国商品交易所 0KyujU?sF  
American Express Bank Limited 美国运通银行 I)E +  
American Stock Exchange 美国证券交易所 2sjP"
:  
amortization 摊销 -&#L4AM%(9  
amount due from banks 存放银行同业的款项 5r<%xanXW/  
amount due from banks abroad 存放海外银行同业的款项 Sq&*K9:z  
amount due from holding companies 控股公司欠款 )EYsqj  
amount due from local banks 存放本港银行同业的款项 j=)Cyg3_%  
amount due to banks 银行同业的存款 2B_6un];W  
amount due to banks abroad 海外银行同业的存款 ch<Fi%)  
amount due to holding companies 控股公司存款 QeA)@x.p  
amount due to local banks 本港银行同业的存款 kx'ncxN~  
amount due to outport banks 外埠银行同业的存款 p#O#MN*  
amount for note issue 发行纸币的款额 =iRi9r'l  
amount of bond 担保契据的款额 !Y-MUZ$f  
amount of consideration 代价款额 `LnLd;Z  
amount of contribution 供款数额 Tk9*@
kqv  
amount of indebtedness 负债款额 PGMu6$  
amount of principal of the loan 贷款本金额 9U6y<X  
amount of rates chargeable 应征差饷数额 |v8>22y  
amount of share capital 股本额 )$yqJ6y5  
amount of sums assured 承保款额 y-}lz#N  
amount of variation 变动幅度 C81+nR  
amount of vote 拨款数额 E=w$r  
amount payable 应付款额 m?xzx^xs/  
amount receivable 应收款额 "OF
YVK\]i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {$>*~.Wu  
analysis 分析 SY["(vP%#  
ancillary risk 附属风险 E8=.TM]L  
annual account 周年帐目；周年帐目报表；年度决算；年结 kj
N9(&D  
annual accounting date 年结日期 N7%Jy?-+  
annual allowance 每年免税额；年积金；年度津贴；年津 TclZdk]%T  
annual balance 年度余额 7*OO k"9  
annual disposable income 每年可动用收入 2Y&z}4'j  
annual estimates 周年预算 4XQv  
annual fee 年费 JJ,Fh .  
annual general meeting 周年大会 QY-P!JD  
annual growth rate 年增率；每年增长率 NaG1j+LN  
annual long-term supplement 长期个案每年补助金 )rz
4IfE  
annual pensionable emolument 可供计算退休金的年薪 Pf6rr9  
annual report 年报 X.,SXNS+B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B[C2uVEX:  
annual return 周年报表；周年申报表；每年报税表格 q+dY&4&u  
Annual Return Rules 《周年报表规则》 LcE!e%3  
annual review of consumer prices 每年消费物价回顾 B c*Rn3i@  
annual roll-forward basis 逐年延展方式 d4[M{LSl  
annual salary 年薪 @pYAqX2  
annual statement 年度报表；年度决算表 xx nW1`]
 
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 e<l Wel  
annuitant 年金受益人  #It{B  
annuity 年金 sBu=@8R]y  
annuity contract 年金合约 <N=
p_m 2T  
annuity on human life 人寿年金 -&M9Yg|Se  
antecedent debt 先前的债项 joAR;J  
ante-dated cheque 倒填日期支票 B y6:
 
anticipated expenditure 预期开支 s8{3~Hv  
anticipated net profit 预期纯利 f<uLbJ6  
anticipated revenue 预期收入 2z:4\Y5  
anti-inflation measure 反通货膨胀措施 d vkA-9  
anti-inflationary stance 反通货膨胀立场 ^;c!)0Q<Z  
apparent deficit 表面赤字 p<`q^D  
apparent financial solvency 表面偿债能力 4B<D.i ;}  
apparent partner 表面合伙人 r=s,Ath  
application for personal assessment 个人入息课税申请书 4NQS'*%D  
application of fund 资金应用 _|wgw^.LJ]  
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
-mO[;lO  
appointed actuary 委任精算师 7cr+a4T33  
appointed auditor 委任核数师；委任审计师 r{#od 7;  
appointed trustee 委任的受托人 #|GP]`YT  
appointer 委任人 SBAq,F'  
apportioned pro rata 按比例分摊 >72j,0=e  
apportionment 分配；分摊 "|]'\4UdzQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]H[RY&GY  
apportionment formula 分摊方程式 =KmjCz:  
apportionment of estate duty 遗产税的分摊 \Z ] <L  
appraisal 估价；评估 9&g//JlD  
appreciable growth 可观增长 Ua,Lg.z  
appreciable impact 显着影响 xQ* U9Wt;T  
appreciable increase 可观增长 rfkk3oy  
appreciation 增值；升值 82YTd(yB
 
appreciation against other currencies 相对其他货币升值 37v!:xF!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YnNB#x8|  
appreciation tax 增值税 245(ajxHC  
appropriation 拨款；拨用；拨付 a/NmM
)  
appropriation account 拨款帐目 9 @!Og(l  
Appropriation Bill 拨款法案 }C}~)qaZv+  
appropriation-in-aid system 补助拨款办法 S?D|"#-,  
approved assets 核准资产 0X~   
approved basket stock 认可一篮子证券 w[uK3Av  
approved budget 核准预算 T6Z2 #  
approved charitable donation 认可慈善捐款 I+!w9o2nZ  
approved charitable institution 认可慈善机构 RN5\,>+  
approved currency 核准货币；认可货币 %q;3bfq@N  
approved estimates 核准预算 k*J}/HO  
approved estimates of expenditure 核准开支预算 y{uRh>l  
approved overseas insurer 核准海外保险人 m[LIM}Gu  
approved overseas trust company 核准海外信托公司 lV
?rC z  
approved pooled investment fund 核准汇集投资基金 %+L:Gm+^g#  
approved provident fund scheme 认可公积金计划 WLP A51R  
approved provision 核准拨款 HN7(-ml=B  
approved redeemable share 核准可赎回股份 6|V713\  
approved regional stock 认可地区性证券 $LRvPan`  
approved retirement scheme 认可退休金计划 0F8y8s  
approved subordinated loan 核准附属贷款 05gU~6AF  
arbitrage 套戥；套汇；套利 h1z[ElEeoP  
arbitrageur 套戥者；套汇者 RgHPYf{  
arbitrary amount 临时款项 L~"~C(g  
arrangement 措施；安排；协定 )TP1i  
arrears 欠款 _k\*4K8L  
arrears of pay 欠付薪酬 T6=c9f?7  
arrears of revenue 逾期未收税款；逾期未收的帐项 _VMW-trG
 
articles of association 组织章程；组织细则；组织章程细则 !e?=I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4'Z=T\:  
ascertainment of profit 确定利润 |_&vW
\  
"Asia Clear" “亚洲结算系统”