[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 1n,JynJ  
allotment notice 股份配售通知；配股通知 v14[G@V~\  
allotment of shares 股份分配 :4A^~+J  
allowable 可获宽免；免税的 q}8R>`Z{  
allowable business loss 可扣除的营业亏损 fpqKa r  
allowable expenses 可扣税的支出 57#:GN$EL  
allowance 免税额；津贴；备抵；准备金 ,5/g Ng  
allowance for debts 债项的免税额 i7p3GBXh[  
allowance for depreciation by wear and tear 耗损折旧免税额 UOwj"#  
allowance for funeral expenses 殡殓费的免税额 EEaFi8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B>'\g O\ 2  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]l\J"*"aB  
allowance to debtor 给债务人的津贴 +uH1rF_&@  
alteration of capital 资本更改 g,1\Gj%y  
alternate trustee 候补受托人 <;Xj4 J  
amalgamation 合并 oo qNPLa  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1]qhQd-u  
ambit of charges 征税范围；收费范围 3Y8%5/D5  
amended valuation 经修订的估值 f{vnZ|WD  
American Commodities Exchange 美国商品交易所  d2(n3Xf  
American Express Bank Limited 美国运通银行 4v{gc/g  
American Stock Exchange 美国证券交易所 "kL5HD]TC  
amortization 摊销 Lh0<A%  
amount due from banks 存放银行同业的款项 :jhJpm1Xq  
amount due from banks abroad 存放海外银行同业的款项 }X`K3sk2/z  
amount due from holding companies 控股公司欠款 7+z%O3k'I  
amount due from local banks 存放本港银行同业的款项 @U9ov >E  
amount due to banks 银行同业的存款 +[>m`XTq  
amount due to banks abroad 海外银行同业的存款 %@IR7v~  
amount due to holding companies 控股公司存款 +yYz;, \  
amount due to local banks 本港银行同业的存款 7[K$os5al  
amount due to outport banks 外埠银行同业的存款 rj6wKfz  
amount for note issue 发行纸币的款额 "{&!fD~w  
amount of bond 担保契据的款额 dtnAMa5$T  
amount of consideration 代价款额 ^,rbA>/L  
amount of contribution 供款数额 U_!6pqFc  
amount of indebtedness 负债款额 w</
kGK[O  
amount of principal of the loan 贷款本金额 m=#2u4H4  
amount of rates chargeable 应征差饷数额 ){,8}(|  
amount of share capital 股本额 #]Cr zLe  
amount of sums assured 承保款额 .qHgQ_%  
amount of variation 变动幅度 ]v+\v re  
amount of vote 拨款数额 -dza_{&+iZ  
amount payable 应付款额 }6o` in>M  
amount receivable 应收款额 vm Hf$rq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KI#hII[Q.  
analysis 分析 OW6i2>Or  
ancillary risk 附属风险 Va{`es)hky  
annual account 周年帐目；周年帐目报表；年度决算；年结 9 Z4H5!:(  
annual accounting date 年结日期 PsTwJLY   
annual allowance 每年免税额；年积金；年度津贴；年津 3vMfms  
annual balance 年度余额 z S^:Ng5  
annual disposable income 每年可动用收入 h>fY'r)DAx  
annual estimates 周年预算 Xp%JPI {  
annual fee 年费 `i<U;?=0'  
annual general meeting 周年大会 _RAPXU~ 6-  
annual growth rate 年增率；每年增长率 }PoB`H'K5  
annual long-term supplement 长期个案每年补助金 O>}aK.
H  
annual pensionable emolument 可供计算退休金的年薪 L-q.Q  
annual report 年报 1YQ|KJ*K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qxt,@<IK  
annual return 周年报表；周年申报表；每年报税表格 MvQ0"-ZQ  
Annual Return Rules 《周年报表规则》  >.0
B%  
annual review of consumer prices 每年消费物价回顾 |&3[YZY  
annual roll-forward basis 逐年延展方式 L`tr7EEr  
annual salary 年薪 ([^1gG+>J  
annual statement 年度报表；年度决算表 jq%Qc9y  
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 +%o
XPG?  
annuitant 年金受益人 6gNsh  
annuity 年金 P @G2F: }  
annuity contract 年金合约 5hg:@i',  
annuity on human life 人寿年金 +q6/'ErN]m  
antecedent debt 先前的债项 3Oy?_a$  
ante-dated cheque 倒填日期支票 Nxp7/Nn3  
anticipated expenditure 预期开支 ~4<xTP\*  
anticipated net profit 预期纯利 P|l62!m<  
anticipated revenue 预期收入 1=}+NK!  
anti-inflation measure 反通货膨胀措施 ,eW K~ pa  
anti-inflationary stance 反通货膨胀立场 Ho2#'lSKM  
apparent deficit 表面赤字 !0i  
apparent financial solvency 表面偿债能力 -X3yCK?re  
apparent partner 表面合伙人 Et}S*!IS  
application for personal assessment 个人入息课税申请书 !g'kWE [  
application of fund 资金应用 'H0uvvhOp  
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 *?:V)!.2z  
appointed actuary 委任精算师 - c{O!z6sX  
appointed auditor 委任核数师；委任审计师 \C#XKk$OE  
appointed trustee 委任的受托人 \oA>%+]5  
appointer 委任人 B<%cqz@  
apportioned pro rata 按比例分摊 Yw7txp`i  
apportionment 分配；分摊 +`}QIp0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5_!s\5  
apportionment formula 分摊方程式 xf% _HMKc  
apportionment of estate duty 遗产税的分摊
3"FvYv{  
appraisal 估价；评估 x-1RmL_%  
appreciable growth 可观增长 ~4fUaMT  
appreciable impact 显着影响 #ue WU  
appreciable increase 可观增长 f#f<Ii  
appreciation 增值；升值 1DLAf
sLlj  
appreciation against other currencies 相对其他货币升值 H65><38X/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5$$Yce=k  
appreciation tax 增值税 l|RBO+}  
appropriation 拨款；拨用；拨付 K2|2Ks_CS  
appropriation account 拨款帐目 _Wg?H:\  
Appropriation Bill 拨款法案 :{BD/6  
appropriation-in-aid system 补助拨款办法 A#k(0e!O  
approved assets 核准资产 =p{55dR  
approved basket stock 认可一篮子证券 Lz 6b9W  
approved budget 核准预算 Pw+PBIGn4  
approved charitable donation 认可慈善捐款 XB0G7o%1  
approved charitable institution 认可慈善机构 w IQ~a  
approved currency 核准货币；认可货币 =>3wI'I  
approved estimates 核准预算 G5A:C(r  
approved estimates of expenditure 核准开支预算 *@)0TL(03  
approved overseas insurer 核准海外保险人 .Q!_.LX  
approved overseas trust company 核准海外信托公司 [`J91=  
approved pooled investment fund 核准汇集投资基金 F\0 >/  
approved provident fund scheme 认可公积金计划 B!+rO~  
approved provision 核准拨款  ddK\q!0  
approved redeemable share 核准可赎回股份 1V ,Mk#_  
approved regional stock 认可地区性证券 4*Uzomb?q  
approved retirement scheme 认可退休金计划 2i0 .x  
approved subordinated loan 核准附属贷款 Cf
s2tN  
arbitrage 套戥；套汇；套利 UlP2VKM1&  
arbitrageur 套戥者；套汇者 00SYNG!  
arbitrary amount 临时款项 NVnId p  
arrangement 措施；安排；协定 {# `O'F>  
arrears 欠款 *Ri\7CqU"6  
arrears of pay 欠付薪酬 c~``)N  
arrears of revenue 逾期未收税款；逾期未收的帐项  B_Ul&V  
articles of association 组织章程；组织细则；组织章程细则 aC90IJ8^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~F"<Nq  
ascertainment of profit 确定利润 Ah2*7@U  
"Asia Clear" “亚洲结算系统”