[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 ^H4iHjg  
allotment notice 股份配售通知；配股通知 dX*>?a  
allotment of shares 股份分配 2YKM9Ks  
allowable 可获宽免；免税的 cPcV[6)5K9  
allowable business loss 可扣除的营业亏损 -G;1U  
allowable expenses 可扣税的支出 {nefS\#{  
allowance 免税额；津贴；备抵；准备金 m_2P{  
allowance for debts 债项的免税额 M9#QS`G  
allowance for depreciation by wear and tear 耗损折旧免税额 |S{P`)z%f  
allowance for funeral expenses 殡殓费的免税额 bJ m0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 wIF ":'  
allowance for repairs and outgoings 修葺及支出方面的免税额 CD_f[u  
allowance to debtor 给债务人的津贴 `4bd,  
alteration of capital 资本更改 `tG_O  
alternate trustee 候补受托人 yV/ J(  
amalgamation 合并 G)hH?_U#T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nY9qY Fw  
ambit of charges 征税范围；收费范围 2.D!4+&  
amended valuation 经修订的估值 iyYY)roB  
American Commodities Exchange 美国商品交易所 LG#w/).^  
American Express Bank Limited 美国运通银行 \`&pk-uW  
American Stock Exchange 美国证券交易所 es[5B*
5  
amortization 摊销 aT#{t{gkA  
amount due from banks 存放银行同业的款项 &ZN'Ey?  
amount due from banks abroad 存放海外银行同业的款项 $`{q[{  
amount due from holding companies 控股公司欠款 1bg@[YN!;  
amount due from local banks 存放本港银行同业的款项 tR*W-%  
amount due to banks 银行同业的存款 x{
>Y$t]  
amount due to banks abroad 海外银行同业的存款 q7&yb.<KD.  
amount due to holding companies 控股公司存款 -]\E}Ti  
amount due to local banks 本港银行同业的存款 Nf'dT;s.N  
amount due to outport banks 外埠银行同业的存款 eCIRt/ uA  
amount for note issue 发行纸币的款额 P0ltN  
amount of bond 担保契据的款额 K
xc$wN<  
amount of consideration 代价款额 =6<w'>  
amount of contribution 供款数额 &8+6!T
N7  
amount of indebtedness 负债款额 IIQ3|eZ  
amount of principal of the loan 贷款本金额 ckN(`W,xp  
amount of rates chargeable 应征差饷数额 qM>OE8c#/  
amount of share capital 股本额 ~,!hE&LE~  
amount of sums assured 承保款额 :F>L;mp  
amount of variation 变动幅度 C.eV|rc@T  
amount of vote 拨款数额 7G[ GHc>  
amount payable 应付款额 ZqbM%(=z(`  
amount receivable 应收款额 A Ok7G?Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RO$@>vL  
analysis 分析 '%-xe3
  
ancillary risk 附属风险 J)8pqa   
annual account 周年帐目；周年帐目报表；年度决算；年结 {<}I9D5  
annual accounting date 年结日期 ?PE1aB+{:  
annual allowance 每年免税额；年积金；年度津贴；年津 [wio/wc  
annual balance 年度余额 vg:J #M:  
annual disposable income 每年可动用收入 M-Z6TL  
annual estimates 周年预算 GQ-e$D@SfB  
annual fee 年费 }8V;s-1  
annual general meeting 周年大会 I"Q9W|J_&  
annual growth rate 年增率；每年增长率 s/G5wRl<  
annual long-term supplement 长期个案每年补助金 F*4Qa  
annual pensionable emolument 可供计算退休金的年薪 !v5sWVVR  
annual report 年报 /[|}rqX(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <S8I"8 {Mb  
annual return 周年报表；周年申报表；每年报税表格 fb0T/JTw  
Annual Return Rules 《周年报表规则》 {7TJgS  
annual review of consumer prices 每年消费物价回顾 oj^5G ]_<  
annual roll-forward basis 逐年延展方式 ?mYV\kDt\  
annual salary 年薪 "`jZ(+  
annual statement 年度报表；年度决算表 BBU84s[  
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 SJ@8
[n.x  
annuitant 年金受益人 Xw*%3'  
annuity 年金 t)oES>W1  
annuity contract 年金合约 `FYtiv?G  
annuity on human life 人寿年金 yo?g"vbE  
antecedent debt 先前的债项 f`u5\!}=!  
ante-dated cheque 倒填日期支票 \}u7T[R=`  
anticipated expenditure 预期开支 MOp=9d+N~  
anticipated net profit 预期纯利 "lU]tIpCu  
anticipated revenue 预期收入 E2qB :  
anti-inflation measure 反通货膨胀措施 vbWJhjK0h  
anti-inflationary stance 反通货膨胀立场 |%:qhs,  
apparent deficit 表面赤字 iO?gF  
apparent financial solvency 表面偿债能力 mq{$9@3  
apparent partner 表面合伙人 DV7<n&P  
application for personal assessment 个人入息课税申请书 k5fH;  
application of fund 资金应用 s=q%:uCO  
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 c?p0#3%L#  
appointed actuary 委任精算师 _cxm}*}\#
 
appointed auditor 委任核数师；委任审计师 JO&;bT<  
appointed trustee 委任的受托人 Jm]]>K8.3V  
appointer 委任人 q*F ~~J!P  
apportioned pro rata 按比例分摊 (5Z8zNH`3  
apportionment 分配；分摊 =e-a&Ep-z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d739UhKC  
apportionment formula 分摊方程式 .fLi Xx  
apportionment of estate duty 遗产税的分摊 r{R[[]p  
appraisal 估价；评估 w L/p.@  
appreciable growth 可观增长 xI`Uk8-8  
appreciable impact 显着影响 q
19k<BqR  
appreciable increase 可观增长 PEX26==  
appreciation 增值；升值 fw1;i  
appreciation against other currencies 相对其他货币升值 Qb6QXjN Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S|{Yvyp  
appreciation tax 增值税 Q8;x9o@ p  
appropriation 拨款；拨用；拨付 d5w_[=9U  
appropriation account 拨款帐目 ~!3t8Hx6  
Appropriation Bill 拨款法案 .\ ;l
-U  
appropriation-in-aid system 补助拨款办法 z&C{8aQ'  
approved assets 核准资产 DU/9/ I?~  
approved basket stock 认可一篮子证券 SQdzEF  
approved budget 核准预算 lQp89*b?=U  
approved charitable donation 认可慈善捐款 zx\.2<K
 
approved charitable institution 认可慈善机构 */%$6s~  
approved currency 核准货币；认可货币 r!=]Q}`F  
approved estimates 核准预算 $n=W2WJ6f  
approved estimates of expenditure 核准开支预算 Hl^aUp.c  
approved overseas insurer 核准海外保险人 i$`|Y*  
approved overseas trust company 核准海外信托公司 dp"<KcP_  
approved pooled investment fund 核准汇集投资基金 ]Wy^VcqX  
approved provident fund scheme 认可公积金计划 K:>NGGY8r  
approved provision 核准拨款 bGGeg%7  
approved redeemable share 核准可赎回股份 #6*V7@9]3|  
approved regional stock 认可地区性证券 a-T*'F  
approved retirement scheme 认可退休金计划 \b_-mnN"  
approved subordinated loan 核准附属贷款 =gMaaGg p,  
arbitrage 套戥；套汇；套利 q=P f^Xp  
arbitrageur 套戥者；套汇者 ^#a#<8Jz  
arbitrary amount 临时款项 8eOl@}bV  
arrangement 措施；安排；协定 i>ESEmb-  
arrears 欠款 Qv&T E3  
arrears of pay 欠付薪酬 !pd7@FwC  
arrears of revenue 逾期未收税款；逾期未收的帐项 96.IuwL*.s  
articles of association 组织章程；组织细则；组织章程细则 p&k0Rx0Q3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T$gkq>!j<E  
ascertainment of profit 确定利润 Kwy1SyU  
"Asia Clear" “亚洲结算系统”