[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 orcZyYU  
allotment notice 股份配售通知；配股通知 oo$WD6eCR  
allotment of shares 股份分配 /iuUUCk   
allowable 可获宽免；免税的 a< a&63  
allowable business loss 可扣除的营业亏损 =jk-s*g  
allowable expenses 可扣税的支出 ]yj4~_&O  
allowance 免税额；津贴；备抵；准备金 ?<>,XyY  
allowance for debts 债项的免税额 S*2L4Uj`|  
allowance for depreciation by wear and tear 耗损折旧免税额 fl5UY$a2-  
allowance for funeral expenses 殡殓费的免税额 {kRDegby  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dy8In%  
allowance for repairs and outgoings 修葺及支出方面的免税额 e4>L@7  
allowance to debtor 给债务人的津贴 Pq[0vZ_}dN  
alteration of capital 资本更改 $v?
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alternate trustee 候补受托人 q N[\J7Pz9  
amalgamation 合并 LX(iuf+l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~vjr;a(B  
ambit of charges 征税范围；收费范围 c'TiWZP~  
amended valuation 经修订的估值 \>aa8LOe  
American Commodities Exchange 美国商品交易所 ZF/J/
;uI  
American Express Bank Limited 美国运通银行 %z!d4J75  
American Stock Exchange 美国证券交易所 5tgILxSK  
amortization 摊销 O3<Y_I^  
amount due from banks 存放银行同业的款项 QYf/tQg$  
amount due from banks abroad 存放海外银行同业的款项 R&x7Iq:=D  
amount due from holding companies 控股公司欠款 lD;,I^Lt6  
amount due from local banks 存放本港银行同业的款项 C>k;MvqO  
amount due to banks 银行同业的存款 r[UyI3(i^  
amount due to banks abroad 海外银行同业的存款 "Dmw-  
amount due to holding companies 控股公司存款 dEAAm=K,<  
amount due to local banks 本港银行同业的存款 k_En_\c?p2  
amount due to outport banks 外埠银行同业的存款 P"~qio-  
amount for note issue 发行纸币的款额 U4^p({\|-  
amount of bond 担保契据的款额 5b{yA~ty  
amount of consideration 代价款额 d<|lLNS  
amount of contribution 供款数额 b*6c.o  
amount of indebtedness 负债款额 Q'Q72Fg  
amount of principal of the loan 贷款本金额 cciAMQhA  
amount of rates chargeable 应征差饷数额 |Ad6~E+aL-  
amount of share capital 股本额 6b+ WlIb  
amount of sums assured 承保款额 jV|$? Rcl%  
amount of variation 变动幅度 `1[Sv"  
amount of vote 拨款数额 ?V\9,BTb)  
amount payable 应付款额 '7O{*=`oj  
amount receivable 应收款额 Cr V2 V)|G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 die2<'\4%  
analysis 分析 1 ">d|oC  
ancillary risk 附属风险 )kY_"= d  
annual account 周年帐目；周年帐目报表；年度决算；年结 /F8\%l+  
annual accounting date 年结日期 1$3XKw'  
annual allowance 每年免税额；年积金；年度津贴；年津 r3BDq  
annual balance 年度余额 n[MIa]dK  
annual disposable income 每年可动用收入 G|6|;  
annual estimates 周年预算 e2Kpx8kWj  
annual fee 年费 Z9 q{r s  
annual general meeting 周年大会 3qxG?G N  
annual growth rate 年增率；每年增长率
8NF;k5   
annual long-term supplement 长期个案每年补助金 . 'NO~  
annual pensionable emolument 可供计算退休金的年薪 (61twutC  
annual report 年报 xn x1`|1u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !EmR(x  
annual return 周年报表；周年申报表；每年报税表格 ncw ?;  
Annual Return Rules 《周年报表规则》 1UA~J|&gi^  
annual review of consumer prices 每年消费物价回顾 }r<@o3t  
annual roll-forward basis 逐年延展方式 2 cX"#."5p  
annual salary 年薪 < jocfTBk  
annual statement 年度报表；年度决算表 m^oi4mV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i37a}.;  
annuitant 年金受益人 oN6*WNtJ  
annuity 年金 ,C'w(af@}  
annuity contract 年金合约 >s 8:1l  
annuity on human life 人寿年金 GFc  
antecedent debt 先前的债项 zhvk%Y:  
ante-dated cheque 倒填日期支票 Z\
gg<Q  
anticipated expenditure 预期开支 O"s`-OM;n  
anticipated net profit 预期纯利 J%O4IcE  
anticipated revenue 预期收入 IIt^e#s&  
anti-inflation measure 反通货膨胀措施 divZJc  
anti-inflationary stance 反通货膨胀立场 o|*|   
apparent deficit 表面赤字 v[yTk[zd0  
apparent financial solvency 表面偿债能力 cT=wJ  
apparent partner 表面合伙人 LOb'<R\p  
application for personal assessment 个人入息课税申请书 4-nr_ WCm4  
application of fund 资金应用 #+ lq7HJ1  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <11Tqb  
appointed actuary 委任精算师 ]R0A{+]n  
appointed auditor 委任核数师；委任审计师 I}W-5%  
appointed trustee 委任的受托人 uI-76  
appointer 委任人 )Fr;'JYC1S  
apportioned pro rata 按比例分摊 A7,$y!D  
apportionment 分配；分摊 g$-D?~(Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R#Nd|f<  
apportionment formula 分摊方程式 u+tb83~[=  
apportionment of estate duty 遗产税的分摊 +D-+}&oW  
appraisal 估价；评估 gc8PA_bFz  
appreciable growth 可观增长 5bznM[%xO  
appreciable impact 显着影响 Ccd7|L1  
appreciable increase 可观增长 UG?C=Tf  
appreciation 增值；升值 QB|fFj58u  
appreciation against other currencies 相对其他货币升值 ]E8<;t)#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $E_vCB_  
appreciation tax 增值税 GqD!W8+  
appropriation 拨款；拨用；拨付 Py2 5k 0j!  
appropriation account 拨款帐目 $Ex 9  
Appropriation Bill 拨款法案 H{A| ~V)  
appropriation-in-aid system 补助拨款办法 't%%hw-m}  
approved assets 核准资产 *I1W+W`G  
approved basket stock 认可一篮子证券 a4CNPf<$  
approved budget 核准预算 uj1E* 98m  
approved charitable donation 认可慈善捐款 c+i`Zd.m<  
approved charitable institution 认可慈善机构 llG#nDe  
approved currency 核准货币；认可货币 ut5!2t$c  
approved estimates 核准预算 \^(vlcy  
approved estimates of expenditure 核准开支预算 tD0>(41K  
approved overseas insurer 核准海外保险人 nh& <fnh  
approved overseas trust company 核准海外信托公司 6p6Tse]  
approved pooled investment fund 核准汇集投资基金 Z a1|fB  
approved provident fund scheme 认可公积金计划 O2/w:zOg'  
approved provision 核准拨款 n]fbV/x  
approved redeemable share 核准可赎回股份 i7FR78^  
approved regional stock 认可地区性证券 ].f,3itg&  
approved retirement scheme 认可退休金计划 6. 7Kp  
approved subordinated loan 核准附属贷款 \lakT_x  
arbitrage 套戥；套汇；套利 @[kM1:G-F{  
arbitrageur 套戥者；套汇者 R6$F<;nw  
arbitrary amount 临时款项 E!~2\qKT  
arrangement 措施；安排；协定 m#K

%dR  
arrears 欠款 l5OV!<7~X  
arrears of pay 欠付薪酬 u` Qcw|R+  
arrears of revenue 逾期未收税款；逾期未收的帐项 wfTv<WG,.E  
articles of association 组织章程；组织细则；组织章程细则 Qp.
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~)8i5p;P/k  
ascertainment of profit 确定利润 jv=f@:[`I  
"Asia Clear" “亚洲结算系统”