[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 v7ae^iU  
allotment notice 股份配售通知；配股通知 =3}+f-6"'  
allotment of shares 股份分配 "evLI?  
allowable 可获宽免；免税的 H&GMq5)B  
allowable business loss 可扣除的营业亏损 hP7nt  
allowable expenses 可扣税的支出 nB
NZ@
nD  
allowance 免税额；津贴；备抵；准备金 ^iGIF~J9  
allowance for debts 债项的免税额 1D*e
u  
allowance for depreciation by wear and tear 耗损折旧免税额 9oaq%Sf   
allowance for funeral expenses 殡殓费的免税额 iBZ+gsSP  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
VC.r  
allowance for repairs and outgoings 修葺及支出方面的免税额 vj#gY2qZ  
allowance to debtor 给债务人的津贴 5X  
alteration of capital 资本更改 A1:Fe9q  
alternate trustee 候补受托人 t'z]<7  
amalgamation 合并 4TLh'?Xu9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M~@\x]p >  
ambit of charges 征税范围；收费范围 9)=as/o  
amended valuation 经修订的估值 >6aCBS?2  
American Commodities Exchange 美国商品交易所 F~{4)`  
American Express Bank Limited 美国运通银行 E&97;VH  
American Stock Exchange 美国证券交易所 _]<]:b
 
amortization 摊销 0[PP-]JS  
amount due from banks 存放银行同业的款项 xd>2TW l#  
amount due from banks abroad 存放海外银行同业的款项 fxc~5~$>  
amount due from holding companies 控股公司欠款 i1/FNem  
amount due from local banks 存放本港银行同业的款项 s6qe5[  
amount due to banks 银行同业的存款 "['YMhu_  
amount due to banks abroad 海外银行同业的存款 >8RIMW2  
amount due to holding companies 控股公司存款 p>MX}^6  
amount due to local banks 本港银行同业的存款 UboOIx5:  
amount due to outport banks 外埠银行同业的存款 ?"L>jr(  
amount for note issue 发行纸币的款额 i4->XvC  
amount of bond 担保契据的款额 wngxVhu8Ld  
amount of consideration 代价款额 !x,3k\M  
amount of contribution 供款数额 #|'8O  
amount of indebtedness 负债款额 %D&FnTa  
amount of principal of the loan 贷款本金额 6/GhQ/T%D  
amount of rates chargeable 应征差饷数额 ']qC,;2  
amount of share capital 股本额 \f+R!  
amount of sums assured 承保款额 +8~S28"Wg3  
amount of variation 变动幅度 wv1?v _4  
amount of vote 拨款数额 a5&wS@) ;  
amount payable 应付款额 SBYRN##n_  
amount receivable 应收款额 ;aD_^XY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s cn!,  
analysis 分析 3 \kT#nr  
ancillary risk 附属风险 Ron^PvvY&  
annual account 周年帐目；周年帐目报表；年度决算；年结 3lKIEPf6r  
annual accounting date 年结日期 0ai4%=d-  
annual allowance 每年免税额；年积金；年度津贴；年津 E fqa*,k  
annual balance 年度余额 D-[0^  
annual disposable income 每年可动用收入 xE
+Go  
annual estimates 周年预算  of(Nq@  
annual fee 年费 (2%C%#]8  
annual general meeting 周年大会 FCI38?`%  
annual growth rate 年增率；每年增长率 C@KYg/nYw  
annual long-term supplement 长期个案每年补助金 AjZT- Q0L  
annual pensionable emolument 可供计算退休金的年薪 |Q7Ch]G  
annual report 年报 Z-:$)0f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5m_@s?P[  
annual return 周年报表；周年申报表；每年报税表格 :pNZQX  
Annual Return Rules 《周年报表规则》
d*H-l3N  
annual review of consumer prices 每年消费物价回顾 |px4a"  
annual roll-forward basis 逐年延展方式 2*Gl|@~N  
annual salary 年薪 Va9vDb6  
annual statement 年度报表；年度决算表 tl#hCy  
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 J,IOp-  
annuitant 年金受益人 gg6&F zp  
annuity 年金 @UvjJ  
annuity contract 年金合约 71f]KalqL  
annuity on human life 人寿年金 mTcLocx  
antecedent debt 先前的债项 n)pBK>+  
ante-dated cheque 倒填日期支票 @ cv`}k  
anticipated expenditure 预期开支 q.MM|;_u`  
anticipated net profit 预期纯利
71wyZJ  
anticipated revenue 预期收入 OD*DHC2rN]  
anti-inflation measure 反通货膨胀措施 |z5olu$gVc  
anti-inflationary stance 反通货膨胀立场 u} KiSZxt  
apparent deficit 表面赤字 o6{XT.z5qx  
apparent financial solvency 表面偿债能力 w$2-t  
apparent partner 表面合伙人 }P^n /  
application for personal assessment 个人入息课税申请书 B{
zIW'Ld  
application of fund 资金应用 ti'OjoJL  
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 4N*^%  
appointed actuary 委任精算师 5nEvnnx0  
appointed auditor 委任核数师；委任审计师 ^GL0|G=(1  
appointed trustee 委任的受托人 L@v0C)
  
appointer 委任人 {9P<G]Z  
apportioned pro rata 按比例分摊 #
&DJ3(T  
apportionment 分配；分摊 4  9#I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .p0;y3so4  
apportionment formula 分摊方程式 smk0*m4  
apportionment of estate duty 遗产税的分摊 f!1KGP  
appraisal 估价；评估 0
E++  
appreciable growth 可观增长 64zO%F*  
appreciable impact 显着影响 :@Q_oyWE8  
appreciable increase 可观增长 |/rBR!kPq  
appreciation 增值；升值 `GH6$\:  
appreciation against other currencies 相对其他货币升值 |Z!C`G[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *r(iegO$  
appreciation tax 增值税 KxiZ x I  
appropriation 拨款；拨用；拨付 7_A(1Lx/l7  
appropriation account 拨款帐目 w/ZV9"BhE  
Appropriation Bill 拨款法案 ysvn*9h+&  
appropriation-in-aid system 补助拨款办法 6`EyzB%.$  
approved assets 核准资产 >a^H7kp  
approved basket stock 认可一篮子证券 *mBn''a"*  
approved budget 核准预算 mz/KGZ5t  
approved charitable donation 认可慈善捐款 W;j*lII  
approved charitable institution 认可慈善机构 x37r{$2  
approved currency 核准货币；认可货币 J&h 3,  
approved estimates 核准预算 ;9b?[G  
approved estimates of expenditure 核准开支预算 I8?egDkk  
approved overseas insurer 核准海外保险人 _"z#I CT(  
approved overseas trust company 核准海外信托公司 MJ>(HJY6?%  
approved pooled investment fund 核准汇集投资基金 N[=nh)m7b  
approved provident fund scheme 认可公积金计划 40+E#z)  
approved provision 核准拨款 60QElJ9D  
approved redeemable share 核准可赎回股份 -BNW\]}  
approved regional stock 认可地区性证券 -Xx,"[sN\w  
approved retirement scheme 认可退休金计划 X/'B*y'=U  
approved subordinated loan 核准附属贷款 hydn" 9;  
arbitrage 套戥；套汇；套利 w/Ia`Tx$  
arbitrageur 套戥者；套汇者 @-Gf+*GZys  
arbitrary amount 临时款项 6eQrupa  
arrangement 措施；安排；协定 "BEU%,w  
arrears 欠款 Ip?Ueaei  
arrears of pay 欠付薪酬 C$rZn%dp(  
arrears of revenue 逾期未收税款；逾期未收的帐项 7!Fu.Ps >  
articles of association 组织章程；组织细则；组织章程细则 69rVW~Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c-`&e-~XKL  
ascertainment of profit 确定利润 b/WVWDyob/  
"Asia Clear" “亚洲结算系统”