[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 \)rMC]  
allotment notice 股份配售通知；配股通知 # dL,d6a  
allotment of shares 股份分配 t(6]j#5   
allowable 可获宽免；免税的 ( _6j@?u  
allowable business loss 可扣除的营业亏损 6PYt>r&TO  
allowable expenses 可扣税的支出 |-b\N6 }  
allowance 免税额；津贴；备抵；准备金 boGdZ2$h4  
allowance for debts 债项的免税额 G)%V 3h  
allowance for depreciation by wear and tear 耗损折旧免税额 Zk((VZ(y  
allowance for funeral expenses 殡殓费的免税额 C@eL9R;N1  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Eu'E;*-f  
allowance for repairs and outgoings 修葺及支出方面的免税额 3*~`z9-z  
allowance to debtor 给债务人的津贴 ]tN)HRk1  
alteration of capital 资本更改 QK[^G6TI  
alternate trustee 候补受托人 ,v K%e>e&  
amalgamation 合并 {)lZfj}l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W&)f#/M8  
ambit of charges 征税范围；收费范围 ;mQ|+|F6X  
amended valuation 经修订的估值 ;_c&J&I  
American Commodities Exchange 美国商品交易所
&)tiO>B^6  
American Express Bank Limited 美国运通银行 `gx\m=xG  
American Stock Exchange 美国证券交易所 R}gdN-941  
amortization 摊销 '`2'<^yO  
amount due from banks 存放银行同业的款项 L?+N: G  
amount due from banks abroad 存放海外银行同业的款项 rHB>jN@$  
amount due from holding companies 控股公司欠款 J<"K`|F  
amount due from local banks 存放本港银行同业的款项 Ie/_gz^  
amount due to banks 银行同业的存款 XYuX+&XW/  
amount due to banks abroad 海外银行同业的存款 (WC =om  
amount due to holding companies 控股公司存款 9dNkKMc@  
amount due to local banks 本港银行同业的存款 jq%<Z,rh  
amount due to outport banks 外埠银行同业的存款 Y4 z  
amount for note issue 发行纸币的款额 PiM(QR  
amount of bond 担保契据的款额 E > GmFw  
amount of consideration 代价款额 F_'{:v1GW  
amount of contribution 供款数额 x5uz$g  
amount of indebtedness 负债款额 bWp:!w#K  
amount of principal of the loan 贷款本金额 f?tU5EX  
amount of rates chargeable 应征差饷数额  94PI  
amount of share capital 股本额 W9Azp8)p
]  
amount of sums assured 承保款额 f}(4v1T  
amount of variation 变动幅度 !~9ASpqvPy  
amount of vote 拨款数额 :JG5)H}j+  
amount payable 应付款额 ejZ-A?f-K  
amount receivable 应收款额 dY&v(~&;]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |.$B,cEd  
analysis 分析 @[9  
ancillary risk 附属风险 ~Ze!F"  
annual account 周年帐目；周年帐目报表；年度决算；年结 3-hcKE  
annual accounting date 年结日期 W7WHDL^  
annual allowance 每年免税额；年积金；年度津贴；年津 3]?='Qq.(  
annual balance 年度余额 z 0/+P  
annual disposable income 每年可动用收入 Yc]k<tQ  
annual estimates 周年预算 %<nGm\  
annual fee 年费 x}K|\KXy  
annual general meeting 周年大会 7V::P_aUY  
annual growth rate 年增率；每年增长率 _]o7iqtv  
annual long-term supplement 长期个案每年补助金 T90O.]S  
annual pensionable emolument 可供计算退休金的年薪 |
Jd8ul:&e  
annual report 年报 i /[{xRXiR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i*N2@Z[  
annual return 周年报表；周年申报表；每年报税表格 y4jiOhF<d  
Annual Return Rules 《周年报表规则》 !9 kNL  
annual review of consumer prices 每年消费物价回顾 ^UKY1Q.  
annual roll-forward basis 逐年延展方式 Q2ne]MI  
annual salary 年薪 }EwE#sZ#  
annual statement 年度报表；年度决算表 S;#: ~?dU  
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 kR %,:   
annuitant 年金受益人 2QbKh)  
annuity 年金 '6qH@r4Z<  
annuity contract 年金合约 59D'*!l-  
annuity on human life 人寿年金 \A\  
antecedent debt 先前的债项 5A`>3w{3n  
ante-dated cheque 倒填日期支票 [>?|wQy>=  
anticipated expenditure 预期开支 h SS9mQ  
anticipated net profit 预期纯利 >oJabR  
anticipated revenue 预期收入 j:1N&7<FU  
anti-inflation measure 反通货膨胀措施 N\ Mdia  
anti-inflationary stance 反通货膨胀立场 /r'Fq =z  
apparent deficit 表面赤字 jRC{8^
98  
apparent financial solvency 表面偿债能力 ,^c-}`!K  
apparent partner 表面合伙人 vzI>:Bf  
application for personal assessment 个人入息课税申请书 xI?'Nh  
application of fund 资金应用 &77J,\C$:  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 8/R$}b><  
appointed actuary 委任精算师 3lWGa7<4Z  
appointed auditor 委任核数师；委任审计师 !%t@wQ]\hG  
appointed trustee 委任的受托人 O
XM=@B<"  
appointer 委任人 3Y)z{o>P  
apportioned pro rata 按比例分摊 VO:  
apportionment 分配；分摊 W895@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yxu7YGp%  
apportionment formula 分摊方程式 Vbp
@n  
apportionment of estate duty 遗产税的分摊 F-:AT$Ok  
appraisal 估价；评估 OCdX'HN5Y  
appreciable growth 可观增长 G2wSd'n*y  
appreciable impact 显着影响 5g-1pzP9  
appreciable increase 可观增长 ^E\4`  
appreciation 增值；升值 sYXLVJ>b  
appreciation against other currencies 相对其他货币升值 h~sTi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h#UPU7;  
appreciation tax 增值税 apJXRH`  
appropriation 拨款；拨用；拨付 {f4jE#a
>v  
appropriation account 拨款帐目 P|ibUxSA~,  
Appropriation Bill 拨款法案 \PN*gDmX  
appropriation-in-aid system 补助拨款办法 Xmmj.ZUr  
approved assets 核准资产 sSKD"  
approved basket stock 认可一篮子证券 C3=0st$  
approved budget 核准预算 aOinD  
approved charitable donation 认可慈善捐款 <e 9d5-2  
approved charitable institution 认可慈善机构 u8?$ W%eW  
approved currency 核准货币；认可货币 |4/rVj"  
approved estimates 核准预算 5#f_1 V  
approved estimates of expenditure 核准开支预算 /<T{g0s  
approved overseas insurer 核准海外保险人 3%9XJ]Qao  
approved overseas trust company 核准海外信托公司 u{uqK7]+  
approved pooled investment fund 核准汇集投资基金 )g8Kicox5  
approved provident fund scheme 认可公积金计划 H'$H@Kn]-  
approved provision 核准拨款 DS4y@,/)'  
approved redeemable share 核准可赎回股份 v\9f 8|K  
approved regional stock 认可地区性证券 e9'0CH<  
approved retirement scheme 认可退休金计划 "\+\,C  
approved subordinated loan 核准附属贷款 a6:hH@,  
arbitrage 套戥；套汇；套利 7fWZ/;p  
arbitrageur 套戥者；套汇者 jpYZ) So-  
arbitrary amount 临时款项 f\$_^dV  
arrangement 措施；安排；协定 !}x-o`a5  
arrears 欠款 VPO~veQ  
arrears of pay 欠付薪酬 mmjWLrhlu  
arrears of revenue 逾期未收税款；逾期未收的帐项 W+GBSl
 
articles of association 组织章程；组织细则；组织章程细则 I t2:2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UT{`'#iT  
ascertainment of profit 确定利润 cna%;f.  
"Asia Clear" “亚洲结算系统”