[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 $fnFi|-  
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 jr!x)yd  
allowable 可获宽免；免税的 )}u.b-Nt.  
allowable business loss 可扣除的营业亏损 W*U\79H  
allowable expenses 可扣税的支出 {mkYW
-4Se  
allowance 免税额；津贴；备抵；准备金 1YM04*H  
allowance for debts 债项的免税额 ?J<4IvL/  
allowance for depreciation by wear and tear 耗损折旧免税额 YToRG7X#  
allowance for funeral expenses 殡殓费的免税额 u.!Pda  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3s>&h-E  
allowance for repairs and outgoings 修葺及支出方面的免税额 `+* Mr  
allowance to debtor 给债务人的津贴 ze#LX4b I  
alteration of capital 资本更改 B~~rLo:a  
alternate trustee 候补受托人 Uyi_B.:`  
amalgamation 合并 ] YQ*mvI]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =AR'Pad  
ambit of charges 征税范围；收费范围 Z,u:g c+*  
amended valuation 经修订的估值 >#0yd7BST  
American Commodities Exchange 美国商品交易所 4H1s"mP<  
American Express Bank Limited 美国运通银行 elP`5BuN  
American Stock Exchange 美国证券交易所 5RlJybN"o  
amortization 摊销 NO9Jre  
amount due from banks 存放银行同业的款项 |0-5-.  
amount due from banks abroad 存放海外银行同业的款项 0V` /oaW;  
amount due from holding companies 控股公司欠款 P5aHLNit  
amount due from local banks 存放本港银行同业的款项 t3bDi/m  
amount due to banks 银行同业的存款 YTYYb#" Q  
amount due to banks abroad 海外银行同业的存款 C{Npipd}v  
amount due to holding companies 控股公司存款 \h #vL  
amount due to local banks 本港银行同业的存款 l"ih+%
S  
amount due to outport banks 外埠银行同业的存款 cQ+V4cW Z  
amount for note issue 发行纸币的款额 yil{RfBEr_  
amount of bond 担保契据的款额 n|^-qy'w  
amount of consideration 代价款额 eUBk^C]\  
amount of contribution 供款数额 Q7#Q6- Q  
amount of indebtedness 负债款额 'VF9j\a  
amount of principal of the loan 贷款本金额 ?rHc%H  
amount of rates chargeable 应征差饷数额 `CHgTkv  
amount of share capital 股本额 ]`UJwq  
amount of sums assured 承保款额 BJlF@F#  
amount of variation 变动幅度 ;GE0iSC  
amount of vote 拨款数额 %oN ^1a'&)  
amount payable 应付款额 fT'A{&h|U  
amount receivable 应收款额 R$w=+%F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a2YdkdjT  
analysis 分析 ?|8
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ancillary risk 附属风险 !
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annual account 周年帐目；周年帐目报表；年度决算；年结 du47la 3  
annual accounting date 年结日期 v8wN2[fC  
annual allowance 每年免税额；年积金；年度津贴；年津 hr)TC-  
annual balance 年度余额 e=_*
\`/CN  
annual disposable income 每年可动用收入 2gFQHV  
annual estimates 周年预算 wBmbn=>#S  
annual fee 年费 wePMBL1P*  
annual general meeting 周年大会 
LFh(. }  
annual growth rate 年增率；每年增长率 l sUQ7%f  
annual long-term supplement 长期个案每年补助金 DpTQPu9  
annual pensionable emolument 可供计算退休金的年薪 0jg-]  
annual report 年报 Y4b"(ZhM_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =zbrXtp,  
annual return 周年报表；周年申报表；每年报税表格 6o6m"6  
Annual Return Rules 《周年报表规则》 U;{VL!  
annual review of consumer prices 每年消费物价回顾 oTfEX4 t {  
annual roll-forward basis 逐年延展方式 ,@>B#%Nz  
annual salary 年薪 \w`Il"} V  
annual statement 年度报表；年度决算表 E%$FX'8&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 VoP(!.Ua>7  
annuitant 年金受益人 B|!YGfL  
annuity 年金 ,',fO?Qv'  
annuity contract 年金合约 ql_aDoj  
annuity on human life 人寿年金 
3 #jPQ[+  
antecedent debt 先前的债项 9]kWM]B)o  
ante-dated cheque 倒填日期支票 6%:'2;xM  
anticipated expenditure 预期开支 wGbD%=  
anticipated net profit 预期纯利 242lR0#aY  
anticipated revenue 预期收入 x#pTB.  
anti-inflation measure 反通货膨胀措施 Fv(zql  
anti-inflationary stance 反通货膨胀立场 s<^UAdLnl  
apparent deficit 表面赤字 )b5MP1H  
apparent financial solvency 表面偿债能力 0WYVt"|;}c  
apparent partner 表面合伙人 aP4r6lLv+  
application for personal assessment 个人入息课税申请书 +n%WmRf6!  
application of fund 资金应用 B\N,%vsx#U  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 n1!u aUC  
appointed actuary 委任精算师 #<l;YT8  
appointed auditor 委任核数师；委任审计师 ,9q5jOnk  
appointed trustee 委任的受托人 m2\ZnC  
appointer 委任人 ?2.<y_1  
apportioned pro rata 按比例分摊 =k0l>)  
apportionment 分配；分摊 -<CBxyZa&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =(@J+Ou  
apportionment formula 分摊方程式 f$/Daq <M  
apportionment of estate duty 遗产税的分摊 )8P<ZtEU  
appraisal 估价；评估 JJ[J'xl@  
appreciable growth 可观增长 `bivAL  
appreciable impact 显着影响
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appreciable increase 可观增长 qzV:N8+,`  
appreciation 增值；升值 2uqdx'^"  
appreciation against other currencies 相对其他货币升值 $'kIo*cZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X;zy1ZH  
appreciation tax 增值税 "y5c)l(Rg  
appropriation 拨款；拨用；拨付 uv._N6mj  
appropriation account 拨款帐目 B \[P/AC  
Appropriation Bill 拨款法案 z^=9 %tLJ  
appropriation-in-aid system 补助拨款办法 G$`/86A)  
approved assets 核准资产 {wCQ#V  
approved basket stock 认可一篮子证券 l$.C40v  
approved budget 核准预算 _`ot||J  
approved charitable donation 认可慈善捐款 wYNh0QlBH  
approved charitable institution 认可慈善机构 W!+5}\?  
approved currency 核准货币；认可货币 <BT}Tv9  
approved estimates 核准预算 _H@S(!  
approved estimates of expenditure 核准开支预算 -,}f6*  
approved overseas insurer 核准海外保险人 lZE x0  
approved overseas trust company 核准海外信托公司 "EHwv2Hm>  
approved pooled investment fund 核准汇集投资基金 Z\`uI+`  
approved provident fund scheme 认可公积金计划 7pr@aA"vgj  
approved provision 核准拨款 =j}]-!  
approved redeemable share 核准可赎回股份 7 2luTR Q  
approved regional stock 认可地区性证券 9G 9!=J  
approved retirement scheme 认可退休金计划 m<TKy_C`  
approved subordinated loan 核准附属贷款 P(qUx9  
arbitrage 套戥；套汇；套利 }!5"EL(L80  
arbitrageur 套戥者；套汇者 ~eE2!/%9  
arbitrary amount 临时款项 1^Ci$ra  
arrangement 措施；安排；协定 f~8Xue,l"  
arrears 欠款 $Jx] FZDQ  
arrears of pay 欠付薪酬 WVp14Z?k  
arrears of revenue 逾期未收税款；逾期未收的帐项 &P,8)YA  
articles of association 组织章程；组织细则；组织章程细则 ^%*%=LJm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @ L?7`VoE  
ascertainment of profit 确定利润 |a/"7B|?\  
"Asia Clear" “亚洲结算系统”