[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 +i+tp8T+7  
allotment notice 股份配售通知；配股通知 CQ<8P86gt  
allotment of shares 股份分配 U M@naU  
allowable 可获宽免；免税的 Yr+d1(  
allowable business loss 可扣除的营业亏损 V7P6zAJy  
allowable expenses 可扣税的支出 l1}R2lSEO  
allowance 免税额；津贴；备抵；准备金 Khj=llo,  
allowance for debts 债项的免税额 q?yMa9ZZky  
allowance for depreciation by wear and tear 耗损折旧免税额 z4g+2f7h-X  
allowance for funeral expenses 殡殓费的免税额 Fqo&3+J4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^+M><jE9  
allowance for repairs and outgoings 修葺及支出方面的免税额 +I&J7ICV0  
allowance to debtor 给债务人的津贴 ~^x-ym5  
alteration of capital 资本更改 prUHjS  
alternate trustee 候补受托人 Ss 2$n  
amalgamation 合并 E[UO5X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HM):"  
ambit of charges 征税范围；收费范围 <^Nk.E  
amended valuation 经修订的估值 d N<5JQql  
American Commodities Exchange 美国商品交易所 QTYYghz  
American Express Bank Limited 美国运通银行 qp\BV#E  
American Stock Exchange 美国证券交易所 l]$40 j  
amortization 摊销 [7RheXO<  
amount due from banks 存放银行同业的款项 Yq J]7V\  
amount due from banks abroad 存放海外银行同业的款项 ~6 kJ~R4  
amount due from holding companies 控股公司欠款 O] H=s  
amount due from local banks 存放本港银行同业的款项 YwXXXh  
amount due to banks 银行同业的存款 l&3ki!  
amount due to banks abroad 海外银行同业的存款  |#V(p^  
amount due to holding companies 控股公司存款 dnwdFsf  
amount due to local banks 本港银行同业的存款 ]%Y\ZIS  
amount due to outport banks 外埠银行同业的存款 V}SyD(8~  
amount for note issue 发行纸币的款额 n26>>N  
amount of bond 担保契据的款额 9Eg&CZ,9$D  
amount of consideration 代价款额 S*g`d;8gV  
amount of contribution 供款数额 .EG*+,  
amount of indebtedness 负债款额 n$YE !D'  
amount of principal of the loan 贷款本金额 =-qf;5[|  
amount of rates chargeable 应征差饷数额 <raG07{!*  
amount of share capital 股本额 "XhOsMJ  
amount of sums assured 承保款额 ESIzG aM  
amount of variation 变动幅度 \B&6TeR  
amount of vote 拨款数额 <BPRV> 0X  
amount payable 应付款额 JpmB;aL#%  
amount receivable 应收款额 uB;_vC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 # kEOKmO  
analysis 分析 f^?uY8<  
ancillary risk 附属风险 Q&PB]D{  
annual account 周年帐目；周年帐目报表；年度决算；年结 &bLC(e]  
annual accounting date 年结日期 sB6dpD  
annual allowance 每年免税额；年积金；年度津贴；年津 zKxvN3!  
annual balance 年度余额 8R}K?+]  
annual disposable income 每年可动用收入  ,1 P[  
annual estimates 周年预算 ~ezCu
_  
annual fee 年费 (Y2mmd  
annual general meeting 周年大会 -`Q}tg>cT  
annual growth rate 年增率；每年增长率 l{5O5%\,  
annual long-term supplement 长期个案每年补助金 %$TEDr!  
annual pensionable emolument 可供计算退休金的年薪 ;v_V+t<$  
annual report 年报 Mlj#b8  
Annual Report on the Consumer Price Index 《消费物价指数年报》
?PH/?QP  
annual return 周年报表；周年申报表；每年报税表格 KDD@%E  
Annual Return Rules 《周年报表规则》 Sl>>SP  
annual review of consumer prices 每年消费物价回顾 Us-A+)r*!  
annual roll-forward basis 逐年延展方式 *b"CPg/\  
annual salary 年薪 7~b!4x|Z  
annual statement 年度报表；年度决算表 8 %ik853`  
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 P'tMu6+)  
annuitant 年金受益人 BS7J#8cu  
annuity 年金 ErDL^M-`  
annuity contract 年金合约 XV=S)  
annuity on human life 人寿年金 8bOT*^b$H  
antecedent debt 先前的债项 6Y7H|>g)  
ante-dated cheque 倒填日期支票 rl?7W];  
anticipated expenditure 预期开支 @o#+5P  
anticipated net profit 预期纯利 w<t,j~ Pr#  
anticipated revenue 预期收入 5+K;_)   
anti-inflation measure 反通货膨胀措施 q (>c`5  
anti-inflationary stance 反通货膨胀立场 O@jqdJu  
apparent deficit 表面赤字 M&y5AB0  
apparent financial solvency 表面偿债能力 *vnXlV4L  
apparent partner 表面合伙人 yN\e{;z`  
application for personal assessment 个人入息课税申请书 +O+<Go@a  
application of fund 资金应用 "K?Q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ntGq" o  
appointed actuary 委任精算师 .N"~zOV<#  
appointed auditor 委任核数师；委任审计师 os$nL'sq  
appointed trustee 委任的受托人 eN/G i<  
appointer 委任人 c!Dc8=nE0m  
apportioned pro rata 按比例分摊 8Kk\*8 <  
apportionment 分配；分摊 T'1gy }  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =yqHC<8:  
apportionment formula 分摊方程式 >uy%-aXiVa  
apportionment of estate duty 遗产税的分摊 VT=K"`EpQ  
appraisal 估价；评估 fg&eoI'f  
appreciable growth 可观增长 Np2ci~"<
.  
appreciable impact 显着影响 y ~AmG~  
appreciable increase 可观增长 UFENy."P  
appreciation 增值；升值 } 
`T8A  
appreciation against other currencies 相对其他货币升值 maC>LBa2/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !M;A*:-  
appreciation tax 增值税 "8(U\KaX  
appropriation 拨款；拨用；拨付 IU!Ht>  
appropriation account 拨款帐目 Mw^*yW  
Appropriation Bill 拨款法案 64U6C*w+  
appropriation-in-aid system 补助拨款办法 y3IWfiz>/d  
approved assets 核准资产 6)[<)?A.[  
approved basket stock 认可一篮子证券 /P+q}L%  
approved budget 核准预算 ;&f1vi4  
approved charitable donation 认可慈善捐款 }c|UX ZW  
approved charitable institution 认可慈善机构 2P9J' L  
approved currency 核准货币；认可货币 Y~qb;N\  
approved estimates 核准预算 CWlW/>yF B  
approved estimates of expenditure 核准开支预算 @`|)Ia<  
approved overseas insurer 核准海外保险人 k+1gQru{d  
approved overseas trust company 核准海外信托公司 "C
74  
approved pooled investment fund 核准汇集投资基金 `.^ |]|u  
approved provident fund scheme 认可公积金计划 \##5O7/1  
approved provision 核准拨款 x(~<tX~  
approved redeemable share 核准可赎回股份 9B/1*+ M  
approved regional stock 认可地区性证券 ^M
ytp>7  
approved retirement scheme 认可退休金计划 Q_O*oT(0  
approved subordinated loan 核准附属贷款 !LIlt`ag9  
arbitrage 套戥；套汇；套利 8_Z/o5s  
arbitrageur 套戥者；套汇者 YBjdp=als  
arbitrary amount 临时款项 *H2]H@QHN  
arrangement 措施；安排；协定 U<bYFuS"  
arrears 欠款 Gi7RMql6Q  
arrears of pay 欠付薪酬 ebM{OI  
arrears of revenue 逾期未收税款；逾期未收的帐项 n&!+wcJ;Yt  
articles of association 组织章程；组织细则；组织章程细则 O4Dr ]X c]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )^/0cQcJ  
ascertainment of profit 确定利润 D:E9!l'  
"Asia Clear" “亚洲结算系统”