[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 n Zx^ej\  
allotment notice 股份配售通知；配股通知 [tt_>O  
allotment of shares 股份分配 HQ4WunH2Y  
allowable 可获宽免；免税的 ji,`?  
allowable business loss 可扣除的营业亏损 +&_n[;
 
allowable expenses 可扣税的支出 ZWx[@5  
allowance 免税额；津贴；备抵；准备金 ! c~3`7v  
allowance for debts 债项的免税额 O,J,Q|`H&  
allowance for depreciation by wear and tear 耗损折旧免税额 T%}x%9VO7  
allowance for funeral expenses 殡殓费的免税额 ,<OS:]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J[K>)@I/  
allowance for repairs and outgoings 修葺及支出方面的免税额 l>HB0o  
allowance to debtor 给债务人的津贴 Dn~t_n  
alteration of capital 资本更改 !a'{gw  
alternate trustee 候补受托人 waV4~BdL  
amalgamation 合并 )In;nc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )5 ;|mV  
ambit of charges 征税范围；收费范围 [vdC$9z,  
amended valuation 经修订的估值 ROfke.N\'  
American Commodities Exchange 美国商品交易所 )OGO wStz  
American Express Bank Limited 美国运通银行 W$" >\A0%  
American Stock Exchange 美国证券交易所 
J/vcP
 
amortization 摊销 tE=$#  
amount due from banks 存放银行同业的款项 yaX%<KBa\  
amount due from banks abroad 存放海外银行同业的款项 Gh'{O/F4*  
amount due from holding companies 控股公司欠款 .8|5;!`WB  
amount due from local banks 存放本港银行同业的款项 $~A\l@xAG  
amount due to banks 银行同业的存款 oX/#Mct{s  
amount due to banks abroad 海外银行同业的存款 U.WMu%  
amount due to holding companies 控股公司存款 ,(#n8|q4  
amount due to local banks 本港银行同业的存款 FFF7f5F  
amount due to outport banks 外埠银行同业的存款 VD=F{|^  
amount for note issue 发行纸币的款额 } /Iw]!lK2  
amount of bond 担保契据的款额 I)G.tJZ e  
amount of consideration 代价款额 ~BI! l  
amount of contribution 供款数额 LA837%)  
amount of indebtedness 负债款额 @ |~D?&<\  
amount of principal of the loan 贷款本金额 a4 !6K  
amount of rates chargeable 应征差饷数额 L w/ZKXDU2  
amount of share capital 股本额 =1F F2#zS  
amount of sums assured 承保款额 T=cb:PD{%  
amount of variation 变动幅度 R&}{_1dj8  
amount of vote 拨款数额 QlxlT$o}  
amount payable 应付款额 y {Mh ?H  
amount receivable 应收款额 iJu$& u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RAEiIf!3  
analysis 分析 lGX_5R  
ancillary risk 附属风险 &4L+[M{J@4  
annual account 周年帐目；周年帐目报表；年度决算；年结 TUd=qnu  
annual accounting date 年结日期 H*dQTy,  
annual allowance 每年免税额；年积金；年度津贴；年津 +)d7SWO6]!  
annual balance 年度余额 Wuji'sxTs  
annual disposable income 每年可动用收入 |<7nf75c}  
annual estimates 周年预算 Hn(L0#Oqy  
annual fee 年费 Dr"F5Wbg  
annual general meeting 周年大会 9hs7B!3pc>  
annual growth rate 年增率；每年增长率 zd[cp@  
annual long-term supplement 长期个案每年补助金 .aR$ou,7  
annual pensionable emolument 可供计算退休金的年薪 r+Y]S-o:  
annual report 年报 )'?@raB!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3sGe#s%  
annual return 周年报表；周年申报表；每年报税表格 ps?B;P  
Annual Return Rules 《周年报表规则》 Wv)2dD2I
 
annual review of consumer prices 每年消费物价回顾 = P{]3K  
annual roll-forward basis 逐年延展方式 UbV} !  
annual salary 年薪 <^jW  
annual statement 年度报表；年度决算表 ='
r4zz  
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 !7[Rhk7bW  
annuitant 年金受益人 uH!;4@uI  
annuity 年金 qdVExO&  
annuity contract 年金合约 * Y Y:JLe  
annuity on human life 人寿年金 .:s**UiDR  
antecedent debt 先前的债项 Eq/%k $6#1  
ante-dated cheque 倒填日期支票 =u`^QE  
anticipated expenditure 预期开支 7":0CU%%  
anticipated net profit 预期纯利 CpICb9w  
anticipated revenue 预期收入 ;H8A "$%n~  
anti-inflation measure 反通货膨胀措施  kQm\;[R  
anti-inflationary stance 反通货膨胀立场 M0%):P?x  
apparent deficit 表面赤字 8>K2[cPD  
apparent financial solvency 表面偿债能力 *tT}y(M  
apparent partner 表面合伙人 /CN^">|_  
application for personal assessment 个人入息课税申请书 %@jv\J  
application of fund 资金应用 (UTt_ry g  
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 O-vvFl#4  
appointed actuary 委任精算师  0$l D  
appointed auditor 委任核数师；委任审计师 E8 Wgm 8  
appointed trustee 委任的受托人 `795K8  
appointer 委任人 Si]8*>}-B  
apportioned pro rata 按比例分摊 qN_jsJ  
apportionment 分配；分摊 z|SLH<~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PR Cr7f  
apportionment formula 分摊方程式 ghiFI<)VY  
apportionment of estate duty 遗产税的分摊 q-}J0vu\K  
appraisal 估价；评估 2FS,B\d  
appreciable growth 可观增长 -K)P|'-?m  
appreciable impact 显着影响 '?k*wEu  
appreciable increase 可观增长 dDy9yw%f?  
appreciation 增值；升值 <H~ (iQ  
appreciation against other currencies 相对其他货币升值 d+fig{<b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L+s,,k  
appreciation tax 增值税 X J y]d/  
appropriation 拨款；拨用；拨付 #.%;U' #O  
appropriation account 拨款帐目 p]#%e0  
Appropriation Bill 拨款法案 xFS`#1  
appropriation-in-aid system 补助拨款办法 9oY%v7  
approved assets 核准资产 *Ta*0Fr=9|  
approved basket stock 认可一篮子证券 }45&s9m=  
approved budget 核准预算 cQUmcK/,  
approved charitable donation 认可慈善捐款 jfHVXu^M  
approved charitable institution 认可慈善机构 W6~B~L  
approved currency 核准货币；认可货币 6?ylSQ]1  
approved estimates 核准预算 pUr.<yc&u  
approved estimates of expenditure 核准开支预算 avk0pY(n  
approved overseas insurer 核准海外保险人 hun/H4f|  
approved overseas trust company 核准海外信托公司 i3>7R'q>  
approved pooled investment fund 核准汇集投资基金 @K]D :MSS  
approved provident fund scheme 认可公积金计划 e?G] fz  
approved provision 核准拨款 z&d&Ky  
approved redeemable share 核准可赎回股份
dd>stp   
approved regional stock 认可地区性证券 x5 3aGi|  
approved retirement scheme 认可退休金计划 [>4Ou^=1  
approved subordinated loan 核准附属贷款 ?E2/ CM  
arbitrage 套戥；套汇；套利 6546"sU  
arbitrageur 套戥者；套汇者 `hL16S  
arbitrary amount 临时款项 fXBA P10#  
arrangement 措施；安排；协定 l>S~)FNwXJ  
arrears 欠款 hHdH#-O:4"  
arrears of pay 欠付薪酬 !B(6  
arrears of revenue 逾期未收税款；逾期未收的帐项 QE$sXP7&u  
articles of association 组织章程；组织细则；组织章程细则 (~N&ov  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ah28D!Gor  
ascertainment of profit 确定利润 Je+z\eT!5<  
"Asia Clear" “亚洲结算系统”