[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 V8&' dhuG  
allotment notice 股份配售通知；配股通知 2mMi=pv9  
allotment of shares 股份分配 Hvy$DX|p  
allowable 可获宽免；免税的 v;Q*0%~  
allowable business loss 可扣除的营业亏损 {.[EXMX  
allowable expenses 可扣税的支出 !
>=lah$&  
allowance 免税额；津贴；备抵；准备金 xO<%lq`  
allowance for debts 债项的免税额 Dv`"3  
allowance for depreciation by wear and tear 耗损折旧免税额 0 z ]H=  
allowance for funeral expenses 殡殓费的免税额 F7nwVDc*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Sl'$w4s   
allowance for repairs and outgoings 修葺及支出方面的免税额 v0=v1G*rvJ  
allowance to debtor 给债务人的津贴 nm]lPKU+Y  
alteration of capital 资本更改 `-R&4%t%  
alternate trustee 候补受托人 F? 6Q(mRl  
amalgamation 合并 ?9!9lSH6%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V[]Pya|s+  
ambit of charges 征税范围；收费范围 1LhZmv  
amended valuation 经修订的估值 /me ]sOkn  
American Commodities Exchange 美国商品交易所 ?z6K/'?  
American Express Bank Limited 美国运通银行 }bdoJ5  
American Stock Exchange 美国证券交易所 &,:!
gYN  
amortization 摊销 2QEH!)lvr  
amount due from banks 存放银行同业的款项 .J&89I]U  
amount due from banks abroad 存放海外银行同业的款项 6gO(  8  
amount due from holding companies 控股公司欠款 #CAZ}];Qx  
amount due from local banks 存放本港银行同业的款项 3 |LRb/|  
amount due to banks 银行同业的存款 ` "-P g5  
amount due to banks abroad 海外银行同业的存款 MLM/!N 7  
amount due to holding companies 控股公司存款 ]@Z nP,8  
amount due to local banks 本港银行同业的存款 4,h)<(d{  
amount due to outport banks 外埠银行同业的存款 }Qe(6'l_  
amount for note issue 发行纸币的款额 :hW(2=%  
amount of bond 担保契据的款额 yV(9@lj3;  
amount of consideration 代价款额 5L~lF8  
amount of contribution 供款数额 +]NpcE'   
amount of indebtedness 负债款额 RW1+y/#%P  
amount of principal of the loan 贷款本金额 L;L_$hu)  
amount of rates chargeable 应征差饷数额 S1@r.z2L  
amount of share capital 股本额 Nq\)o{<1  
amount of sums assured 承保款额 CR2.kuM0~  
amount of variation 变动幅度 M8\/[R\  
amount of vote 拨款数额 P2iuB|B@  
amount payable 应付款额 *n# =3D  
amount receivable 应收款额 "lC>_A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *P]]7DR  
analysis 分析 bwP@}(K  
ancillary risk 附属风险 f}4A,%:1  
annual account 周年帐目；周年帐目报表；年度决算；年结 H.C*IL9  
annual accounting date 年结日期 c&wiTvRV  
annual allowance 每年免税额；年积金；年度津贴；年津 !wfUD2K1  
annual balance 年度余额 aaN
/HE_  
annual disposable income 每年可动用收入 i O?f&u  
annual estimates 周年预算 [q_62[-X  
annual fee 年费 qdKqc,R1{  
annual general meeting 周年大会 _h,_HW)G  
annual growth rate 年增率；每年增长率 -e_TJA  
annual long-term supplement 长期个案每年补助金 %21|-B  
annual pensionable emolument 可供计算退休金的年薪 AcH!KbYf  
annual report 年报 m-;8O /  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fv$w:r]q6  
annual return 周年报表；周年申报表；每年报税表格 Y"KJ`Rx  
Annual Return Rules 《周年报表规则》 ^-mWk?>  
annual review of consumer prices 每年消费物价回顾 iQG]v[$  
annual roll-forward basis 逐年延展方式 _y>d rvg  
annual salary 年薪 `'3 De(  
annual statement 年度报表；年度决算表 omy3<6  
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 *b0z/6  
annuitant 年金受益人 )K$xu(/K  
annuity 年金 hJSWh
5]  
annuity contract 年金合约 YPq:z"`-y4  
annuity on human life 人寿年金 (4yXr|to}  
antecedent debt 先前的债项 |wQ3+WN|  
ante-dated cheque 倒填日期支票 6-/W4L)?>  
anticipated expenditure 预期开支 KydAFxUb  
anticipated net profit 预期纯利 3$ :F/H  
anticipated revenue 预期收入
t]]Ig  
anti-inflation measure 反通货膨胀措施 qxHn+O!h  
anti-inflationary stance 反通货膨胀立场 wxj}k7_(`A  
apparent deficit 表面赤字 ;pOV; q3j  
apparent financial solvency 表面偿债能力 aj .7t=^  
apparent partner 表面合伙人 a|4D6yUw|  
application for personal assessment 个人入息课税申请书 3="vOSJ6&  
application of fund 资金应用 I!u=.[5zdC  
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 fZsw+PSy  
appointed actuary 委任精算师 ;~[}B v  
appointed auditor 委任核数师；委任审计师 #DJZ42  
appointed trustee 委任的受托人 vUO[V$rx  
appointer 委任人 KC2Z@  
apportioned pro rata 按比例分摊 >t'A1`W  
apportionment 分配；分摊 )t7 MD(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;qbK[ 3.  
apportionment formula 分摊方程式 D0kz;X  
apportionment of estate duty 遗产税的分摊 %{:pBt:Z  
appraisal 估价；评估 C0Fd<|[  
appreciable growth 可观增长 0L#i c61U  
appreciable impact 显着影响 *mWl=J;u  
appreciable increase 可观增长 ,g*3u  
appreciation 增值；升值 *kTp(*K/7`  
appreciation against other currencies 相对其他货币升值 ed_+bCNy  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZfVY:U:o>  
appreciation tax 增值税 ohJDu{V  
appropriation 拨款；拨用；拨付 _:5t~29  
appropriation account 拨款帐目 _zzNF93Bn  
Appropriation Bill 拨款法案 /iQh'rp  
appropriation-in-aid system 补助拨款办法 =OPX9oG  
approved assets 核准资产 ~Jw84U{$  
approved basket stock 认可一篮子证券 R~[~(`/S  
approved budget 核准预算 JTBt=u{6^  
approved charitable donation 认可慈善捐款 3$5E1*ed  
approved charitable institution 认可慈善机构 KQ81Oxu*C  
approved currency 核准货币；认可货币 [cznhIvyO  
approved estimates 核准预算 3#]IIj`\  
approved estimates of expenditure 核准开支预算 sN?Rx}  
approved overseas insurer 核准海外保险人 *HGhm04F{  
approved overseas trust company 核准海外信托公司 Vmh$c*TE  
approved pooled investment fund 核准汇集投资基金 L{)t(H>O  
approved provident fund scheme 认可公积金计划 Yjd/  
approved provision 核准拨款 n$7*L9)(C  
approved redeemable share 核准可赎回股份 N1.
1  
approved regional stock 认可地区性证券 IqsUtWSp  
approved retirement scheme 认可退休金计划 ;8eGf'  
approved subordinated loan 核准附属贷款 ~$j;@4  
arbitrage 套戥；套汇；套利
&V+KM"Ow  
arbitrageur 套戥者；套汇者 9Hb|$/FD  
arbitrary amount 临时款项 Eaxsg  
arrangement 措施；安排；协定 34k>O  
arrears 欠款 J65:MaS  
arrears of pay 欠付薪酬 >b5 ;I1o=y  
arrears of revenue 逾期未收税款；逾期未收的帐项 U@n5
:d=  
articles of association 组织章程；组织细则；组织章程细则 $Zw+"AA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~!g2+^G7+P  
ascertainment of profit 确定利润 wqV"fZA\]  
"Asia Clear" “亚洲结算系统”