[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 Vd1.g{yPV  
allotment notice 股份配售通知；配股通知 Yx>=(B  
allotment of shares 股份分配 ;n?H/(6X8>  
allowable 可获宽免；免税的 L?23Av0W  
allowable business loss 可扣除的营业亏损 %nSLe~b  
allowable expenses 可扣税的支出 DfXXN  
allowance 免税额；津贴；备抵；准备金 (ylpH`  
allowance for debts 债项的免税额 !:'%'@uc  
allowance for depreciation by wear and tear 耗损折旧免税额 !/[/w39D0o  
allowance for funeral expenses 殡殓费的免税额 *$0uAN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :RBp  
allowance for repairs and outgoings 修葺及支出方面的免税额 0L9z[2sj  
allowance to debtor 给债务人的津贴 VK5|w:  
alteration of capital 资本更改 @rB!47!  
alternate trustee 候补受托人 TGlIt<&  
amalgamation 合并 i?.MD+f8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %ZDo;l+<F6  
ambit of charges 征税范围；收费范围 `%SFu  
amended valuation 经修订的估值 }uz*6Z(S  
American Commodities Exchange 美国商品交易所 TyI"fP  
American Express Bank Limited 美国运通银行 o4^rE<vJ  
American Stock Exchange 美国证券交易所 (&npr96f  
amortization 摊销 sG!SSRL@  
amount due from banks 存放银行同业的款项
U ]Ek5p  
amount due from banks abroad 存放海外银行同业的款项 8!(4;fN$j.  
amount due from holding companies 控股公司欠款 Bb_R~1 l  
amount due from local banks 存放本港银行同业的款项 ]2`PS<a2  
amount due to banks 银行同业的存款 -Jr6aai3+  
amount due to banks abroad 海外银行同业的存款 hN=YC\l  
amount due to holding companies 控股公司存款 wi-O}*O   
amount due to local banks 本港银行同业的存款 <xe=G]v  
amount due to outport banks 外埠银行同业的存款 5xtIez]x?  
amount for note issue 发行纸币的款额 ,HO~NqmB4  
amount of bond 担保契据的款额 Oc8]A=M12  
amount of consideration 代价款额 -rb]<FrL^  
amount of contribution 供款数额 n&DRh.@  
amount of indebtedness 负债款额 Lf`LFPKb  
amount of principal of the loan 贷款本金额 -!zyit5B  
amount of rates chargeable 应征差饷数额 i"V2=jTeBv  
amount of share capital 股本额 bL v_<\:m  
amount of sums assured 承保款额 C]59@z;+bN  
amount of variation 变动幅度 yqi=9NB  
amount of vote 拨款数额 ,<!_MNw[  
amount payable 应付款额 wDJbax?  
amount receivable 应收款额 ;<i`6e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KjFNb;mM  
analysis 分析 c((^l&  
ancillary risk 附属风险 BIovPvq;i  
annual account 周年帐目；周年帐目报表；年度决算；年结 t6V@00M@  
annual accounting date 年结日期 #z$FxZT<b  
annual allowance 每年免税额；年积金；年度津贴；年津 g).k+  
annual balance 年度余额 XaOq&7  
annual disposable income 每年可动用收入 [}-CXB  
annual estimates 周年预算 Z \Qa6f!  
annual fee 年费 Z:7X=t=  
annual general meeting 周年大会 s4h3mypw
 
annual growth rate 年增率；每年增长率 $Pv;>fHu  
annual long-term supplement 长期个案每年补助金 jLRUWg  
annual pensionable emolument 可供计算退休金的年薪 )xwWig.  
annual report 年报 ?|Y/&/;%I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Pyeb`AXE9  
annual return 周年报表；周年申报表；每年报税表格 Q%:#xG5AmE  
Annual Return Rules 《周年报表规则》 #Q320}]{  
annual review of consumer prices 每年消费物价回顾 S^ij %  
annual roll-forward basis 逐年延展方式
94Wf
]  
annual salary 年薪 >5G2!Ns'  
annual statement 年度报表；年度决算表 ?fF{M%i-%  
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 iF:`rIC  
annuitant 年金受益人 ^,F8 ha  
annuity 年金 ?L.c~w;l  
annuity contract 年金合约 (9R;a np  
annuity on human life 人寿年金 Pt<lHfd  
antecedent debt 先前的债项 2 ' fg  
ante-dated cheque 倒填日期支票 Q(Uj5aX  
anticipated expenditure 预期开支 O :P%gz4  
anticipated net profit 预期纯利 d9@!se9&Z  
anticipated revenue 预期收入 bj)dYjf  
anti-inflation measure 反通货膨胀措施 Ip_S8 ;;  
anti-inflationary stance 反通货膨胀立场 ,jVj9m  
apparent deficit 表面赤字 >:7W.QLRU  
apparent financial solvency 表面偿债能力 2Hltgt,  
apparent partner 表面合伙人 P5{|U"Y_  
application for personal assessment 个人入息课税申请书 m#y?k1GY  
application of fund 资金应用 }ti+tM*  
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 i&KD)&9b#  
appointed actuary 委任精算师 57:Wh=x  
appointed auditor 委任核数师；委任审计师 #IH7WaN  
appointed trustee 委任的受托人 +Ja9p  
appointer 委任人 NY]`1yy  
apportioned pro rata 按比例分摊 Sg$14B  
apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GWP;;x%  
apportionment formula 分摊方程式 CH h]v.V  
apportionment of estate duty 遗产税的分摊 d3 h^L  
appraisal 估价；评估 P\#z[TuHKC  
appreciable growth 可观增长 bqBgq  
appreciable impact 显着影响 8'c_&\kdv  
appreciable increase 可观增长 z>_jC+  
appreciation 增值；升值 WR;"^<i9  
appreciation against other currencies 相对其他货币升值 "b6ZAgx
v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7
vBB <\  
appreciation tax 增值税 "f'pa&oHi  
appropriation 拨款；拨用；拨付 8p3pw=p  
appropriation account 拨款帐目 TMsEHd  
Appropriation Bill 拨款法案 @r.u 8e)l  
appropriation-in-aid system 补助拨款办法 ]F&<{\:_}  
approved assets 核准资产 F,B,D^WD  
approved basket stock 认可一篮子证券 B5%N@g$`j  
approved budget 核准预算 P
<@Yux#  
approved charitable donation 认可慈善捐款 [ ;5?=X,LD  
approved charitable institution 认可慈善机构 H
}KJd5A7  
approved currency 核准货币；认可货币 y7 tK>aD}  
approved estimates 核准预算 y~jKytq^@  
approved estimates of expenditure 核准开支预算 {. r/tV5IH  
approved overseas insurer 核准海外保险人  %trtP  
approved overseas trust company 核准海外信托公司 @WuB&uF=d  
approved pooled investment fund 核准汇集投资基金 )KvQaC  
approved provident fund scheme 认可公积金计划 71GLqn?  
approved provision 核准拨款 g2 dvs  
approved redeemable share 核准可赎回股份 4qw&G  
approved regional stock 认可地区性证券 }^J&D=J5V  
approved retirement scheme 认可退休金计划 Q+4
xU  
approved subordinated loan 核准附属贷款 ;D5B$ @W>  
arbitrage 套戥；套汇；套利 {ZK"K+;h  
arbitrageur 套戥者；套汇者 E%L]ifA9!  
arbitrary amount 临时款项 *.ffyBI*~  
arrangement 措施；安排；协定 Dim,HPx]d  
arrears 欠款 Q^qG=  
arrears of pay 欠付薪酬 mUi|vq)`=D  
arrears of revenue 逾期未收税款；逾期未收的帐项 qx! NU}6  
articles of association 组织章程；组织细则；组织章程细则 gd9ZlHo'Id  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G:qkk(6_#  
ascertainment of profit 确定利润 f#xqu+)Z  
"Asia Clear" “亚洲结算系统”