[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 Xl*-A|:j  
allotment notice 股份配售通知；配股通知 F]?$Q'U  
allotment of shares 股份分配 <FK7Rz:4T  
allowable 可获宽免；免税的 /ADxHw`k  
allowable business loss 可扣除的营业亏损 0KT{K(  
allowable expenses 可扣税的支出 S8vmXlD  
allowance 免税额；津贴；备抵；准备金 e
mS+%6U  
allowance for debts 债项的免税额 HNuwq\w  
allowance for depreciation by wear and tear 耗损折旧免税额 cCV"(Oo[H|  
allowance for funeral expenses 殡殓费的免税额 +msHQk5#$m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e?lqs,m@"  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,em6wIq,  
allowance to debtor 给债务人的津贴 1I
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alteration of capital 资本更改 6eK^T=  
alternate trustee 候补受托人 #-HN[U?Gs  
amalgamation 合并 khv!\^&DD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pmW=l/6+V3  
ambit of charges 征税范围；收费范围 Nyqm0C6m^  
amended valuation 经修订的估值 ^
Q:K$!  
American Commodities Exchange 美国商品交易所 Z#MODf0H@  
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 M9OFK\)  
amortization 摊销 fF[g%?w  
amount due from banks 存放银行同业的款项 M<~F>(wxA  
amount due from banks abroad 存放海外银行同业的款项 G[>-@9_b  
amount due from holding companies 控股公司欠款 <7]  z'  
amount due from local banks 存放本港银行同业的款项 j'J* QK&Q  
amount due to banks 银行同业的存款 MM8)yCI  
amount due to banks abroad 海外银行同业的存款 ]VYl Eqe  
amount due to holding companies 控股公司存款 P/
PS(`  
amount due to local banks 本港银行同业的存款 49zp@a  
amount due to outport banks 外埠银行同业的存款 +li^0+3-'  
amount for note issue 发行纸币的款额 ,6buo~?W:  
amount of bond 担保契据的款额 -<O:isB  
amount of consideration 代价款额 6Rf5  
amount of contribution 供款数额 e#OU {2X  
amount of indebtedness 负债款额 t@HE.h  
amount of principal of the loan 贷款本金额 #dfW1@m  
amount of rates chargeable 应征差饷数额 0?h .X=G  
amount of share capital 股本额 u ?Xku8 1l  
amount of sums assured 承保款额 |}|;

OG  
amount of variation 变动幅度 L wu;y@[  
amount of vote 拨款数额 `c
v:p|s  
amount payable 应付款额 q%vUEQLBp  
amount receivable 应收款额 /(0d{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d?P aZz{4  
analysis 分析 r4lG 5d
V  
ancillary risk 附属风险 -oo=IUk  
annual account 周年帐目；周年帐目报表；年度决算；年结 -?'CUm*Od  
annual accounting date 年结日期 ?hu 9c  
annual allowance 每年免税额；年积金；年度津贴；年津 ]/']{*T1  
annual balance 年度余额 C/Z"W@7#;  
annual disposable income 每年可动用收入 qpeK><o  
annual estimates 周年预算 e4b~s  
annual fee 年费 [Bh]\I'  
annual general meeting 周年大会 Z7/dRc   
annual growth rate 年增率；每年增长率 )-{Qa\6(%  
annual long-term supplement 长期个案每年补助金 u~kwNN9t3  
annual pensionable emolument 可供计算退休金的年薪 o|W? a#_\  
annual report 年报 Y"jDZG?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
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annual return 周年报表；周年申报表；每年报税表格 8dhY"&  
Annual Return Rules 《周年报表规则》 W Q&<QVK  
annual review of consumer prices 每年消费物价回顾 /fq6-;co+  
annual roll-forward basis 逐年延展方式 ?:nZv< x  
annual salary 年薪 ;R!
H\  
annual statement 年度报表；年度决算表 $OD5t5eTsM  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &B4U
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annuitant 年金受益人 z Y|g#V-  
annuity 年金 D=>^m=?0  
annuity contract 年金合约 t_
rDXhM  
annuity on human life 人寿年金 rh&onp O  
antecedent debt 先前的债项 9-^p23.@[j  
ante-dated cheque 倒填日期支票 ,lJ6"J\8.  
anticipated expenditure 预期开支 ^-!HbbVv  
anticipated net profit 预期纯利 |7$h@KF=S  
anticipated revenue 预期收入 bZXNo  
anti-inflation measure 反通货膨胀措施 2~DPq p[  
anti-inflationary stance 反通货膨胀立场 wVOL7vh  
apparent deficit 表面赤字 t>2^!vl  
apparent financial solvency 表面偿债能力 3>" h*U#  
apparent partner 表面合伙人 Snu;5:R  
application for personal assessment 个人入息课税申请书 jZ!JX mVV  
application of fund 资金应用 2>k)=hl:  
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 MGzF+ln^U  
appointed actuary 委任精算师 tl5IwrF6;  
appointed auditor 委任核数师；委任审计师 ^BX@0"&-  
appointed trustee 委任的受托人 rk|(BA  
appointer 委任人 ,<^HB+{Wo  
apportioned pro rata 按比例分摊 { NJ>[mKg  
apportionment 分配；分摊 88$Y-g5*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zYdtQ
jv  
apportionment formula 分摊方程式 WN#lfn8 7  
apportionment of estate duty 遗产税的分摊 k#JG  
appraisal 估价；评估 jPNfLwVkl:  
appreciable growth 可观增长 7yTe]O  
appreciable impact 显着影响 ~bTae =F P  
appreciable increase 可观增长 }GDG$QI]K&  
appreciation 增值；升值 wWU_?Dr_~  
appreciation against other currencies 相对其他货币升值 }%ThnFFBw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ue"?S6  
appreciation tax 增值税 zD;] sk4  
appropriation 拨款；拨用；拨付 \]A;EwC4C  
appropriation account 拨款帐目 @a\SR'8  
Appropriation Bill 拨款法案 pHB35=p28  
appropriation-in-aid system 补助拨款办法 je4&'vyU  
approved assets 核准资产 XFTMT'9  
approved basket stock 认可一篮子证券 &AcFa<U  
approved budget 核准预算 |u r~s$8y-  
approved charitable donation 认可慈善捐款 <]^;/2.B  
approved charitable institution 认可慈善机构 _|B&v  
approved currency 核准货币；认可货币 y32++b!  
approved estimates 核准预算 t} i97;  
approved estimates of expenditure 核准开支预算 {IHK<aW  
approved overseas insurer 核准海外保险人 LIC~Kehi  
approved overseas trust company 核准海外信托公司 psX%.95Y  
approved pooled investment fund 核准汇集投资基金 # pQ"+X  
approved provident fund scheme 认可公积金计划 `F\:XuY  
approved provision 核准拨款 |p -R9A*>h  
approved redeemable share 核准可赎回股份 |zq!CLjD@  
approved regional stock 认可地区性证券 4t Nvq  
approved retirement scheme 认可退休金计划 +c8AbEewg  
approved subordinated loan 核准附属贷款  *;e@t4  
arbitrage 套戥；套汇；套利 nQ17E{^pR  
arbitrageur 套戥者；套汇者 iEVA[ xy=D  
arbitrary amount 临时款项 S?7V "LF  
arrangement 措施；安排；协定
&^n>ZY,  
arrears 欠款 (F[/~~  
arrears of pay 欠付薪酬 +1Rrkok  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^I<T+X+<  
articles of association 组织章程；组织细则；组织章程细则 ZoON5P>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mzE$aFu8  
ascertainment of profit 确定利润 n_aNs]C9R  
"Asia Clear" “亚洲结算系统”