[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 ys/U.e|)!  
allotment notice 股份配售通知；配股通知 53X i)  
allotment of shares 股份分配 .ZOG,h+8  
allowable 可获宽免；免税的 dDu8n+(8 L  
allowable business loss 可扣除的营业亏损 8SZZ_tS3r  
allowable expenses 可扣税的支出 'zJBp 9a%  
allowance 免税额；津贴；备抵；准备金 Ez 1-Nx  
allowance for debts 债项的免税额 ?^3Y+)
}  
allowance for depreciation by wear and tear 耗损折旧免税额 3<XP/c";  
allowance for funeral expenses 殡殓费的免税额 H*.v*ro9_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tDC?St1  
allowance for repairs and outgoings 修葺及支出方面的免税额 QLm#7ms*y  
allowance to debtor 给债务人的津贴 m|uVmg!*  
alteration of capital 资本更改 (Sv=R(_s  
alternate trustee 候补受托人 ; NoiH&  
amalgamation 合并 <lkt'iT=Sz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C1`fJhy  
ambit of charges 征税范围；收费范围 /4I9Elr  
amended valuation 经修订的估值 `w8Ejm?n  
American Commodities Exchange 美国商品交易所 w,T-vf  
American Express Bank Limited 美国运通银行 E8/Pi>QW  
American Stock Exchange 美国证券交易所 =L\&}kzB  
amortization 摊销 .DR*MQI9  
amount due from banks 存放银行同业的款项 9]L4`.HM  
amount due from banks abroad 存放海外银行同业的款项 $x/VO\Z{-  
amount due from holding companies 控股公司欠款 6:Hd`  
amount due from local banks 存放本港银行同业的款项 ).32Im!;#R  
amount due to banks 银行同业的存款 SpO%nZ";g8  
amount due to banks abroad 海外银行同业的存款 t5aX9WIW  
amount due to holding companies 控股公司存款 ]\1H=g%Ou  
amount due to local banks 本港银行同业的存款 YB+My~fw{l  
amount due to outport banks 外埠银行同业的存款 H2S/!Q;K  
amount for note issue 发行纸币的款额 <YM!K8hu$  
amount of bond 担保契据的款额 {1"kZL  
amount of consideration 代价款额 l( WF  
amount of contribution 供款数额 gJH^f3  
amount of indebtedness 负债款额 L9]y~[R:  
amount of principal of the loan 贷款本金额 j6d{r\!$4  
amount of rates chargeable 应征差饷数额 no$X0ia  
amount of share capital 股本额 J[{ R:l\  
amount of sums assured 承保款额 tXCgRU  
amount of variation 变动幅度 P(bds  
amount of vote 拨款数额 r,<p#4(>_  
amount payable 应付款额 =B{B?B"r  
amount receivable 应收款额 "]bOpk T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yJ:rry  
analysis 分析 :sS4T&@1=  
ancillary risk 附属风险
(GoxiX l  
annual account 周年帐目；周年帐目报表；年度决算；年结 vkLKzsN' ]  
annual accounting date 年结日期 j;<s!A#  
annual allowance 每年免税额；年积金；年度津贴；年津 Sa-" G`  
annual balance 年度余额 Ub{7Xk n  
annual disposable income 每年可动用收入 c;,-I  
annual estimates 周年预算 z%;_h-  
annual fee 年费  v'Pbx  
annual general meeting 周年大会 65vsQ|Zw  
annual growth rate 年增率；每年增长率 ,`8:@<e  
annual long-term supplement 长期个案每年补助金 L=@8Zi!2<  
annual pensionable emolument 可供计算退休金的年薪 O!'gylj/  
annual report 年报 Y%!k'\n[2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4nXemU=  
annual return 周年报表；周年申报表；每年报税表格 kpRk.Q*  
Annual Return Rules 《周年报表规则》 cK,&huk  
annual review of consumer prices 每年消费物价回顾 L@S1C=-/  
annual roll-forward basis 逐年延展方式 }ww`Y&#  
annual salary 年薪 [1l OGck[  
annual statement 年度报表；年度决算表 6"9(ce KX  
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 tmQ,>   
annuitant 年金受益人  e**5_L  
annuity 年金
`k7X|  
annuity contract 年金合约 ?^ R"a##  
annuity on human life 人寿年金 dn&4 84  
antecedent debt 先前的债项 F;MACu;x  
ante-dated cheque 倒填日期支票 ub2B!6f a  
anticipated expenditure 预期开支 !iL6/  
anticipated net profit 预期纯利 DFbhy  
anticipated revenue 预期收入 B@ >t$jK  
anti-inflation measure 反通货膨胀措施 N>iNz[a q  
anti-inflationary stance 反通货膨胀立场 _=9m[  
apparent deficit 表面赤字 d/b\:[B@  
apparent financial solvency 表面偿债能力 Z6
nQW53-  
apparent partner 表面合伙人 !Ld[`d.|R!  
application for personal assessment 个人入息课税申请书 ba)hWtenH  
application of fund 资金应用 Zul@aS !  
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]4~bkH2  
appointed actuary 委任精算师 }((P)\s
  
appointed auditor 委任核数师；委任审计师 k_nQmU>  
appointed trustee 委任的受托人 /GF"D5  
appointer 委任人 z2jS(N?J1  
apportioned pro rata 按比例分摊 psuK\s  
apportionment 分配；分摊 lSy_cItF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (ylZ[M&B:  
apportionment formula 分摊方程式 ?weuq"*a  
apportionment of estate duty 遗产税的分摊 5^{I}
Q  
appraisal 估价；评估  zj$Ve  
appreciable growth 可观增长 I5]58Ohx  
appreciable impact 显着影响 Y}h&dAr  
appreciable increase 可观增长 ;<=z^1X9  
appreciation 增值；升值 !FQS9SoO9  
appreciation against other currencies 相对其他货币升值 59(kk;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [xXV5 JU
 
appreciation tax 增值税 z`YAOhD*h4  
appropriation 拨款；拨用；拨付 pS8`OBenA  
appropriation account 拨款帐目 (e32oP"  
Appropriation Bill 拨款法案 P!!:p2fo  
appropriation-in-aid system 补助拨款办法 xv7nChB  
approved assets 核准资产 <!-#]6  
approved basket stock 认可一篮子证券 >+%p}l:<\  
approved budget 核准预算 aW#^@||B  
approved charitable donation 认可慈善捐款 `a8& 7J(  
approved charitable institution 认可慈善机构 {D
X1/49  
approved currency 核准货币；认可货币 BPu>_$C  
approved estimates 核准预算 d 1 O+qS  
approved estimates of expenditure 核准开支预算 6-\C?w A  
approved overseas insurer 核准海外保险人 7'7 o^> !  
approved overseas trust company 核准海外信托公司 7U-?Rd  
approved pooled investment fund 核准汇集投资基金 w!RJ8  
approved provident fund scheme 认可公积金计划 5IP@_GV|  
approved provision 核准拨款 2\#
~%D>[  
approved redeemable share 核准可赎回股份 7H. HiyppW  
approved regional stock 认可地区性证券 ze`qf%  
approved retirement scheme 认可退休金计划 $oIGlKc:L  
approved subordinated loan 核准附属贷款 !6_tdZ  
arbitrage 套戥；套汇；套利 +}C M2>M  
arbitrageur 套戥者；套汇者 Q[bIkvr|  
arbitrary amount 临时款项 :Ek3]`q#  
arrangement 措施；安排；协定 ;_1>nXh  
arrears 欠款 2vW@d[<J  
arrears of pay 欠付薪酬 !<^`Sx/+  
arrears of revenue 逾期未收税款；逾期未收的帐项 `4"&_ltD  
articles of association 组织章程；组织细则；组织章程细则 =@k3*#\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q
ezDm^<  
ascertainment of profit 确定利润 9z(h8H  
"Asia Clear" “亚洲结算系统”