[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 u R]8ZT")  
allotment notice 股份配售通知；配股通知 bd2QQ1[1vh  
allotment of shares 股份分配 &,* ILz  
allowable 可获宽免；免税的 2_TFc2d  
allowable business loss 可扣除的营业亏损 Nl^uA  
allowable expenses 可扣税的支出 xRZ/[1f!  
allowance 免税额；津贴；备抵；准备金 r-a0XNS*  
allowance for debts 债项的免税额 spWo{  
allowance for depreciation by wear and tear 耗损折旧免税额 5=1Ml50  
allowance for funeral expenses 殡殓费的免税额 9zm2}6r4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;_0frX  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^b 3nEcQn  
allowance to debtor 给债务人的津贴 Z_mQpt|y  
alteration of capital 资本更改 I/u>
Gt  
alternate trustee 候补受托人 FJBB@<>:  
amalgamation 合并 vVSf'w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1/%5pb2\  
ambit of charges 征税范围；收费范围 vi` VK&+r  
amended valuation 经修订的估值 /h@3R[k  
American Commodities Exchange 美国商品交易所 TY?O$d2b3  
American Express Bank Limited 美国运通银行 q``/7  
American Stock Exchange 美国证券交易所 -1w^z`;2h  
amortization 摊销 !t?5U_on  
amount due from banks 存放银行同业的款项 tjQ6[`  
amount due from banks abroad 存放海外银行同业的款项 *d31fBCk%  
amount due from holding companies 控股公司欠款 f
<y3/jl4  
amount due from local banks 存放本港银行同业的款项 u"8KH u5C@  
amount due to banks 银行同业的存款 2s}G6'xE]P  
amount due to banks abroad 海外银行同业的存款 ^-F#"i|Cn  
amount due to holding companies 控股公司存款 `rV -,-r@  
amount due to local banks 本港银行同业的存款 &w :0ad|  
amount due to outport banks 外埠银行同业的存款 &AVX03P  
amount for note issue 发行纸币的款额 g!Ui|]BI9  
amount of bond 担保契据的款额 h~O^~"jc  
amount of consideration 代价款额 z'\BZ5riX<  
amount of contribution 供款数额 j}
w  
amount of indebtedness 负债款额 cv. j  
amount of principal of the loan 贷款本金额 c=aZ[  
amount of rates chargeable 应征差饷数额 qRq4PQ@  
amount of share capital 股本额 PJ,G_+b!  
amount of sums assured 承保款额 'Z)#SzY
 
amount of variation 变动幅度 g'2}Y5m$`  
amount of vote 拨款数额 +o35${  
amount payable 应付款额 V;gC[7H  
amount receivable 应收款额 %g69kizoWi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pfd%[C/vdm  
analysis 分析 >)k[085t  
ancillary risk 附属风险 4}Lui9  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;@O8y\@  
annual accounting date 年结日期 [WXcp1p  
annual allowance 每年免税额；年积金；年度津贴；年津 Z_>:p^id  
annual balance 年度余额 h?vny->uJ  
annual disposable income 每年可动用收入 W{1l?Wo  
annual estimates 周年预算 n*TKzn4E  
annual fee 年费 U*XdFH}vV  
annual general meeting 周年大会 B]  Koi1B  
annual growth rate 年增率；每年增长率 sX
YXBX[  
annual long-term supplement 长期个案每年补助金 cQ3p|a `  
annual pensionable emolument 可供计算退休金的年薪 M XuHA?  
annual report 年报 YoZd,} i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XW+-E^d  
annual return 周年报表；周年申报表；每年报税表格 -s^cy+jd  
Annual Return Rules 《周年报表规则》 w ^:@g~  
annual review of consumer prices 每年消费物价回顾 ~+PKWs'}F  
annual roll-forward basis 逐年延展方式 TQOJN  
annual salary 年薪 hl2|Ec  
annual statement 年度报表；年度决算表 =@nW;PUZ  
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 TN/&^/  
annuitant 年金受益人 hMgk+4*  
annuity 年金 pV1;gqXNS  
annuity contract 年金合约 v7
v>  
annuity on human life 人寿年金 WGo ryvEx  
antecedent debt 先前的债项 h] 4qJ  
ante-dated cheque 倒填日期支票 
BF"eVKA  
anticipated expenditure 预期开支 fT<3~Z>m  
anticipated net profit 预期纯利 $4k bOqn4  
anticipated revenue 预期收入 "9Br)3  
anti-inflation measure 反通货膨胀措施 kmt+E'^]  
anti-inflationary stance 反通货膨胀立场 @P[%6 d  
apparent deficit 表面赤字 S
N`L@/I  
apparent financial solvency 表面偿债能力 wQM( |@zE}  
apparent partner 表面合伙人 '=d y =  
application for personal assessment 个人入息课税申请书 `.wgRUhFH;  
application of fund 资金应用 Ifq|MZ\  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7w\!3pv  
appointed actuary 委任精算师 9h<iw\$'  
appointed auditor 委任核数师；委任审计师 I]~s{I(EK  
appointed trustee 委任的受托人 bNoZ{ 7  
appointer 委任人 @@}muW>;T  
apportioned pro rata 按比例分摊 -*2b/=$u  
apportionment 分配；分摊 V1A7hRjxvG  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C*Qx  
apportionment formula 分摊方程式 ,S?:lQuK5  
apportionment of estate duty 遗产税的分摊 tq*{Hil>P`  
appraisal 估价；评估 d8WEsQ+)A  
appreciable growth 可观增长 9gZS)MZ  
appreciable impact 显着影响 v4\ m9Pu4  
appreciable increase 可观增长 MW0CqMi]T  
appreciation 增值；升值 :4pO/I ~  
appreciation against other currencies 相对其他货币升值 (D+%*ax  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fLgHQ  
appreciation tax 增值税 F^!mgU X  
appropriation 拨款；拨用；拨付 D:(h^R0;  
appropriation account 拨款帐目 UYpln[S  
Appropriation Bill 拨款法案 j92+kq>Xd  
appropriation-in-aid system 补助拨款办法 rNgAzH  
approved assets 核准资产 zj=F4]w  
approved basket stock 认可一篮子证券 }~#qD
rK  
approved budget 核准预算 t'C9;  
approved charitable donation 认可慈善捐款 l_fERp#y  
approved charitable institution 认可慈善机构 :k~ p=ko  
approved currency 核准货币；认可货币 W#^p%?8pR  
approved estimates 核准预算 w_Z*X5u  
approved estimates of expenditure 核准开支预算 wh^I|D?"  
approved overseas insurer 核准海外保险人 b+BX >$  
approved overseas trust company 核准海外信托公司 :m("oC@}  
approved pooled investment fund 核准汇集投资基金 H$&P=\8n  
approved provident fund scheme 认可公积金计划 OW8TiM mK  
approved provision 核准拨款 g$8 aB{)  
approved redeemable share 核准可赎回股份 Q}#H|@  
approved regional stock 认可地区性证券 ~
$bQ;`,L  
approved retirement scheme 认可退休金计划 RP wP4Z  
approved subordinated loan 核准附属贷款 'b_SQ2+A  
arbitrage 套戥；套汇；套利 ZaFqGcS~  
arbitrageur 套戥者；套汇者 \BSPv]d  
arbitrary amount 临时款项 dw7h@9\y  
arrangement 措施；安排；协定 Ki3wqY  
arrears 欠款 ,Nev7X[0  
arrears of pay 欠付薪酬 <Q.-WV]Z  
arrears of revenue 逾期未收税款；逾期未收的帐项 .r@'9W^8  
articles of association 组织章程；组织细则；组织章程细则 L/O:V^1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]8opI\  
ascertainment of profit 确定利润 );^{;fLy%  
"Asia Clear" “亚洲结算系统”