[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 .YlM'E*X  
allotment notice 股份配售通知；配股通知 oE&[W>,x  
allotment of shares 股份分配 q fe#kF9  
allowable 可获宽免；免税的 r~t7Z+PXF  
allowable business loss 可扣除的营业亏损 `VbG%y&I  
allowable expenses 可扣税的支出 aV.<<OS   
allowance 免税额；津贴；备抵；准备金 bf+2c6_BN0  
allowance for debts 债项的免税额 &3. 8i%  
allowance for depreciation by wear and tear 耗损折旧免税额 4 n(
f/  
allowance for funeral expenses 殡殓费的免税额 ];YOP%2   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "/=xu|  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^~od*:  
allowance to debtor 给债务人的津贴 l
@ K<p  
alteration of capital 资本更改 m9S5;kB]  
alternate trustee 候补受托人 Ab)7hCUW  
amalgamation 合并 S7*:eo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3WHH3co[  
ambit of charges 征税范围；收费范围 y.2 SHn0  
amended valuation 经修订的估值 6]*qx5m`<l  
American Commodities Exchange 美国商品交易所
Os;\\~e5  
American Express Bank Limited 美国运通银行 5=\b+<pE  
American Stock Exchange 美国证券交易所 I`l<}M  
amortization 摊销 vbU{Et\^  
amount due from banks 存放银行同业的款项 P[~a'u  
amount due from banks abroad 存放海外银行同业的款项 %,BJkNV  
amount due from holding companies 控股公司欠款 K9iR>put  
amount due from local banks 存放本港银行同业的款项 .u&g2Y  
amount due to banks 银行同业的存款 g=wnly  
amount due to banks abroad 海外银行同业的存款 Wj0([n  
amount due to holding companies 控股公司存款 UWp(3FQ  
amount due to local banks 本港银行同业的存款 $I%]jAh6  
amount due to outport banks 外埠银行同业的存款 c2QC`h(Wb  
amount for note issue 发行纸币的款额 [LK 9^/V  
amount of bond 担保契据的款额 z#b6 a P  
amount of consideration 代价款额 pe8MG(V  
amount of contribution 供款数额 &H6Fkza;4  
amount of indebtedness 负债款额 ,==lgM2V>  
amount of principal of the loan 贷款本金额 lK0coj1+  
amount of rates chargeable 应征差饷数额 z!tHn#  
amount of share capital 股本额 `B~%TEvMh  
amount of sums assured 承保款额 .W\Fa2}%av  
amount of variation 变动幅度 nBd;d}LD  
amount of vote 拨款数额 Vl H9ap  
amount payable 应付款额 a,.9eHf  
amount receivable 应收款额 FK>rc3 q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n$>H}#q  
analysis 分析 LdL< 5Q[  
ancillary risk 附属风险 _#I0m(  
annual account 周年帐目；周年帐目报表；年度决算；年结 i*3'O:Gq  
annual accounting date 年结日期 /C"E*a  
annual allowance 每年免税额；年积金；年度津贴；年津 OWU]gh@r  
annual balance 年度余额 PeOgXg)L`z  
annual disposable income 每年可动用收入 Y (Q8P{@(  
annual estimates 周年预算 ouujd~b+  
annual fee 年费 wp$=lU{B  
annual general meeting 周年大会 i
Pao54Z  
annual growth rate 年增率；每年增长率 lxbZM9A2  
annual long-term supplement 长期个案每年补助金 (Xx @_  
annual pensionable emolument 可供计算退休金的年薪 'sC{d&c  
annual report 年报 *ZHk^d:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aX!J0
&3  
annual return 周年报表；周年申报表；每年报税表格 iVA_a8}  
Annual Return Rules 《周年报表规则》 `C3F?Lch  
annual review of consumer prices 每年消费物价回顾 YS9|J=!~  
annual roll-forward basis 逐年延展方式 r~X6qC  
annual salary 年薪 4&tY5m>  
annual statement 年度报表；年度决算表 J?{uG8)  
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 T ^uBMDYe  
annuitant 年金受益人 bR.T94-8y  
annuity 年金 xf|=n  
annuity contract 年金合约 l ^{]pD  
annuity on human life 人寿年金 iC 2:P~  
antecedent debt 先前的债项 y<Z8+/f`f  
ante-dated cheque 倒填日期支票 _:T\[sz5  
anticipated expenditure 预期开支 LGK}oL'  
anticipated net profit 预期纯利 %k"-rmW  
anticipated revenue 预期收入 M C>{I3  
anti-inflation measure 反通货膨胀措施 ZC05^  
anti-inflationary stance 反通货膨胀立场 >[[< 5$,T  
apparent deficit 表面赤字 F4*f_lP  
apparent financial solvency 表面偿债能力 3N?uY2  
apparent partner 表面合伙人 $OmtN
"  
application for personal assessment 个人入息课税申请书 2e+DUZBoC  
application of fund 资金应用 _uDtRoI8  
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 $uboOfS83G  
appointed actuary 委任精算师 5 ES$qYN  
appointed auditor 委任核数师；委任审计师 /# blXI  
appointed trustee 委任的受托人 lgU7jn  
appointer 委任人 w(VH>t  
apportioned pro rata 按比例分摊 *M&~R(TMn  
apportionment 分配；分摊 ~s+\Y/@A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o+&/ N-t  
apportionment formula 分摊方程式 o|*,<5t  
apportionment of estate duty 遗产税的分摊 )x]/b=m  
appraisal 估价；评估 07n=H~yU  
appreciable growth 可观增长 {jbOcx$t  
appreciable impact 显着影响 97Whn*  
appreciable increase 可观增长 $H?v  
appreciation 增值；升值 8I JFQDGA9  
appreciation against other currencies 相对其他货币升值 nlh%O@,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Bp9 u6R  
appreciation tax 增值税 RE*;nSVFt  
appropriation 拨款；拨用；拨付 M>-x\[n+  
appropriation account 拨款帐目 zvE]4}VL?  
Appropriation Bill 拨款法案 ^,,|ED\M{m  
appropriation-in-aid system 补助拨款办法 :0r@o:H  
approved assets 核准资产 !s
5 _JO  
approved basket stock 认可一篮子证券 fy7]
I?vm@  
approved budget 核准预算 yYF%U7N/n  
approved charitable donation 认可慈善捐款 y "gYv  
approved charitable institution 认可慈善机构 po!0j+r3  
approved currency 核准货币；认可货币 PE-VxRN)  
approved estimates 核准预算 sOv:/'
 
approved estimates of expenditure 核准开支预算 r-=#C1eY&  
approved overseas insurer 核准海外保险人 2wikk]Z  
approved overseas trust company 核准海外信托公司 G$WMW@fy  
approved pooled investment fund 核准汇集投资基金 _ HGbR/  
approved provident fund scheme 认可公积金计划 %vgn>A?]1  
approved provision 核准拨款 TtlZum\  
approved redeemable share 核准可赎回股份 t '* L,  
approved regional stock 认可地区性证券 `N;JM3 ck  
approved retirement scheme 认可退休金计划 E<Efxb'p  
approved subordinated loan 核准附属贷款 *IfLoKS'  
arbitrage 套戥；套汇；套利 </Ja@%  
arbitrageur 套戥者；套汇者 RWK|?FD\<  
arbitrary amount 临时款项 A(ql}cr  
arrangement 措施；安排；协定 *}Vg]3$4  
arrears 欠款 qo/`9%^E?  
arrears of pay 欠付薪酬 Xbe=_9l&p  
arrears of revenue 逾期未收税款；逾期未收的帐项 '8PZmS8X9  
articles of association 组织章程；组织细则；组织章程细则 >E6w,Ab  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ??)IPRv?yF  
ascertainment of profit 确定利润 sBt,y_LW  
"Asia Clear" “亚洲结算系统”