[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 BFMINq>  
allotment notice 股份配售通知；配股通知 "A,-/~cBV  
allotment of shares 股份分配 ^`oyf{w@  
allowable 可获宽免；免税的 TTzvH;S  
allowable business loss 可扣除的营业亏损 8zk?:?8%{  
allowable expenses 可扣税的支出 %v 1NDhaXz  
allowance 免税额；津贴；备抵；准备金 o"@GYc["  
allowance for debts 债项的免税额 g:CMIe4  
allowance for depreciation by wear and tear 耗损折旧免税额 X\'+);Z
 
allowance for funeral expenses 殡殓费的免税额 ^%k[YJtB=i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p1(<F_Kta  
allowance for repairs and outgoings 修葺及支出方面的免税额 e-e*%  
allowance to debtor 给债务人的津贴  a 9
f%p  
alteration of capital 资本更改 C.oC@P  
alternate trustee 候补受托人 O#S27.  
amalgamation 合并 pcj b;&<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q3-V_~5^/z  
ambit of charges 征税范围；收费范围 fI1,L"  
amended valuation 经修订的估值 nRlvW{p;  
American Commodities Exchange 美国商品交易所 ~
V<imF  
American Express Bank Limited 美国运通银行 7!"OF  
American Stock Exchange 美国证券交易所 i$!-mYi+Q!  
amortization 摊销 {%Q&CQG_  
amount due from banks 存放银行同业的款项 o$+"{3svw?  
amount due from banks abroad 存放海外银行同业的款项 E8s&.:;+  
amount due from holding companies 控股公司欠款 6+Wkcrh  
amount due from local banks 存放本港银行同业的款项 @80Z@Pj  
amount due to banks 银行同业的存款 RkuPMs Hw;  
amount due to banks abroad 海外银行同业的存款 DKxzk~sOM  
amount due to holding companies 控股公司存款 V8{5 y <Y>  
amount due to local banks 本港银行同业的存款 -<Zs7 (  
amount due to outport banks 外埠银行同业的存款 3G)Wmmh"a  
amount for note issue 发行纸币的款额 \5s#9  
amount of bond 担保契据的款额 ?go+oS^  
amount of consideration 代价款额 KM;'MlO  
amount of contribution 供款数额 }+Ne)B E  
amount of indebtedness 负债款额 bI?YNt,  
amount of principal of the loan 贷款本金额 J}UG{RttI  
amount of rates chargeable 应征差饷数额 cy-Bhk0H  
amount of share capital 股本额 l.Qv9Ll|b  
amount of sums assured 承保款额 DYKJVn7w  
amount of variation 变动幅度 NWq>Z!x`  
amount of vote 拨款数额 0kdPr:B Q0  
amount payable 应付款额 k{q4Zz[  
amount receivable 应收款额 <Fa]k'<^)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2po>%Cp  
analysis 分析 Eax^1 |6  
ancillary risk 附属风险 \KJ\>2Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 qvH7
otA  
annual accounting date 年结日期 $<(FZb=  
annual allowance 每年免税额；年积金；年度津贴；年津 1JI\e6]I  
annual balance 年度余额 ~@wM[}ThP$  
annual disposable income 每年可动用收入 <p74U( V  
annual estimates 周年预算 "\9!9U#!  
annual fee 年费 `pzXh0}|  
annual general meeting 周年大会 uYv"5U]MFv  
annual growth rate 年增率；每年增长率 - s,M+Q(<  
annual long-term supplement 长期个案每年补助金 oSOO5dk:
z  
annual pensionable emolument 可供计算退休金的年薪 Gcseq  
annual report 年报 |/R)FT#i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <s7OY`(8   
annual return 周年报表；周年申报表；每年报税表格 2HemPth  
Annual Return Rules 《周年报表规则》 9j;L-  
annual review of consumer prices 每年消费物价回顾 <-1(G1v  
annual roll-forward basis 逐年延展方式 "V;5Lp b  
annual salary 年薪 :DlgNR` bq  
annual statement 年度报表；年度决算表 30fsVwE2  
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 ^6E+l#  
annuitant 年金受益人 NBUSr}8|  
annuity 年金 6:v$g  
annuity contract 年金合约 !5;A.f  
annuity on human life 人寿年金 UtebSQ+h\  
antecedent debt 先前的债项 Q8kdX6NMd&  
ante-dated cheque 倒填日期支票 :bhpYEUMx  
anticipated expenditure 预期开支 nf7l}^/UE  
anticipated net profit 预期纯利 .%(Q*ioDh  
anticipated revenue 预期收入 VQQtxHTC3  
anti-inflation measure 反通货膨胀措施 U?}>A5H  
anti-inflationary stance 反通货膨胀立场 Vg0$5@  
apparent deficit 表面赤字 EN =oA P  
apparent financial solvency 表面偿债能力 5ZRO {rf  
apparent partner 表面合伙人 &GC`4!H  
application for personal assessment 个人入息课税申请书 g0P^O@8  
application of fund 资金应用 &F *L=Ng  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Sj$XRkbj:  
appointed actuary 委任精算师 8d90B9  
appointed auditor 委任核数师；委任审计师 FM)Es&p &  
appointed trustee 委任的受托人 wap@q6fz<  
appointer 委任人 /"Bm1  
apportioned pro rata 按比例分摊 sMq*X^z )?  
apportionment 分配；分摊 ]+SVQ|v0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /~49.}yt  
apportionment formula 分摊方程式 BixKK$Lo  
apportionment of estate duty 遗产税的分摊 o<hT/ P  
appraisal 估价；评估 {p{TG5rwX  
appreciable growth 可观增长 YR2Q6}xR  
appreciable impact 显着影响 xMAfa>]{n  
appreciable increase 可观增长 Q!%4Iq%jr  
appreciation 增值；升值 hpxqL% r  
appreciation against other currencies 相对其他货币升值 f#s /Ycp+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $rAHtr  
appreciation tax 增值税 #sn2Vmi  
appropriation 拨款；拨用；拨付 &:i|;^^2  
appropriation account 拨款帐目 * vL2n>HH  
Appropriation Bill 拨款法案 J P2zom  
appropriation-in-aid system 补助拨款办法 CMm:Vea  
approved assets 核准资产 q"|,HpQ  
approved basket stock 认可一篮子证券 P,2FH2Eyj  
approved budget 核准预算 5ayM}u%\~  
approved charitable donation 认可慈善捐款 7>Af"1$g  
approved charitable institution 认可慈善机构 1<y|,  
approved currency 核准货币；认可货币 4xg7oo0iJ  
approved estimates 核准预算 { *"I4  
approved estimates of expenditure 核准开支预算 Hl,.6>F?  
approved overseas insurer 核准海外保险人 z$VA]tI(  
approved overseas trust company 核准海外信托公司 VOkEDH  
approved pooled investment fund 核准汇集投资基金 jm_b3!J  
approved provident fund scheme 认可公积金计划 1keH1[  
approved provision 核准拨款 IA\CBwiLj  
approved redeemable share 核准可赎回股份 JMMT886  
approved regional stock 认可地区性证券 qP"+SVqC  
approved retirement scheme 认可退休金计划 nhfHY-l}7  
approved subordinated loan 核准附属贷款 q K sI}X~  
arbitrage 套戥；套汇；套利 U#I8Rd I,  
arbitrageur 套戥者；套汇者 nN=o/zd  
arbitrary amount 临时款项 qno8qF*  
arrangement 措施；安排；协定 J33enQd  
arrears 欠款 =*VKp{5=  
arrears of pay 欠付薪酬 "ooq1 0P  
arrears of revenue 逾期未收税款；逾期未收的帐项 ^ |k7g  
articles of association 组织章程；组织细则；组织章程细则 X=i^[ ?C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )T-C/
3  
ascertainment of profit 确定利润 G@YX8!wU  
"Asia Clear" “亚洲结算系统”