[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 '.Iz*%"  
allotment notice 股份配售通知；配股通知 On x[ }x  
allotment of shares 股份分配 &)jBr^x#>  
allowable 可获宽免；免税的 a@(4X/|  
allowable business loss 可扣除的营业亏损 O[ tD7!1  
allowable expenses 可扣税的支出 m(MPVY<X  
allowance 免税额；津贴；备抵；准备金 CqW:m*c  
allowance for debts 债项的免税额 NIZN}DnP  
allowance for depreciation by wear and tear 耗损折旧免税额 "f^s*I  
allowance for funeral expenses 殡殓费的免税额 K.3)m]dCl  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o5=1  
allowance for repairs and outgoings 修葺及支出方面的免税额 E"d\N-I  
allowance to debtor 给债务人的津贴 B#RBR<MFC  
alteration of capital 资本更改 }
diB  
alternate trustee 候补受托人 0>@D{_}s  
amalgamation 合并 Ln6\Iis  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6*yt^[W  
ambit of charges 征税范围；收费范围 g<C_3a p/  
amended valuation 经修订的估值 ZH'- >/  
American Commodities Exchange 美国商品交易所 l2&cwjc  
American Express Bank Limited 美国运通银行 I5EKS0MQ!  
American Stock Exchange 美国证券交易所 ~*:{U   
amortization 摊销 {OFbU  
amount due from banks 存放银行同业的款项  mZGAl1`8  
amount due from banks abroad 存放海外银行同业的款项 P<<?7_ ??  
amount due from holding companies 控股公司欠款 1, 5"sQ$  
amount due from local banks 存放本港银行同业的款项 .|>zQ(7YC  
amount due to banks 银行同业的存款 @JJ,$?  
amount due to banks abroad 海外银行同业的存款 Wp2b*B=-  
amount due to holding companies 控股公司存款 6z;C~_BV  
amount due to local banks 本港银行同业的存款 I+nKaN+8i  
amount due to outport banks 外埠银行同业的存款 <}e2\x  
amount for note issue 发行纸币的款额 +?"N5%a%F  
amount of bond 担保契据的款额 hf5yTs  
amount of consideration 代价款额 po J7q (  
amount of contribution 供款数额 "},0Cs  
amount of indebtedness 负债款额 pkWJb!  
amount of principal of the loan 贷款本金额 vo48\w7[  
amount of rates chargeable 应征差饷数额 &f12Q&jY7  
amount of share capital 股本额 $|J 16tW  
amount of sums assured 承保款额 =W+ h.?  
amount of variation 变动幅度 )6K Q"*  
amount of vote 拨款数额 b.=bgRV2{x  
amount payable 应付款额 %V r vu5  
amount receivable 应收款额 BS-nny
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &
. dC%  
analysis 分析 CM$q{;y  
ancillary risk 附属风险 ]J<2a`IK!  
annual account 周年帐目；周年帐目报表；年度决算；年结 <*D{uMw  
annual accounting date 年结日期 z4qw*. 5  
annual allowance 每年免税额；年积金；年度津贴；年津 Kob i!  
annual balance 年度余额 kjCXP  
annual disposable income 每年可动用收入 ii0{$}eoh  
annual estimates 周年预算 NBLiwL37{  
annual fee 年费 w5j6RQml  
annual general meeting 周年大会 Y&vn`#   
annual growth rate 年增率；每年增长率 syuW>Z8s
  
annual long-term supplement 长期个案每年补助金 Xz/5Wis4  
annual pensionable emolument 可供计算退休金的年薪 9\2<#,R1q  
annual report 年报 Cs2hi,s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (_: k s  
annual return 周年报表；周年申报表；每年报税表格 z"cF\F  
Annual Return Rules 《周年报表规则》 3Z,J&d`[  
annual review of consumer prices 每年消费物价回顾 uJBs3X  
annual roll-forward basis 逐年延展方式 p]/qf\E  
annual salary 年薪 x3./  
annual statement 年度报表；年度决算表
5U%J,W  
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 G8]DK3#  
annuitant 年金受益人 {_#~&IQ  
annuity 年金 YH_m
WN\Wu  
annuity contract 年金合约 >[,ywRJ#_}  
annuity on human life 人寿年金 Yd}Jz  
antecedent debt 先前的债项 u\L=nCtLby  
ante-dated cheque 倒填日期支票 ,`4chD  
anticipated expenditure 预期开支 J<p.J3I  
anticipated net profit 预期纯利 JnC$}amr  
anticipated revenue 预期收入 1_AB;^  
anti-inflation measure 反通货膨胀措施 _G$SA-W(  
anti-inflationary stance 反通货膨胀立场 +I>u${sVx*  
apparent deficit 表面赤字  {zTo[i  
apparent financial solvency 表面偿债能力 CV9o,rL  
apparent partner 表面合伙人 HR.^ y$IE  
application for personal assessment 个人入息课税申请书 wjJM\BKr`  
application of fund 资金应用 |E%i t?3M  
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 -?jI{].:8  
appointed actuary 委任精算师 kAu-=X  
appointed auditor 委任核数师；委任审计师 cRR[ci34k  
appointed trustee 委任的受托人 we4k VAn  
appointer 委任人 GJu[ af  
apportioned pro rata 按比例分摊 gdPPk=LD  
apportionment 分配；分摊 zm
A]@'j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h/)kd3$*'  
apportionment formula 分摊方程式 >9WJa5{  
apportionment of estate duty 遗产税的分摊 n\-nBrVSf  
appraisal 估价；评估 oFO)28 Btv  
appreciable growth 可观增长 jTR>H bh  
appreciable impact 显着影响 
X.q,  
appreciable increase 可观增长 I_/E0qSJI  
appreciation 增值；升值 S.<aCN<@  
appreciation against other currencies 相对其他货币升值 A`'k5uG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $;4y2?E  
appreciation tax 增值税 1*x;jO>Hk  
appropriation 拨款；拨用；拨付 65%WjO  
appropriation account 拨款帐目 9\QeH'A  
Appropriation Bill 拨款法案 [~aRA'qJ{V  
appropriation-in-aid system 补助拨款办法 }?\8%hK"a7  
approved assets 核准资产 .S5%Qa [uW  
approved basket stock 认可一篮子证券 %9q]  
approved budget 核准预算 /?ZO-]q  
approved charitable donation 认可慈善捐款 H%nA"-  
approved charitable institution 认可慈善机构 | w{}h6a  
approved currency 核准货币；认可货币 }Wk^7[Y  
approved estimates 核准预算 xJ$/#UdP  
approved estimates of expenditure 核准开支预算 F@%`(/^TA  
approved overseas insurer 核准海外保险人 VRb+
-T7"  
approved overseas trust company 核准海外信托公司  46^9O 5J  
approved pooled investment fund 核准汇集投资基金 6YHQ/#'G~  
approved provident fund scheme 认可公积金计划 X7bS{GT  
approved provision 核准拨款 ?Z0NHy;5  
approved redeemable share 核准可赎回股份 [%uj+?}6O  
approved regional stock 认可地区性证券 RXi/&'+H  
approved retirement scheme 认可退休金计划 hfJeVT-/v  
approved subordinated loan 核准附属贷款 FI(iqSJ6  
arbitrage 套戥；套汇；套利 |]Eli%mNe  
arbitrageur 套戥者；套汇者 #VvU8"u  
arbitrary amount 临时款项 D<QE?:#  
arrangement 措施；安排；协定 eT'Z;ZO  
arrears 欠款 +55 +%oGl  
arrears of pay 欠付薪酬 |zkZF|-  
arrears of revenue 逾期未收税款；逾期未收的帐项 up@I,9C/  
articles of association 组织章程；组织细则；组织章程细则 Irc(5rD7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2
Y7u M;8  
ascertainment of profit 确定利润 {vhP'!a6W  
"Asia Clear" “亚洲结算系统”