[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 s>[Oe|`  
allotment notice 股份配售通知；配股通知 Y![8-L|Q  
allotment of shares 股份分配 ,Ek6X)|@  
allowable 可获宽免；免税的 %NfH` %`  
allowable business loss 可扣除的营业亏损 ;bL?uL  
allowable expenses 可扣税的支出 [E"3?p  
allowance 免税额；津贴；备抵；准备金 6j!a*u:}"  
allowance for debts 债项的免税额 6WoFf  
allowance for depreciation by wear and tear 耗损折旧免税额 qD/h/  
allowance for funeral expenses 殡殓费的免税额 *~w?@,}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C4t~
k  
allowance for repairs and outgoings 修葺及支出方面的免税额 M'oQ<,yW-  
allowance to debtor 给债务人的津贴 P ?96;  
alteration of capital 资本更改 Hl*#iUq  
alternate trustee 候补受托人  v&7x ~!O  
amalgamation 合并 xK4E+^ b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5HTY ~&C  
ambit of charges 征税范围；收费范围 YG)7+94  
amended valuation 经修订的估值 K6
@ %@v  
American Commodities Exchange 美国商品交易所 NE3/>5  
American Express Bank Limited 美国运通银行 A0Q1"b=  
American Stock Exchange 美国证券交易所 ,mKUCG  
amortization 摊销 1F+nWc2b  
amount due from banks 存放银行同业的款项 #qJ6iA6{  
amount due from banks abroad 存放海外银行同业的款项 |uX&T`7?-  
amount due from holding companies 控股公司欠款 zy~*~;6tW  
amount due from local banks 存放本港银行同业的款项 pK'D(t  
amount due to banks 银行同业的存款 V#c=O}  
amount due to banks abroad 海外银行同业的存款 @&9<)1F  
amount due to holding companies 控股公司存款 3M'Y'Szm  
amount due to local banks 本港银行同业的存款 IxY!.d_s|~  
amount due to outport banks 外埠银行同业的存款 &ha<p j~  
amount for note issue 发行纸币的款额 q!q=axfMD  
amount of bond 担保契据的款额 AboRuHQ  
amount of consideration 代价款额 U.<ad  
amount of contribution 供款数额 z5sKV7&\[n  
amount of indebtedness 负债款额 C\|HN=2eh  
amount of principal of the loan 贷款本金额 };*&;GFe  
amount of rates chargeable 应征差饷数额 6'e 'UD  
amount of share capital 股本额 Tc|+:Usy  
amount of sums assured 承保款额 M?kXzb\O  
amount of variation 变动幅度 @v.?z2h  
amount of vote 拨款数额 h(^[WSa  
amount payable 应付款额 Lo"s12fr  
amount receivable 应收款额 5p/.( |b,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s&DAO r!i  
analysis 分析 WckWX]};S  
ancillary risk 附属风险 2#'"<n,G
 
annual account 周年帐目；周年帐目报表；年度决算；年结 ENf(E
9O  
annual accounting date 年结日期 Qr?(2
t#  
annual allowance 每年免税额；年积金；年度津贴；年津 -NDB.~E^DJ  
annual balance 年度余额 cO-^#di  
annual disposable income 每年可动用收入 1z@ ncqe  
annual estimates 周年预算 1W9uWkk_d  
annual fee 年费 u0$}VO5/a  
annual general meeting 周年大会 *O-m:M!eA  
annual growth rate 年增率；每年增长率 W=,]#Z+M;  
annual long-term supplement 长期个案每年补助金 j3>&Su>H4  
annual pensionable emolument 可供计算退休金的年薪 j"&Oa&SH  
annual report 年报 V~t; J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *4l6+#W  
annual return 周年报表；周年申报表；每年报税表格 T\Jm=+]c!  
Annual Return Rules 《周年报表规则》 2F ~
SH  
annual review of consumer prices 每年消费物价回顾 _G%kEt_4  
annual roll-forward basis 逐年延展方式 T3-/+4$0v  
annual salary 年薪 K
{FBrh  
annual statement 年度报表；年度决算表 qf%p#+:B3  
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 R5<:3tk=X  
annuitant 年金受益人 `>0(N.'T  
annuity 年金 5[^Rf'wy  
annuity contract 年金合约 ,LL=b-Es  
annuity on human life 人寿年金 $- GwNG  
antecedent debt 先前的债项 'tVe#oI  
ante-dated cheque 倒填日期支票 t<+
g yAW  
anticipated expenditure 预期开支 Qaiqx"x3  
anticipated net profit 预期纯利 zZ8:>2Ps(  
anticipated revenue 预期收入 Pa ^_s  
anti-inflation measure 反通货膨胀措施 t\\<+^[%  
anti-inflationary stance 反通货膨胀立场 m\K1Ex  
apparent deficit 表面赤字 > }86#^F  
apparent financial solvency 表面偿债能力 SqoO "(1x  
apparent partner 表面合伙人 }/7rA)_  
application for personal assessment 个人入息课税申请书 +@\=v}: F  
application of fund 资金应用 t5S!j2E  
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 Sqla+L*  
appointed actuary 委任精算师 ` )~CT  
appointed auditor 委任核数师；委任审计师 u/5)Yx+5_  
appointed trustee 委任的受托人 a!;K+wL >  
appointer 委任人 >< Qp%yT  
apportioned pro rata 按比例分摊 {.r9l   
apportionment 分配；分摊 '8|joj>G=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VQpwHzh  
apportionment formula 分摊方程式 j8ac8J,}c  
apportionment of estate duty 遗产税的分摊 z@xkE ,j>  
appraisal 估价；评估 RP6hw|  
appreciable growth 可观增长 NHzVA*f  
appreciable impact 显着影响 8ZDWaq8^2N  
appreciable increase 可观增长 =%+xNOdN7?  
appreciation 增值；升值 /tqe:*  
appreciation against other currencies 相对其他货币升值 gE6{R+sp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tSaD=#v  
appreciation tax 增值税 A)kdY!}  
appropriation 拨款；拨用；拨付 {CGk9 g"`  
appropriation account 拨款帐目 CrX1qyR  
Appropriation Bill 拨款法案 N  gOc2I  
appropriation-in-aid system 补助拨款办法 @Sz7*p  
approved assets 核准资产 z-`4DlJUS  
approved basket stock 认可一篮子证券 L>,xG.oG  
approved budget 核准预算 ~gOdK-SV*  
approved charitable donation 认可慈善捐款 ,f[Oy:fr  
approved charitable institution 认可慈善机构 alZ83^YN'  
approved currency 核准货币；认可货币 6yMaW eT  
approved estimates 核准预算 ,uS}wJAX  
approved estimates of expenditure 核准开支预算 }
M9I]\  
approved overseas insurer 核准海外保险人 +kO
Xa^K
 
approved overseas trust company 核准海外信托公司 kJ B u7  
approved pooled investment fund 核准汇集投资基金 "%+9p6/
 
approved provident fund scheme 认可公积金计划 3n1 >+8  
approved provision 核准拨款 <* djtO  
approved redeemable share 核准可赎回股份 4zf(  
approved regional stock 认可地区性证券 .IORvP-M&  
approved retirement scheme 认可退休金计划 S!7|vb*ko  
approved subordinated loan 核准附属贷款 YHo*IX')C?  
arbitrage 套戥；套汇；套利 ]U5/!e  
arbitrageur 套戥者；套汇者 AJt4I W@  
arbitrary amount 临时款项 @Y+9") ?  
arrangement 措施；安排；协定 4% 2MY\  
arrears 欠款 'k9 1;T[  
arrears of pay 欠付薪酬 Qx77%L4  
arrears of revenue 逾期未收税款；逾期未收的帐项 <7J\8JR&=  
articles of association 组织章程；组织细则；组织章程细则 Iyt.`z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O)}5`0@L  
ascertainment of profit 确定利润 @5TJ]=  
"Asia Clear" “亚洲结算系统”