[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 RQ0^ 1 R  
allotment notice 股份配售通知；配股通知 %KF I~Qk  
allotment of shares 股份分配 |./:A5_h  
allowable 可获宽免；免税的 :Xy51p`.;]  
allowable business loss 可扣除的营业亏损 st??CX2  
allowable expenses 可扣税的支出 4Kt0}W  
allowance 免税额；津贴；备抵；准备金 $<nD-4p  
allowance for debts 债项的免税额 3` IR ^  
allowance for depreciation by wear and tear 耗损折旧免税额 mfj%-)l9  
allowance for funeral expenses 殡殓费的免税额 WCY._H>|   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,fiV xnQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 `
Cd!  
allowance to debtor 给债务人的津贴 w3i74C& 0  
alteration of capital 资本更改 N5W!(h)  
alternate trustee 候补受托人 t[;-gi,,  
amalgamation 合并 aAqM)T83  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1OvoW Nx  
ambit of charges 征税范围；收费范围 +PBl3  
amended valuation 经修订的估值 1 jLQij  
American Commodities Exchange 美国商品交易所 j0"4X  
American Express Bank Limited 美国运通银行 A1;'S<a  
American Stock Exchange 美国证券交易所 tVf):}<h  
amortization 摊销 n?c[ E+i;  
amount due from banks 存放银行同业的款项 uo?R;fX26  
amount due from banks abroad 存放海外银行同业的款项 , 2
U  
amount due from holding companies 控股公司欠款 Dy5&-yk  
amount due from local banks 存放本港银行同业的款项 {oAD;m`  
amount due to banks 银行同业的存款 Uo9@Y{<B  
amount due to banks abroad 海外银行同业的存款 7[ n
|3  
amount due to holding companies 控股公司存款 63'%+  
amount due to local banks 本港银行同业的存款
mb`h  
amount due to outport banks 外埠银行同业的存款 ` >>]$ZJ  
amount for note issue 发行纸币的款额 f/z]kfgw  
amount of bond 担保契据的款额 hVyeHbx  
amount of consideration 代价款额 Vug[q=i  
amount of contribution 供款数额 3-AOB3](
 
amount of indebtedness 负债款额 _s<BXj  
amount of principal of the loan 贷款本金额 Ve9)?=!  
amount of rates chargeable 应征差饷数额 #lik: ?  
amount of share capital 股本额 Udc
V<#  
amount of sums assured 承保款额 yD
$d^/:  
amount of variation 变动幅度 Y_C6*T%  
amount of vote 拨款数额 ;y7+Q  
amount payable 应付款额 {|0Y c
L  
amount receivable 应收款额 @:Ft+*2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i" +TKo-  
analysis 分析 j"Ew)6j  
ancillary risk 附属风险 FQ0 ;%Z  
annual account 周年帐目；周年帐目报表；年度决算；年结
6*EIhIQ(  
annual accounting date 年结日期 YnU*MC}  
annual allowance 每年免税额；年积金；年度津贴；年津 h'GOO(  
annual balance 年度余额  6shN%  
annual disposable income 每年可动用收入 Kc@Sw{JR#7  
annual estimates 周年预算 "Q\b6 7Ch  
annual fee 年费 kZ6:=l  
annual general meeting 周年大会 vV=rBO0a?  
annual growth rate 年增率；每年增长率 F_ -Xx"  
annual long-term supplement 长期个案每年补助金 a6A~, 68/V  
annual pensionable emolument 可供计算退休金的年薪 #N|JC d_  
annual report 年报 v=dK2FaY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vqVwo\oEdU  
annual return 周年报表；周年申报表；每年报税表格 ;jQ^8S  
Annual Return Rules 《周年报表规则》 6~>h;wC  
annual review of consumer prices 每年消费物价回顾 ;*+H&  
annual roll-forward basis 逐年延展方式 a*&&6Fo  
annual salary 年薪 . =yv m  
annual statement 年度报表；年度决算表 -glGOTk  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 JSylQ201  
annuitant 年金受益人 ang~_Ec.  
annuity 年金 ] X)~D!mA  
annuity contract 年金合约 g-u4E^,*|  
annuity on human life 人寿年金 M(C$SB>  
antecedent debt 先前的债项 -s)h ?D  
ante-dated cheque 倒填日期支票 2dB]Lw@s  
anticipated expenditure 预期开支 lqO>Q1_{K  
anticipated net profit 预期纯利 * R X^ z6  
anticipated revenue 预期收入
j,9/eZRZ  
anti-inflation measure 反通货膨胀措施 b?!S$Sxz  
anti-inflationary stance 反通货膨胀立场  JJs*2y  
apparent deficit 表面赤字 B\aVE|~PB  
apparent financial solvency 表面偿债能力 "~zLG"  
apparent partner 表面合伙人 u(hJyo}  
application for personal assessment 个人入息课税申请书  V_
e  
application of fund 资金应用 {KK/mAp{  
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 Yne1MBK  
appointed actuary 委任精算师 Q.3 :"dT  
appointed auditor 委任核数师；委任审计师 4MzPm~Ct  
appointed trustee 委任的受托人 @KHY8y7  
appointer 委任人 ~>_UTI  
apportioned pro rata 按比例分摊 3 _!MVT  
apportionment 分配；分摊 %h,&ND  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C CLc,r>)  
apportionment formula 分摊方程式 \"L0d1DK)  
apportionment of estate duty 遗产税的分摊 A@:U|)+4  
appraisal 估价；评估 @w(|d<5l:L  
appreciable growth 可观增长 @)!N{x?  
appreciable impact 显着影响 =\MAz[IDj  
appreciable increase 可观增长 )J+A2>  
appreciation 增值；升值 $-jj%kS  
appreciation against other currencies 相对其他货币升值  'mm>
E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sX}#L  
appreciation tax 增值税 mC-wP
i8  
appropriation 拨款；拨用；拨付 2AMb-&po&f  
appropriation account 拨款帐目 35x]'  
Appropriation Bill 拨款法案 +%WW8OX  
appropriation-in-aid system 补助拨款办法 rz`"$g+#  
approved assets 核准资产 ox\D04:M  
approved basket stock 认可一篮子证券 C9""sVs  
approved budget 核准预算 }L%2K"8?}  
approved charitable donation 认可慈善捐款 [~G1Rz\h  
approved charitable institution 认可慈善机构 .LnknjC  
approved currency 核准货币；认可货币 r1}1lJ>7H  
approved estimates 核准预算 f<|*^+  
approved estimates of expenditure 核准开支预算 LCzeE7x  
approved overseas insurer 核准海外保险人 >vYb'%02  
approved overseas trust company 核准海外信托公司 u~JR] T  
approved pooled investment fund 核准汇集投资基金 Bc-/s(/Eq  
approved provident fund scheme 认可公积金计划 to1r 88X  
approved provision 核准拨款 jaavh6h)  
approved redeemable share 核准可赎回股份 1{a4zGE?[  
approved regional stock 认可地区性证券 t. (6tL]  
approved retirement scheme 认可退休金计划 ^j10 f$B  
approved subordinated loan 核准附属贷款 ;kR=vv  
arbitrage 套戥；套汇；套利 a0PU&o1EF  
arbitrageur 套戥者；套汇者 6V@_?a-K  
arbitrary amount 临时款项 Y%|dM/a`  
arrangement 措施；安排；协定 (#)XRm{t  
arrears 欠款 $A/?evJi8R  
arrears of pay 欠付薪酬 Gxxz4   
arrears of revenue 逾期未收税款；逾期未收的帐项 T2tvU*[=  
articles of association 组织章程；组织细则；组织章程细则 fU$_5v4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %XZhSmlf
 
ascertainment of profit 确定利润 u86@zlzd  
"Asia Clear" “亚洲结算系统”