[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 %c2i.E/G  
allotment notice 股份配售通知；配股通知 c(g^*8Pb  
allotment of shares 股份分配 [>9" RzEl  
allowable 可获宽免；免税的 {Qmb!`F  
allowable business loss 可扣除的营业亏损 (s*Uz3sq  
allowable expenses 可扣税的支出 Z5a@fWU  
allowance 免税额；津贴；备抵；准备金 "EkO>M/fr  
allowance for debts 债项的免税额 (gC^5&11  
allowance for depreciation by wear and tear 耗损折旧免税额 Z4
zMa&  
allowance for funeral expenses 殡殓费的免税额 >b](v)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q>g$)-8  
allowance for repairs and outgoings 修葺及支出方面的免税额 1L qJ@v0  
allowance to debtor 给债务人的津贴 Tka="eyIj3  
alteration of capital 资本更改 ddhTr i'f  
alternate trustee 候补受托人
Y6;9j=[  
amalgamation 合并 ouZ9oy(}a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VOOThdR  
ambit of charges 征税范围；收费范围 zvC,([  
amended valuation 经修订的估值 +NMSvu_?  
American Commodities Exchange 美国商品交易所 |i}g
7  
American Express Bank Limited 美国运通银行 $^ dk>Hj>4  
American Stock Exchange 美国证券交易所 LbI])M  
amortization 摊销 !7*/lG  
amount due from banks 存放银行同业的款项 0DT2qM[,  
amount due from banks abroad 存放海外银行同业的款项 emIbGkH  
amount due from holding companies 控股公司欠款 iL' ]du<wk  
amount due from local banks 存放本港银行同业的款项 ZP/=R<<  
amount due to banks 银行同业的存款
x)mC^  
amount due to banks abroad 海外银行同业的存款 > o`RPWs  
amount due to holding companies 控股公司存款 w.-i !Ls  
amount due to local banks 本港银行同业的存款 S$/3Kq  
amount due to outport banks 外埠银行同业的存款 T )]|o+G  
amount for note issue 发行纸币的款额 [M>_(u6   
amount of bond 担保契据的款额 wf$ JuHPt  
amount of consideration 代价款额 &}=,8Gt1G  
amount of contribution 供款数额 ^P`'qfZ  
amount of indebtedness 负债款额 :e vc  
amount of principal of the loan 贷款本金额 qiJ{X{lI  
amount of rates chargeable 应征差饷数额 !qve1H4d2  
amount of share capital 股本额 S6Pb V}  
amount of sums assured 承保款额 o-Arfc3Q  
amount of variation 变动幅度 8[IifF1M=&  
amount of vote 拨款数额 %,RU)}  
amount payable 应付款额 g<3>7&^  
amount receivable 应收款额 7W
n]l!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kO"aE~  
analysis 分析 nEr, jd~f  
ancillary risk 附属风险 a,9GSKXo1  
annual account 周年帐目；周年帐目报表；年度决算；年结 GdY^}TJrh  
annual accounting date 年结日期 #+nv,?@  
annual allowance 每年免税额；年积金；年度津贴；年津 }epN<DL  
annual balance 年度余额 p4_uY7^6  
annual disposable income 每年可动用收入 aX:$Q }S  
annual estimates 周年预算 n8,/olqwW  
annual fee 年费 }1 ^.A84a  
annual general meeting 周年大会 2 G{KpM&  
annual growth rate 年增率；每年增长率 ghiElsBU  
annual long-term supplement 长期个案每年补助金 8;rS"!
qM  
annual pensionable emolument 可供计算退休金的年薪 v0H#\p  
annual report 年报 b
c-}Qn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `rQl{$9IC  
annual return 周年报表；周年申报表；每年报税表格 }$U6lh/Ep  
Annual Return Rules 《周年报表规则》 XE\bZc  
annual review of consumer prices 每年消费物价回顾 <{uIB;P  
annual roll-forward basis 逐年延展方式 mj~CCokF{?  
annual salary 年薪 S Bt: `,  
annual statement 年度报表；年度决算表 d a9 *>+[  
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 z"`?<A&u  
annuitant 年金受益人 {eV_+@dT  
annuity 年金 +M:Q !'  
annuity contract 年金合约 U"Oq8
5vY  
annuity on human life 人寿年金 Ccmbdw,Z5  
antecedent debt 先前的债项 (FHh,y~v  
ante-dated cheque 倒填日期支票 H\vO0 < X  
anticipated expenditure 预期开支 2[eY q1f!  
anticipated net profit 预期纯利 d?.x./1[qi  
anticipated revenue 预期收入 qsx1:Ny1  
anti-inflation measure 反通货膨胀措施 P]GGnT
(!  
anti-inflationary stance 反通货膨胀立场 ^\%%9jY  
apparent deficit 表面赤字 f^ qQ5N  
apparent financial solvency 表面偿债能力 :8g \ B{  
apparent partner 表面合伙人 XF 6=xD  
application for personal assessment 个人入息课税申请书 EbH
eP  
application of fund 资金应用 ) |a5Qxz  
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 !5-[kG&  
appointed actuary 委任精算师 mHy]$Z  
appointed auditor 委任核数师；委任审计师 X)+N>8o?N  
appointed trustee 委任的受托人 k@'.d)y0`  
appointer 委任人 )9O{4PbU!  
apportioned pro rata 按比例分摊 g&V.o5jIhc  
apportionment 分配；分摊 wd*Jq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rOGJ%|%(  
apportionment formula 分摊方程式 `OWB@_u5  
apportionment of estate duty 遗产税的分摊 3ss io-X  
appraisal 估价；评估 }2S \-  
appreciable growth 可观增长 Kkm7L-  
appreciable impact 显着影响 `shB[Lt  
appreciable increase 可观增长 >xN^#$ng}  
appreciation 增值；升值 5YasD6l  
appreciation against other currencies 相对其他货币升值 +nuQC{^>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |%}?*|-  
appreciation tax 增值税 b;{C1aa>}  
appropriation 拨款；拨用；拨付 E7D DMU  
appropriation account 拨款帐目 57r)&8  
Appropriation Bill 拨款法案 FW4 hqgE@  
appropriation-in-aid system 补助拨款办法 %M`&}'6'  
approved assets 核准资产 U Lq%,ca  
approved basket stock 认可一篮子证券 -h}J%UV  
approved budget 核准预算 U&NOf;h$  
approved charitable donation 认可慈善捐款 E:ytdaiT  
approved charitable institution 认可慈善机构 foeVj L:T  
approved currency 核准货币；认可货币 =@'"\ "Nh  
approved estimates 核准预算 @tA .^k0`  
approved estimates of expenditure 核准开支预算 KME #5=~  
approved overseas insurer 核准海外保险人 V-31x)  
approved overseas trust company 核准海外信托公司 ,\M'jV"SK  
approved pooled investment fund 核准汇集投资基金 E9i WGSE  
approved provident fund scheme 认可公积金计划  7)T+!>  
approved provision 核准拨款 SV~xNzo~  
approved redeemable share 核准可赎回股份 h$!qb'|  
approved regional stock 认可地区性证券 _rM%N+$&d_  
approved retirement scheme 认可退休金计划 Vswi /(  
approved subordinated loan 核准附属贷款 ;"3Mm$  
arbitrage 套戥；套汇；套利 e0TnA N  
arbitrageur 套戥者；套汇者 vl
D]!]V:h  
arbitrary amount 临时款项 ATU@5,9  
arrangement 措施；安排；协定 8Xr3q eh+  
arrears 欠款 km^AX:r1  
arrears of pay 欠付薪酬 gDv]n^&  
arrears of revenue 逾期未收税款；逾期未收的帐项 :/3`+&T^/  
articles of association 组织章程；组织细则；组织章程细则 x[X.// :  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Qmrcng}P  
ascertainment of profit 确定利润 ,ZSu o4  
"Asia Clear" “亚洲结算系统”