[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 xM85^B'  
allotment notice 股份配售通知；配股通知 b6!?K!imT  
allotment of shares 股份分配 (n7v $A  
allowable 可获宽免；免税的 :HhLc'1Jw  
allowable business loss 可扣除的营业亏损 Z[8{V  
allowable expenses 可扣税的支出 nIVP h99  
allowance 免税额；津贴；备抵；准备金 8EZ"z d`n/  
allowance for debts 债项的免税额 TL@_m^SM  
allowance for depreciation by wear and tear 耗损折旧免税额 4&/u1u0  
allowance for funeral expenses 殡殓费的免税额 Pz3jc|Ga  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _QCspPT' c  
allowance for repairs and outgoings 修葺及支出方面的免税额 P(fTlrb  
allowance to debtor 给债务人的津贴 Gad!}dz  
alteration of capital 资本更改 "PGEiLY  
alternate trustee 候补受托人 !]qwRB$5  
amalgamation 合并 l'-dB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Vea>T^  
ambit of charges 征税范围；收费范围 `.nkC_d  
amended valuation 经修订的估值 m<005_Z0Q  
American Commodities Exchange 美国商品交易所 SFKW"cP  
American Express Bank Limited 美国运通银行 ^.j
Ius5  
American Stock Exchange 美国证券交易所 k{Yj!C> #  
amortization 摊销 Md'd=Y_0  
amount due from banks 存放银行同业的款项 Fs_V3i3|L  
amount due from banks abroad 存放海外银行同业的款项 EL80f>K  
amount due from holding companies 控股公司欠款 k!O#6
Z  
amount due from local banks 存放本港银行同业的款项 ]qL#/ 
 
amount due to banks 银行同业的存款 ->&AJI0  
amount due to banks abroad 海外银行同业的存款 LKY4rY!|@d  
amount due to holding companies 控股公司存款 2;.7c+r0  
amount due to local banks 本港银行同业的存款 Hx2.2A^  
amount due to outport banks 外埠银行同业的存款 KZeRbq2jJ  
amount for note issue 发行纸币的款额 4%2QF F@  
amount of bond 担保契据的款额 95^w" [}4Q  
amount of consideration 代价款额 Jis{
k$4  
amount of contribution 供款数额 vV.'&."g  
amount of indebtedness 负债款额 yi%A*q~MT  
amount of principal of the loan 贷款本金额 Hk8:7"4Q  
amount of rates chargeable 应征差饷数额 K)$.0S9d  
amount of share capital 股本额 j a70w:ja  
amount of sums assured 承保款额 +jO1?:Lr  
amount of variation 变动幅度 #*#4vMk<  
amount of vote 拨款数额 Xj"/6|X  
amount payable 应付款额 ,%mTKOs  
amount receivable 应收款额 %l[Cm4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 75wQH*  
analysis 分析 mN@)b+~(S  
ancillary risk 附属风险 *aS|4M-  
annual account 周年帐目；周年帐目报表；年度决算；年结 }b2U o&][  
annual accounting date 年结日期 z|F>+6l"Y7  
annual allowance 每年免税额；年积金；年度津贴；年津 C\dQ6(3}\  
annual balance 年度余额 n'73DApW  
annual disposable income 每年可动用收入 :ZL;wtT
  
annual estimates 周年预算 -r]s #$  
annual fee 年费 e<YC=67n)  
annual general meeting 周年大会 !Zgb|e8<  
annual growth rate 年增率；每年增长率 Hs~M!eK  
annual long-term supplement 长期个案每年补助金 G{}E~jDi?  
annual pensionable emolument 可供计算退休金的年薪 A Ucq\Ys  
annual report 年报 j#Ly!%d p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HnU M:-6  
annual return 周年报表；周年申报表；每年报税表格 u!oHP  
Annual Return Rules 《周年报表规则》 u9"b,].b  
annual review of consumer prices 每年消费物价回顾 +cheLc  
annual roll-forward basis 逐年延展方式 qi`*4cas*A  
annual salary 年薪 71 hv~Nk/x  
annual statement 年度报表；年度决算表 9 }|Bs=q  
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 ,f0cy\.?  
annuitant 年金受益人 6#7f^uIK  
annuity 年金 *'`ByS  
annuity contract 年金合约 Vm_y,;/(-R  
annuity on human life 人寿年金 fW!~*
Q  
antecedent debt 先前的债项 /],:sS7  
ante-dated cheque 倒填日期支票 y7wy9+>l  
anticipated expenditure 预期开支 #p&iH9c_  
anticipated net profit 预期纯利 fU!C:  
anticipated revenue 预期收入 ]2QZ47  
anti-inflation measure 反通货膨胀措施 Se*ZQtwE  
anti-inflationary stance 反通货膨胀立场 mV@.JFXKP  
apparent deficit 表面赤字 <5@+:7Dv  
apparent financial solvency 表面偿债能力 kWjCSC>jA  
apparent partner 表面合伙人 vlw2dY@^  
application for personal assessment 个人入息课税申请书 W:4]-i?2  
application of fund 资金应用 ScQJsFE6  
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 8?W\kf$  
appointed actuary 委任精算师 "^;'.~@e8  
appointed auditor 委任核数师；委任审计师 Lx8^V7X  
appointed trustee 委任的受托人 xVuGeanCv  
appointer 委任人 q-/A_5>!;f  
apportioned pro rata 按比例分摊 0gm+R3;k^  
apportionment 分配；分摊 x@m"[u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \s`'3y  
apportionment formula 分摊方程式 +I/7eIG?|  
apportionment of estate duty 遗产税的分摊 `XP]y=  
appraisal 估价；评估 /(BQzCP9O;  
appreciable growth 可观增长 L'J$jB5
cP  
appreciable impact 显着影响 cm%QV?  
appreciable increase 可观增长 (=CV")tF  
appreciation 增值；升值 A~
\:}PN  
appreciation against other currencies 相对其他货币升值 ORs<<H.d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E$ q/4
  
appreciation tax 增值税 <6mXlK3N0  
appropriation 拨款；拨用；拨付 p!AQ
  
appropriation account 拨款帐目 1FjA  
Appropriation Bill 拨款法案 1jh^-d5  
appropriation-in-aid system 补助拨款办法 UB|Nx(V s  
approved assets 核准资产 2Q|Vg*x \U  
approved basket stock 认可一篮子证券 !Lb9KD
k  
approved budget 核准预算 |ZJ]`qmZ  
approved charitable donation 认可慈善捐款 )Y\},O  
approved charitable institution 认可慈善机构 16keCG\  
approved currency 核准货币；认可货币 ?WG9}R[qE/  
approved estimates 核准预算 fH`P8?](x  
approved estimates of expenditure 核准开支预算 -F4CHpua  
approved overseas insurer 核准海外保险人 Xleoh2&M  
approved overseas trust company 核准海外信托公司 |5F]y"Nb  
approved pooled investment fund 核准汇集投资基金 pb{'t2kk  
approved provident fund scheme 认可公积金计划 @=K> uyB  
approved provision 核准拨款 %HL@O]ftS  
approved redeemable share 核准可赎回股份 d}>Nl$  
approved regional stock 认可地区性证券 |C=^:@}ri?  
approved retirement scheme 认可退休金计划 bRLm Jt98P  
approved subordinated loan 核准附属贷款 "h_n/}r=  
arbitrage 套戥；套汇；套利 TcpD*%wW  
arbitrageur 套戥者；套汇者 *VIM!/Y
W  
arbitrary amount 临时款项 .<u<!fL2  
arrangement 措施；安排；协定 rP2^D[uM.  
arrears 欠款 |B)e!#  
arrears of pay 欠付薪酬 $*b>c:  
arrears of revenue 逾期未收税款；逾期未收的帐项 0"#tK4  
articles of association 组织章程；组织细则；组织章程细则  _"%d9B  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yHCQY 4/  
ascertainment of profit 确定利润 w{F8]N>0<  
"Asia Clear" “亚洲结算系统”