[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 dv"as4~%  
allotment notice 股份配售通知；配股通知 _ ,DO~L  
allotment of shares 股份分配 Z8&4z.6_  
allowable 可获宽免；免税的 MQwIPjk8  
allowable business loss 可扣除的营业亏损 X.s*>'  
allowable expenses 可扣税的支出 JDkCUN5  
allowance 免税额；津贴；备抵；准备金 "Owct(9  
allowance for debts 债项的免税额 p`d XqW  
allowance for depreciation by wear and tear 耗损折旧免税额 (jMtN?&0H-  
allowance for funeral expenses 殡殓费的免税额 tC^ 1}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金  ( :  
allowance for repairs and outgoings 修葺及支出方面的免税额 5gSylts8  
allowance to debtor 给债务人的津贴 vwVVBG;t  
alteration of capital 资本更改 <O.Kqk* nq  
alternate trustee 候补受托人 Ski G2n]  
amalgamation 合并 {{32jU7<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O#vn)+Y,*  
ambit of charges 征税范围；收费范围 Gu5~DyT`G  
amended valuation 经修订的估值 _l<mu?"  
American Commodities Exchange 美国商品交易所 y=w`w >%  
American Express Bank Limited 美国运通银行 j? xk&  
American Stock Exchange 美国证券交易所 U2bzUxK  
amortization 摊销 _lXt8}:+  
amount due from banks 存放银行同业的款项 dXl]Pe|v  
amount due from banks abroad 存放海外银行同业的款项 |=O1Hn  
amount due from holding companies 控股公司欠款 L x.jrF|&  
amount due from local banks 存放本港银行同业的款项 GzdRG^vN  
amount due to banks 银行同业的存款 j9:/RJS  
amount due to banks abroad 海外银行同业的存款 *<IR9.~{6%  
amount due to holding companies 控股公司存款 I+| uUg5  
amount due to local banks 本港银行同业的存款 h$pk<<  
amount due to outport banks 外埠银行同业的存款 09d9S`cS\  
amount for note issue 发行纸币的款额 wX0l?xdI  
amount of bond 担保契据的款额 mZ7B<F[qV  
amount of consideration 代价款额 p>q&&
;fe  
amount of contribution 供款数额 GF'f[F6oI  
amount of indebtedness 负债款额 #-{N Ws\  
amount of principal of the loan 贷款本金额 L+.H z&*@  
amount of rates chargeable 应征差饷数额 cvfUyp;P  
amount of share capital 股本额 F+ukAT  
amount of sums assured 承保款额 6aY>lkp  
amount of variation 变动幅度 =IZ[_ /@  
amount of vote 拨款数额 4&{!M _  
amount payable 应付款额 PNpu*#Z`  
amount receivable 应收款额
Uyk,.*8"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \GL*0NJ  
analysis 分析 6\n?48x}  
ancillary risk 附属风险
E!! alc{  
annual account 周年帐目；周年帐目报表；年度决算；年结  $:EG%jl  
annual accounting date 年结日期 ] 8Tzr  
annual allowance 每年免税额；年积金；年度津贴；年津 "|t!7hC  
annual balance 年度余额 {<K=*rrZ  
annual disposable income 每年可动用收入 #{*LvI&  
annual estimates 周年预算 ZzcPiTSO  
annual fee 年费 A
nMV <  
annual general meeting 周年大会 ()\j CNLT  
annual growth rate 年增率；每年增长率 yMxT
fR  
annual long-term supplement 长期个案每年补助金 H)>sTST(  
annual pensionable emolument 可供计算退休金的年薪 c}-(.eu  
annual report 年报 ('hT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 89HsPB1"t  
annual return 周年报表；周年申报表；每年报税表格 L:@fP~Erh  
Annual Return Rules 《周年报表规则》 G1d(,4Xp  
annual review of consumer prices 每年消费物价回顾 |cd-!iJX-  
annual roll-forward basis 逐年延展方式 cyQ
BqG  
annual salary 年薪 Ew$I\j*  
annual statement 年度报表；年度决算表 u9Y3?j,oC  
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 U|5-0u5  
annuitant 年金受益人 I ~$1Lu`~  
annuity 年金 (Rd$VYuf  
annuity contract 年金合约 h<x4YB5Mj  
annuity on human life 人寿年金 41Ve }%  
antecedent debt 先前的债项 {mTytT  
ante-dated cheque 倒填日期支票 ;Ii1B{W  
anticipated expenditure 预期开支 %j+xgX/&  
anticipated net profit 预期纯利 %J~WC$=Qv  
anticipated revenue 预期收入 {5j66QFoo  
anti-inflation measure 反通货膨胀措施 <1"+,}'x  
anti-inflationary stance 反通货膨胀立场 *%gF2@=r8F  
apparent deficit 表面赤字
;\{`Ci\  
apparent financial solvency 表面偿债能力 :iUF7P1I  
apparent partner 表面合伙人 s'\$t  
application for personal assessment 个人入息课税申请书 >:1P/U  
application of fund 资金应用 dl~|Izm  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Log|%P\  
appointed actuary 委任精算师 iG<Som  
appointed auditor 委任核数师；委任审计师 W+=o&V  
appointed trustee 委任的受托人 H/fUM  
appointer 委任人 y 1\'(1  
apportioned pro rata 按比例分摊 z=Cr7-  
apportionment 分配；分摊 +-$Ko fnM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 19UN*g3(  
apportionment formula 分摊方程式 $XnPwOj  
apportionment of estate duty 遗产税的分摊 Zjh 2{ :  
appraisal 估价；评估 ,5Vt]#F5@  
appreciable growth 可观增长 f 2YLk  
appreciable impact 显着影响 c1XX~8  
appreciable increase 可观增长 5*-3? <)e  
appreciation 增值；升值 K9Hqq7"%  
appreciation against other currencies 相对其他货币升值 sW@krBxMv  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T^.Cc--c  
appreciation tax 增值税 Wr?'$:  
appropriation 拨款；拨用；拨付 q(M:QWA q  
appropriation account 拨款帐目 ]/X(V|t  
Appropriation Bill 拨款法案 ~ 5 "JzT  
appropriation-in-aid system 补助拨款办法 /0MDISQy9  
approved assets 核准资产 ?Bi*1V<R  
approved basket stock 认可一篮子证券 "t k-w{>  
approved budget 核准预算 }f}}A=  
approved charitable donation 认可慈善捐款 s#9Ui#[=h  
approved charitable institution 认可慈善机构 }iB|sl2J  
approved currency 核准货币；认可货币 Y"g.IK`V  
approved estimates 核准预算 Fg]?zEa  
approved estimates of expenditure 核准开支预算 I0'WOV70  
approved overseas insurer 核准海外保险人 ;E^K.6  
approved overseas trust company 核准海外信托公司 Ta=s:trP  
approved pooled investment fund 核准汇集投资基金 /#NYi,<{X  
approved provident fund scheme 认可公积金计划 ~Heb1tl;  
approved provision 核准拨款 2S[-$9  
approved redeemable share 核准可赎回股份 y] oaO+  
approved regional stock 认可地区性证券 #18FA|   
approved retirement scheme 认可退休金计划 |KI UgI  
approved subordinated loan 核准附属贷款 am1[9g8L  
arbitrage 套戥；套汇；套利 0fXL
cal  
arbitrageur 套戥者；套汇者 n{0Ld -zH  
arbitrary amount 临时款项 CBYX]  
arrangement 措施；安排；协定 75T_Dx(H  
arrears 欠款 ji1HV1S  
arrears of pay 欠付薪酬 'wasZ b<^  
arrears of revenue 逾期未收税款；逾期未收的帐项 Df=dt  
articles of association 组织章程；组织细则；组织章程细则 hOv={:  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rHge~nY<  
ascertainment of profit 确定利润 (:V>Hjt  
"Asia Clear" “亚洲结算系统”