[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 K]lb8q}Z~  
allotment notice 股份配售通知；配股通知 -sruxF  
allotment of shares 股份分配 x`b~ZSNJ%  
allowable 可获宽免；免税的 6T5A31 Q  
allowable business loss 可扣除的营业亏损 Wl@0TUK  
allowable expenses 可扣税的支出 x|P<F2L  
allowance 免税额；津贴；备抵；准备金 `*.r'k2R  
allowance for debts 债项的免税额 ^$g],PAY  
allowance for depreciation by wear and tear 耗损折旧免税额 U/v"?pg[  
allowance for funeral expenses 殡殓费的免税额 q|de*~@-P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @p?b"?QaB  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q7OnhGA  
allowance to debtor 给债务人的津贴 Vb"T],N1m  
alteration of capital 资本更改 H-PW(  
alternate trustee 候补受托人 <%5-Pzp  
amalgamation 合并 o>QFdx  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H@Or
X  
ambit of charges 征税范围；收费范围 Oa3=+_C~$1  
amended valuation 经修订的估值 +A.a~Stt  
American Commodities Exchange 美国商品交易所 V8|q"UX  
American Express Bank Limited 美国运通银行 T5X'D(\|  
American Stock Exchange 美国证券交易所 s|rZ>SLL  
amortization 摊销 ft.}$8vIT  
amount due from banks 存放银行同业的款项 VAG+y/q  
amount due from banks abroad 存放海外银行同业的款项 o 0cc+  
amount due from holding companies 控股公司欠款 !EyGJa[i  
amount due from local banks 存放本港银行同业的款项 F"HI>t)>  
amount due to banks 银行同业的存款 Xk$l-Zfse  
amount due to banks abroad 海外银行同业的存款 (tz_D7c$F  
amount due to holding companies 控股公司存款 WP#_qqO  
amount due to local banks 本港银行同业的存款 bl!f5ROS(  
amount due to outport banks 外埠银行同业的存款 :w&)XI34  
amount for note issue 发行纸币的款额 kxKnmB#m-  
amount of bond 担保契据的款额 !xx> lX5  
amount of consideration 代价款额 9^[5!SMzCj  
amount of contribution 供款数额 X?k V1  
amount of indebtedness 负债款额 OKLggim{  
amount of principal of the loan 贷款本金额 }i/2XmA )  
amount of rates chargeable 应征差饷数额 \w@_(4")Qb  
amount of share capital 股本额 ;JD3tM<  
amount of sums assured 承保款额 o\:f9JL  
amount of variation 变动幅度 1RUbY>K#U  
amount of vote 拨款数额 Eg-Mm4o  
amount payable 应付款额 ^:r Noo  
amount receivable 应收款额 Ubos#hP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \i;~~;D  
analysis 分析 E[htB><  
ancillary risk 附属风险 DJ2]NA$Q*  
annual account 周年帐目；周年帐目报表；年度决算；年结 35]G_\  
annual accounting date 年结日期 )DZ-vnZ#t0  
annual allowance 每年免税额；年积金；年度津贴；年津 &4Iqm(  
annual balance 年度余额 SpTORR8  
annual disposable income 每年可动用收入 ~)_
?:.Da  
annual estimates 周年预算 {J6sM$aj  
annual fee 年费 E+m"yQp{  
annual general meeting 周年大会 Gk]qE]hi  
annual growth rate 年增率；每年增长率 ; K 6Fe)  
annual long-term supplement 长期个案每年补助金 g:3'x/a1  
annual pensionable emolument 可供计算退休金的年薪 1&dsQ,VDl  
annual report 年报 -L4G WJ~.-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8UY=}R2C
  
annual return 周年报表；周年申报表；每年报税表格 BQJ`vIa  
Annual Return Rules 《周年报表规则》 <[B[  
annual review of consumer prices 每年消费物价回顾 zl0:U2x7  
annual roll-forward basis 逐年延展方式 mEc;-b f  
annual salary 年薪 U"Ob@$ROFy  
annual statement 年度报表；年度决算表 [#*?uu+ jK  
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 /5'<w(  
annuitant 年金受益人 j
'Q-*-3  
annuity 年金 ZT6X4 Z  
annuity contract 年金合约 0jZ{?  
annuity on human life 人寿年金 08n%% F  
antecedent debt 先前的债项 Wv*BwiQ  
ante-dated cheque 倒填日期支票 OFL+Q~~C  
anticipated expenditure 预期开支 gl\$jDC9  
anticipated net profit 预期纯利 po
$ynp756  
anticipated revenue 预期收入 SoGLsO+R  
anti-inflation measure 反通货膨胀措施 4bJ2<j  
anti-inflationary stance 反通货膨胀立场 ci NTYow  
apparent deficit 表面赤字 A=[f>8  
apparent financial solvency 表面偿债能力 6l]?%0[*  
apparent partner 表面合伙人 7LZb*+>  
application for personal assessment 个人入息课税申请书 2?7hUaHX  
application of fund 资金应用 0B:{4Lsn&  
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 D}/.;]w<[&  
appointed actuary 委任精算师 w7?9e#>Z  
appointed auditor 委任核数师；委任审计师 ez:o9)N4  
appointed trustee 委任的受托人 e%0#"6}  
appointer 委任人 d*:qFq_  
apportioned pro rata 按比例分摊 AdS
_-Cm  
apportionment 分配；分摊 # _L&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pC.4AkEO  
apportionment formula 分摊方程式 ^V,/4u  
apportionment of estate duty 遗产税的分摊 j. v _  
appraisal 估价；评估 K]*ERAfM%m  
appreciable growth 可观增长 @.@#WHde  
appreciable impact 显着影响 Y'H/ $M N  
appreciable increase 可观增长 n~i4yn=  
appreciation 增值；升值 U*U)l
$!  
appreciation against other currencies 相对其他货币升值 )w?$~q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kQ'xs%Fw  
appreciation tax 增值税 kJpHhAn4  
appropriation 拨款；拨用；拨付 VRP.tD  
appropriation account 拨款帐目 Wq&c,H  
Appropriation Bill 拨款法案 {Qmb!`F  
appropriation-in-aid system 补助拨款办法 QNa3S*  
approved assets 核准资产 Kf<_A{s  
approved basket stock 认可一篮子证券 ~{$'sp0  
approved budget 核准预算 7Bd_/A($  
approved charitable donation 认可慈善捐款 ssbyvzQ  
approved charitable institution 认可慈善机构 ~e~Mx=FT0  
approved currency 核准货币；认可货币 A8/4:>Is  
approved estimates 核准预算 OiEaVPSI;  
approved estimates of expenditure 核准开支预算 0(f;am0y  
approved overseas insurer 核准海外保险人 ]H'82
a  
approved overseas trust company 核准海外信托公司 zVLi  
approved pooled investment fund 核准汇集投资基金 DJjDKVO5t  
approved provident fund scheme 认可公积金计划 /j\TmcnU^  
approved provision 核准拨款 0=zS&xM  
approved redeemable share 核准可赎回股份 *!s?hHv  
approved regional stock 认可地区性证券 "A`'~]/hE  
approved retirement scheme 认可退休金计划 DOU?e9I2  
approved subordinated loan 核准附属贷款 $^ dk>Hj>4  
arbitrage 套戥；套汇；套利 ?\VN`8Y
b  
arbitrageur 套戥者；套汇者 :2gO) 'cD  
arbitrary amount 临时款项 D5vtZu!"  
arrangement 措施；安排；协定 *n?:)(  
arrears 欠款 MdjMTe s  
arrears of pay 欠付薪酬 mU>*NP(L  
arrears of revenue 逾期未收税款；逾期未收的帐项 m4LM10  
articles of association 组织章程；组织细则；组织章程细则 4c@F.I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /`@>v$oo  
ascertainment of profit 确定利润 bdhgHjz  
"Asia Clear" “亚洲结算系统”