[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 7&;jje[ <g  
allotment notice 股份配售通知；配股通知 p*W ZY=Q  
allotment of shares 股份分配 uX5--o=C  
allowable 可获宽免；免税的 nm:let7GB  
allowable business loss 可扣除的营业亏损 ;P0Y6v3  
allowable expenses 可扣税的支出 }9+1<mT9a/  
allowance 免税额；津贴；备抵；准备金 wor'=byh\  
allowance for debts 债项的免税额 KiRt '  
allowance for depreciation by wear and tear 耗损折旧免税额 JXy
667_  
allowance for funeral expenses 殡殓费的免税额 uB#B\i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pTV@nP  
allowance for repairs and outgoings 修葺及支出方面的免税额 C&s }m0R  
allowance to debtor 给债务人的津贴 C4SD  
alteration of capital 资本更改 b]qfcV  
alternate trustee 候补受托人  =R24 h  
amalgamation 合并
G4J6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z$m2rZ#  
ambit of charges 征税范围；收费范围 PuoJw~^h  
amended valuation 经修订的估值 E.Q} \E  
American Commodities Exchange 美国商品交易所 [,szx1  
American Express Bank Limited 美国运通银行 (.nJT"&  
American Stock Exchange 美国证券交易所 XX5(/#  
amortization 摊销 $j4?'-i=e  
amount due from banks 存放银行同业的款项 )}9}"jrDlx  
amount due from banks abroad 存放海外银行同业的款项 rgvc5p  
amount due from holding companies 控股公司欠款 q$2taG}  
amount due from local banks 存放本港银行同业的款项 6x3Ew2  
amount due to banks 银行同业的存款 H1b%:KRVK  
amount due to banks abroad 海外银行同业的存款 n)?F 9Wap  
amount due to holding companies 控股公司存款 #O974f8  
amount due to local banks 本港银行同业的存款 @Q1F#IU  
amount due to outport banks 外埠银行同业的存款 .2S
IU4[P  
amount for note issue 发行纸币的款额 Ckl]fy@D}  
amount of bond 担保契据的款额 A)p!w aG  
amount of consideration 代价款额 s8I77._s  
amount of contribution 供款数额 nF[eb{GR`  
amount of indebtedness 负债款额 YU\t+/b  
amount of principal of the loan 贷款本金额 "YvBb:Z>  
amount of rates chargeable 应征差饷数额 xg1r 3  
amount of share capital 股本额 J<$'^AR9"q  
amount of sums assured 承保款额 :tDGNz*zG  
amount of variation 变动幅度 xXh]z|  
amount of vote 拨款数额 ?(L?X&)v  
amount payable 应付款额 l0bT_?LhK  
amount receivable 应收款额 5xV/ &N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *oJ>4S  
analysis 分析 {]m e?I  
ancillary risk 附属风险 P >,D$-3  
annual account 周年帐目；周年帐目报表；年度决算；年结 E2/U']R  
annual accounting date 年结日期 vlKKP

S  
annual allowance 每年免税额；年积金；年度津贴；年津 W)P_t"'@L  
annual balance 年度余额 GKDG5u;  
annual disposable income 每年可动用收入 g_!xO2LH,8  
annual estimates 周年预算 J0)WRn"h  
annual fee 年费 a}]@o"  
annual general meeting 周年大会 kK6>>lD'  
annual growth rate 年增率；每年增长率 +fR`@HI  
annual long-term supplement 长期个案每年补助金 H.S|njn:r  
annual pensionable emolument 可供计算退休金的年薪 fOfz^W  
annual report 年报 x,*t/nzR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SmEd'YD!J  
annual return 周年报表；周年申报表；每年报税表格 oDDH;Q"M(  
Annual Return Rules 《周年报表规则》 IIEU{},}z  
annual review of consumer prices 每年消费物价回顾 (I 0t*Se  
annual roll-forward basis 逐年延展方式 F(n))`(  
annual salary 年薪 BTQC1;;N  
annual statement 年度报表；年度决算表 J_Xf:Mz-  
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 e ^&8x  
annuitant 年金受益人 ]OUOL/J  
annuity 年金 J)&
+y;.  
annuity contract 年金合约 Y]Nab0R
&  
annuity on human life 人寿年金 pKlT.<X7  
antecedent debt 先前的债项 I:7,CV  
ante-dated cheque 倒填日期支票 oRF"[G8BV  
anticipated expenditure 预期开支 ]b$,.t5  
anticipated net profit 预期纯利
W/QOG&g  
anticipated revenue 预期收入 @g2L=XF  
anti-inflation measure 反通货膨胀措施 JEkVj']?  
anti-inflationary stance 反通货膨胀立场 !|QeYGnq6  
apparent deficit 表面赤字 j[eEyCW[)  
apparent financial solvency 表面偿债能力 laJ%fBWmbi  
apparent partner 表面合伙人 kpUU '7Q  
application for personal assessment 个人入息课税申请书 zNs8\  
application of fund 资金应用 ~ +$><qj  
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 O|m-k0n  
appointed actuary 委任精算师 ~ZC=!|Q#  
appointed auditor 委任核数师；委任审计师 |*a>6y  
appointed trustee 委任的受托人 6>A8#VT  
appointer 委任人 fJV VW  
apportioned pro rata 按比例分摊 )ciHY6  
apportionment 分配；分摊 '.<"jZ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mMWNUkDq  
apportionment formula 分摊方程式 ~PAn _]Z  
apportionment of estate duty 遗产税的分摊 e28#Yh@U  
appraisal 估价；评估 5!%/j,?  
appreciable growth 可观增长 &zy9}4w,  
appreciable impact 显着影响 sVnuSm  
appreciable increase 可观增长 5X-(@Gw
N  
appreciation 增值；升值 oOz6Er[KO  
appreciation against other currencies 相对其他货币升值 m"}G-#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U#4W"1~iX  
appreciation tax 增值税 ;OyM~T gI  
appropriation 拨款；拨用；拨付 I@+<[n2  
appropriation account 拨款帐目 '>$A7  
Appropriation Bill 拨款法案 xI8*sTx 6  
appropriation-in-aid system 补助拨款办法 6w,xb&S  
approved assets 核准资产 v836nxLM  
approved basket stock 认可一篮子证券  S_6 ;e|  
approved budget 核准预算 s1q d/  
approved charitable donation 认可慈善捐款 V [>5  
approved charitable institution 认可慈善机构 jT0fF  
approved currency 核准货币；认可货币 3!x)LUWfWY  
approved estimates 核准预算 \/Y<.#?_  
approved estimates of expenditure 核准开支预算 (*]Y< ve  
approved overseas insurer 核准海外保险人 .&dcJh*O+  
approved overseas trust company 核准海外信托公司 S3fBZIPp  
approved pooled investment fund 核准汇集投资基金 =;T[2:JUu  
approved provident fund scheme 认可公积金计划 5. i;IOx  
approved provision 核准拨款 "$Q Gifb  
approved redeemable share 核准可赎回股份 q<7n5kJ~  
approved regional stock 认可地区性证券 zYsGI<4  
approved retirement scheme 认可退休金计划 us+adS.l&  
approved subordinated loan 核准附属贷款 jL$X3QS:  
arbitrage 套戥；套汇；套利 rz*Jmn b  
arbitrageur 套戥者；套汇者 6qf`P!7d]M  
arbitrary amount 临时款项 j!dklQh0  
arrangement 措施；安排；协定 Rz]bCiD3 B  
arrears 欠款 )M~5F,)  
arrears of pay 欠付薪酬 b"b!&u
 
arrears of revenue 逾期未收税款；逾期未收的帐项 kOO2 ?L|Z  
articles of association 组织章程；组织细则；组织章程细则 gy.; "W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @P?*<b{  
ascertainment of profit 确定利润 [R$4n- $  
"Asia Clear" “亚洲结算系统”