[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 O#vn)+Y,*  
allotment notice 股份配售通知；配股通知 qB:AkMd&  
allotment of shares 股份分配 >W r$Y{  
allowable 可获宽免；免税的 b6|Z"{TI _  
allowable business loss 可扣除的营业亏损 'fIHUw|  
allowable expenses 可扣税的支出 [q1Unm  
allowance 免税额；津贴；备抵；准备金 R<|ejw  
allowance for debts 债项的免税额 lK*jhW?3:  
allowance for depreciation by wear and tear 耗损折旧免税额 O16r!6=-n  
allowance for funeral expenses 殡殓费的免税额 hd5$yU5JQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jn=42Q:>  
allowance for repairs and outgoings 修葺及支出方面的免税额 !n eo\  
allowance to debtor 给债务人的津贴 b4C
F`BG  
alteration of capital 资本更改 IK'F{QPH  
alternate trustee 候补受托人 X'f)7RbT  
amalgamation 合并 _wz2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -j&
Vtr  
ambit of charges 征税范围；收费范围 bG(x:Py&  
amended valuation 经修订的估值 Tr%FUi  
American Commodities Exchange 美国商品交易所 )|pU.K9qZ  
American Express Bank Limited 美国运通银行 }%$OU =T  
American Stock Exchange 美国证券交易所 O=aw^|oj]  
amortization 摊销 m2(E>raV6  
amount due from banks 存放银行同业的款项 b,Ke>.m  
amount due from banks abroad 存放海外银行同业的款项 'd/*BjNp)  
amount due from holding companies 控股公司欠款 Wwhgo.Wx  
amount due from local banks 存放本港银行同业的款项 n3$gx,KL  
amount due to banks 银行同业的存款 \,R!S/R#  
amount due to banks abroad 海外银行同业的存款 ;'}'5nO=$  
amount due to holding companies 控股公司存款 +R qbf  
amount due to local banks 本港银行同业的存款 M\9F:.t=  
amount due to outport banks 外埠银行同业的存款 zJY']8ah  
amount for note issue 发行纸币的款额 O#EqG.L5  
amount of bond 担保契据的款额 J=iRul^S  
amount of consideration 代价款额 6aY>lkp  
amount of contribution 供款数额 j0x5@1`6G  
amount of indebtedness 负债款额 1[-vD =  
amount of principal of the loan 贷款本金额 u]E.iX p  
amount of rates chargeable 应征差饷数额 &s8<6P
7  
amount of share capital 股本额 < bFy(+  
amount of sums assured 承保款额 z]=8eV\  
amount of variation 变动幅度  WK==j1  
amount of vote 拨款数额 vd (?$  
amount payable 应付款额 OxQYNi2  
amount receivable 应收款额 `\N]wlB2/b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L^FcS\r;  
analysis 分析 #!})3_Qc(y  
ancillary risk 附属风险 E(4w5=8TI  
annual account 周年帐目；周年帐目报表；年度决算；年结 b7Oj<!Wo`  
annual accounting date 年结日期 k!3 cq)  
annual allowance 每年免税额；年积金；年度津贴；年津 w"8V0z  
annual balance 年度余额 =K(Jq Sw+M  
annual disposable income 每年可动用收入 *5D3vB*S  
annual estimates 周年预算 ?:igumeYX  
annual fee 年费 R0wf#%97  
annual general meeting 周年大会 sbnjy"Z%  
annual growth rate 年增率；每年增长率 ((<`zx  
annual long-term supplement 长期个案每年补助金 0%<+J;'o  
annual pensionable emolument 可供计算退休金的年薪 kRlA4h1u_$  
annual report 年报 Kkv<"^H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "IFgRaP=  
annual return 周年报表；周年申报表；每年报税表格 vtyx`F f  
Annual Return Rules 《周年报表规则》 h5GU9M  
annual review of consumer prices 每年消费物价回顾 f ~ZEdq8  
annual roll-forward basis 逐年延展方式 2*2:-ocl$  
annual salary 年薪 exZLj0kvF  
annual statement 年度报表；年度决算表 |m;L?)
F<  
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 }y6q\#G  
annuitant 年金受益人 y=Q!-~5|fF  
annuity 年金 q3h' l,  
annuity contract 年金合约 x[i`S8D  
annuity on human life 人寿年金 A@$kLex  
antecedent debt 先前的债项 kOjf #@c  
ante-dated cheque 倒填日期支票 Sh&PNJ
-*  
anticipated expenditure 预期开支 mgQIhXH5L  
anticipated net profit 预期纯利 =&vFVIhWcf  
anticipated revenue 预期收入 .H~Y
I  
anti-inflation measure 反通货膨胀措施 "2{%JFE  
anti-inflationary stance 反通货膨胀立场 9Ah[rK*}  
apparent deficit 表面赤字 ;ME)O g  
apparent financial solvency 表面偿债能力 tFM$#JN  
apparent partner 表面合伙人 h<x4YB5Mj  
application for personal assessment 个人入息课税申请书 )D/ 6%]O  
application of fund 资金应用 Vrkf(E3_V  
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 Kat&U19YH  
appointed actuary 委任精算师 :iPym}CE  
appointed auditor 委任核数师；委任审计师 _#C()Ro*P  
appointed trustee 委任的受托人 )T|L,Lp  
appointer 委任人 XP
3xJm3  
apportioned pro rata 按比例分摊 "G?Yrh  
apportionment 分配；分摊 -VT+O+9_A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GF$`BGW  
apportionment formula 分摊方程式 ,}SCa'PB  
apportionment of estate duty 遗产税的分摊 u2iXJmM*  
appraisal 估价；评估 _[h8P9YI4  
appreciable growth 可观增长 UE"GJt`I  
appreciable impact 显着影响 I#rubAl  
appreciable increase 可观增长 S\#17.=  
appreciation 增值；升值 v)X\GmW7w  
appreciation against other currencies 相对其他货币升值 <AoXEuD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `T&jPA9eY  
appreciation tax 增值税 (k?7:h  
appropriation 拨款；拨用；拨付 pv,45z0
 
appropriation account 拨款帐目 '{b1!nC;  
Appropriation Bill 拨款法案 h6D^G5i  
appropriation-in-aid system 补助拨款办法 ~AB*]Us  
approved assets 核准资产 p&b5% 4P  
approved basket stock 认可一篮子证券 9KuD(EJS  
approved budget 核准预算 Zjh 2{ :  
approved charitable donation 认可慈善捐款 mY7>(M{
 
approved charitable institution 认可慈善机构 m#7*:i&@Y  
approved currency 核准货币；认可货币 ec3<%+0f  
approved estimates 核准预算 s^8u&y)3  
approved estimates of expenditure 核准开支预算 R[B? C;+(O  
approved overseas insurer 核准海外保险人 [g|Y7.j8  
approved overseas trust company 核准海外信托公司 <wd]D@l7r  
approved pooled investment fund 核准汇集投资基金 ci9R.U)  
approved provident fund scheme 认可公积金计划 9 ;i\g=  
approved provision 核准拨款 ] d}0l6  
approved redeemable share 核准可赎回股份 ~Nc Q1.  
approved regional stock 认可地区性证券 Kg\R+i@#<  
approved retirement scheme 认可退休金计划 b;cMl'  
approved subordinated loan 核准附属贷款 X6e/g{S)  
arbitrage 套戥；套汇；套利 4Y\wnwI  
arbitrageur 套戥者；套汇者 cmwPu
K$  
arbitrary amount 临时款项 ~ 5 "JzT  
arrangement 措施；安排；协定 4,p;Km&  
arrears 欠款 IH*s8tPc  
arrears of pay 欠付薪酬 cC{"<fYF  
arrears of revenue 逾期未收税款；逾期未收的帐项 KKe8 ly,  
articles of association 组织章程；组织细则；组织章程细则 XzIx:J6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f. }c7  
ascertainment of profit 确定利润 l@Z6do  
"Asia Clear" “亚洲结算系统”