[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 L>).o%(R  
allotment notice 股份配售通知；配股通知 Y L;ZZ2A  
allotment of shares 股份分配 n,9 *!1y  
allowable 可获宽免；免税的 mRW(]OFIai  
allowable business loss 可扣除的营业亏损 ~lzV=c$t  
allowable expenses 可扣税的支出 q}M^i7IE  
allowance 免税额；津贴；备抵；准备金 a' .o  
allowance for debts 债项的免税额 s^AQJ{X  
allowance for depreciation by wear and tear 耗损折旧免税额 _g0 qpa  
allowance for funeral expenses 殡殓费的免税额 6aX m9J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :{E3H3  
allowance for repairs and outgoings 修葺及支出方面的免税额 )tz8(S  
allowance to debtor 给债务人的津贴  i/y+kL  
alteration of capital 资本更改 <L
yz7R6  
alternate trustee 候补受托人 o{f n}  
amalgamation 合并 ;TEZD70r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 23U9+  
ambit of charges 征税范围；收费范围 Yu9 Ccj`  
amended valuation 经修订的估值 LZX-am`%  
American Commodities Exchange 美国商品交易所 1;?b-FEq:  
American Express Bank Limited 美国运通银行 c5mv4 MC  
American Stock Exchange 美国证券交易所 7 G~MqnO|  
amortization 摊销 ZBJ.dK?Ky|  
amount due from banks 存放银行同业的款项 ~5:]Oux  
amount due from banks abroad 存放海外银行同业的款项 gA`/t e  
amount due from holding companies 控股公司欠款 n?YGXW/  
amount due from local banks 存放本港银行同业的款项 dGQy=T:  
amount due to banks 银行同业的存款 4TGg`$e;  
amount due to banks abroad 海外银行同业的存款 w44{~[0d4  
amount due to holding companies 控股公司存款 +S<2d.&~  
amount due to local banks 本港银行同业的存款 4:nmo@K&~  
amount due to outport banks 外埠银行同业的存款 ?Xlmt$ Jp  
amount for note issue 发行纸币的款额 xPq3Sfg`A  
amount of bond 担保契据的款额 VEwv22'  
amount of consideration 代价款额 -X PGl  
amount of contribution 供款数额 N{q5E,}  
amount of indebtedness 负债款额 6i9m!YQV  
amount of principal of the loan 贷款本金额 .^,fw=T|1  
amount of rates chargeable 应征差饷数额 j8hb  
amount of share capital 股本额 P7 (&*=V  
amount of sums assured 承保款额 bpzB}nEp  
amount of variation 变动幅度 RgRyo  
amount of vote 拨款数额 w^A8ZT0^7  
amount payable 应付款额 nO\|43W  
amount receivable 应收款额 q. K >v'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `5O<U~'d  
analysis 分析 WxWgY}`  
ancillary risk 附属风险 R+]Fh4t  
annual account 周年帐目；周年帐目报表；年度决算；年结 pZlBpGQf  
annual accounting date 年结日期 !CPv{c`|qg  
annual allowance 每年免税额；年积金；年度津贴；年津 !D7\$ g6g  
annual balance 年度余额 (J\D"4 q  
annual disposable income 每年可动用收入 L)y}  
annual estimates 周年预算 U5dJ
=G  
annual fee 年费 o7DDL{iR/  
annual general meeting 周年大会 {|%5}\%  
annual growth rate 年增率；每年增长率 >^+Q`"SN  
annual long-term supplement 长期个案每年补助金 <saS2
.4  
annual pensionable emolument 可供计算退休金的年薪 W=GNo9:  
annual report 年报 L6r&Y~+/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y 0$m~}j  
annual return 周年报表；周年申报表；每年报税表格 unSF;S<  
Annual Return Rules 《周年报表规则》 0b?9LFd  
annual review of consumer prices 每年消费物价回顾 y?_tSnDK  
annual roll-forward basis 逐年延展方式 Y
 0&w;P  
annual salary 年薪 sFC1PdSk4T  
annual statement 年度报表；年度决算表 &7E0H{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xotq$r  
annuitant 年金受益人 K 2LLuS!  
annuity 年金 ;9,Ll%Lk<  
annuity contract 年金合约 68;,hS*|6  
annuity on human life 人寿年金 )K8 JDP  
antecedent debt 先前的债项 gA" = so  
ante-dated cheque 倒填日期支票 ]L}<Y9)t  
anticipated expenditure 预期开支 j(va#f#  
anticipated net profit 预期纯利 0:v7X)St  
anticipated revenue 预期收入 q'C'S#qqn  
anti-inflation measure 反通货膨胀措施 b]hRmW  
anti-inflationary stance 反通货膨胀立场 :bLGDEC  
apparent deficit 表面赤字 1V FAfv%}  
apparent financial solvency 表面偿债能力 cMC1|3
 
apparent partner 表面合伙人 /e4hB  
application for personal assessment 个人入息课税申请书 D dt9`j  
application of fund 资金应用 d!Y,i!l!  
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 fCx~K'UWn  
appointed actuary 委任精算师 IL YS:c58=  
appointed auditor 委任核数师；委任审计师 :L*CL 8m  
appointed trustee 委任的受托人 
J\m7U   
appointer 委任人 e] **Z,Z  
apportioned pro rata 按比例分摊 x*Z"
~'DI  
apportionment 分配；分摊 B7?784{x,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gx'mVC"{  
apportionment formula 分摊方程式 sAnStS=>  
apportionment of estate duty 遗产税的分摊 Ev*HH+:b>  
appraisal 估价；评估 T(J&v|FK  
appreciable growth 可观增长 e)cmZ8~S  
appreciable impact 显着影响 *!C^L"i  
appreciable increase 可观增长 @@SG0YxZ  
appreciation 增值；升值 R0oP #
#]  
appreciation against other currencies 相对其他货币升值 N{|N_}X`Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WiPMvl8  
appreciation tax 增值税 M~ynJ@q  
appropriation 拨款；拨用；拨付 FjkE^o>  
appropriation account 拨款帐目 QL_bg:hs
 
Appropriation Bill 拨款法案 dXrv  
appropriation-in-aid system 补助拨款办法 e-UPu%'  
approved assets 核准资产 > {fX;l  
approved basket stock 认可一篮子证券 5#QB&A>   
approved budget 核准预算 h %MPppCEa  
approved charitable donation 认可慈善捐款 `S$BBF;  
approved charitable institution 认可慈善机构 /SlCcozFL~  
approved currency 核准货币；认可货币 `lcpUWn  
approved estimates 核准预算 *(D_g!a  
approved estimates of expenditure 核准开支预算 OM}:1He  
approved overseas insurer 核准海外保险人 (8=Zr0
H e  
approved overseas trust company 核准海外信托公司 1xT^ ,e6  
approved pooled investment fund 核准汇集投资基金 ?B@iBOcu[  
approved provident fund scheme 认可公积金计划 B0Xn9Tvk  
approved provision 核准拨款 r
o^Y$;G  
approved redeemable share 核准可赎回股份 QVzLf+R~  
approved regional stock 认可地区性证券 Bz/NFNi[p  
approved retirement scheme 认可退休金计划 G78rpp  
approved subordinated loan 核准附属贷款
]9;WM.  
arbitrage 套戥；套汇；套利 mgH4)!Z*56  
arbitrageur 套戥者；套汇者 1eiH%{w  
arbitrary amount 临时款项  '=%vf  
arrangement 措施；安排；协定 G^)|c<'M  
arrears 欠款 Dugr{Y/0  
arrears of pay 欠付薪酬 7th&C,
c&  
arrears of revenue 逾期未收税款；逾期未收的帐项 2&Wc4,O!i  
articles of association 组织章程；组织细则；组织章程细则 H^'*F->BA  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 urXM}^  
ascertainment of profit 确定利润 )9L1WOGi  
"Asia Clear" “亚洲结算系统”