[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 ;LE @Ezx  
allotment notice 股份配售通知；配股通知 ;#i$0~lRl  
allotment of shares 股份分配 kwR@oVR^  
allowable 可获宽免；免税的 fO>~V1  
allowable business loss 可扣除的营业亏损 m_ m@>}ud  
allowable expenses 可扣税的支出 $@kw>2  
allowance 免税额；津贴；备抵；准备金 \Agg6tYr  
allowance for debts 债项的免税额 .A/H+.H;  
allowance for depreciation by wear and tear 耗损折旧免税额 n5/Tn7hY  
allowance for funeral expenses 殡殓费的免税额 >pvg0Fh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q*nz4QTOE  
allowance for repairs and outgoings 修葺及支出方面的免税额 8|NJ(D-$  
allowance to debtor 给债务人的津贴 Vb9N~v  
alteration of capital 资本更改 CWQ2iu<_0  
alternate trustee 候补受托人 DZ.trtK  
amalgamation 合并 np^<HfYV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8k^y.B  
ambit of charges 征税范围；收费范围 PZJ 4:h  
amended valuation 经修订的估值 5qSZ>DZ  
American Commodities Exchange 美国商品交易所 o~&!M_ED  
American Express Bank Limited 美国运通银行 ug"<\"  
American Stock Exchange 美国证券交易所 veg!mY2&  
amortization 摊销 !gHWYWu)!  
amount due from banks 存放银行同业的款项 f {Z%:H  
amount due from banks abroad 存放海外银行同业的款项 _n g=5  
amount due from holding companies 控股公司欠款 arKmc@"X  
amount due from local banks 存放本港银行同业的款项 O f@#VZ  
amount due to banks 银行同业的存款 g
+)\/n|  
amount due to banks abroad 海外银行同业的存款 h)^A3;2F  
amount due to holding companies 控股公司存款 B~zg"
 
amount due to local banks 本港银行同业的存款 cCGXB|9fYR  
amount due to outport banks 外埠银行同业的存款 vcO`j<`  
amount for note issue 发行纸币的款额 /.YAFH|i)"  
amount of bond 担保契据的款额
s[@>uP  
amount of consideration 代价款额 zf>^2t*\  
amount of contribution 供款数额 >TnQ4^;v.  
amount of indebtedness 负债款额 E0^%|Mh]b  
amount of principal of the loan 贷款本金额 S} Cp&}G{P  
amount of rates chargeable 应征差饷数额 6oh@$.ThG  
amount of share capital 股本额 CN~NyJL H  
amount of sums assured 承保款额 3;S`
<  
amount of variation 变动幅度 ?VP!1O=J  
amount of vote 拨款数额 <Iyot]E  
amount payable 应付款额 QsJW"4d  
amount receivable 应收款额 bH&)r
n  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pph8"`mv.m  
analysis 分析 t`YZ)
>Ws  
ancillary risk 附属风险 tK}p05nPhl  
annual account 周年帐目；周年帐目报表；年度决算；年结 auTTvJ  
annual accounting date 年结日期 EvqAi/(g  
annual allowance 每年免税额；年积金；年度津贴；年津 ]'!xc9KGR  
annual balance 年度余额 Vy^yV|`v  
annual disposable income 每年可动用收入 L\wpS1L(  
annual estimates 周年预算 pNE\@U|4E  
annual fee 年费 k7|z$=zY  
annual general meeting 周年大会 [7Lx
t
 
annual growth rate 年增率；每年增长率 F:o#  
annual long-term supplement 长期个案每年补助金 A: bPIXb  
annual pensionable emolument 可供计算退休金的年薪 -j tC>_/  
annual report 年报 +i@yZfT  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~K-*q{6Q  
annual return 周年报表；周年申报表；每年报税表格 BT#=Xh  
Annual Return Rules 《周年报表规则》 k)
usUP'  
annual review of consumer prices 每年消费物价回顾 Ryba[Fz4Di  
annual roll-forward basis 逐年延展方式  +iH30v  
annual salary 年薪 f./m7TZ  
annual statement 年度报表；年度决算表 G</I%qM  
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 ^Z>B/aJq  
annuitant 年金受益人 xJ2O4ob  
annuity 年金 q bZ,K@0  
annuity contract 年金合约 >[H&k8\7n  
annuity on human life 人寿年金 yOUX E>-  
antecedent debt 先前的债项 7XVzd]jH  
ante-dated cheque 倒填日期支票 fQW_YQsb  
anticipated expenditure 预期开支 A` o?+2s_  
anticipated net profit 预期纯利
B naU)E h  
anticipated revenue 预期收入 ?7
kV+{.  
anti-inflation measure 反通货膨胀措施 Bq~hV;9nf  
anti-inflationary stance 反通货膨胀立场 ?l, X!o6  
apparent deficit 表面赤字 I51oG:6fR?  
apparent financial solvency 表面偿债能力 !<=%;+  
apparent partner 表面合伙人 ? %+VG  
application for personal assessment 个人入息课税申请书 o\]:!#r{T  
application of fund 资金应用 ?wLdW1&PpX  
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 tSb? ]J  
appointed actuary 委任精算师 _iGU|$a  
appointed auditor 委任核数师；委任审计师 yD[zzEuQ  
appointed trustee 委任的受托人 LGo2^Xx  
appointer 委任人 50`iCD  
apportioned pro rata 按比例分摊 OJ35En  
apportionment 分配；分摊 S0N2rU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S?
Bc~y  
apportionment formula 分摊方程式 OHHNWg_5  
apportionment of estate duty 遗产税的分摊 3_L1Wm  
appraisal 估价；评估 v;fJM5PA  
appreciable growth 可观增长 Z\|u 9 DO  
appreciable impact 显着影响 #5y9L  
appreciable increase 可观增长 T,WKoB  
appreciation 增值；升值 \7,MZt  
appreciation against other currencies 相对其他货币升值 !_U37Uj<m  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  Hz]4AS  
appreciation tax 增值税 Dh&:-  
appropriation 拨款；拨用；拨付 'T)Or,d  
appropriation account 拨款帐目 1iNsX\M  
Appropriation Bill 拨款法案 &\1'1`N1  
appropriation-in-aid system 补助拨款办法 &0+x2e)7g  
approved assets 核准资产 6wb^*dD92  
approved basket stock 认可一篮子证券 }z%OnP  
approved budget 核准预算 k<YtoV  
approved charitable donation 认可慈善捐款 ?{ B[
^  
approved charitable institution 认可慈善机构 &gGs) $f[  
approved currency 核准货币；认可货币 ]~ !XiCqu  
approved estimates 核准预算 83KfM!w  
approved estimates of expenditure 核准开支预算 oe(9mYWKa6  
approved overseas insurer 核准海外保险人 U @.u-)oX  
approved overseas trust company 核准海外信托公司 G&x'=dJ  
approved pooled investment fund 核准汇集投资基金 Kajkw>z  
approved provident fund scheme 认可公积金计划 `E
3:;|  
approved provision 核准拨款 GA|/7[I}  
approved redeemable share 核准可赎回股份 8^/+wa+G  
approved regional stock 认可地区性证券 L
!;^#g  
approved retirement scheme 认可退休金计划 [1z{T(d
h  
approved subordinated loan 核准附属贷款 {q&@nm40  
arbitrage 套戥；套汇；套利 eM?rc55|  
arbitrageur 套戥者；套汇者 1@A7h$ 1P  
arbitrary amount 临时款项 gB]C&Q  
arrangement 措施；安排；协定 ==]Z \jk  
arrears 欠款 %{R_^Y8t  
arrears of pay 欠付薪酬 2c}B  
arrears of revenue 逾期未收税款；逾期未收的帐项 44|deE3Z   
articles of association 组织章程；组织细则；组织章程细则 T>#TDMU#Fm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~TYbP  
ascertainment of profit 确定利润 <1aa~duT  
"Asia Clear" “亚洲结算系统”