[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 $V\Dl]a1  
allotment notice 股份配售通知；配股通知 %5ovW<E:  
allotment of shares 股份分配 ]J^/`gc  
allowable 可获宽免；免税的 + usB$=kJ  
allowable business loss 可扣除的营业亏损 Ial"nV0>0  
allowable expenses 可扣税的支出 p~3 (nk<+  
allowance 免税额；津贴；备抵；准备金 2)MX<prH  
allowance for debts 债项的免税额 3]li3B'  
allowance for depreciation by wear and tear 耗损折旧免税额 ;-Ki `x.oJ  
allowance for funeral expenses 殡殓费的免税额 2Bz\Tsp  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lyq[gQjr  
allowance for repairs and outgoings 修葺及支出方面的免税额 {l9g
YA  
allowance to debtor 给债务人的津贴 {WvYb,
  
alteration of capital 资本更改 :SD#>eD0  
alternate trustee 候补受托人 FI"KJk'  
amalgamation 合并 \k9]c3V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M)"'Q6ck=  
ambit of charges 征税范围；收费范围 NilnS!BM  
amended valuation 经修订的估值 BIXbdo5F  
American Commodities Exchange 美国商品交易所 f=IF_|@
^S  
American Express Bank Limited 美国运通银行 <)a7Nrc\T  
American Stock Exchange 美国证券交易所 ^O QeOTF  
amortization 摊销 T"/dn%21  
amount due from banks 存放银行同业的款项 GMlJM  
amount due from banks abroad 存放海外银行同业的款项 #+Y%Bxf  
amount due from holding companies 控股公司欠款 ]YrgkC35  
amount due from local banks 存放本港银行同业的款项 (_3QZ  
amount due to banks 银行同业的存款 mEg3.|  
amount due to banks abroad 海外银行同业的存款 U'LPaf$O  
amount due to holding companies 控股公司存款 jx#9  
amount due to local banks 本港银行同业的存款 ()W`4p  
amount due to outport banks 外埠银行同业的存款 3Dx@r W\  
amount for note issue 发行纸币的款额 4YgO1}%G  
amount of bond 担保契据的款额 3vHkhhYQ  
amount of consideration 代价款额 1T}jK^"  
amount of contribution 供款数额 8[H bg  
amount of indebtedness 负债款额 [0!*<%BgK'  
amount of principal of the loan 贷款本金额 _`lPLBr6  
amount of rates chargeable 应征差饷数额 B:VGa<lx5  
amount of share capital 股本额 cI'su?  
amount of sums assured 承保款额 73l,PJ  
amount of variation 变动幅度 AO,^v+$  
amount of vote 拨款数额 d*dPi^JjC  
amount payable 应付款额 #y f  
amount receivable 应收款额 Tm2+/qO,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uT>"(wnJ|  
analysis 分析 (QS 0  
ancillary risk 附属风险 i3cMRcS;  
annual account 周年帐目；周年帐目报表；年度决算；年结
:Bi 4z(  
annual accounting date 年结日期 1}~ZsrF  
annual allowance 每年免税额；年积金；年度津贴；年津 xYY^tZIV  
annual balance 年度余额 K7t_Q8  
annual disposable income 每年可动用收入 $ I J^
 
annual estimates 周年预算 L]q%;u]8!  
annual fee 年费 %<|cWYM="z  
annual general meeting 周年大会 ?DE{4Ti/[  
annual growth rate 年增率；每年增长率 PPde!}T$  
annual long-term supplement 长期个案每年补助金 KB{IWu  
annual pensionable emolument 可供计算退休金的年薪 ; o(:}d  
annual report 年报 'vV+Wu#[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QT=i>X  
annual return 周年报表；周年申报表；每年报税表格 MeYu  
Annual Return Rules 《周年报表规则》 n72kJ3u.  
annual review of consumer prices 每年消费物价回顾 Oq:$GME  
annual roll-forward basis 逐年延展方式 !{CaW4  
annual salary 年薪 BKV:U\QZ  
annual statement 年度报表；年度决算表 l{Et:W%|  
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 [Wxf,rW i  
annuitant 年金受益人 p^w_-(p  
annuity 年金 :`c@&WF8  
annuity contract 年金合约 jW{bP_,"  
annuity on human life 人寿年金 xwj{4fzpk{  
antecedent debt 先前的债项 +UiJWO
 
ante-dated cheque 倒填日期支票 .LGA 0  
anticipated expenditure 预期开支 `O!yt  
anticipated net profit 预期纯利 }@~+%_;  
anticipated revenue 预期收入 *;l[|  
anti-inflation measure 反通货膨胀措施 U?ZWDr"*`w  
anti-inflationary stance 反通货膨胀立场 yH9&HFDp  
apparent deficit 表面赤字 $wbIe
"|  
apparent financial solvency 表面偿债能力 !b$]D?=}  
apparent partner 表面合伙人 iu$Y0.H@  
application for personal assessment 个人入息课税申请书 Lj/  
application of fund 资金应用 ZH`(n5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `/9I` <y  
appointed actuary 委任精算师 C=bQ2t=Z  
appointed auditor 委任核数师；委任审计师 4>/i,_&K K  
appointed trustee 委任的受托人 LP/SblE  
appointer 委任人 Sbeq%Iwm.  
apportioned pro rata 按比例分摊 4y!GFhMh  
apportionment 分配；分摊 "bz.nE*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "N)InPR-  
apportionment formula 分摊方程式 -C8LM ls  
apportionment of estate duty 遗产税的分摊 )@<HG$#  
appraisal 估价；评估 0<##8m@F8  
appreciable growth 可观增长 m}f{o  
appreciable impact 显着影响 T-]UAN"O  
appreciable increase 可观增长 ge1U1o  
appreciation 增值；升值 6R*eJICN  
appreciation against other currencies 相对其他货币升值 +:W?:\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p.H`lbVY  
appreciation tax 增值税 iBmvy7S?  
appropriation 拨款；拨用；拨付 b}*q* Bq  
appropriation account 拨款帐目 <sX_hIA^Fx  
Appropriation Bill 拨款法案 1tTY)Evf  
appropriation-in-aid system 补助拨款办法 Asy2jw\V  
approved assets 核准资产 q\<NW%KtX  
approved basket stock 认可一篮子证券 x3F94+<n{  
approved budget 核准预算 QU(Lv(/O  
approved charitable donation 认可慈善捐款 phB d+zQc  
approved charitable institution 认可慈善机构 u68ic1  
approved currency 核准货币；认可货币 BqM[{Kv  
approved estimates 核准预算 W@i|=xS?  
approved estimates of expenditure 核准开支预算 )<Mo
.  
approved overseas insurer 核准海外保险人 m>?|*a,  
approved overseas trust company 核准海外信托公司 {:KPEN  
approved pooled investment fund 核准汇集投资基金 foB&H;A4oC  
approved provident fund scheme 认可公积金计划 F~~9/#  
approved provision 核准拨款 {bG.X?b  
approved redeemable share 核准可赎回股份 D |fo:Xp,  
approved regional stock 认可地区性证券 _ q AT%.  
approved retirement scheme 认可退休金计划 d,Oe3?][0p  
approved subordinated loan 核准附属贷款 {
Z1-B60P  
arbitrage 套戥；套汇；套利 iRqLLM
rn  
arbitrageur 套戥者；套汇者 t~.^92]s|  
arbitrary amount 临时款项 jo<Gf 5  
arrangement 措施；安排；协定 #WGy Qu  
arrears 欠款 Do5{t'm3  
arrears of pay 欠付薪酬 .y0u"@iF  
arrears of revenue 逾期未收税款；逾期未收的帐项 @}uo:b:Q  
articles of association 组织章程；组织细则；组织章程细则 qk>M~,  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c(Fo-4K  
ascertainment of profit 确定利润 ]\]mwvLT  
"Asia Clear" “亚洲结算系统”