[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 %9oYw9H!  
allotment notice 股份配售通知；配股通知 \Ae9\Jp8M  
allotment of shares 股份分配 hC <O`|lF  
allowable 可获宽免；免税的 i0jBZW"_1$  
allowable business loss 可扣除的营业亏损 Av'GB  
allowable expenses 可扣税的支出 wU\s; dK  
allowance 免税额；津贴；备抵；准备金 Bun><Y @  
allowance for debts 债项的免税额 ^= 0m-/  
allowance for depreciation by wear and tear 耗损折旧免税额 P [Uy  
allowance for funeral expenses 殡殓费的免税额 U.!lTLjfLz  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L;Z0
`mdz  
allowance for repairs and outgoings 修葺及支出方面的免税额 XolZonJr  
allowance to debtor 给债务人的津贴 ={>Lrig:l  
alteration of capital 资本更改 e]=lKxFh&l  
alternate trustee 候补受托人 '6y}ZE[  
amalgamation 合并 Y5ZZ3Ati  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PjA6Ji;Hu  
ambit of charges 征税范围；收费范围 9o*,P,j'}  
amended valuation 经修订的估值 *jIqAhs0{  
American Commodities Exchange 美国商品交易所 #n0Y6Pr  
American Express Bank Limited 美国运通银行 O3DmNq$dz  
American Stock Exchange 美国证券交易所 3"n\8#X{  
amortization 摊销 I`KQ|h0%  
amount due from banks 存放银行同业的款项 UhA"nt0  
amount due from banks abroad 存放海外银行同业的款项 Ig]iT  
amount due from holding companies 控股公司欠款 X4l@woh%  
amount due from local banks 存放本港银行同业的款项 QTX8 L  
amount due to banks 银行同业的存款 B33$
pUk  
amount due to banks abroad 海外银行同业的存款 )WT>@  
amount due to holding companies 控股公司存款 evkH05+;W  
amount due to local banks 本港银行同业的存款 . 8N.l^0,  
amount due to outport banks 外埠银行同业的存款 GaX[C<Wt  
amount for note issue 发行纸币的款额 !l]dR@e  
amount of bond 担保契据的款额 !$
N<ds.  
amount of consideration 代价款额 W@ |6nPm  
amount of contribution 供款数额 D?XM,l+  
amount of indebtedness 负债款额 Vq;dJ%sY  
amount of principal of the loan 贷款本金额 ^P151*=D  
amount of rates chargeable 应征差饷数额 9z)5Mdf1j  
amount of share capital 股本额 ;22oY>w  
amount of sums assured 承保款额 >D201&*G%  
amount of variation 变动幅度 ok|qyN+  
amount of vote 拨款数额 Za
NQpH.  
amount payable 应付款额 !,V{zTR
 
amount receivable 应收款额 cuy1DDl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <! )**  
analysis 分析 A\8}|r(>9E  
ancillary risk 附属风险 F 8B#}%JE  
annual account 周年帐目；周年帐目报表；年度决算；年结 KM^ufF2[  
annual accounting date 年结日期 "Ph^BUAb  
annual allowance 每年免税额；年积金；年度津贴；年津 q.,JVGMS  
annual balance 年度余额 ` {qG1  
annual disposable income 每年可动用收入 >4t+:Ut:  
annual estimates 周年预算 E@7J:|.)R  
annual fee 年费 B&D}F=U  
annual general meeting 周年大会 u\eEh*<7q  
annual growth rate 年增率；每年增长率 
E[Cb|E  
annual long-term supplement 长期个案每年补助金 " Hd|7F'u=  
annual pensionable emolument 可供计算退休金的年薪 S)DnPjN{  
annual report 年报 M(/r%-D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /7gOSwY  
annual return 周年报表；周年申报表；每年报税表格 &x3VCsC\|  
Annual Return Rules 《周年报表规则》 W.kM7z>G  
annual review of consumer prices 每年消费物价回顾 -[-wkC8a  
annual roll-forward basis 逐年延展方式 ,\NFt`]j  
annual salary 年薪 h:9Zt
0,  
annual statement 年度报表；年度决算表 F_CYYGZ  
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 =:~R=/ZXk  
annuitant 年金受益人 Z?\>JM >;  
annuity 年金 I_R
sYw  
annuity contract 年金合约 &
RfC"lc  
annuity on human life 人寿年金 KZ/=IP=  
antecedent debt 先前的债项 |P%Jw,}]9  
ante-dated cheque 倒填日期支票 kh`"
WN Nt  
anticipated expenditure 预期开支 rS;Dmm  
anticipated net profit 预期纯利 (DI>5.x"  
anticipated revenue 预期收入 Hw4%uS==V  
anti-inflation measure 反通货膨胀措施 <i,U )Tt^C  
anti-inflationary stance 反通货膨胀立场 "s{5O>  
apparent deficit 表面赤字 L*:jXmUM_~  
apparent financial solvency 表面偿债能力 rW=Z>1  
apparent partner 表面合伙人 R6(oZph  
application for personal assessment 个人入息课税申请书 soQ1X@"0  
application of fund 资金应用 d@qsdYu-*  
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 T:; 2  
appointed actuary 委任精算师 D|{jR~J)xK  
appointed auditor 委任核数师；委任审计师 ]UmFhBR-  
appointed trustee 委任的受托人 /HaHH.e  
appointer 委任人 pS:4CNI{  
apportioned pro rata 按比例分摊 _ jsK}- \  
apportionment 分配；分摊 % yw?s0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }"|K(hq  
apportionment formula 分摊方程式 ajEjZ6  
apportionment of estate duty 遗产税的分摊 `G}TG(  
appraisal 估价；评估 }|pwz   
appreciable growth 可观增长 h5^Z2:#  
appreciable impact 显着影响 \pVXimam  
appreciable increase 可观增长 va0{>Dc+  
appreciation 增值；升值 X<I+&Zi  
appreciation against other currencies 相对其他货币升值 h-[VH%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N(Tz%o4  
appreciation tax 增值税 `9BROZnq  
appropriation 拨款；拨用；拨付 4GX-ma ,  
appropriation account 拨款帐目 VcXq?f>\  
Appropriation Bill 拨款法案 ++ ^l]8  
appropriation-in-aid system 补助拨款办法 (^Y~/  
approved assets 核准资产 uo@n(>}EL  
approved basket stock 认可一篮子证券 7Mg=b%IYs  
approved budget 核准预算 I+tb[*X+  
approved charitable donation 认可慈善捐款 6;ixa hZV  
approved charitable institution 认可慈善机构 a m|F?|1  
approved currency 核准货币；认可货币 'ZDp5pCC;  
approved estimates 核准预算 zo4qG+>o  
approved estimates of expenditure 核准开支预算 A\HxDIU  
approved overseas insurer 核准海外保险人 d^{RQ  
approved overseas trust company 核准海外信托公司 !:q/Ye3.  
approved pooled investment fund 核准汇集投资基金 6G[4rD&  
approved provident fund scheme 认可公积金计划 =4FXBPoQK  
approved provision 核准拨款 -;^j:L{   
approved redeemable share 核准可赎回股份 hpO`]  
approved regional stock 认可地区性证券 ,F,X ,  
approved retirement scheme 认可退休金计划 tFp Ygff<  
approved subordinated loan 核准附属贷款 AP'*Nh@Ik(  
arbitrage 套戥；套汇；套利 R#%(5-Zu#R  
arbitrageur 套戥者；套汇者 7$CBx/X50)  
arbitrary amount 临时款项 .\)U@L~  
arrangement 措施；安排；协定 i3@)W4{  
arrears 欠款 2AT5  
arrears of pay 欠付薪酬 ^")Q YE  
arrears of revenue 逾期未收税款；逾期未收的帐项 `erV$( M  
articles of association 组织章程；组织细则；组织章程细则 Vex{.Vh,"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "@iK' c^  
ascertainment of profit 确定利润 ,(EO'T[  
"Asia Clear" “亚洲结算系统”