[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 )8eb(!}7  
allotment notice 股份配售通知；配股通知 HC1<zW[  
allotment of shares 股份分配 9E8&~y  
allowable 可获宽免；免税的 Iz j-,a  
allowable business loss 可扣除的营业亏损 ]W4{|%@H"  
allowable expenses 可扣税的支出 S:`Gi>D  
allowance 免税额；津贴；备抵；准备金 Eu"8IM!%-  
allowance for debts 债项的免税额 #gT"G1
8/!  
allowance for depreciation by wear and tear 耗损折旧免税额 B:0oT  
allowance for funeral expenses 殡殓费的免税额 :) -`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U{bv|vF  
allowance for repairs and outgoings 修葺及支出方面的免税额 +kEM%z  
allowance to debtor 给债务人的津贴 )"hd"  
alteration of capital 资本更改 Yt,MXm\  
alternate trustee 候补受托人 |r,})o>  
amalgamation 合并 5/i/. 0?n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T0"nzukd  
ambit of charges 征税范围；收费范围 BBGub?(dR  
amended valuation 经修订的估值 5#N<~  
American Commodities Exchange 美国商品交易所 #1\`!7TO3  
American Express Bank Limited 美国运通银行 Q_!tn*  
American Stock Exchange 美国证券交易所 IGVq`Mxj  
amortization 摊销 r79P|)\  
amount due from banks 存放银行同业的款项 frW\!r{LT  
amount due from banks abroad 存放海外银行同业的款项 &!O?h/&X3  
amount due from holding companies 控股公司欠款 (Fuu V{x|  
amount due from local banks 存放本港银行同业的款项 "v`q%(TA  
amount due to banks 银行同业的存款 )\VuN-d  
amount due to banks abroad 海外银行同业的存款 rtQ{  
amount due to holding companies 控股公司存款 DNqV]N_W  
amount due to local banks 本港银行同业的存款 5mpql[v3P  
amount due to outport banks 外埠银行同业的存款 3)LS# =  
amount for note issue 发行纸币的款额 Ta/zDc"e  
amount of bond 担保契据的款额 7UGc2J  
amount of consideration 代价款额 rr\u)D#)  
amount of contribution 供款数额 .57Fh)Y  
amount of indebtedness 负债款额 >@cBDS<6R  
amount of principal of the loan 贷款本金额 p^q/u  
amount of rates chargeable 应征差饷数额 }Rh%bf7,  
amount of share capital 股本额 cpw=2vnD  
amount of sums assured 承保款额 yi~]}M  
amount of variation 变动幅度 X[$|I9  
amount of vote 拨款数额 i%<NKE;v7m  
amount payable 应付款额 YIZu{  
amount receivable 应收款额 LWhy5H;Es  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lDKyD`WKnZ  
analysis 分析 g@s`PBF7`  
ancillary risk 附属风险 C@]D*k  
annual account 周年帐目；周年帐目报表；年度决算；年结 Nl,iz_2]  
annual accounting date 年结日期 C{nk,j L  
annual allowance 每年免税额；年积金；年度津贴；年津 J?dz>3Rhx9  
annual balance 年度余额 oHv.EO  
annual disposable income 每年可动用收入 na9YlJ\  
annual estimates 周年预算 :BV$3]y  
annual fee 年费 L aA<`  
annual general meeting 周年大会 + _*NY~  
annual growth rate 年增率；每年增长率 c/^:vTF  
annual long-term supplement 长期个案每年补助金 P
Z'|)  
annual pensionable emolument 可供计算退休金的年薪 "[fPzIP9  
annual report 年报 R<Mp$K^b  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4Y3@^8h&=  
annual return 周年报表；周年申报表；每年报税表格 5izpQ'>  
Annual Return Rules 《周年报表规则》 T]1.":   
annual review of consumer prices 每年消费物价回顾 F !OD*]  
annual roll-forward basis 逐年延展方式 <3N\ OV2  
annual salary 年薪 %x@bP6d[  
annual statement 年度报表；年度决算表 F 2zUz[  
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 4G;KT~Cgb  
annuitant 年金受益人 6|n3Q$p  
annuity 年金 2G5|J{4w  
annuity contract 年金合约 NJd4( P  
annuity on human life 人寿年金 A['(@Bz#7~  
antecedent debt 先前的债项 V
SCKWYy  
ante-dated cheque 倒填日期支票 L>WxAeyu1K  
anticipated expenditure 预期开支 |E$q S)y  
anticipated net profit 预期纯利 RL]$"  
anticipated revenue 预期收入 "%dENK  
anti-inflation measure 反通货膨胀措施 Ez-AQ'  
anti-inflationary stance 反通货膨胀立场 b%"/8rK  
apparent deficit 表面赤字 !blGc$kC  
apparent financial solvency 表面偿债能力 S5F5Tr;TN  
apparent partner 表面合伙人 {&D$U'ye  
application for personal assessment 个人入息课税申请书 K%/\XnCY  
application of fund 资金应用 >0 o[@gJl  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <?L5bhq  
appointed actuary 委任精算师 nTs\zikP  
appointed auditor 委任核数师；委任审计师 5?Q5cD2]\6  
appointed trustee 委任的受托人 x30|0EHYl[  
appointer 委任人 ]goVQ'Y  
apportioned pro rata 按比例分摊 R8!~>$#C6)  
apportionment 分配；分摊 +jq@!P"}d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5\}Y=Pa  
apportionment formula 分摊方程式 Zs3xoIW7Ai  
apportionment of estate duty 遗产税的分摊 fy$CtQM  
appraisal 估价；评估 HpUJ

_pZ  
appreciable growth 可观增长 l<S3<'&  
appreciable impact 显着影响 SJLs3iz_)  
appreciable increase 可观增长 ?aBAmyxm  
appreciation 增值；升值 Lr\(7r  
appreciation against other currencies 相对其他货币升值 ds+2z=!!e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m432,8 K3r  
appreciation tax 增值税 =)i^E9
 
appropriation 拨款；拨用；拨付 F/j ; q  
appropriation account 拨款帐目 a5pM~.]  
Appropriation Bill 拨款法案 Td7Q%7p:  
appropriation-in-aid system 补助拨款办法 ~mah.8G  
approved assets 核准资产 l9+CJAmq  
approved basket stock 认可一篮子证券 {(F}SF{  
approved budget 核准预算 Oo(xYy  
approved charitable donation 认可慈善捐款 5RO6YxQ  
approved charitable institution 认可慈善机构 uP8 cW([  
approved currency 核准货币；认可货币 g2LvojR  
approved estimates 核准预算 F>
[^m Xw  
approved estimates of expenditure 核准开支预算 3?h!nVI+2J  
approved overseas insurer 核准海外保险人 }> C?Zx*  
approved overseas trust company 核准海外信托公司 Iw#[K  
approved pooled investment fund 核准汇集投资基金 0lYP!\J3]%  
approved provident fund scheme 认可公积金计划 >k=@YLj  
approved provision 核准拨款 lY,9bSF$  
approved redeemable share 核准可赎回股份 9T`YHA'g  
approved regional stock 认可地区性证券 ev/)#i#s{  
approved retirement scheme 认可退休金计划 "av/a  
approved subordinated loan 核准附属贷款 ]PL\;[b>  
arbitrage 套戥；套汇；套利 $SFreyI;Uf  
arbitrageur 套戥者；套汇者 94*MRn1E  
arbitrary amount 临时款项 h.- o$+Sa  
arrangement 措施；安排；协定 z?`7g%Z?{  
arrears 欠款 6*>vie  
arrears of pay 欠付薪酬 hA&m G33  
arrears of revenue 逾期未收税款；逾期未收的帐项 Dp} $q`F[  
articles of association 组织章程；组织细则；组织章程细则 m #6p= E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Xfg?\j/  
ascertainment of profit 确定利润 XC/M:2$  
"Asia Clear" “亚洲结算系统”