[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 3HtLD5%Q  
allotment notice 股份配售通知；配股通知 wEQ7=Gy x  
allotment of shares 股份分配 |Ao sZeO_  
allowable 可获宽免；免税的 4Sj;38F .1  
allowable business loss 可扣除的营业亏损 O"'.n5>:`  
allowable expenses 可扣税的支出 f82$_1s^  
allowance 免税额；津贴；备抵；准备金 f+ }Rj0A  
allowance for debts 债项的免税额 !@6P>H
zY$  
allowance for depreciation by wear and tear 耗损折旧免税额 iCz0T,  
allowance for funeral expenses 殡殓费的免税额 @M]uUL-ze  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rwZI;t$hf  
allowance for repairs and outgoings 修葺及支出方面的免税额 }"$2F0  
allowance to debtor 给债务人的津贴 <5Ye') +  
alteration of capital 资本更改 j|6@>T1  
alternate trustee 候补受托人 m=saUhI*9  
amalgamation 合并 .2K4<UOAbm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S%NS7$`a  
ambit of charges 征税范围；收费范围 [Ej#NHs  
amended valuation 经修订的估值 m7dpr$J  
American Commodities Exchange 美国商品交易所 '7'*+sgi$  
American Express Bank Limited 美国运通银行 96V@
+I  
American Stock Exchange 美国证券交易所 O }ES/<an  
amortization 摊销 0r4,27w  
amount due from banks 存放银行同业的款项 P M x` PB  
amount due from banks abroad 存放海外银行同业的款项 7@[HRr  
amount due from holding companies 控股公司欠款 ?MW*`U  
amount due from local banks 存放本港银行同业的款项 bCV3h3<  
amount due to banks 银行同业的存款 ]q,5'[=~4h  
amount due to banks abroad 海外银行同业的存款 zC@ ziH>{]  
amount due to holding companies 控股公司存款 rNi]|)-ET  
amount due to local banks 本港银行同业的存款 dkHye>  
amount due to outport banks 外埠银行同业的存款 R*"31&3le4  
amount for note issue 发行纸币的款额 \2UtT@3|C  
amount of bond 担保契据的款额 c `[,>  
amount of consideration 代价款额 j{U
#g8  
amount of contribution 供款数额 qw#wZ'<n  
amount of indebtedness 负债款额 /.knZ_aJ!  
amount of principal of the loan 贷款本金额 `[OJ)tHE  
amount of rates chargeable 应征差饷数额 |b BA0.yS  
amount of share capital 股本额 pCB^\M%*  
amount of sums assured 承保款额 O^Y}fo'  
amount of variation 变动幅度 bF85T(G  
amount of vote 拨款数额 [N35.O6P6u  
amount payable 应付款额 tQrF A2
F  
amount receivable 应收款额 KA[8NPhzZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q|gw\.]$&[  
analysis 分析 wgN)*dpuI
 
ancillary risk 附属风险 pBZf=!+E  
annual account 周年帐目；周年帐目报表；年度决算；年结  (0wQ [(  
annual accounting date 年结日期 CMcS4X9/}  
annual allowance 每年免税额；年积金；年度津贴；年津 ;^[VqFpeS  
annual balance 年度余额 3Y;<Q>roT  
annual disposable income 每年可动用收入 jfLkp>2E'  
annual estimates 周年预算 bNH72gX2Yh  
annual fee 年费 o@6hlLr  
annual general meeting 周年大会 1WT
DF  
annual growth rate 年增率；每年增长率 )s#NQ.T[  
annual long-term supplement 长期个案每年补助金 \
zdY$3z  
annual pensionable emolument 可供计算退休金的年薪  L+=pEk_  
annual report 年报 {?!0<0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Gp l  
annual return 周年报表；周年申报表；每年报税表格 =6sA49~M  
Annual Return Rules 《周年报表规则》 :jKiHeBQu?  
annual review of consumer prices 每年消费物价回顾 ~x(1g;!^  
annual roll-forward basis 逐年延展方式 l[,RA?i {  
annual salary 年薪 `rwzCwA1  
annual statement 年度报表；年度决算表 /'[m6zm]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 M0B6v}^H  
annuitant 年金受益人 ]-rhc.Gk@1  
annuity 年金 qe/|u3I<lF  
annuity contract 年金合约 <P% <EgOE  
annuity on human life 人寿年金 6Mh;ld@  
antecedent debt 先前的债项 sy\w ^]  
ante-dated cheque 倒填日期支票 T?DX|?2X  
anticipated expenditure 预期开支 |}?o=bO  
anticipated net profit 预期纯利 hja;d1yH  
anticipated revenue 预期收入 bG|aQ2HW  
anti-inflation measure 反通货膨胀措施 \{GBaMwG~  
anti-inflationary stance 反通货膨胀立场 x;w^&<hQ\  
apparent deficit 表面赤字 >u-6,[(5X*  
apparent financial solvency 表面偿债能力 u @@0YUa  
apparent partner 表面合伙人 +WH|nV~lQ  
application for personal assessment 个人入息课税申请书 hx5oTJR  
application of fund 资金应用 8Qo~zO  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e@`"V,i  
appointed actuary 委任精算师 rw|;?a0  
appointed auditor 委任核数师；委任审计师 id"-eMwp  
appointed trustee 委任的受托人 &A1~x!`  
appointer 委任人 hoDE*
>i  
apportioned pro rata 按比例分摊 {9,!XiF.:  
apportionment 分配；分摊 0DZ}8"2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MS=
zG53y  
apportionment formula 分摊方程式 3jh: K  
apportionment of estate duty 遗产税的分摊 l Qq&tz,  
appraisal 估价；评估 ,$,c<M  
appreciable growth 可观增长 J8
;lG  
appreciable impact 显着影响 +n>_NVe  
appreciable increase 可观增长 Q,`R-?v  
appreciation 增值；升值 JO&~mio  
appreciation against other currencies 相对其他货币升值 %x]8^vze  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Il
8,g+W]  
appreciation tax 增值税 ^W*T~V*8  
appropriation 拨款；拨用；拨付 ?x\tE]  
appropriation account 拨款帐目 C||9u}Q<  
Appropriation Bill 拨款法案 ?RMOy$L  
appropriation-in-aid system 补助拨款办法  W>HGB  
approved assets 核准资产 Ed>Dhy6\r  
approved basket stock 认可一篮子证券 g,YJh(|#{  
approved budget 核准预算 CD"D^\z  
approved charitable donation 认可慈善捐款 jMAZ4M  
approved charitable institution 认可慈善机构 X9S`#N  
approved currency 核准货币；认可货币 rYP72<   
approved estimates 核准预算 5j{jbo=!  
approved estimates of expenditure 核准开支预算 xIlo@W6  
approved overseas insurer 核准海外保险人 nRSiW*;R  
approved overseas trust company 核准海外信托公司 `p'(:W3a  
approved pooled investment fund 核准汇集投资基金 +%'!+r l  
approved provident fund scheme 认可公积金计划 oR1HJ2>Z1  
approved provision 核准拨款 !VzbNJ&'  
approved redeemable share 核准可赎回股份 ^{m&2l&87  
approved regional stock 认可地区性证券 uexm|5|  
approved retirement scheme 认可退休金计划 Nj^:8]D)0  
approved subordinated loan 核准附属贷款 iL6Yk @  
arbitrage 套戥；套汇；套利 vTk\6o q  
arbitrageur 套戥者；套汇者 q-lejVS(g  
arbitrary amount 临时款项 +5k^-  
arrangement 措施；安排；协定 P2t{il
 
arrears 欠款 H[M(t^GM  
arrears of pay 欠付薪酬 Y;uQq-CP  
arrears of revenue 逾期未收税款；逾期未收的帐项 p7{%0
  
articles of association 组织章程；组织细则；组织章程细则 1OOMqFn}L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |}07tUq  
ascertainment of profit 确定利润 O'L9 s>B  
"Asia Clear" “亚洲结算系统”