[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 fO^s4gWTg  
allotment notice 股份配售通知；配股通知 YPq:z"`-y4  
allotment of shares 股份分配 G?\eO&QG{"  
allowable 可获宽免；免税的 tSoF!@6  
allowable business loss 可扣除的营业亏损 6@FhDj2X  
allowable expenses 可扣税的支出 !;[cJbqnh  
allowance 免税额；津贴；备抵；准备金 _K'Y`w']  
allowance for debts 债项的免税额 0c!^=(  
allowance for depreciation by wear and tear 耗损折旧免税额 zw$\d1-+h  
allowance for funeral expenses 殡殓费的免税额 3="vOSJ6&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T\6,@7  
allowance for repairs and outgoings 修葺及支出方面的免税额 ;~[}B v  
allowance to debtor 给债务人的津贴 `U\l: ~]e  
alteration of capital 资本更改 F6Q%<p a  
alternate trustee 候补受托人 8f)pf$v`   
amalgamation 合并 T3S FG]H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ./0wt+  
ambit of charges 征税范围；收费范围 uW/>c$*)  
amended valuation 经修订的估值 Vjo[rUW  
American Commodities Exchange 美国商品交易所 ;1nXJ{jKw  
American Express Bank Limited 美国运通银行 c>3? T^=  
American Stock Exchange 美国证券交易所 U#iW1jPE2  
amortization 摊销 w,R6:*p5  
amount due from banks 存放银行同业的款项 EK0~3HSZ
 
amount due from banks abroad 存放海外银行同业的款项 y x#ub-A8  
amount due from holding companies 控股公司欠款 QOrMz`OA  
amount due from local banks 存放本港银行同业的款项 8No'8(dPX  
amount due to banks 银行同业的存款 bXXX-Xc  
amount due to banks abroad 海外银行同业的存款 JTBt=u{6^  
amount due to holding companies 控股公司存款 HUCJA-OZGL  
amount due to local banks 本港银行同业的存款 %VR{<
{3f  
amount due to outport banks 外埠银行同业的存款 whP5u/857  
amount for note issue 发行纸币的款额 kdV9F  
amount of bond 担保契据的款额 RF'nwzM3  
amount of consideration 代价款额 5M5vxJ)Lh  
amount of contribution 供款数额 !io1~GpKS  
amount of indebtedness 负债款额 W
$;qhB  
amount of principal of the loan 贷款本金额 41+WIa L  
amount of rates chargeable 应征差饷数额 T9]0/>  
amount of share capital 股本额 Y{#*;p*I  
amount of sums assured 承保款额 Q{'4,J-w  
amount of variation 变动幅度 ONy\/lu|  
amount of vote 拨款数额 zF{~Md1  
amount payable 应付款额 WwtVuc|  
amount receivable 应收款额 Jmg9|g!f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o~\.jQQxa  
analysis 分析 pnz:<V"Y(  
ancillary risk 附属风险 AJ
&j|/  
annual account 周年帐目；周年帐目报表；年度决算；年结 tK/,U =+  
annual accounting date 年结日期 42 lw>gzr!  
annual allowance 每年免税额；年积金；年度津贴；年津 5G(dvM-n  
annual balance 年度余额 19y,O0# _  
annual disposable income 每年可动用收入 !vpXXI4  
annual estimates 周年预算 =H;'.!77Hx  
annual fee 年费 Aaq%'07ihW  
annual general meeting 周年大会 u7RlxA:  
annual growth rate 年增率；每年增长率 $cJ fdE  
annual long-term supplement 长期个案每年补助金 M/9[P* VE  
annual pensionable emolument 可供计算退休金的年薪 FGyrDRDwC  
annual report 年报 UF-'(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rCczQ71W  
annual return 周年报表；周年申报表；每年报税表格 |? fAe{*  
Annual Return Rules 《周年报表规则》 c_+fA  
annual review of consumer prices 每年消费物价回顾 fiA8W  
annual roll-forward basis 逐年延展方式 LAlX|b  
annual salary 年薪 {^N,$,Ab.  
annual statement 年度报表；年度决算表 G/#<d-}_  
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 =P9rOK=  
annuitant 年金受益人 C R?}*  
annuity 年金 ]S@T|08b  
annuity contract 年金合约 IZLCwaW  
annuity on human life 人寿年金 YlG#sBzl  
antecedent debt 先前的债项 ILH[ q>  
ante-dated cheque 倒填日期支票 lt:&lIW,3  
anticipated expenditure 预期开支 fS|e{!iI"  
anticipated net profit 预期纯利 U; <{P  
anticipated revenue 预期收入 $^^M&[b-  
anti-inflation measure 反通货膨胀措施 vf<Dqy<M.  
anti-inflationary stance 反通货膨胀立场 Vn{;8hZ:a  
apparent deficit 表面赤字 {fl[BX]kZ  
apparent financial solvency 表面偿债能力 I{U|'a  
apparent partner 表面合伙人 +MaEet
 
application for personal assessment 个人入息课税申请书 h>
[ qXz  
application of fund 资金应用 \_
R<Q?D+  
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 >d]-X]  
appointed actuary 委任精算师 i>CR{q  
appointed auditor 委任核数师；委任审计师 1pDU}rPJ .  
appointed trustee 委任的受托人 4f8XO"k7t=  
appointer 委任人 l$c/!V[3  
apportioned pro rata 按比例分摊 v*JKLA  
apportionment 分配；分摊 #`%S[)RT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (0LA.aBIf  
apportionment formula 分摊方程式 +N+117m  
apportionment of estate duty 遗产税的分摊 AT3H
HQD  
appraisal 估价；评估 xele;)Y  
appreciable growth 可观增长 `}sFT:1&  
appreciable impact 显着影响 hH;i_("i(h  
appreciable increase 可观增长 ZK'WKC  
appreciation 增值；升值 _<c}iZv@  
appreciation against other currencies 相对其他货币升值 ;WYzU`<g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _G<Wq`0w)  
appreciation tax 增值税 Tw`dLK?  
appropriation 拨款；拨用；拨付 &vN!>bR  
appropriation account 拨款帐目 N:+EGmp  
Appropriation Bill 拨款法案 $;=?
[Cn  
appropriation-in-aid system 补助拨款办法 5{1=BZftZ  
approved assets 核准资产 -}oH],C  
approved basket stock 认可一篮子证券 \' A- Lp  
approved budget 核准预算 f61vE  
approved charitable donation 认可慈善捐款 u=~`5vA  
approved charitable institution 认可慈善机构 e F}KOOfC  
approved currency 核准货币；认可货币 3?_%|;ga  
approved estimates 核准预算 C; U4`0=8  
approved estimates of expenditure 核准开支预算 KXcRm)  
approved overseas insurer 核准海外保险人 152
s<lu1Z  
approved overseas trust company 核准海外信托公司 \{a5]G(4s  
approved pooled investment fund 核准汇集投资基金 Wk/Q~o  
approved provident fund scheme 认可公积金计划 {dE(.Z?]!#  
approved provision 核准拨款 +s`cXTlFrk  
approved redeemable share 核准可赎回股份 Rd]<591  
approved regional stock 认可地区性证券 eIlovq/X  
approved retirement scheme 认可退休金计划 e(b$L
UV  
approved subordinated loan 核准附属贷款 w&VDe(:~  
arbitrage 套戥；套汇；套利 ^x^(Rk}|  
arbitrageur 套戥者；套汇者 :1gpbfW  
arbitrary amount 临时款项 {:n1|_r4Z  
arrangement 措施；安排；协定 /"~UGn]R  
arrears 欠款 "<)Jso|  
arrears of pay 欠付薪酬 S-7C'dc  
arrears of revenue 逾期未收税款；逾期未收的帐项 c_.Fe'E  
articles of association 组织章程；组织细则；组织章程细则 \ZE =WvnhZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A>FWvlLw'm  
ascertainment of profit 确定利润 NB.'>Sar  
"Asia Clear" “亚洲结算系统”