[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 N Hlk|Y#6b  
allotment notice 股份配售通知；配股通知 hMtf.3S7c  
allotment of shares 股份分配 Sp@-p9#  
allowable 可获宽免；免税的 eYx Kp!f  
allowable business loss 可扣除的营业亏损 *hcYGLx r  
allowable expenses 可扣税的支出 >M&3Y XC  
allowance 免税额；津贴；备抵；准备金 P;4w*((} ~  
allowance for debts 债项的免税额 Jaz?Ys|S  
allowance for depreciation by wear and tear 耗损折旧免税额 Y3Q9=u*5  
allowance for funeral expenses 殡殓费的免税额 utr:J  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \l~*PG2  
allowance for repairs and outgoings 修葺及支出方面的免税额 /*0K92NB  
allowance to debtor 给债务人的津贴 qP<Lr)nUH  
alteration of capital 资本更改 Yw0[[N<SW  
alternate trustee 候补受托人 ?IpLf\n-  
amalgamation 合并 DK}"b}Fvq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sJNFFOz  
ambit of charges 征税范围；收费范围 {z|;Xi::"  
amended valuation 经修订的估值 m8.U &0  
American Commodities Exchange 美国商品交易所 G8Du~h!!U  
American Express Bank Limited 美国运通银行 $8BPlqBIZ  
American Stock Exchange 美国证券交易所 Q|@4bzi)  
amortization 摊销 kZ"BBJ6w  
amount due from banks 存放银行同业的款项 kBN+4Dr/$  
amount due from banks abroad 存放海外银行同业的款项 }NB}"%2  
amount due from holding companies 控股公司欠款 f
5`g  
amount due from local banks 存放本港银行同业的款项 g:EVhuK  
amount due to banks 银行同业的存款 R4-~jgzx  
amount due to banks abroad 海外银行同业的存款 NFv>B>  
amount due to holding companies 控股公司存款 ++E3]X|  
amount due to local banks 本港银行同业的存款 Pi|o`
d  
amount due to outport banks 外埠银行同业的存款 }u1O#L}F5  
amount for note issue 发行纸币的款额 &4_qF^9J  
amount of bond 担保契据的款额 Dl}$pN  
amount of consideration 代价款额 ]kboG%Dl?9  
amount of contribution 供款数额 |ZQ@fmvL/p  
amount of indebtedness 负债款额 U,LTVYrO  
amount of principal of the loan 贷款本金额 ,cqF3  
amount of rates chargeable 应征差饷数额 4f<$4d^md  
amount of share capital 股本额 jRatm.N  
amount of sums assured 承保款额 %.vVEy  
amount of variation 变动幅度 VH:]@x//{  
amount of vote 拨款数额 V dn&c  
amount payable 应付款额 TjG4`:*y#m  
amount receivable 应收款额 1UQHq@aM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IY*EA4>  
analysis 分析 =Qn ;_+Ct  
ancillary risk 附属风险 1x,tu}<u^  
annual account 周年帐目；周年帐目报表；年度决算；年结 h\'n**f_x  
annual accounting date 年结日期 {%C7EAq*  
annual allowance 每年免税额；年积金；年度津贴；年津 YX#-nyK  
annual balance 年度余额 n ?c]M  
annual disposable income 每年可动用收入 9HX =T%  
annual estimates 周年预算 gmm.{%1_I;  
annual fee 年费 vI@%F
g+D  
annual general meeting 周年大会 D:K4H+ch  
annual growth rate 年增率；每年增长率 y 8DhOlewQ  
annual long-term supplement 长期个案每年补助金 T'~!9Q  
annual pensionable emolument 可供计算退休金的年薪 n..g~$k  
annual report 年报 h5K$mA5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [ I/<_AT#  
annual return 周年报表；周年申报表；每年报税表格 iya"ky~H  
Annual Return Rules 《周年报表规则》 _l1NKk  
annual review of consumer prices 每年消费物价回顾 )K2HK&t:  
annual roll-forward basis 逐年延展方式 '{B!6|"X  
annual salary 年薪 |p-t%xDdr  
annual statement 年度报表；年度决算表
28=O03q  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F_4n^@M  
annuitant 年金受益人 hh[jN7K  
annuity 年金 k]I0o)+O.  
annuity contract 年金合约 0c#/hFn  
annuity on human life 人寿年金 LWt&3  
antecedent debt 先前的债项 =ha{Ziryo  
ante-dated cheque 倒填日期支票 9rA=pH%<>B  
anticipated expenditure 预期开支 gatB QwJb9  
anticipated net profit 预期纯利 q?ix$nKOv  
anticipated revenue 预期收入 Kx%Sku<F'  
anti-inflation measure 反通货膨胀措施 JGQjw(Xs  
anti-inflationary stance 反通货膨胀立场 nt@aYXK4|  
apparent deficit 表面赤字 =3v]gOcO  
apparent financial solvency 表面偿债能力 >orK';r<  
apparent partner 表面合伙人 )=etG  
application for personal assessment 个人入息课税申请书 j.@\3'  
application of fund 资金应用 6!(@@^7{*  
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- `$'9  
appointed actuary 委任精算师 STaA]i}P  
appointed auditor 委任核数师；委任审计师 10U9ZC  
appointed trustee 委任的受托人 &EnuE0BD  
appointer 委任人 3F
<VH  
apportioned pro rata 按比例分摊 eET}r24  
apportionment 分配；分摊 Ho *AAg  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a 7,C>%I  
apportionment formula 分摊方程式 <(-hx+^  
apportionment of estate duty 遗产税的分摊 ) d>!"JB-  
appraisal 估价；评估 c=`wg$2:5  
appreciable growth 可观增长 LoGVwRmoC
 
appreciable impact 显着影响 2Roc|)-47  
appreciable increase 可观增长 D N*t~Z3[  
appreciation 增值；升值 "l*`>5Nn9  
appreciation against other currencies 相对其他货币升值 P
->y_4O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s]JF0584  
appreciation tax 增值税 Jtk|w[4L  
appropriation 拨款；拨用；拨付 IyLx0[:U  
appropriation account 拨款帐目 6efnxxY}sa  
Appropriation Bill 拨款法案 4%3Mb-#Y]  
appropriation-in-aid system 补助拨款办法 E}tqQ*u  
approved assets 核准资产 '^
"6+k  
approved basket stock 认可一篮子证券 !dC<4qZ\C  
approved budget 核准预算 d:U9pC$  
approved charitable donation 认可慈善捐款 Bb"Bg\le,^  
approved charitable institution 认可慈善机构 X<%Q"2hW  
approved currency 核准货币；认可货币 h^o{@/2  
approved estimates 核准预算 ,5*eX  
approved estimates of expenditure 核准开支预算 v3jg~"!  
approved overseas insurer 核准海外保险人 _n` a`2C|m  
approved overseas trust company 核准海外信托公司 &sL&\+=<(  
approved pooled investment fund 核准汇集投资基金 ZKckAz\#  
approved provident fund scheme 认可公积金计划 5x>}O3Q_  
approved provision 核准拨款 81i655!Z  
approved redeemable share 核准可赎回股份 k4[|'Dk?  
approved regional stock 认可地区性证券 HZf/CE9T  
approved retirement scheme 认可退休金计划 v t9)pMs  
approved subordinated loan 核准附属贷款 K]0JC/R6(@  
arbitrage 套戥；套汇；套利 lh;:M-b9  
arbitrageur 套戥者；套汇者 <"r#:Wr  
arbitrary amount 临时款项 8Bjib&im  
arrangement 措施；安排；协定 H?X|(r|+  
arrears 欠款 /x1![$oC0  
arrears of pay 欠付薪酬 Ub* wuI  
arrears of revenue 逾期未收税款；逾期未收的帐项 6gs01c,BA  
articles of association 组织章程；组织细则；组织章程细则 t>$kWd{9e;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O|M{-)  
ascertainment of profit 确定利润 eXf22;Lz  
"Asia Clear" “亚洲结算系统”