[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 AEx I!  
allotment notice 股份配售通知；配股通知 K^`
3Bg  
allotment of shares 股份分配 B7(~m8:eH7  
allowable 可获宽免；免税的 :#58m0YLA:  
allowable business loss 可扣除的营业亏损 xaSvjc\  
allowable expenses 可扣税的支出 {]<l|qK  
allowance 免税额；津贴；备抵；准备金 IRNL(9H  
allowance for debts 债项的免税额 XVAyuuTg\  
allowance for depreciation by wear and tear 耗损折旧免税额 o9G%KO&;D,  
allowance for funeral expenses 殡殓费的免税额 q%TWtQS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m8eyAvi6  
allowance for repairs and outgoings 修葺及支出方面的免税额 q}>1Rr|U`  
allowance to debtor 给债务人的津贴 lxy_O0n  
alteration of capital 资本更改 Hrq1{3~  
alternate trustee 候补受托人 $9<q'hf<w  
amalgamation 合并 GVk&n"9kp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S-{[3$  
ambit of charges 征税范围；收费范围 k@U8K(:x  
amended valuation 经修订的估值 K[0.4+  
American Commodities Exchange 美国商品交易所 8A}w}h  
American Express Bank Limited 美国运通银行 q65KxOf`  
American Stock Exchange 美国证券交易所 Wr Ht  
amortization 摊销 D-e0q)RSU  
amount due from banks 存放银行同业的款项 =LV7K8FSd  
amount due from banks abroad 存放海外银行同业的款项 ^I03PIy0l  
amount due from holding companies 控股公司欠款 %JM:4G|q  
amount due from local banks 存放本港银行同业的款项 Vy0s%k  
amount due to banks 银行同业的存款 SLp &_S@4  
amount due to banks abroad 海外银行同业的存款
Y-\hV6v6  
amount due to holding companies 控股公司存款 ,#[0As29u  
amount due to local banks 本港银行同业的存款 ~>&7~N8  
amount due to outport banks 外埠银行同业的存款 ,gGIkl&  
amount for note issue 发行纸币的款额 rF:C( {y  
amount of bond 担保契据的款额 B z<
T{f  
amount of consideration 代价款额 B*btt+6  
amount of contribution 供款数额 73B,I 0U  
amount of indebtedness 负债款额 _@9[c9bO  
amount of principal of the loan 贷款本金额 O*{<{3  
amount of rates chargeable 应征差饷数额 =!T@'P?  
amount of share capital 股本额 `s5<PCq  
amount of sums assured 承保款额 d4KTwn5g  
amount of variation 变动幅度 D/)wg$MI  
amount of vote 拨款数额 RUqN,C,m5I  
amount payable 应付款额 y G\^PD  
amount receivable 应收款额 IvGQ7 VLr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xY9#ouF  
analysis 分析 P8!O N=  
ancillary risk 附属风险 m3W:\LTTp  
annual account 周年帐目；周年帐目报表；年度决算；年结 HA&7 ybl  
annual accounting date 年结日期 OE
' ?3S  
annual allowance 每年免税额；年积金；年度津贴；年津 
FY_.Vp  
annual balance 年度余额 /a.4atb0  
annual disposable income 每年可动用收入 3/c3e
{,!  
annual estimates 周年预算 /ivcqVu]  
annual fee 年费 nMXk1`|/)x  
annual general meeting 周年大会 pgbm2m T9  
annual growth rate 年增率；每年增长率 +v.uP[H  
annual long-term supplement 长期个案每年补助金 ,5oe8\uz  
annual pensionable emolument 可供计算退休金的年薪 Yt&Isi +  
annual report 年报 I?`}h}7.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $/;D8P5/&=  
annual return 周年报表；周年申报表；每年报税表格 &_Kb;UVRj  
Annual Return Rules 《周年报表规则》 !/]F.0  
annual review of consumer prices 每年消费物价回顾 : T^!<W4  
annual roll-forward basis 逐年延展方式 G165grGFd  
annual salary 年薪 VP0q?l
h  
annual statement 年度报表；年度决算表 ^mxOQc !  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d 90  
annuitant 年金受益人 vD<6BQR  
annuity 年金 &*2\1;1tB  
annuity contract 年金合约 Xi$( U8J_  
annuity on human life 人寿年金 Z9X<W`  
antecedent debt 先前的债项 Fp'qn'){:#  
ante-dated cheque 倒填日期支票 Gl8D GELl;  
anticipated expenditure 预期开支 1o"/5T:S[  
anticipated net profit 预期纯利 ql"&E{u?  
anticipated revenue 预期收入 G
L;@heP  
anti-inflation measure 反通货膨胀措施 u=_"*
:}  
anti-inflationary stance 反通货膨胀立场 c%1k' Q  
apparent deficit 表面赤字 U\aP  
apparent financial solvency 表面偿债能力 q#LB 2M  
apparent partner 表面合伙人 DV+ M;r s  
application for personal assessment 个人入息课税申请书 "Tw4'AY'P  
application of fund 资金应用 <0lXJqd  
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 _|<kKfd?  
appointed actuary 委任精算师 *+(t2!yFmE  
appointed auditor 委任核数师；委任审计师 _vOV(#q2a  
appointed trustee 委任的受托人 CTawXHM  
appointer 委任人 >tF3|:\  
apportioned pro rata 按比例分摊 A/5??3H  
apportionment 分配；分摊 AI KLJvte  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7$3R}=Z`\q  
apportionment formula 分摊方程式 n>Cl;cN=  
apportionment of estate duty 遗产税的分摊 #a1zk\R3  
appraisal 估价；评估 u.v 5!G  
appreciable growth 可观增长 |-Rg].  
appreciable impact 显着影响 0IZaf%zYc  
appreciable increase 可观增长 OAigq6[,  
appreciation 增值；升值 Vb{5-v ;a  
appreciation against other currencies 相对其他货币升值 Oi#4|*b{W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '{]1!yMh  
appreciation tax 增值税 UN ;9h9  
appropriation 拨款；拨用；拨付 OJ#ehw<  
appropriation account 拨款帐目 U@t"o3E  
Appropriation Bill 拨款法案 0$=Uhi  
appropriation-in-aid system 补助拨款办法 ^gw htnI  
approved assets 核准资产 MZYh44  
approved basket stock 认可一篮子证券 &6]+a4  
approved budget 核准预算 E :gS*tsY  
approved charitable donation 认可慈善捐款 pe^hOzVv  
approved charitable institution 认可慈善机构 Mc8|4/<Z  
approved currency 核准货币；认可货币 l^`& Tnzv  
approved estimates 核准预算 "53'FRj_\  
approved estimates of expenditure 核准开支预算 'iQ
  
approved overseas insurer 核准海外保险人 y{ &k`H  
approved overseas trust company 核准海外信托公司 4%!
#=JCl  
approved pooled investment fund 核准汇集投资基金 _N`'R.va  
approved provident fund scheme 认可公积金计划 :LE 0_ .  
approved provision 核准拨款 F; upb 5  
approved redeemable share 核准可赎回股份 Za,MzKd=  
approved regional stock 认可地区性证券 :TU|;(p   
approved retirement scheme 认可退休金计划 K4T#8K]aZF  
approved subordinated loan 核准附属贷款 q%H`/~AYM  
arbitrage 套戥；套汇；套利 Kmy'z  
arbitrageur 套戥者；套汇者 g)Ep'd-w"  
arbitrary amount 临时款项 R$>]7-N}  
arrangement 措施；安排；协定 * SAYli+@  
arrears 欠款 |E{tS,{OhJ  
arrears of pay 欠付薪酬 QuF76&)7  
arrears of revenue 逾期未收税款；逾期未收的帐项 C%c}lv8;^  
articles of association 组织章程；组织细则；组织章程细则 .&z/p3 1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,E7+Z' ;  
ascertainment of profit 确定利润 +f5|qbX/\  
"Asia Clear" “亚洲结算系统”