[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 hYoUZ'4  
allotment notice 股份配售通知；配股通知 z0[@O)Sj  
allotment of shares 股份分配 REW[`MBQ  
allowable 可获宽免；免税的 `Gio 2gl9  
allowable business loss 可扣除的营业亏损 $tZ {>!N  
allowable expenses 可扣税的支出 o/N!l]r  
allowance 免税额；津贴；备抵；准备金 kcfT|@:MK"  
allowance for debts 债项的免税额 6b|<$Je9  
allowance for depreciation by wear and tear 耗损折旧免税额 fo ~uI(
rk  
allowance for funeral expenses 殡殓费的免税额 4en3yA0.w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t/;2rIx>  
allowance for repairs and outgoings 修葺及支出方面的免税额 fZiAl7b!  
allowance to debtor 给债务人的津贴 9q"kM  
alteration of capital 资本更改 |5 V0_79  
alternate trustee 候补受托人 xF8r+{_J)  
amalgamation 合并 qFmw9\Fn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9q'&tU'a=c  
ambit of charges 征税范围；收费范围 HLWffO/  
amended valuation 经修订的估值 J*;RL`  
American Commodities Exchange 美国商品交易所 a7g;8t-&  
American Express Bank Limited 美国运通银行 ! I:N<  
American Stock Exchange 美国证券交易所 ;wwc;wQ'  
amortization 摊销 KlT:&1SB9  
amount due from banks 存放银行同业的款项 bWTfP8gT  
amount due from banks abroad 存放海外银行同业的款项 "#*W#ohVA  
amount due from holding companies 控股公司欠款 !Gmnck&+  
amount due from local banks 存放本港银行同业的款项 z:\9t[e4  
amount due to banks 银行同业的存款 *2h%dT:,%  
amount due to banks abroad 海外银行同业的存款 .\ Ijq!  
amount due to holding companies 控股公司存款 a0|hLqI  
amount due to local banks 本港银行同业的存款 L-|l$Ti"  
amount due to outport banks 外埠银行同业的存款 yCxYFi  
amount for note issue 发行纸币的款额 D,")n75  
amount of bond 担保契据的款额 $cSUB  
amount of consideration 代价款额 ,iV%{*p]  
amount of contribution 供款数额 nXT`7  
amount of indebtedness 负债款额 gH//@`6  
amount of principal of the loan 贷款本金额 *qzdt^[ xo  
amount of rates chargeable 应征差饷数额 ^MpMqm1?8;  
amount of share capital 股本额 \]>
YLyG  
amount of sums assured 承保款额 _/1/{  
amount of variation 变动幅度 t'U=K>7  
amount of vote 拨款数额 -`faXFW'  
amount payable 应付款额 ji?Hw  
amount receivable 应收款额 O=jLZ2os  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7DAP_C  
analysis 分析 |0[Buh[_:c  
ancillary risk 附属风险 ei5YxV6I  
annual account 周年帐目；周年帐目报表；年度决算；年结 @;egnXxF<  
annual accounting date 年结日期 iwF_'I$#N  
annual allowance 每年免税额；年积金；年度津贴；年津 Ksx-Y"  
annual balance 年度余额 :-RB< Lj  
annual disposable income 每年可动用收入 pA!-sp
gX  
annual estimates 周年预算 rg^\gE6_  
annual fee 年费 %Y&48''"  
annual general meeting 周年大会 *^-AOSVt,  
annual growth rate 年增率；每年增长率 0q5J)l:  
annual long-term supplement 长期个案每年补助金 SW9 C 8Q  
annual pensionable emolument 可供计算退休金的年薪 $9G& wH>{  
annual report 年报 y-hTTd"{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g}W`LIasv  
annual return 周年报表；周年申报表；每年报税表格 h7#\]2U$[5  
Annual Return Rules 《周年报表规则》 i)x0]XF  
annual review of consumer prices 每年消费物价回顾 z"4 q%DC  
annual roll-forward basis 逐年延展方式 4kL6aSqT  
annual salary 年薪 mz0{eO  
annual statement 年度报表；年度决算表 &@lfr623  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -@XSDfy7S  
annuitant 年金受益人 @\?HlGWEf  
annuity 年金 wh(_<VZ  
annuity contract 年金合约 <N)!s&D  
annuity on human life 人寿年金 Z=&|__+d  
antecedent debt 先前的债项 We y*\@  
ante-dated cheque 倒填日期支票 af|h4.A  
anticipated expenditure 预期开支 qxI$F  
anticipated net profit 预期纯利 Q^ W,)%  
anticipated revenue 预期收入 lc <V_8  
anti-inflation measure 反通货膨胀措施 ^0zfQu+!  
anti-inflationary stance 反通货膨胀立场 =K: [26  
apparent deficit 表面赤字 myj/93p}`b  
apparent financial solvency 表面偿债能力 Un]wP`  
apparent partner 表面合伙人 6) i-S<(  
application for personal assessment 个人入息课税申请书 i"V.$|,  
application of fund 资金应用 b|
_e):V|  
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 qU#A,%kcV  
appointed actuary 委任精算师 J'2 Y rn  
appointed auditor 委任核数师；委任审计师 OkC.e')Vx  
appointed trustee 委任的受托人 _WNbuk0  
appointer 委任人 48-j  
apportioned pro rata 按比例分摊 TyV~2pcN  
apportionment 分配；分摊 6'r;6T *  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7I ~O|Mw  
apportionment formula 分摊方程式 2{j$1EdI@-  
apportionment of estate duty 遗产税的分摊 45 ^ Z5t  
appraisal 估价；评估 >12jUm)  
appreciable growth 可观增长 a6gw6jQ  
appreciable impact 显着影响 $TK*w8@:  
appreciable increase 可观增长 N'y<<tTA
 
appreciation 增值；升值 FF#Aq  
appreciation against other currencies 相对其他货币升值 6c!
F%xU}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \HB fM&  
appreciation tax 增值税 :Fhk$?/r  
appropriation 拨款；拨用；拨付 ^1){ @ (  
appropriation account 拨款帐目 uzxwJs'fz  
Appropriation Bill 拨款法案 WdOxwsq"  
appropriation-in-aid system 补助拨款办法 i1x4$}  
approved assets 核准资产 Z=8&`  
approved basket stock 认可一篮子证券 !BVCuuM>w  
approved budget 核准预算 .QP`Qn6(P  
approved charitable donation 认可慈善捐款 5:r  AWq  
approved charitable institution 认可慈善机构 fDDpR=  
approved currency 核准货币；认可货币 %
1T KgNf  
approved estimates 核准预算 #)}BY"C%  
approved estimates of expenditure 核准开支预算 8Ze> hEG  
approved overseas insurer 核准海外保险人 {*;8`+R&  
approved overseas trust company 核准海外信托公司 Y[e.1\d'  
approved pooled investment fund 核准汇集投资基金 ; s(bd#Q  
approved provident fund scheme 认可公积金计划 Pt85q?->  
approved provision 核准拨款 "iEnsP@'Wg  
approved redeemable share 核准可赎回股份 vFL$wr  
approved regional stock 认可地区性证券 }-:B`:K&  
approved retirement scheme 认可退休金计划 >h%>s4W  
approved subordinated loan 核准附属贷款 W!HjO;  
arbitrage 套戥；套汇；套利 K^o$uUBe  
arbitrageur 套戥者；套汇者 HIw)HYF2  
arbitrary amount 临时款项 1M`>;fjYa  
arrangement 措施；安排；协定 K3vZ42n  
arrears 欠款 1^^{;R7N  
arrears of pay 欠付薪酬 (_#E17U)_  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~Q=;L>Qd  
articles of association 组织章程；组织细则；组织章程细则 *Z"cXg^ti  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {3KY:%6qj  
ascertainment of profit 确定利润 s2L]H  
"Asia Clear" “亚洲结算系统”