[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 &xXEnV  
allotment notice 股份配售通知；配股通知 j+rG7z){K  
allotment of shares 股份分配 u5B:^.:p  
allowable 可获宽免；免税的 k7@t{Cu0D&  
allowable business loss 可扣除的营业亏损 d%_OT0Ei  
allowable expenses 可扣税的支出 aUc|V{Jp  
allowance 免税额；津贴；备抵；准备金 }!p`1]gem  
allowance for debts 债项的免税额 t~``md4  
allowance for depreciation by wear and tear 耗损折旧免税额
`JB?c  
allowance for funeral expenses 殡殓费的免税额 SJ?c I!=x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LzML%J62  
allowance for repairs and outgoings 修葺及支出方面的免税额 =>iA gp'#  
allowance to debtor 给债务人的津贴 :YP#  
alteration of capital 资本更改 -F@L}|  
alternate trustee 候补受托人 YJ_\Ns+Ow  
amalgamation 合并 T/pqSmVpM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kV;fD$iW;  
ambit of charges 征税范围；收费范围 W$0^(FH[  
amended valuation 经修订的估值 'n;OB4  
American Commodities Exchange 美国商品交易所 :e<7d8E5n{  
American Express Bank Limited 美国运通银行 oD9^ID+  
American Stock Exchange 美国证券交易所 ea'&xs#GK  
amortization 摊销 >R\lqLILb,  
amount due from banks 存放银行同业的款项 C0jj(ku&  
amount due from banks abroad 存放海外银行同业的款项 K2{aNvR)t  
amount due from holding companies 控股公司欠款 ]bZ(HC?KZr  
amount due from local banks 存放本港银行同业的款项 i,IB!x  
amount due to banks 银行同业的存款 piy`zc-yu  
amount due to banks abroad 海外银行同业的存款 ~PnTaAPJ  
amount due to holding companies 控股公司存款 nKoiG*PI  
amount due to local banks 本港银行同业的存款 wE]K~y!`  
amount due to outport banks 外埠银行同业的存款 Wp)*Mbq@  
amount for note issue 发行纸币的款额 r [:   
amount of bond 担保契据的款额 -fS.9+k0/  
amount of consideration 代价款额 (wRgus  
amount of contribution 供款数额 3 "N)xO-  
amount of indebtedness 负债款额 /FD5G7ES  
amount of principal of the loan 贷款本金额 4_A0rveP  
amount of rates chargeable 应征差饷数额 >J9oH=S6  
amount of share capital 股本额 F+m }#p  
amount of sums assured 承保款额 @$9'@")  
amount of variation 变动幅度 p]T<HGJ P  
amount of vote 拨款数额 ":a\z(*t  
amount payable 应付款额 N@ \&1I`c$  
amount receivable 应收款额 Fz#X=gmG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [NMVoBvG  
analysis 分析 /!h;c$   
ancillary risk 附属风险 kQ1w5mCh  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q7Iw[=;\  
annual accounting date 年结日期 JjaoOe  
annual allowance 每年免税额；年积金；年度津贴；年津 1#IlWEg  
annual balance 年度余额 AIMSX]m  
annual disposable income 每年可动用收入 #$1Z
 
annual estimates 周年预算 $odso;H n  
annual fee 年费 S*o[ZA   
annual general meeting 周年大会 ;OqB5qd  
annual growth rate 年增率；每年增长率 HY)-/  
annual long-term supplement 长期个案每年补助金 %\]*OZ7  
annual pensionable emolument 可供计算退休金的年薪 / 0 O=(  
annual report 年报 8>hwK)av  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^8.]d~j
 
annual return 周年报表；周年申报表；每年报税表格 >B]'fUt 5a  
Annual Return Rules 《周年报表规则》 iQDx{m3]  
annual review of consumer prices 每年消费物价回顾 hxQqa 0B  
annual roll-forward basis 逐年延展方式 1-lu\"H`  
annual salary 年薪 nt*Hc1I  
annual statement 年度报表；年度决算表 X 1 57$  
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 Zm6{n'  
annuitant 年金受益人 7}M2bH} \K  
annuity 年金 aDO!  
annuity contract 年金合约 T5a*z}L5  
annuity on human life 人寿年金 }zhGS!fO  
antecedent debt 先前的债项 ULMu19>  
ante-dated cheque 倒填日期支票 hzk
cP  
anticipated expenditure 预期开支 R(q~ -3~  
anticipated net profit 预期纯利 :q#Xq;Wp  
anticipated revenue 预期收入 ^0/j0]O  
anti-inflation measure 反通货膨胀措施 nBk)WX&[K  
anti-inflationary stance 反通货膨胀立场 s"t$0cH9  
apparent deficit 表面赤字 y;s`P.  
apparent financial solvency 表面偿债能力 w!fE;H8w6  
apparent partner 表面合伙人 ")d`dj\o  
application for personal assessment 个人入息课税申请书 0`^&9nR  
application of fund 资金应用 `@nl  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 YW7b)uYf  
appointed actuary 委任精算师 tQ S5hwm*  
appointed auditor 委任核数师；委任审计师 T}8Y6N<\m  
appointed trustee 委任的受托人 7(pF[LCF  
appointer 委任人 r-:Uz\gM  
apportioned pro rata 按比例分摊 vM5k_D  
apportionment 分配；分摊 PYGRsrcFd#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZIQ [bE7  
apportionment formula 分摊方程式 O#F4WWF  
apportionment of estate duty 遗产税的分摊 
9I4K }R  
appraisal 估价；评估 =weSyZ1~  
appreciable growth 可观增长 .ev?"!Vpp9  
appreciable impact 显着影响 ZpnxecJUJ  
appreciable increase 可观增长 Y'8?.a
]'  
appreciation 增值；升值 2 AMo:Jqv  
appreciation against other currencies 相对其他货币升值 ljb7oA3cP4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3.*8)NW  
appreciation tax 增值税 oz,e/v8~  
appropriation 拨款；拨用；拨付 9b9$GyI  
appropriation account 拨款帐目 #`)(e JF  
Appropriation Bill 拨款法案 INJEsz  
appropriation-in-aid system 补助拨款办法 HhvdqvIEG  
approved assets 核准资产 "hsb8-  
approved basket stock 认可一篮子证券 ,%M$0poKM  
approved budget 核准预算 ]7RD"}  
approved charitable donation 认可慈善捐款 FY#C.mL  
approved charitable institution 认可慈善机构 t+!$[K0/  
approved currency 核准货币；认可货币 B!?%O  
approved estimates 核准预算 i%0ur }p  
approved estimates of expenditure 核准开支预算 ;IZwTXu!S  
approved overseas insurer 核准海外保险人 |>dI/_'  
approved overseas trust company 核准海外信托公司 d'NIV9P`j]  
approved pooled investment fund 核准汇集投资基金 ivN&HAxI@  
approved provident fund scheme 认可公积金计划 E&[{4Ml  
approved provision 核准拨款 =`H@%  
approved redeemable share 核准可赎回股份 
PamO8^!G  
approved regional stock 认可地区性证券 :gWu9Y|{  
approved retirement scheme 认可退休金计划 w|K'M?N14  
approved subordinated loan 核准附属贷款 Xg;}R:g '  
arbitrage 套戥；套汇；套利 T7hcn
F$  
arbitrageur 套戥者；套汇者 Qo{/@  
arbitrary amount 临时款项 oYm[V<nIl  
arrangement 措施；安排；协定 }E50>g  
arrears 欠款 |xdsl,  
arrears of pay 欠付薪酬 <+?7H\b  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]QlwR'&j/n  
articles of association 组织章程；组织细则；组织章程细则 J;8IY=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t*1fLumXR  
ascertainment of profit 确定利润 x"~8*V'0  
"Asia Clear" “亚洲结算系统”