[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 <5=^s%H  
allotment notice 股份配售通知；配股通知 |'.\}xt7  
allotment of shares 股份分配 w?Y;pc}1B  
allowable 可获宽免；免税的 dtJ?J<m}  
allowable business loss 可扣除的营业亏损 yH irm|o  
allowable expenses 可扣税的支出 K;Fy&p^d  
allowance 免税额；津贴；备抵；准备金 G8j$&1`:
 
allowance for debts 债项的免税额 T$!. :v  
allowance for depreciation by wear and tear 耗损折旧免税额 | X! d*4  
allowance for funeral expenses 殡殓费的免税额 :W^ k3/t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qEE V
&  
allowance for repairs and outgoings 修葺及支出方面的免税额 
%R."  
allowance to debtor 给债务人的津贴 |%Pd*yZA  
alteration of capital 资本更改 ',~, hJ0  
alternate trustee 候补受托人 Re-4y5f  
amalgamation 合并 kyMWO*>|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NsPt1_Y8  
ambit of charges 征税范围；收费范围 xO{yr[x"L  
amended valuation 经修订的估值 `bNY[Gv>)  
American Commodities Exchange 美国商品交易所 RAPR-I;{  
American Express Bank Limited 美国运通银行 T:dV[3  
American Stock Exchange 美国证券交易所 rjz$~(&m6  
amortization 摊销 icH\(   
amount due from banks 存放银行同业的款项 zr2oU '+  
amount due from banks abroad 存放海外银行同业的款项 4Y MX
;W  
amount due from holding companies 控股公司欠款 OF-$*  
amount due from local banks 存放本港银行同业的款项 "=@X>jUc  
amount due to banks 银行同业的存款 VBo=*gn,$  
amount due to banks abroad 海外银行同业的存款 @#rF8;  
amount due to holding companies 控股公司存款 4J{6Wt";  
amount due to local banks 本港银行同业的存款 *d b,N'rK  
amount due to outport banks 外埠银行同业的存款 ]2Zl\}GwY  
amount for note issue 发行纸币的款额 ~qT5F)$B-  
amount of bond 担保契据的款额 &# _c,c;  
amount of consideration 代价款额 /6
QwV->  
amount of contribution 供款数额 H[S[ y  
amount of indebtedness 负债款额 MfQ
9d9  
amount of principal of the loan 贷款本金额 Qq+$ea?>  
amount of rates chargeable 应征差饷数额 B:;$5PUTc  
amount of share capital 股本额 c&X2k\  
amount of sums assured 承保款额 ozB2L\D7  
amount of variation 变动幅度 8#L V oR  
amount of vote 拨款数额 Lh\ 1 L  
amount payable 应付款额 lub_2Cb|j  
amount receivable 应收款额 OXp(rJ*bK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wNl{,aH @  
analysis 分析 VUmf;~  
ancillary risk 附属风险 {
9B"'65o  
annual account 周年帐目；周年帐目报表；年度决算；年结 "RcNy~  
annual accounting date 年结日期 %^Zu^uu  
annual allowance 每年免税额；年积金；年度津贴；年津 x,L<{A`z  
annual balance 年度余额 zl $mt'\y  
annual disposable income 每年可动用收入 *!NxtB!LC  
annual estimates 周年预算 /F@CrNFb(  
annual fee 年费 %[B^b)2  
annual general meeting 周年大会 7bSj [kuN  
annual growth rate 年增率；每年增长率 Vq$8!#~w  
annual long-term supplement 长期个案每年补助金 *be"$Q  
annual pensionable emolument 可供计算退休金的年薪 |r['"6  
annual report 年报 SR_<3WW  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z;iNfs0i$  
annual return 周年报表；周年申报表；每年报税表格 Gn&=<q:H  
Annual Return Rules 《周年报表规则》 lV".-:u_  
annual review of consumer prices 每年消费物价回顾 =hY9
lxW  
annual roll-forward basis 逐年延展方式 x/NjdK  
annual salary 年薪 z;wOtKl5r  
annual statement 年度报表；年度决算表 fQQj2>3w  
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 717S3knlv  
annuitant 年金受益人 f*o+g:]3  
annuity 年金 \:-" ?  
annuity contract 年金合约 {;5\#VFg  
annuity on human life 人寿年金 cXw8#M
!  
antecedent debt 先前的债项 {: ]u 6l  
ante-dated cheque 倒填日期支票 ?xW,2S  
anticipated expenditure 预期开支 45Hbg  
anticipated net profit 预期纯利  gx9=L&=d  
anticipated revenue 预期收入 2Y>#FEW/  
anti-inflation measure 反通货膨胀措施 L;h|Sk]{  
anti-inflationary stance 反通货膨胀立场 8B!MgNKV  
apparent deficit 表面赤字 ;&c9!LfP  
apparent financial solvency 表面偿债能力 \r1nMw3&  
apparent partner 表面合伙人 r(j:C%?}C  
application for personal assessment 个人入息课税申请书 dOX"7kZ  
application of fund 资金应用 >npTUOGL=n  
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 X6<Ds'I  
appointed actuary 委任精算师 <P~pn!F}  
appointed auditor 委任核数师；委任审计师 b|pp}il  
appointed trustee 委任的受托人 8'qq!WR~  
appointer 委任人 m`BE{%  
apportioned pro rata 按比例分摊 v` hn9O  
apportionment 分配；分摊 R =kXf/y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cz|F%>y#  
apportionment formula 分摊方程式 ?t)Mt]("  
apportionment of estate duty 遗产税的分摊 0oQJ}8t  
appraisal 估价；评估 s}qtM.^W  
appreciable growth 可观增长 T*z*x=<5  
appreciable impact 显着影响 dWTc3@xd  
appreciable increase 可观增长 >N~orSw%  
appreciation 增值；升值 1>=%TIO)  
appreciation against other currencies 相对其他货币升值 ]TVc 'G;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i&KBMx   
appreciation tax 增值税 Dy&{PeE!  
appropriation 拨款；拨用；拨付 &'k :?@J[  
appropriation account 拨款帐目 a$K6b5`>Rs  
Appropriation Bill 拨款法案 MzMVs3w|  
appropriation-in-aid system 补助拨款办法 {4{X`$  
approved assets 核准资产 '""s%C+  
approved basket stock 认可一篮子证券 4Ss*h,Y  
approved budget 核准预算 qnFg7X >C,  
approved charitable donation 认可慈善捐款 CC)Mws+2  
approved charitable institution 认可慈善机构 
W[f%m0  
approved currency 核准货币；认可货币 Ji.FG"h+2  
approved estimates 核准预算 3"Zc|Ck <?  
approved estimates of expenditure 核准开支预算 s14D(:t(  
approved overseas insurer 核准海外保险人 |?v .5|1  
approved overseas trust company 核准海外信托公司 Th X6e  
approved pooled investment fund 核准汇集投资基金 QtA@p  
approved provident fund scheme 认可公积金计划 E|3[$?=R  
approved provision 核准拨款 iUbcvF3aP  
approved redeemable share 核准可赎回股份 VIaj])m  
approved regional stock 认可地区性证券 Rrrq>{D  
approved retirement scheme 认可退休金计划 ;OC{B}.vH  
approved subordinated loan 核准附属贷款 fI,2l   
arbitrage 套戥；套汇；套利 &Qe2 }e$  
arbitrageur 套戥者；套汇者 5 qMP u|A  
arbitrary amount 临时款项 %Z8wUG  
arrangement 措施；安排；协定 Bk] `n'W  
arrears 欠款 L|8&9F\  
arrears of pay 欠付薪酬 1 F&}e&}c  
arrears of revenue 逾期未收税款；逾期未收的帐项 h.\p+Qw.  
articles of association 组织章程；组织细则；组织章程细则 $9h^tP'CV  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =zR9^k  
ascertainment of profit 确定利润 @~&|BvK% \  
"Asia Clear" “亚洲结算系统”