[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 i7f%^7!  
allotment notice 股份配售通知；配股通知 \[ k%)_  
allotment of shares 股份分配 gV.f*E1C  
allowable 可获宽免；免税的 1uC;$Aj6:  
allowable business loss 可扣除的营业亏损 #gI&lO*\gr  
allowable expenses 可扣税的支出 /u?9S/  
allowance 免税额；津贴；备抵；准备金 &<=e_0zT  
allowance for debts 债项的免税额 gr\@sx?b  
allowance for depreciation by wear and tear 耗损折旧免税额 *N 'hA5.z  
allowance for funeral expenses 殡殓费的免税额 # |ddyCg2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w^U}|h"  
allowance for repairs and outgoings 修葺及支出方面的免税额 7&px+155  
allowance to debtor 给债务人的津贴 4 iKR{P6  
alteration of capital 资本更改 H%cp^G  
alternate trustee 候补受托人 w~{| S7/  
amalgamation 合并 lJ'trYaq7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U,38qKE  
ambit of charges 征税范围；收费范围 '&)D>@g  
amended valuation 经修订的估值 &_YtY47  
American Commodities Exchange 美国商品交易所 lY->ucS %P  
American Express Bank Limited 美国运通银行 u/#&0_ P  
American Stock Exchange 美国证券交易所 4$F:NW,v:)  
amortization 摊销 )"F5lOA6  
amount due from banks 存放银行同业的款项 rd|crD3  
amount due from banks abroad 存放海外银行同业的款项 N)P((>S;  
amount due from holding companies 控股公司欠款 `1$y(w]  
amount due from local banks 存放本港银行同业的款项 WT?bBf  
amount due to banks 银行同业的存款 )+*{Y$/U  
amount due to banks abroad 海外银行同业的存款 t5n2eOy~T  
amount due to holding companies 控股公司存款 W8x[3,gT  
amount due to local banks 本港银行同业的存款 %awVVt{aG  
amount due to outport banks 外埠银行同业的存款 $^K]&Mf t  
amount for note issue 发行纸币的款额 2pjW,I!`  
amount of bond 担保契据的款额 OF IMi^@  
amount of consideration 代价款额 y]J3hKs  
amount of contribution 供款数额 `LE^:a:8,  
amount of indebtedness 负债款额 9='=-;@/5  
amount of principal of the loan 贷款本金额 joY1(Y  
amount of rates chargeable 应征差饷数额 cP,;Qbe  
amount of share capital 股本额 q`cEA<~S  
amount of sums assured 承保款额 ?LR"hZ>  
amount of variation 变动幅度 }}s8D>;G~  
amount of vote 拨款数额 XN4oL[pO  
amount payable 应付款额 =p5?+3"@  
amount receivable 应收款额 'xsbm^n6a&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r
v `2*B  
analysis 分析 (lieiye^  
ancillary risk 附属风险 ^t`f1rGR  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ew>~a8!Fq  
annual accounting date 年结日期 9e-*JYF]C  
annual allowance 每年免税额；年积金；年度津贴；年津 @T5YsX]qb7  
annual balance 年度余额 \ibCR~
W4  
annual disposable income 每年可动用收入 XynU/Go,  
annual estimates 周年预算 ~Vwk:
+):  
annual fee 年费 //~POm
  
annual general meeting 周年大会 lD9%xCo9(  
annual growth rate 年增率；每年增长率 gH5CB%)  
annual long-term supplement 长期个案每年补助金 Xm%iPrl D  
annual pensionable emolument 可供计算退休金的年薪 y#&$f  
annual report 年报 N P$e-" 1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uXjoGcW  
annual return 周年报表；周年申报表；每年报税表格 3Ca \`m)l  
Annual Return Rules 《周年报表规则》 L7s>su|c(
 
annual review of consumer prices 每年消费物价回顾 AS`2=w  
annual roll-forward basis 逐年延展方式 4=~ 9v  
annual salary 年薪 Akv(} !g  
annual statement 年度报表；年度决算表 )\0Ug7]?  
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 S^|$23}  
annuitant 年金受益人 nt drXg  
annuity 年金 C:rRK*  
annuity contract 年金合约 U?JiVxE^  
annuity on human life 人寿年金 &fCP2]hj'  
antecedent debt 先前的债项 -l\~p4U  
ante-dated cheque 倒填日期支票 uE"5cq'B/  
anticipated expenditure 预期开支 @bc[ eas  
anticipated net profit 预期纯利 hU 9\y  
anticipated revenue 预期收入 dVPq%[J
2  
anti-inflation measure 反通货膨胀措施 T"n>h
 
anti-inflationary stance 反通货膨胀立场 RP,A!pa@  
apparent deficit 表面赤字 @>M8Pe  
apparent financial solvency 表面偿债能力 zhuyePn  
apparent partner 表面合伙人 \s.1R/TyD  
application for personal assessment 个人入息课税申请书 fEHh]%GT`  
application of fund 资金应用 VV?]U$  
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 7fap*  
appointed actuary 委任精算师 m5X3{[a:  
appointed auditor 委任核数师；委任审计师 8$2l^  
appointed trustee 委任的受托人 FYp|oD2=1  
appointer 委任人 f0/jwfL  
apportioned pro rata 按比例分摊 |P^]
@om  
apportionment 分配；分摊 AF6d#Klog  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Wm(/ +G_|  
apportionment formula 分摊方程式 cSY2#u|v  
apportionment of estate duty 遗产税的分摊 "L9C  
appraisal 估价；评估 1y},9ym  
appreciable growth 可观增长 nw~/~eM5=  
appreciable impact 显着影响 ZmEG<T05  
appreciable increase 可观增长 JN{<oxI  
appreciation 增值；升值 A8\U CG  
appreciation against other currencies 相对其他货币升值 (! xg$Kz@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C>.]Bvg  
appreciation tax 增值税 i!CKA} ",  
appropriation 拨款；拨用；拨付 Ul'~opf  
appropriation account 拨款帐目 &Pmc"9Rl  
Appropriation Bill 拨款法案 :*mA,2s  
appropriation-in-aid system 补助拨款办法 t7{L
[C$  
approved assets 核准资产 cxtLy&C  
approved basket stock 认可一篮子证券 ~bQFk?ZN+  
approved budget 核准预算 <bEN8b  
approved charitable donation 认可慈善捐款 4a(g<5wfI  
approved charitable institution 认可慈善机构 >Sc$R0  
approved currency 核准货币；认可货币 F3kC"H  
approved estimates 核准预算 UI|v/(_^F  
approved estimates of expenditure 核准开支预算 =?meO0]y  
approved overseas insurer 核准海外保险人 M[:O(  
approved overseas trust company 核准海外信托公司 LL|_c4$Ky  
approved pooled investment fund 核准汇集投资基金
!Z#_X@NFc  
approved provident fund scheme 认可公积金计划 LVPt*S=/  
approved provision 核准拨款 ^tm++  
approved redeemable share 核准可赎回股份 =q_&*'  
approved regional stock 认可地区性证券 n.2E8m/  
approved retirement scheme 认可退休金计划 IUh5r(d 68  
approved subordinated loan 核准附属贷款 ^/`#9]<%  
arbitrage 套戥；套汇；套利 v\vE^|-\/  
arbitrageur 套戥者；套汇者 ](B&l{V  
arbitrary amount 临时款项 qPFG+~\c  
arrangement 措施；安排；协定 J{nyo1A  
arrears 欠款 Bg+<*z-?e  
arrears of pay 欠付薪酬 xFsB?d  
arrears of revenue 逾期未收税款；逾期未收的帐项 #,f}lV,&  
articles of association 组织章程；组织细则；组织章程细则 o9U0kI=W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7,V!Iv^X  
ascertainment of profit 确定利润 09}f\/  
"Asia Clear" “亚洲结算系统”