[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 3F8KF`*  
allotment notice 股份配售通知；配股通知 @dn&M9Z  
allotment of shares 股份分配 :(K JLa]  
allowable 可获宽免；免税的  w!b;.l  
allowable business loss 可扣除的营业亏损 R
Nopx3  
allowable expenses 可扣税的支出 !y862oKD  
allowance 免税额；津贴；备抵；准备金 q26qY5D  
allowance for debts 债项的免税额 p@?ud%  
allowance for depreciation by wear and tear 耗损折旧免税额 Uuktq)NU  
allowance for funeral expenses 殡殓费的免税额 3fUiYI|&7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H~?7:K  
allowance for repairs and outgoings 修葺及支出方面的免税额 h05BZrE  
allowance to debtor 给债务人的津贴 jItVAmC=i  
alteration of capital 资本更改 )m Ii.  
alternate trustee 候补受托人 h^YUu`P  
amalgamation 合并 RS|*3 $1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $k+XH+1CW  
ambit of charges 征税范围；收费范围 `NQ;|!  
amended valuation 经修订的估值 QJ%N80  
American Commodities Exchange 美国商品交易所 J
F'<""  
American Express Bank Limited 美国运通银行 HOrXxxp1^  
American Stock Exchange 美国证券交易所 u
p]>UX8  
amortization 摊销 {*"\68e  
amount due from banks 存放银行同业的款项 e35")z~  
amount due from banks abroad 存放海外银行同业的款项 tlYB'8bJY  
amount due from holding companies 控股公司欠款 R*H-QH/H1  
amount due from local banks 存放本港银行同业的款项 z%nplG'~|  
amount due to banks 银行同业的存款 CropHB/t  
amount due to banks abroad 海外银行同业的存款 xg4wtfAbS  
amount due to holding companies 控股公司存款 |9[)-C~N7  
amount due to local banks 本港银行同业的存款 TCK#bJ  
amount due to outport banks 外埠银行同业的存款 k&:~l@? O  
amount for note issue 发行纸币的款额 mln%Rd6u/  
amount of bond 担保契据的款额 -,ojZFyRi  
amount of consideration 代价款额 _z\qtl~3  
amount of contribution 供款数额 @cQ |`  
amount of indebtedness 负债款额 6%V#_]  
amount of principal of the loan 贷款本金额 paUJq?Af  
amount of rates chargeable 应征差饷数额 YXg^t$  
amount of share capital 股本额 u63Q<P<  
amount of sums assured 承保款额
(S_1C,  
amount of variation 变动幅度 /PpZ6ne~[  
amount of vote 拨款数额 !>WW(n07Ma  
amount payable 应付款额 D7Ds*X`!l  
amount receivable 应收款额 P)[QC  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q8&^E.K  
analysis 分析 k;<F33v;Mh  
ancillary risk 附属风险 miV8jaV  
annual account 周年帐目；周年帐目报表；年度决算；年结 S-79
uo  
annual accounting date 年结日期 ")u)AQ  
annual allowance 每年免税额；年积金；年度津贴；年津 WV;[vg]  
annual balance 年度余额 ~7H?tp.Dw  
annual disposable income 每年可动用收入 [9Hrpo]tU:  
annual estimates 周年预算 G{.A5{  
annual fee 年费 "uBr]N:  
annual general meeting 周年大会 _@Y17L.  
annual growth rate 年增率；每年增长率 -AXMT3p=1  
annual long-term supplement 长期个案每年补助金 }<q =Zq+  
annual pensionable emolument 可供计算退休金的年薪 JY9hD;`6y  
annual report 年报 5IP@_GV|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2\#
~%D>[  
annual return 周年报表；周年申报表；每年报税表格 7H. HiyppW  
Annual Return Rules 《周年报表规则》 ze`qf%  
annual review of consumer prices 每年消费物价回顾 ah!fQLMH  
annual roll-forward basis 逐年延展方式 }b>e lz  
annual salary 年薪 ^3nB2G.ax  
annual statement 年度报表；年度决算表 <7oZV^nd *  
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* Wtm5  
annuitant 年金受益人 (N{  
annuity 年金 o2^?D
`Jr  
annuity contract 年金合约 wQU-r|  
annuity on human life 人寿年金 |RI77b:pX  
antecedent debt 先前的债项 {'Gu@l  
ante-dated cheque 倒填日期支票 .-:6L2  
anticipated expenditure 预期开支 GEAVc9V  
anticipated net profit 预期纯利 &uJ7[m19z  
anticipated revenue 预期收入 Of{'A  
anti-inflation measure 反通货膨胀措施 {N0ky=ud  
anti-inflationary stance 反通货膨胀立场 cKAZWON8;v  
apparent deficit 表面赤字 L\^H#:?t  
apparent financial solvency 表面偿债能力 5G#K)s(QC  
apparent partner 表面合伙人 5O"wPsl  
application for personal assessment 个人入息课税申请书 Mp^U)S+  
application of fund 资金应用 <$`u dP@  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =_d-MJy~6  
appointed actuary 委任精算师 LiD-su D  
appointed auditor 委任核数师；委任审计师 [oS.B\Vc  
appointed trustee 委任的受托人 D 3}e{J8  
appointer 委任人 +,}C
uF  
apportioned pro rata 按比例分摊 ~{s7(^ P  
apportionment 分配；分摊 4?e7
s.9N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Gp))1
b';  
apportionment formula 分摊方程式 s}":lXkrw  
apportionment of estate duty 遗产税的分摊 I\ y>I?X  
appraisal 估价；评估 B9h>  
appreciable growth 可观增长 3WF6bJN  
appreciable impact 显着影响 d*<goBd  
appreciable increase 可观增长 %i`YJ  
appreciation 增值；升值 HltURTb I  
appreciation against other currencies 相对其他货币升值 _:9-x;0H2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;?:X_C  
appreciation tax 增值税 wB W]w  
appropriation 拨款；拨用；拨付 |h%fi-a:  
appropriation account 拨款帐目 &MF%zJ6  
Appropriation Bill 拨款法案 Gex%~';+q  
appropriation-in-aid system 补助拨款办法 qxglA*/ [  
approved assets 核准资产 7ip(-0  
approved basket stock 认可一篮子证券 w~=@+U$f  
approved budget 核准预算 }g[(h=Qi  
approved charitable donation 认可慈善捐款 'D;'Pr]  
approved charitable institution 认可慈善机构 D`uOBEX  
approved currency 核准货币；认可货币 }!g^}BWWp  
approved estimates 核准预算 xo*[ g`N  
approved estimates of expenditure 核准开支预算 )*3sE1  
approved overseas insurer 核准海外保险人 79Vp^GG7  
approved overseas trust company 核准海外信托公司 '
5"`H>[  
approved pooled investment fund 核准汇集投资基金 v:$Y |mh  
approved provident fund scheme 认可公积金计划 &\o!-EIK8  
approved provision 核准拨款 :j0r~
*z-  
approved redeemable share 核准可赎回股份 c{t(),nAA  
approved regional stock 认可地区性证券 ;}gS8I|  
approved retirement scheme 认可退休金计划 u.sn"G-c  
approved subordinated loan 核准附属贷款 c\pPwG  
arbitrage 套戥；套汇；套利 B%Spmx
8  
arbitrageur 套戥者；套汇者 l~Sn`%PgA  
arbitrary amount 临时款项 o\YF_235  
arrangement 措施；安排；协定 s*DDO67\W  
arrears 欠款 +EBoFeeIG  
arrears of pay 欠付薪酬 .4wp  
arrears of revenue 逾期未收税款；逾期未收的帐项 7|Tu@0XXA  
articles of association 组织章程；组织细则；组织章程细则 nY<hfqof  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 29=L7

 
ascertainment of profit 确定利润 jVp
k) ;vC  
"Asia Clear" “亚洲结算系统”