[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 f5.Be%  
allotment notice 股份配售通知；配股通知 z@xkE ,j>  
allotment of shares 股份分配 ~Ecx>f4nX  
allowable 可获宽免；免税的 2c5)pIVEy  
allowable business loss 可扣除的营业亏损 4& 9V  
allowable expenses 可扣税的支出 |PLWF[+t8  
allowance 免税额；津贴；备抵；准备金 ^]$rh.7&  
allowance for debts 债项的免税额 7nbaR~ZV  
allowance for depreciation by wear and tear 耗损折旧免税额 (KT+7j0^  
allowance for funeral expenses 殡殓费的免税额 P)UpUMt;k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ymA8`k5>@  
allowance for repairs and outgoings 修葺及支出方面的免税额 \}7xgQ>oV  
allowance to debtor 给债务人的津贴 !]P=v`B.  
alteration of capital 资本更改 ,L8(Vo`-  
alternate trustee 候补受托人 8|rlP  
amalgamation 合并 M =GF@C;b  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e`%<D[-  
ambit of charges 征税范围；收费范围 [<#` @Kr  
amended valuation 经修订的估值 l/bZE.GJ  
American Commodities Exchange 美国商品交易所 <;NxmO<%\  
American Express Bank Limited 美国运通银行 }
M9I]\  
American Stock Exchange 美国证券交易所 +kO
Xa^K
 
amortization 摊销 +<c(;Ucl?  
amount due from banks 存放银行同业的款项 e]smnf  
amount due from banks abroad 存放海外银行同业的款项 3n1 >+8  
amount due from holding companies 控股公司欠款 <* djtO  
amount due from local banks 存放本港银行同业的款项 xc$jG?83#  
amount due to banks 银行同业的存款 \p J<@  
amount due to banks abroad 海外银行同业的存款 c)17[9"  
amount due to holding companies 控股公司存款 `w%Qs)2  
amount due to local banks 本港银行同业的存款 C0'_bTfB
 
amount due to outport banks 外埠银行同业的存款 M}9PicI?7  
amount for note issue 发行纸币的款额 NQ\<~a`Eq  
amount of bond 担保契据的款额 '_o(I  
amount of consideration 代价款额 ImI,q:[67  
amount of contribution 供款数额 ] U[4r9V  
amount of indebtedness 负债款额 hu-6V="^9  
amount of principal of the loan 贷款本金额 5f#]dgBe  
amount of rates chargeable 应征差饷数额 @5TJ]=  
amount of share capital 股本额 2r#W#z%vS  
amount of sums assured 承保款额 [u/Wh+  
amount of variation 变动幅度 P64<O5l/  
amount of vote 拨款数额 f_tC:T4a  
amount payable 应付款额 /QVhT  
amount receivable 应收款额 bH_zWk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +rOd0?  
analysis 分析
b'G!)n  
ancillary risk 附属风险 ^9oJuT!tu  
annual account 周年帐目；周年帐目报表；年度决算；年结 qb QH1<yS<  
annual accounting date 年结日期 rs:a^W5t  
annual allowance 每年免税额；年积金；年度津贴；年津
0%]F&|  
annual balance 年度余额 -l q,~`v  
annual disposable income 每年可动用收入 -{S:sK.o  
annual estimates 周年预算 T3^(I~03  
annual fee 年费 R(DlJ  
annual general meeting 周年大会 |kkg1M#  
annual growth rate 年增率；每年增长率 EB[B0e7}  
annual long-term supplement 长期个案每年补助金 Z66q0wR7  
annual pensionable emolument 可供计算退休金的年薪 zgA/B{DaC;  
annual report 年报 =^g
ZJ@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 O\)rp!i  
annual return 周年报表；周年申报表；每年报税表格 /}RW~ax  
Annual Return Rules 《周年报表规则》 M`.v/UQn  
annual review of consumer prices 每年消费物价回顾 r7n-Xe  
annual roll-forward basis 逐年延展方式 nL&[R}@W  
annual salary 年薪 0]`%iG|  
annual statement 年度报表；年度决算表 (Zv/(SE5%  
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 y4N=v{EbL  
annuitant 年金受益人 Fs;_z9ej-u  
annuity 年金 bupDnTF  
annuity contract 年金合约 ##qs{s^]  
annuity on human life 人寿年金 e'1}5Ky  
antecedent debt 先前的债项 RJT=K{2x  
ante-dated cheque 倒填日期支票 uOprA`3  
anticipated expenditure 预期开支 [f\TnXq24  
anticipated net profit 预期纯利 p>GxSE)
 
anticipated revenue 预期收入 ^jZ4tH3K  
anti-inflation measure 反通货膨胀措施 &\/p5RX  
anti-inflationary stance 反通货膨胀立场 84u%_4/  
apparent deficit 表面赤字 /l$>W<}@  
apparent financial solvency 表面偿债能力 YV
B\9{H?  
apparent partner 表面合伙人 @If ^5s;z  
application for personal assessment 个人入息课税申请书 rP7f~"L  
application of fund 资金应用 k\wI^D  
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 q~*>
 
appointed actuary 委任精算师 Q {+N{/tF  
appointed auditor 委任核数师；委任审计师 zQ~8(E]Rf  
appointed trustee 委任的受托人 5t~p99#?  
appointer 委任人 %,[p[`NRYR  
apportioned pro rata 按比例分摊
UFY_.N~  
apportionment 分配；分摊 8\@&~&(y:
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =dTsGNz  
apportionment formula 分摊方程式 LHJjPf)F  
apportionment of estate duty 遗产税的分摊 ?:XbZ"25pJ  
appraisal 估价；评估 *T{P^q.s~[  
appreciable growth 可观增长 c@~j}(A  
appreciable impact 显着影响 cq \()uF'c  
appreciable increase 可观增长 yUzpl[*e^o  
appreciation 增值；升值 6`Af2Y_  
appreciation against other currencies 相对其他货币升值 j^'op|l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pf?y!dK<  
appreciation tax 增值税 l d4#jV ei  
appropriation 拨款；拨用；拨付 sM$g
fFx  
appropriation account 拨款帐目 y
YM_  
Appropriation Bill 拨款法案 W_ hckq.  
appropriation-in-aid system 补助拨款办法 0755;26Bx  
approved assets 核准资产 O4i5fVy{  
approved basket stock 认可一篮子证券 WGeTL`}dh  
approved budget 核准预算 Q]d3a+dK  
approved charitable donation 认可慈善捐款 WbW@V_rr  
approved charitable institution 认可慈善机构 WYklS<B[  
approved currency 核准货币；认可货币 1"5-doo  
approved estimates 核准预算 dJ}E,rW}  
approved estimates of expenditure 核准开支预算 A$]&j5nh|  
approved overseas insurer 核准海外保险人 0kdPr:B Q0  
approved overseas trust company 核准海外信托公司 qFD#D_O6  
approved pooled investment fund 核准汇集投资基金 kLw
07&H  
approved provident fund scheme 认可公积金计划 PA(XdT{  
approved provision 核准拨款 1^4z/<ZWm  
approved redeemable share 核准可赎回股份 -$
js5Gx1  
approved regional stock 认可地区性证券 CZL:&~l1  
approved retirement scheme 认可退休金计划 v2uyn  
approved subordinated loan 核准附属贷款 ^ A`@g4!
 
arbitrage 套戥；套汇；套利  DlWnz-  
arbitrageur 套戥者；套汇者 tuF hPqe {  
arbitrary amount 临时款项 -0/5 !  
arrangement 措施；安排；协定 DZI:zsf;5Q  
arrears 欠款 M{ mdh\  
arrears of pay 欠付薪酬 NY`$D}Bi  
arrears of revenue 逾期未收税款；逾期未收的帐项 TsB"<6@!AA  
articles of association 组织章程；组织细则；组织章程细则 "A6T'nOP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *$I5_A8,.  
ascertainment of profit 确定利润 8- U1Y  
"Asia Clear" “亚洲结算系统”