[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 O(!wDnhc  
allotment notice 股份配售通知；配股通知 5[;p<GqGN  
allotment of shares 股份分配 ?)JW}3<.  
allowable 可获宽免；免税的 B)Gm"bLCOZ  
allowable business loss 可扣除的营业亏损 RL
>[t  
allowable expenses 可扣税的支出 GJH6b7I  
allowance 免税额；津贴；备抵；准备金 tAaFIIvY  
allowance for debts 债项的免税额 ZpWG  
allowance for depreciation by wear and tear 耗损折旧免税额 bup;4~g  
allowance for funeral expenses 殡殓费的免税额 h05 ~ g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ! .!qJ%  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z*`CK^^~  
allowance to debtor 给债务人的津贴 ;O.U-s  
alteration of capital 资本更改 Z*kg= hs^  
alternate trustee 候补受托人 w3B*%x)  
amalgamation 合并 iD{;!dUZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \|wVIi  
ambit of charges 征税范围；收费范围 ?hmj0i;XC  
amended valuation 经修订的估值 YSeXCJ:Iy  
American Commodities Exchange 美国商品交易所 cMtkdIO  
American Express Bank Limited 美国运通银行 J *^|ojX  
American Stock Exchange 美国证券交易所 Z7Mc.[C  
amortization 摊销 N/^r9Nu  
amount due from banks 存放银行同业的款项 [}+ MZ  
amount due from banks abroad 存放海外银行同业的款项 6Zkus20  
amount due from holding companies 控股公司欠款 wUl}x)xo  
amount due from local banks 存放本港银行同业的款项 L2Mcs  
amount due to banks 银行同业的存款 8=<d2u'  
amount due to banks abroad 海外银行同业的存款 0 oM~e  
amount due to holding companies 控股公司存款 nCYicB  
amount due to local banks 本港银行同业的存款 g.&&=T  
amount due to outport banks 外埠银行同业的存款 [NH[n#  
amount for note issue 发行纸币的款额 ^<ayPV)+  
amount of bond 担保契据的款额 4qiG>^h9  
amount of consideration 代价款额 + PGfQN  
amount of contribution 供款数额 >Rx^@yQ!+z  
amount of indebtedness 负债款额 `MEH /  
amount of principal of the loan 贷款本金额 n,n]V$HFGh  
amount of rates chargeable 应征差饷数额 ud!iy  
amount of share capital 股本额 d}IVYI  
amount of sums assured 承保款额 +vJ[k2d  
amount of variation 变动幅度 xS*f{5Hr8  
amount of vote 拨款数额 ~Kt.%K5lgt  
amount payable 应付款额 Vb0hlJb  
amount receivable 应收款额 Qm ;ip E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y{5ZC~Z<!  
analysis 分析 .4.zy]I  
ancillary risk 附属风险 ]<TgBo|  
annual account 周年帐目；周年帐目报表；年度决算；年结 F) < f8F  
annual accounting date 年结日期 [4sbOl5y Z  
annual allowance 每年免税额；年积金；年度津贴；年津 Fi1gM}>py  
annual balance 年度余额 /__we[$E  
annual disposable income 每年可动用收入 l[rIjyL@  
annual estimates 周年预算 4,TS1H  
annual fee 年费 O"_FfwO a  
annual general meeting 周年大会 +9,"ne1'e  
annual growth rate 年增率；每年增长率 l}Jf;C*j1z  
annual long-term supplement 长期个案每年补助金 |=,V,*"  
annual pensionable emolument 可供计算退休金的年薪 QT^W00h  
annual report 年报 W=]QTx,J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Exk[;lI  
annual return 周年报表；周年申报表；每年报税表格 `ag>4?7?  
Annual Return Rules 《周年报表规则》 }B}?
qV  
annual review of consumer prices 每年消费物价回顾 6z!?U:bT  
annual roll-forward basis 逐年延展方式 B9Y "J  
annual salary 年薪 |.)dOk,o  
annual statement 年度报表；年度决算表 T%?<3/Ev!  
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 c,4UnEoCR  
annuitant 年金受益人 vU&gFEWg  
annuity 年金 ,Q >u N  
annuity contract 年金合约 ~kw[Aw3?D\  
annuity on human life 人寿年金 (fb&5=Wzw  
antecedent debt 先前的债项 (&+ ~hW5d  
ante-dated cheque 倒填日期支票 ; lnh;0B  
anticipated expenditure 预期开支 kcM9 ,bG  
anticipated net profit 预期纯利 OBl-6W  
anticipated revenue 预期收入 Y b6(KT  
anti-inflation measure 反通货膨胀措施 P+,\x&Vr  
anti-inflationary stance 反通货膨胀立场 8X[G)J;  
apparent deficit 表面赤字 <~vamim#K  
apparent financial solvency 表面偿债能力 S1*n4w.H  
apparent partner 表面合伙人 .B_)w:oF  
application for personal assessment 个人入息课税申请书 w/E4wp  
application of fund 资金应用 m3\lm@`)O  
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 @kRe0:t  
appointed actuary 委任精算师 z(K[i?&  
appointed auditor 委任核数师；委任审计师 h+ } `mi  
appointed trustee 委任的受托人 TV0(uMZ0+'  
appointer 委任人 kbBX\*{yh  
apportioned pro rata 按比例分摊 95[yGO>ZYz  
apportionment 分配；分摊 #V*<G#B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4Z1-RS  
apportionment formula 分摊方程式 HE7JQP!q  
apportionment of estate duty 遗产税的分摊 N1zB;-0t  
appraisal 估价；评估 f-tjMa /_  
appreciable growth 可观增长 )9{?C4NQ  
appreciable impact 显着影响  s>76?Q:i  
appreciable increase 可观增长 03iO4yOu  
appreciation 增值；升值 g\OPidY  
appreciation against other currencies 相对其他货币升值 CJ%bBL'.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i/NY86A  
appreciation tax 增值税 :L&-
  
appropriation 拨款；拨用；拨付 #]q<fhJhr$  
appropriation account 拨款帐目 7-nwfp&|$  
Appropriation Bill 拨款法案 593 D/^}D  
appropriation-in-aid system 补助拨款办法 kG:uXbUI'  
approved assets 核准资产 #x"4tI  
approved basket stock 认可一篮子证券 tE /j3  
approved budget 核准预算 sX^m1v~N|  
approved charitable donation 认可慈善捐款 QA+qFP  
approved charitable institution 认可慈善机构 ?tQ UZO  
approved currency 核准货币；认可货币 TGY^,H>J  
approved estimates 核准预算 s>9w+|6Ji  
approved estimates of expenditure 核准开支预算 ^ RU"v>  
approved overseas insurer 核准海外保险人 B !jT@b{  
approved overseas trust company 核准海外信托公司 W+Z] Y  
approved pooled investment fund 核准汇集投资基金 /9/=]  
approved provident fund scheme 认可公积金计划 5YQ4]/h  
approved provision 核准拨款 A?06fo,  
approved redeemable share 核准可赎回股份 w3a`G|
  
approved regional stock 认可地区性证券 -^Baxkq(YM  
approved retirement scheme 认可退休金计划 J'sVT{@GS  
approved subordinated loan 核准附属贷款 q%]0%S?  
arbitrage 套戥；套汇；套利 >}\!'3)_  
arbitrageur 套戥者；套汇者 ^D/:[  
arbitrary amount 临时款项 l Ztq_* Fl  
arrangement 措施；安排；协定 B-
N  
arrears 欠款 =mxmJFA  
arrears of pay 欠付薪酬 C%85Aq*4  
arrears of revenue 逾期未收税款；逾期未收的帐项 N5Eb.a9S  
articles of association 组织章程；组织细则；组织章程细则 t \kI( G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aF1pq  
ascertainment of profit 确定利润 MS%xOB*6  
"Asia Clear" “亚洲结算系统”