[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 eDTEy;^o  
allotment notice 股份配售通知；配股通知 yVh]hL#4+w  
allotment of shares 股份分配 7cvbYP\<lv  
allowable 可获宽免；免税的 HC!$Z`}Y  
allowable business loss 可扣除的营业亏损 M=0I 3o}J  
allowable expenses 可扣税的支出 {#Gr=iv~N  
allowance 免税额；津贴；备抵；准备金 \B2=E  
allowance for debts 债项的免税额 M%9PVePOe  
allowance for depreciation by wear and tear 耗损折旧免税额 !^`ZHJ-3>;  
allowance for funeral expenses 殡殓费的免税额 '%K,A-7W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b?H
W6Kfc  
allowance for repairs and outgoings 修葺及支出方面的免税额 o @&#*3<_e  
allowance to debtor 给债务人的津贴 |q5\1}@:
  
alteration of capital 资本更改 '1.T-.4>&  
alternate trustee 候补受托人 7NJ1cQ-}t  
amalgamation 合并 ;[dcbyu@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4P2)fLmc  
ambit of charges 征税范围；收费范围
qx`*]lX  
amended valuation 经修订的估值 _CI!7%  
American Commodities Exchange 美国商品交易所 6
S`eN\s  
American Express Bank Limited 美国运通银行 %)q5hB  
American Stock Exchange 美国证券交易所 ChmPO|2F  
amortization 摊销 O\lt!p3F  
amount due from banks 存放银行同业的款项 ,gkxZ{Eh  
amount due from banks abroad 存放海外银行同业的款项 ,)oUdwR k  
amount due from holding companies 控股公司欠款 o?hya.;h4  
amount due from local banks 存放本港银行同业的款项 :LcR<>LZ  
amount due to banks 银行同业的存款 m_(+-G
  
amount due to banks abroad 海外银行同业的存款 \>9%=32u.  
amount due to holding companies 控股公司存款 Kw-E%7gh4c  
amount due to local banks 本港银行同业的存款 jF-z?  
amount due to outport banks 外埠银行同业的存款 C/ ;f)k<  
amount for note issue 发行纸币的款额 Dc BTW+  
amount of bond 担保契据的款额 *K m%V l  
amount of consideration 代价款额 z @<`]  
amount of contribution 供款数额 M;3uG/E\  
amount of indebtedness 负债款额 #^Sd r-   
amount of principal of the loan 贷款本金额 X$%RJ3t e  
amount of rates chargeable 应征差饷数额 2ht<"  
amount of share capital 股本额 ^*}L 9Ot~  
amount of sums assured 承保款额 :K2N7?shA  
amount of variation 变动幅度 n*b
bmG1  
amount of vote 拨款数额 my*UN_]  
amount payable 应付款额 mC J/gWDY  
amount receivable 应收款额 pB
macFP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c%i/ '<Afr  
analysis 分析 |!rD2T\Ef  
ancillary risk 附属风险 (x?A#o>%  
annual account 周年帐目；周年帐目报表；年度决算；年结 W%~ S~wx  
annual accounting date 年结日期 f]o DZO%^  
annual allowance 每年免税额；年积金；年度津贴；年津 o.Q|%&1  
annual balance 年度余额 h 
r t\  
annual disposable income 每年可动用收入 oOQnV(I  
annual estimates 周年预算 [ &R-YQ@  
annual fee 年费 37M7bB0  
annual general meeting 周年大会 )t@OHSl  
annual growth rate 年增率；每年增长率 ~Bj-n6QDE  
annual long-term supplement 长期个案每年补助金 yUEUIPL  
annual pensionable emolument 可供计算退休金的年薪 }$m_):t@@  
annual report 年报 "L{;=-e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u%h]k ,(E  
annual return 周年报表；周年申报表；每年报税表格 (AR-8  
Annual Return Rules 《周年报表规则》 0~n=|3*P  
annual review of consumer prices 每年消费物价回顾 " o[\Aec:  
annual roll-forward basis 逐年延展方式 %2/WyD$U  
annual salary 年薪 o+6Y/6Xp@  
annual statement 年度报表；年度决算表 1N:eM/a  
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 O^sgUT1O  
annuitant 年金受益人 |{ *ce<ip5  
annuity 年金 Z@~8iAgE  
annuity contract 年金合约 )`;?%
N\  
annuity on human life 人寿年金 zif()i   
antecedent debt 先前的债项 +J.^JXyp0  
ante-dated cheque 倒填日期支票 <lv:mqV  
anticipated expenditure 预期开支 YZ/mTQn_D  
anticipated net profit 预期纯利 qYbod+U
X  
anticipated revenue 预期收入 NaAq^F U  
anti-inflation measure 反通货膨胀措施 b/ ~&M+)  
anti-inflationary stance 反通货膨胀立场 bumS>:
 
apparent deficit 表面赤字 KDHR}`  
apparent financial solvency 表面偿债能力 d{9jd{ _#G  
apparent partner 表面合伙人 {N7,=(-2=  
application for personal assessment 个人入息课税申请书 EY> %#0  
application of fund 资金应用 <0&];5 on  
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 64>Z
r  
appointed actuary 委任精算师 tJ'U<s  
appointed auditor 委任核数师；委任审计师 !X |Tf  
appointed trustee 委任的受托人 iCz,|;w%  
appointer 委任人 F>!fu.Ws  
apportioned pro rata 按比例分摊 {Ivu"<`L3  
apportionment 分配；分摊 F+c*v#T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vf O0 z5&  
apportionment formula 分摊方程式 aD%")eP%&  
apportionment of estate duty 遗产税的分摊 }ZR 3  
appraisal 估价；评估 eQzSWn[  
appreciable growth 可观增长 :5C9uW#  
appreciable impact 显着影响 ,4EE9 ?J  
appreciable increase 可观增长 ydoCoD w  
appreciation 增值；升值 #l{q
b]n]  
appreciation against other currencies 相对其他货币升值 =Z%&jul  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >f}rM20Vm  
appreciation tax 增值税 <3ovCqa  
appropriation 拨款；拨用；拨付 U_oMR$/Z  
appropriation account 拨款帐目 DAc jx:~  
Appropriation Bill 拨款法案 TLO-$>h  
appropriation-in-aid system 补助拨款办法 z[CCgs&vqe  
approved assets 核准资产 vgsu~(L;  
approved basket stock 认可一篮子证券 M 62V NYt  
approved budget 核准预算 ~TurYvf  
approved charitable donation 认可慈善捐款 >&BgF*mm  
approved charitable institution 认可慈善机构 wGb{O  
approved currency 核准货币；认可货币 ^Z2%b>  
approved estimates 核准预算  <fN?=u+  
approved estimates of expenditure 核准开支预算 e$Md?Pq  
approved overseas insurer 核准海外保险人 !K6:W1  
approved overseas trust company 核准海外信托公司 ]Alu~Dw  
approved pooled investment fund 核准汇集投资基金 =}_c=z?UY  
approved provident fund scheme 认可公积金计划 VYlg+MlT0  
approved provision 核准拨款 [ub,&j^  
approved redeemable share 核准可赎回股份 Ne eymyW  
approved regional stock 认可地区性证券 GRlA9Q  
approved retirement scheme 认可退休金计划 . >h|e_E  
approved subordinated loan 核准附属贷款 hb^e2@i;Oq  
arbitrage 套戥；套汇；套利 (3=.3[  
arbitrageur 套戥者；套汇者 p2w/jJMD  
arbitrary amount 临时款项 #YhKAG@|  
arrangement 措施；安排；协定 Z#^2F8,]  
arrears 欠款 TC J\@|yw  
arrears of pay 欠付薪酬 ")ZHa qEB  
arrears of revenue 逾期未收税款；逾期未收的帐项 )3z.{.F  
articles of association 组织章程；组织细则；组织章程细则 7|"11^q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aD0w82s]J  
ascertainment of profit 确定利润 jS|(g##4  
"Asia Clear" “亚洲结算系统”