[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 VV#'d  
allotment notice 股份配售通知；配股通知 (WP^}V5  
allotment of shares 股份分配 {iCX?Sb  
allowable 可获宽免；免税的 0W_u"UY$c  
allowable business loss 可扣除的营业亏损 ~0o>B$xJ  
allowable expenses 可扣税的支出 ooCfr?E  
allowance 免税额；津贴；备抵；准备金 '*Tt$
0#o  
allowance for debts 债项的免税额 pV!WZUfg  
allowance for depreciation by wear and tear 耗损折旧免税额 LF)wn-C}  
allowance for funeral expenses 殡殓费的免税额 G)f!AuN=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5/T#>l<  
allowance for repairs and outgoings 修葺及支出方面的免税额 biForT_no  
allowance to debtor 给债务人的津贴 A;6ew
4  
alteration of capital 资本更改 |oePB<N  
alternate trustee 候补受托人 J l{My^I5  
amalgamation 合并 T11>&K)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $Y\7E/T  
ambit of charges 征税范围；收费范围 ^4p$@5zH  
amended valuation 经修订的估值 !w0=&/Y{R  
American Commodities Exchange 美国商品交易所 cXr_, >k  
American Express Bank Limited 美国运通银行 9
l|*E  
American Stock Exchange 美国证券交易所 )c 79&S  
amortization 摊销 rJB/)4 mE  
amount due from banks 存放银行同业的款项 'geN  dx  
amount due from banks abroad 存放海外银行同业的款项 e~9g~k]s  
amount due from holding companies 控股公司欠款 0zsmZ]b5E  
amount due from local banks 存放本港银行同业的款项 <xrya_R?  
amount due to banks 银行同业的存款 gR_Ex
s'K  
amount due to banks abroad 海外银行同业的存款 B?e] Ht  
amount due to holding companies 控股公司存款 sXT8jLIf  
amount due to local banks 本港银行同业的存款 *o!#5c  
amount due to outport banks 外埠银行同业的存款 5zyd;y)|'  
amount for note issue 发行纸币的款额 ?k@;,l :s  
amount of bond 担保契据的款额 PCa0I^d  
amount of consideration 代价款额 Po.by~|  
amount of contribution 供款数额 yt
V[x  
amount of indebtedness 负债款额 Z^%HDB9^  
amount of principal of the loan 贷款本金额 TN08,:k  
amount of rates chargeable 应征差饷数额 +1\t0P24  
amount of share capital 股本额 A 6E~GJa  
amount of sums assured 承保款额 o3NB3@uj<  
amount of variation 变动幅度 }I#_H  
amount of vote 拨款数额 jR+kx:+  
amount payable 应付款额 EY c)v6[  
amount receivable 应收款额 5yj6MaqJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9%0 ^fhrJ  
analysis 分析 ZsYY)<n  
ancillary risk 附属风险 =.):tGDp  
annual account 周年帐目；周年帐目报表；年度决算；年结 d69dC*>  
annual accounting date 年结日期  aN6HO  
annual allowance 每年免税额；年积金；年度津贴；年津 *D`$oK,U  
annual balance 年度余额 q$`>[&I~)  
annual disposable income 每年可动用收入 V?jWp$  
annual estimates 周年预算 ;<%th  
annual fee 年费 |0X~D}r|J  
annual general meeting 周年大会 6JRFYgI  
annual growth rate 年增率；每年增长率 tbfwgK
 
annual long-term supplement 长期个案每年补助金 V
CIV*5 P  
annual pensionable emolument 可供计算退休金的年薪 -3m!970  
annual report 年报 :KGPQ@:O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f|3LeOyz  
annual return 周年报表；周年申报表；每年报税表格 M=4b  
Annual Return Rules 《周年报表规则》 ZqjLZ9?q  
annual review of consumer prices 每年消费物价回顾 D^U?!S&4~  
annual roll-forward basis 逐年延展方式 g;7u-nP  
annual salary 年薪 6.[3N~pq  
annual statement 年度报表；年度决算表 vWL|vR  
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 x0%@u^BF  
annuitant 年金受益人 w02C1oGfx  
annuity 年金 4AF.KX7  
annuity contract 年金合约 L!`PM.:9  
annuity on human life 人寿年金 %&s4YD/{  
antecedent debt 先前的债项 g'2;///  
ante-dated cheque 倒填日期支票 x`2du/ C  
anticipated expenditure 预期开支 5ci1ce  
anticipated net profit 预期纯利 "{2niBx  
anticipated revenue 预期收入 9oG)\M.6w  
anti-inflation measure 反通货膨胀措施 a(G }<  
anti-inflationary stance 反通货膨胀立场 .S* sGauM  
apparent deficit 表面赤字 [| N73m,&  
apparent financial solvency 表面偿债能力 r8[)Ccv  
apparent partner 表面合伙人 sk3AwG;A  
application for personal assessment 个人入息课税申请书 m3&b )O7  
application of fund 资金应用 mrr -jo  
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 *D1vla8  
appointed actuary 委任精算师 ,rNud]NM8  
appointed auditor 委任核数师；委任审计师 FC]n?1?<(  
appointed trustee 委任的受托人 C\^,+)Y\~  
appointer 委任人 A8:eA  
apportioned pro rata 按比例分摊 .Sv/0&O  
apportionment 分配；分摊 k]2_vk^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2h)Qz+|7  
apportionment formula 分摊方程式 \BO6.;jA  
apportionment of estate duty 遗产税的分摊 E@AV?@<sc  
appraisal 估价；评估 azO7C*_  
appreciable growth 可观增长 vskp1Wi(  
appreciable impact 显着影响 -D%mVe)&+  
appreciable increase 可观增长 2@I0p\a  
appreciation 增值；升值 p\.IP2+c  
appreciation against other currencies 相对其他货币升值 D6C h6i5$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #]Jg>  
appreciation tax 增值税 ^uPg71r:  
appropriation 拨款；拨用；拨付 cIP%t pTW.  
appropriation account 拨款帐目 uH[:R vC0  
Appropriation Bill 拨款法案 |t~>Xs  
appropriation-in-aid system 补助拨款办法 ofPv?_@  
approved assets 核准资产 ~@T`0W-Py  
approved basket stock 认可一篮子证券 `}rk1rl6  
approved budget 核准预算 agQDd8oX  
approved charitable donation 认可慈善捐款 n9R0f9:*  
approved charitable institution 认可慈善机构 jvo^I$|2h  
approved currency 核准货币；认可货币 O%px >rdkY  
approved estimates 核准预算 s#(%u t  
approved estimates of expenditure 核准开支预算 yD@eT:lyi  
approved overseas insurer 核准海外保险人 oY7jj=z#T  
approved overseas trust company 核准海外信托公司 eo.B0NZsF  
approved pooled investment fund 核准汇集投资基金 wyXQP+9G  
approved provident fund scheme 认可公积金计划 8# x7q>?  
approved provision 核准拨款
{i}E)Np  
approved redeemable share 核准可赎回股份 rj4R/{h  
approved regional stock 认可地区性证券 #&%>kfeJ)<  
approved retirement scheme 认可退休金计划 (A "yE4rYK  
approved subordinated loan 核准附属贷款 LC\U6J't1  
arbitrage 套戥；套汇；套利 9}H]4"f7  
arbitrageur 套戥者；套汇者 Ds#BfP7a  
arbitrary amount 临时款项 -=ZDfM  
arrangement 措施；安排；协定 b[:{\!I  
arrears 欠款 ;V?d;O4u  
arrears of pay 欠付薪酬 )ybF@emc  
arrears of revenue 逾期未收税款；逾期未收的帐项 OB*V4Yv  
articles of association 组织章程；组织细则；组织章程细则 +oL@pp0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ys&)5j-  
ascertainment of profit 确定利润 'S:
$4j  
"Asia Clear" “亚洲结算系统”