[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 49Ue2=PP#  
allotment notice 股份配售通知；配股通知 5tl}rmI`  
allotment of shares 股份分配 FZmYv%J  
allowable 可获宽免；免税的 LDvF)Eg  
allowable business loss 可扣除的营业亏损 iVu+ct-iv  
allowable expenses 可扣税的支出 {nOK*7+"  
allowance 免税额；津贴；备抵；准备金 aLXA9?  
allowance for debts 债项的免税额 cuk2\> Xl  
allowance for depreciation by wear and tear 耗损折旧免税额 Pjb9FCA'  
allowance for funeral expenses 殡殓费的免税额 rb\Ohv\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PvT8XSlTx!  
allowance for repairs and outgoings 修葺及支出方面的免税额 n8G#TQrAE  
allowance to debtor 给债务人的津贴 N<>dg  
alteration of capital 资本更改 D+o.9I/{  
alternate trustee 候补受托人 ]:E]5&VwV}  
amalgamation 合并 [Iihk5TT  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lE|T'?/  
ambit of charges 征税范围；收费范围 }\DQxHG  
amended valuation 经修订的估值 mQs'2Y6Oa  
American Commodities Exchange 美国商品交易所 |f?C*t',  
American Express Bank Limited 美国运通银行 UXk8nH  
American Stock Exchange 美国证券交易所 JN KZ'9  
amortization 摊销 Eq<# pX6  
amount due from banks 存放银行同业的款项 0RSa{iS*A  
amount due from banks abroad 存放海外银行同业的款项 {M~!?#<K  
amount due from holding companies 控股公司欠款 )#ujF~w>  
amount due from local banks 存放本港银行同业的款项 i
)(QNpv  
amount due to banks 银行同业的存款 }C&c=3V  
amount due to banks abroad 海外银行同业的存款 VYAe!{[  
amount due to holding companies 控股公司存款 VDmd+bvJV  
amount due to local banks 本港银行同业的存款 .RWBn~b#I  
amount due to outport banks 外埠银行同业的存款 }t-r:R$ ,  
amount for note issue 发行纸币的款额 -5ec8m8  
amount of bond 担保契据的款额 "&+0jfLY+  
amount of consideration 代价款额 gq@."wHU  
amount of contribution 供款数额 zuPH3Q
={  
amount of indebtedness 负债款额 }b^lg&$(  
amount of principal of the loan 贷款本金额 'Lw\nO.  
amount of rates chargeable 应征差饷数额 6kuSkd$.  
amount of share capital 股本额 er#=xqUY  
amount of sums assured 承保款额 ?GC0dN   
amount of variation 变动幅度 `WW0~
Tp3  
amount of vote 拨款数额 v1lj/A  
amount payable 应付款额 HYH!;  
amount receivable 应收款额 B&$89]gs|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5,((JxX$  
analysis 分析 ,/ : )FV  
ancillary risk 附属风险 N_DgnZ7*  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;hZ@C!S:  
annual accounting date 年结日期 l&A`  
annual allowance 每年免税额；年积金；年度津贴；年津 UK<"|2^sT  
annual balance 年度余额 XN0Y#l  
annual disposable income 每年可动用收入 dCK-"#T!  
annual estimates 周年预算 X>6a@$MxP  
annual fee 年费 XHg%X  
annual general meeting 周年大会 TatyD**(  
annual growth rate 年增率；每年增长率 *j* WE\  
annual long-term supplement 长期个案每年补助金 C(P$,;6  
annual pensionable emolument 可供计算退休金的年薪 ^ >p [b  
annual report 年报 .0|J+D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W*m[t&;  
annual return 周年报表；周年申报表；每年报税表格 \nyFN  
Annual Return Rules 《周年报表规则》 eBV{B70k  
annual review of consumer prices 每年消费物价回顾 ] 6gu  
annual roll-forward basis 逐年延展方式 aS7zG2R4H  
annual salary 年薪 :jX~]1hpmA  
annual statement 年度报表；年度决算表 >`uSNY"tO  
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 8#Z5-",iw  
annuitant 年金受益人 7GUJ&U)J  
annuity 年金 l!=WqIZ  
annuity contract 年金合约 \}=b/FL=U  
annuity on human life 人寿年金 g3XAs@  
antecedent debt 先前的债项 kt#W~n  
ante-dated cheque 倒填日期支票 K0g:Q*J-  
anticipated expenditure 预期开支 ]>L]?Rm  
anticipated net profit 预期纯利 K?je(t^  
anticipated revenue 预期收入 {\&"I|dpe  
anti-inflation measure 反通货膨胀措施  c$|dK  
anti-inflationary stance 反通货膨胀立场 q':wSu u  
apparent deficit 表面赤字 @7=D]yu  
apparent financial solvency 表面偿债能力 20qVzXi  
apparent partner 表面合伙人 o%%fO  
application for personal assessment 个人入息课税申请书 }(K6 YL  
application of fund 资金应用 o4;Nb|kk9+  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 NLl~/smMS  
appointed actuary 委任精算师 "/?qT;<$)  
appointed auditor 委任核数师；委任审计师 .[fz x`  
appointed trustee 委任的受托人 J

":9  
appointer 委任人 5uer [1A  
apportioned pro rata 按比例分摊 wjJ1Psnx  
apportionment 分配；分摊 (O2HB-<rY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \xxVDr.  
apportionment formula 分摊方程式 Y(zN  
apportionment of estate duty 遗产税的分摊 Cpcd`y=IN  
appraisal 估价；评估 ;NeP&)Td  
appreciable growth 可观增长 7nz
+
n#  
appreciable impact 显着影响 m[j3s=Gr  
appreciable increase 可观增长 |q2lTbJ  
appreciation 增值；升值 cvA\C_  
appreciation against other currencies 相对其他货币升值
Ekme62Q>u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WtfOE@h  
appreciation tax 增值税 }Xi#x*- D  
appropriation 拨款；拨用；拨付 C
JixK>Y^  
appropriation account 拨款帐目 \cP'#jZz  
Appropriation Bill 拨款法案 5ba[6\Af  
appropriation-in-aid system 补助拨款办法 mN 6`8 [  
approved assets 核准资产 NCFV
 
approved basket stock 认可一篮子证券 k)V%.Eobf  
approved budget 核准预算 w
PJRp]FA  
approved charitable donation 认可慈善捐款 Q;O)>K  
approved charitable institution 认可慈善机构 !(K{*7|h  
approved currency 核准货币；认可货币 ;-GzGDc~0  
approved estimates 核准预算 5I1J)K;  
approved estimates of expenditure 核准开支预算 oQnk+>}%  
approved overseas insurer 核准海外保险人 \_AEuz3 F  
approved overseas trust company 核准海外信托公司 _-J@$d%  
approved pooled investment fund 核准汇集投资基金 }~r6>7I  
approved provident fund scheme 认可公积金计划 s;7qNwYO  
approved provision 核准拨款 V )k, 9=  
approved redeemable share 核准可赎回股份 @:9fS  
approved regional stock 认可地区性证券 >Ryss@o  
approved retirement scheme 认可退休金计划 (mIJI,[xn  
approved subordinated loan 核准附属贷款 2^#UO=ct  
arbitrage 套戥；套汇；套利 j& iL5J;  
arbitrageur 套戥者；套汇者 n E }<e:  
arbitrary amount 临时款项 NJf(,Mr*|  
arrangement 措施；安排；协定 `F\:XuY  
arrears 欠款 .l=*R7~EU  
arrears of pay 欠付薪酬 36x:(-GFq  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]es LAo  
articles of association 组织章程；组织细则；组织章程细则 .*~u  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |;9 A{#zM  
ascertainment of profit 确定利润 :n9xH  
"Asia Clear" “亚洲结算系统”