[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 +H 9>A0JF  
allotment notice 股份配售通知；配股通知 &s$(g~ 4gC  
allotment of shares 股份分配 ltgc:&= |@  
allowable 可获宽免；免税的 GW$.lo1|)  
allowable business loss 可扣除的营业亏损 O=
$~O\}b  
allowable expenses 可扣税的支出 =9z[[dQ|L  
allowance 免税额；津贴；备抵；准备金 /}PF\j9#4  
allowance for debts 债项的免税额 gx&Tt  
allowance for depreciation by wear and tear 耗损折旧免税额 j8fpj{hp  
allowance for funeral expenses 殡殓费的免税额 wmTq` XH)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CMCO}#  
allowance for repairs and outgoings 修葺及支出方面的免税额 u6MzRC  
allowance to debtor 给债务人的津贴 <IC~GqXv  
alteration of capital 资本更改 y
-j\zK  
alternate trustee 候补受托人 XvE9b5}  
amalgamation 合并 LNa$ X5`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^
B@Wp  
ambit of charges 征税范围；收费范围 e89Xb;;w  
amended valuation 经修订的估值 ,Vh{gm1  
American Commodities Exchange 美国商品交易所 K)-m*#H&uw  
American Express Bank Limited 美国运通银行 ^~$)F_`"
 
American Stock Exchange 美国证券交易所 uFLx  
amortization 摊销 {qmdm`V[  
amount due from banks 存放银行同业的款项 x
,otFp  
amount due from banks abroad 存放海外银行同业的款项 *0|IXGr  
amount due from holding companies 控股公司欠款
kf;/c}}  
amount due from local banks 存放本港银行同业的款项 sp ]zbX?  
amount due to banks 银行同业的存款 OzQ -7|m'J  
amount due to banks abroad 海外银行同业的存款 !O#dV1wAa  
amount due to holding companies 控股公司存款 ecgtUb8K  
amount due to local banks 本港银行同业的存款 gF0q@My~  
amount due to outport banks 外埠银行同业的存款 ]\xy\\b/`  
amount for note issue 发行纸币的款额 qpsvi.S  
amount of bond 担保契据的款额 DZv=\<$,LF  
amount of consideration 代价款额 EM/@T}  
amount of contribution 供款数额 ]b=P=
 
amount of indebtedness 负债款额 GG0R}',0  
amount of principal of the loan 贷款本金额 >^Yq|
~[  
amount of rates chargeable 应征差饷数额 Qhw^S*  
amount of share capital 股本额 GHHav12][  
amount of sums assured 承保款额 +]|Z%
;im  
amount of variation 变动幅度 ~O]]N;>72"  
amount of vote 拨款数额
kdCP  
amount payable 应付款额 OZIW_'Wm/  
amount receivable 应收款额 J%jB?2 1:o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }#qGqY*@LK  
analysis 分析 IZm(`b;t^  
ancillary risk 附属风险 Hw|AA?,0-  
annual account 周年帐目；周年帐目报表；年度决算；年结 ? B E6  
annual accounting date 年结日期 "F}'~HWZp  
annual allowance 每年免税额；年积金；年度津贴；年津 W0C@9&pn6  
annual balance 年度余额 A)
~X
,  
annual disposable income 每年可动用收入 1=nUW":  
annual estimates 周年预算 :mS# h@l  
annual fee 年费 i:cXwQG}B  
annual general meeting 周年大会 (^5 7UmFv]  
annual growth rate 年增率；每年增长率 Mze;k3  
annual long-term supplement 长期个案每年补助金 cwuO[^S}  
annual pensionable emolument 可供计算退休金的年薪 (__yh^h:m  
annual report 年报 *5wu   
Annual Report on the Consumer Price Index 《消费物价指数年报》 hxf'5uc
 
annual return 周年报表；周年申报表；每年报税表格 RC^9HuR&  
Annual Return Rules 《周年报表规则》 Khe!g1=&X  
annual review of consumer prices 每年消费物价回顾 xxm%u9@s  
annual roll-forward basis 逐年延展方式 `xc^_781\  
annual salary 年薪 $Y9jrR'w  
annual statement 年度报表；年度决算表 >^OC{~Az  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V=X:=  
annuitant 年金受益人 Y'u7 IX}  
annuity 年金 }HG#s4  
annuity contract 年金合约 2~*Ez!.3  
annuity on human life 人寿年金 c=[O `/f  
antecedent debt 先前的债项 O$g_@B0E1  
ante-dated cheque 倒填日期支票 HeK h>  
anticipated expenditure 预期开支 r,]#b[:.s|  
anticipated net profit 预期纯利 [<,~3oRu  
anticipated revenue 预期收入 (Si=m;g  
anti-inflation measure 反通货膨胀措施 N6T{  
anti-inflationary stance 反通货膨胀立场 {0@&OO:w  
apparent deficit 表面赤字 >;#=gM  
apparent financial solvency 表面偿债能力 jr /lk  
apparent partner 表面合伙人 ph}j[Co  
application for personal assessment 个人入息课税申请书 teW6;O_  
application of fund 资金应用 y E\wj  
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 0vGyI>  
appointed actuary 委任精算师 Ln.ZVMZ;  
appointed auditor 委任核数师；委任审计师 <|*'O5B  
appointed trustee 委任的受托人 lg}HGG  
appointer 委任人 XG@`ZJhU6  
apportioned pro rata 按比例分摊 @O}7XRJ_8  
apportionment 分配；分摊 Y2R\]FrT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gUR]{dq^'  
apportionment formula 分摊方程式 3^StIw{X  
apportionment of estate duty 遗产税的分摊 jDRe)bo4  
appraisal 估价；评估 3pXLSdxB  
appreciable growth 可观增长 GI7=xh  
appreciable impact 显着影响 c DrebU  
appreciable increase 可观增长 \#rO!z d  
appreciation 增值；升值 5 #]4YI;  
appreciation against other currencies 相对其他货币升值 DOQc"+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2`a q**}  
appreciation tax 增值税 >m'x8xB=  
appropriation 拨款；拨用；拨付 O3N_\B:  
appropriation account 拨款帐目 Y=*P 8pg  
Appropriation Bill 拨款法案 3SBZ>  
appropriation-in-aid system 补助拨款办法 @cq`:_.[  
approved assets 核准资产 9]>iSG^H  
approved basket stock 认可一篮子证券 f{lZKfrp  
approved budget 核准预算 _Hd{sd#xX1  
approved charitable donation 认可慈善捐款 f&
hwi:t  
approved charitable institution 认可慈善机构 3I|3wQ&#(  
approved currency 核准货币；认可货币 y\F=ui  
approved estimates 核准预算 kLS(w??T  
approved estimates of expenditure 核准开支预算 +q''y  
approved overseas insurer 核准海外保险人 Z?^"\u-  
approved overseas trust company 核准海外信托公司 *fO{ a  
approved pooled investment fund 核准汇集投资基金 U
, lJ"$'  
approved provident fund scheme 认可公积金计划 gLL\F1|0x  
approved provision 核准拨款 (X6sSO  
approved redeemable share 核准可赎回股份 quo^fqS&a  
approved regional stock 认可地区性证券 lM#A3/=K  
approved retirement scheme 认可退休金计划 &s)0z)mR8&  
approved subordinated loan 核准附属贷款 eX2<}'W<  
arbitrage 套戥；套汇；套利 pGIe=Um0W  
arbitrageur 套戥者；套汇者 8@M'[jT  
arbitrary amount 临时款项 m=b~i^@  
arrangement 措施；安排；协定 cUK\x2  
arrears 欠款 @("}]/O V:  
arrears of pay 欠付薪酬 m_!U}!  
arrears of revenue 逾期未收税款；逾期未收的帐项 4Z)DDz-}V  
articles of association 组织章程；组织细则；组织章程细则 #^&jW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 137Xl>nO  
ascertainment of profit 确定利润 /.=r>a}l  
"Asia Clear" “亚洲结算系统”