[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 /Tf*d>Yh;  
allotment notice 股份配售通知；配股通知 ?SOF n  
allotment of shares 股份分配 ,L{o,qzC  
allowable 可获宽免；免税的 @*"<U]  
allowable business loss 可扣除的营业亏损 X_({};mz  
allowable expenses 可扣税的支出 fd"~[z[  
allowance 免税额；津贴；备抵；准备金 :z} _y&]  
allowance for debts 债项的免税额 .(dmuV9  
allowance for depreciation by wear and tear 耗损折旧免税额 V=4u7!ha  
allowance for funeral expenses 殡殓费的免税额 SxW}Z_8x  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!bV(VRbu  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,c7u  
allowance to debtor 给债务人的津贴 WUWb5xA  
alteration of capital 资本更改 ?> MoV5  
alternate trustee 候补受托人 `{|}LFS>  
amalgamation 合并 e=]oh$]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %c&Ah  
ambit of charges 征税范围；收费范围 9poEUjBI  
amended valuation 经修订的估值 D@(M+u9/%  
American Commodities Exchange 美国商品交易所 T3t~=b>&L  
American Express Bank Limited 美国运通银行 Sp~Gv>uMK  
American Stock Exchange 美国证券交易所 ~\:j9c
C  
amortization 摊销 8@W/43K8-  
amount due from banks 存放银行同业的款项 H=o-ScA  
amount due from banks abroad 存放海外银行同业的款项 C3b0`|5  
amount due from holding companies 控股公司欠款 c7l!G~yx'  
amount due from local banks 存放本港银行同业的款项 K?Xo3W%K  
amount due to banks 银行同业的存款 aC8,Y$>?E`  
amount due to banks abroad 海外银行同业的存款 jdg ~!<C  
amount due to holding companies 控股公司存款 zUEfa!#?  
amount due to local banks 本港银行同业的存款 ?` eYWZ">  
amount due to outport banks 外埠银行同业的存款 ^Q)gsJY|I  
amount for note issue 发行纸币的款额 ;vv!qBl|@  
amount of bond 担保契据的款额 X|1_0  
amount of consideration 代价款额 8/>wgY  
amount of contribution 供款数额 &v auLp  
amount of indebtedness 负债款额 kJvy<(iG  
amount of principal of the loan 贷款本金额 %I|+_ z&x  
amount of rates chargeable 应征差饷数额 QK3j_'F=E  
amount of share capital 股本额 ]~ #+b>  
amount of sums assured 承保款额
ZLN_,/7  
amount of variation 变动幅度 K*_{Rs0P  
amount of vote 拨款数额 27*(oT  
amount payable 应付款额 fs3-rXoB  
amount receivable 应收款额 \+?,c\x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f.$aFOn  
analysis 分析 o3i,B),K  
ancillary risk 附属风险 csFJ 5  
annual account 周年帐目；周年帐目报表；年度决算；年结 17n+4J]  
annual accounting date 年结日期 dp UdFuU"  
annual allowance 每年免税额；年积金；年度津贴；年津 DUuC3^R  
annual balance 年度余额 Y( V3PnH  
annual disposable income 每年可动用收入 ^iV`g?z  
annual estimates 周年预算 Pi"~/MGP$  
annual fee 年费 JhhU g  
annual general meeting 周年大会 =!g/2;-or  
annual growth rate 年增率；每年增长率  {+/ .5  
annual long-term supplement 长期个案每年补助金  -lP )  
annual pensionable emolument 可供计算退休金的年薪 (ifqwl62  
annual report 年报 N[a ljC-R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nqurY62Ip  
annual return 周年报表；周年申报表；每年报税表格 0V>ESyae5  
Annual Return Rules 《周年报表规则》 w]W`R.  
annual review of consumer prices 每年消费物价回顾 hs{&G^!jo  
annual roll-forward basis 逐年延展方式
43{_Y]  
annual salary 年薪
2Z/][?Jj{  
annual statement 年度报表；年度决算表 DYT@BiW{  
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 :tjgg]  
annuitant 年金受益人 ]{Mci]H6T  
annuity 年金 yUD_w  
annuity contract 年金合约 3XApY'  
annuity on human life 人寿年金 r sX$fU8  
antecedent debt 先前的债项 a+YR5*&[OO  
ante-dated cheque 倒填日期支票 Q{.{#G  
anticipated expenditure 预期开支 P|e:+G7  
anticipated net profit 预期纯利 Nl$gU3kL  
anticipated revenue 预期收入 h V|v6 _  
anti-inflation measure 反通货膨胀措施 |5}rX!wS4  
anti-inflationary stance 反通货膨胀立场 5#TrCPi6A  
apparent deficit 表面赤字 F_Z&-+,*3t  
apparent financial solvency 表面偿债能力 xZ.~:V03\t  
apparent partner 表面合伙人 }@rg5$W  
application for personal assessment 个人入息课税申请书 RjR&D?dc  
application of fund 资金应用 Ism^hyL  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,YP 1$gj  
appointed actuary 委任精算师 SE,o7_k'S  
appointed auditor 委任核数师；委任审计师 KMxNH,5  
appointed trustee 委任的受托人 ?qd,>  
appointer 委任人 3~[`[4n^  
apportioned pro rata 按比例分摊 &\J?[>EJ.  
apportionment 分配；分摊 L;1$xI8tx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #D|! .I)  
apportionment formula 分摊方程式 c N02roQl  
apportionment of estate duty 遗产税的分摊 ;Pol#0_(  
appraisal 估价；评估 !G)mjvEe  
appreciable growth 可观增长 4 [R8(U[g  
appreciable impact 显着影响 TIcd _>TW  
appreciable increase 可观增长 8iMF8\  
appreciation 增值；升值 e-[>( n/[  
appreciation against other currencies 相对其他货币升值 )z2|"Lp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o}9M`[  
appreciation tax 增值税 X+]L-o6I2  
appropriation 拨款；拨用；拨付 JCcN>DtP  
appropriation account 拨款帐目 I! h(`  
Appropriation Bill 拨款法案 d\~p5_5.  
appropriation-in-aid system 补助拨款办法 Q!4i_)rM  
approved assets 核准资产 Qqd6.F  
approved basket stock 认可一篮子证券 L# `l Q"`K  
approved budget 核准预算 q[{:  
approved charitable donation 认可慈善捐款 CCbkxHMf|!  
approved charitable institution 认可慈善机构 [D*J[?yt  
approved currency 核准货币；认可货币 Vk MinE  
approved estimates 核准预算 {Oy9RESqc  
approved estimates of expenditure 核准开支预算 ! (2-(LgA  
approved overseas insurer 核准海外保险人 Q)x?B]b-  
approved overseas trust company 核准海外信托公司 t{/hkXq]  
approved pooled investment fund 核准汇集投资基金 0lX)Cl  
approved provident fund scheme 认可公积金计划 i0k+
l  
approved provision 核准拨款 AuoxZ?V  
approved redeemable share 核准可赎回股份 L8K0^~Mk  
approved regional stock 认可地区性证券 38[)[{G)Hv  
approved retirement scheme 认可退休金计划 H7{Q@D8  
approved subordinated loan 核准附属贷款 N=OS\pz  
arbitrage 套戥；套汇；套利 7%{R#$F  
arbitrageur 套戥者；套汇者 k
P7a:(P_g  
arbitrary amount 临时款项 lp
,\]]  
arrangement 措施；安排；协定 El~-M`Gf  
arrears 欠款 7m@
)Lv

 
arrears of pay 欠付薪酬 PV?]UUc'n<  
arrears of revenue 逾期未收税款；逾期未收的帐项 +O)]^"TG  
articles of association 组织章程；组织细则；组织章程细则 R;H?gE^m-  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T#\p%w9d  
ascertainment of profit 确定利润 M-{*92y& |  
"Asia Clear" “亚洲结算系统”