[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 Hcwfe=K&/  
allotment notice 股份配售通知；配股通知 1kKfFpN  
allotment of shares 股份分配 %^ HE^
&  
allowable 可获宽免；免税的 ~^V&n`*7D  
allowable business loss 可扣除的营业亏损 4|E^ #C  
allowable expenses 可扣税的支出 [)1vKaC  
allowance 免税额；津贴；备抵；准备金 Uu5(/vw]  
allowance for debts 债项的免税额 uT4|43< G  
allowance for depreciation by wear and tear 耗损折旧免税额 .= ?*Wp  
allowance for funeral expenses 殡殓费的免税额 z&t
C5]#  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U
]~@_j  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]5c(:T F  
allowance to debtor 给债务人的津贴 >#x[qX  
alteration of capital 资本更改 #aU!f"SS  
alternate trustee 候补受托人 T1$E][@Iv  
amalgamation 合并 *k}m?;esb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ft6)n T/"&  
ambit of charges 征税范围；收费范围 xlS*9>Ij  
amended valuation 经修订的估值 7!pKlmQ  
American Commodities Exchange 美国商品交易所 gK`w|kh`  
American Express Bank Limited 美国运通银行 qrYbc~jI7  
American Stock Exchange 美国证券交易所 L|T?,^  
amortization 摊销 JRo/ HY+  
amount due from banks 存放银行同业的款项 ^0}ma*gi~  
amount due from banks abroad 存放海外银行同业的款项 5tQz! M  
amount due from holding companies 控股公司欠款 JiaR*3#  
amount due from local banks 存放本港银行同业的款项 At
G~!)hG  
amount due to banks 银行同业的存款 @m9pb+=v  
amount due to banks abroad 海外银行同业的存款 3X`9&0:j%  
amount due to holding companies 控股公司存款 z{ :;Rb  
amount due to local banks 本港银行同业的存款 3W%6n-*
u  
amount due to outport banks 外埠银行同业的存款 QMsq4yJ)%  
amount for note issue 发行纸币的款额 GDL/5m#  
amount of bond 担保契据的款额 >8"Svt$  
amount of consideration 代价款额 /;#kV]nF  
amount of contribution 供款数额 ], pB:=  
amount of indebtedness 负债款额 {fzX2qMZ]  
amount of principal of the loan 贷款本金额 !%,7*F (  
amount of rates chargeable 应征差饷数额 \D?'.Wo%  
amount of share capital 股本额 7@fS2mu  
amount of sums assured 承保款额 MO8}i?u=z  
amount of variation 变动幅度 Ig`q[o  
amount of vote 拨款数额 II=`=H{  
amount payable 应付款额 1@}F8&EZ  
amount receivable 应收款额 iY,C0=n5Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FfJp::|ddr  
analysis 分析 B>^6tdz  
ancillary risk 附属风险 6:#o0OeBP  
annual account 周年帐目；周年帐目报表；年度决算；年结 T>& q8'lD  
annual accounting date 年结日期 C e-ru)  
annual allowance 每年免税额；年积金；年度津贴；年津 ]`&_!T  
annual balance 年度余额 6(bN*.  
annual disposable income 每年可动用收入 #:gd9os :  
annual estimates 周年预算 DWt|lO  
annual fee 年费 _Sr7b#)o  
annual general meeting 周年大会 X3:z=X&Zd  
annual growth rate 年增率；每年增长率 Q"XDxa'7"  
annual long-term supplement 长期个案每年补助金 A*y4<'}<  
annual pensionable emolument 可供计算退休金的年薪 V#7,vas  
annual report 年报 x|~8?i$%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .KA-=$~J1  
annual return 周年报表；周年申报表；每年报税表格 yxt"vm;  
Annual Return Rules 《周年报表规则》 5E'/8xpbB  
annual review of consumer prices 每年消费物价回顾 ^Spu/55_  
annual roll-forward basis 逐年延展方式 k4K. mlIO  
annual salary 年薪 |u>(~6  
annual statement 年度报表；年度决算表 "[_j8,t`  
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 lFBpNUnzU  
annuitant 年金受益人 (u@:PiU/eP  
annuity 年金 @Z~YFnEJi  
annuity contract 年金合约 >&PM'k  
annuity on human life 人寿年金 7 m{lOR  
antecedent debt 先前的债项 OX7=g$S 1  
ante-dated cheque 倒填日期支票 9Y:I)^ek  
anticipated expenditure 预期开支 S;% &X  
anticipated net profit 预期纯利 MYS`@%ZV#k  
anticipated revenue 预期收入 j&d5tgLB  
anti-inflation measure 反通货膨胀措施 H0afu)$,  
anti-inflationary stance 反通货膨胀立场 ="voJgvw  
apparent deficit 表面赤字 ]/=RABi  
apparent financial solvency 表面偿债能力 8_('[89m  
apparent partner 表面合伙人 #DUfEZ  
application for personal assessment 个人入息课税申请书 s:3[#&PQpN  
application of fund 资金应用 i/9iM\2  
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 c;VqEpsbl  
appointed actuary 委任精算师
mJUM#ry  
appointed auditor 委任核数师；委任审计师 7}X1A!1  
appointed trustee 委任的受托人 tAAMSb9[d  
appointer 委任人 h3
?>jE=H  
apportioned pro rata 按比例分摊 (s3k2Z  
apportionment 分配；分摊 zXY8:+f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :<J7g`f  
apportionment formula 分摊方程式 -l= 4{^pK  
apportionment of estate duty 遗产税的分摊 [CJ<$R !  
appraisal 估价；评估 L kK *.  
appreciable growth 可观增长 6gV*G  
appreciable impact 显着影响 }=-0DSLVj  
appreciable increase 可观增长 o}rG:rhIh  
appreciation 增值；升值 2RkW/)A9  
appreciation against other currencies 相对其他货币升值 Z2g'&,uc#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e|]e\Or>  
appreciation tax 增值税 e(0OZ_w  
appropriation 拨款；拨用；拨付 ;4rhhh&  
appropriation account 拨款帐目 ?})A-$f ~  
Appropriation Bill 拨款法案 iOk;o=  
appropriation-in-aid system 补助拨款办法 )E^S+ps  
approved assets 核准资产 T*x2+(r  
approved basket stock 认可一篮子证券 /$c8
7\  
approved budget 核准预算 YYe G9yR  
approved charitable donation 认可慈善捐款 FzInIif  
approved charitable institution 认可慈善机构 ~>CvZ7K  
approved currency 核准货币；认可货币 <s9{o uZ  
approved estimates 核准预算 U^dfNi@q  
approved estimates of expenditure 核准开支预算 5CY%h  
approved overseas insurer 核准海外保险人 t(z]4y  
approved overseas trust company 核准海外信托公司 s)1-xA{'.  
approved pooled investment fund 核准汇集投资基金 @2>UR9j  
approved provident fund scheme 认可公积金计划 UGcmzwE  
approved provision 核准拨款 E 2nz  
approved redeemable share 核准可赎回股份 /|?$C7%a\D  
approved regional stock 认可地区性证券 K[z)ts-  
approved retirement scheme 认可退休金计划 ALMsF2H  
approved subordinated loan 核准附属贷款 -<#) ]um  
arbitrage 套戥；套汇；套利 \&Yn)|!  
arbitrageur 套戥者；套汇者 M"
3"6U/e  
arbitrary amount 临时款项 HRf;bKZ  
arrangement 措施；安排；协定 `_\KN_-%Vu  
arrears 欠款 ,2M}qs"P7G  
arrears of pay 欠付薪酬 Z8SwW<{ $  
arrears of revenue 逾期未收税款；逾期未收的帐项 d[a(uWEl  
articles of association 组织章程；组织细则；组织章程细则 E%mEfj7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QG5WsuT  
ascertainment of profit 确定利润 N r 4}x7  
"Asia Clear" “亚洲结算系统”