[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 n15F4DnP  
allotment notice 股份配售通知；配股通知 j9YI6X"  
allotment of shares 股份分配 _$?SKid|o  
allowable 可获宽免；免税的 n LZ  
allowable business loss 可扣除的营业亏损 ayJKt03\O\  
allowable expenses 可扣税的支出 $!x8XpR8s  
allowance 免税额；津贴；备抵；准备金 ^U.8grA  
allowance for debts 债项的免税额 d[5?P?h')  
allowance for depreciation by wear and tear 耗损折旧免税额 _kb $S  
allowance for funeral expenses 殡殓费的免税额 Bp`?inKBOd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %_!YonRY|X  
allowance for repairs and outgoings 修葺及支出方面的免税额 T^ ^o  
allowance to debtor 给债务人的津贴 :U>o;  
alteration of capital 资本更改 MGd 7Ont  
alternate trustee 候补受托人 UHYnl]  
amalgamation 合并 FaC;vuSpy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7p(^I*|  
ambit of charges 征税范围；收费范围 7W6tz\Y  
amended valuation 经修订的估值 ! K#Q[Ee  
American Commodities Exchange 美国商品交易所 <3iL5}  
American Express Bank Limited 美国运通银行 ~ FW@  
American Stock Exchange 美国证券交易所 EC2KK)=n}  
amortization 摊销 I_
IDrS)O  
amount due from banks 存放银行同业的款项 Ms.1RCup  
amount due from banks abroad 存放海外银行同业的款项 %B$~yx3#  
amount due from holding companies 控股公司欠款 i*' 6"  
amount due from local banks 存放本港银行同业的款项 p*8LS7UT  
amount due to banks 银行同业的存款 z ) 2h\S  
amount due to banks abroad 海外银行同业的存款 O<Rm9tZ8  
amount due to holding companies 控股公司存款 CfA^Xp@vc  
amount due to local banks 本港银行同业的存款 N246RV1W  
amount due to outport banks 外埠银行同业的存款 s('<ms  
amount for note issue 发行纸币的款额 ika/ G G  
amount of bond 担保契据的款额 4 e1=b,  
amount of consideration 代价款额 C# `VVtei  
amount of contribution 供款数额 p` )(  
amount of indebtedness 负债款额 PK@hf[YHe  
amount of principal of the loan 贷款本金额 C d)j%  
amount of rates chargeable 应征差饷数额 AXhV#nZt0
 
amount of share capital 股本额 pt&( c[  
amount of sums assured 承保款额 +(*S@V$c  
amount of variation 变动幅度 ,c#=qb8""  
amount of vote 拨款数额 ~{hcJ:bI  
amount payable 应付款额 GtRc7,  
amount receivable 应收款额 UGK4uK+I`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6C>"H  
analysis 分析 )2KQZMtgm]  
ancillary risk 附属风险 <J4|FOz!=  
annual account 周年帐目；周年帐目报表；年度决算；年结 st"uD\L1p:  
annual accounting date 年结日期 M/XxiF  
annual allowance 每年免税额；年积金；年度津贴；年津 p9ligs7V'  
annual balance 年度余额 K r9 P#Y  
annual disposable income 每年可动用收入 )'BuRN8  
annual estimates 周年预算 2?hc94  
annual fee 年费 $IzhaX  
annual general meeting 周年大会 TQyi-Dc  
annual growth rate 年增率；每年增长率 ^| L@f  
annual long-term supplement 长期个案每年补助金 6vySOVMj  
annual pensionable emolument 可供计算退休金的年薪 <\<[J0  
annual report 年报 2`qO'V3Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FMCX->}$  
annual return 周年报表；周年申报表；每年报税表格 c`94a SnV  
Annual Return Rules 《周年报表规则》 j]\3>.  
annual review of consumer prices 每年消费物价回顾 S3rN]!B+  
annual roll-forward basis 逐年延展方式 _zq"<Q c  
annual salary 年薪 #;59THdtPk  
annual statement 年度报表；年度决算表 1@*qz\ YY  
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 IKx]?0sS  
annuitant 年金受益人 1Uzsw  
annuity 年金 dYdZt<6W<(  
annuity contract 年金合约 J0@<6~V6o  
annuity on human life 人寿年金 al<[iZ  
antecedent debt 先前的债项 E^z\b *  
ante-dated cheque 倒填日期支票 RO(~c-fV  
anticipated expenditure 预期开支 #jAlmxN  
anticipated net profit 预期纯利 9~8 A>  
anticipated revenue 预期收入 /g}2QmvH  
anti-inflation measure 反通货膨胀措施 ;fL
YO6  
anti-inflationary stance 反通货膨胀立场 / 4
P+  
apparent deficit 表面赤字 B]Vnu7  
apparent financial solvency 表面偿债能力 $\BRX\6(-  
apparent partner 表面合伙人 \8v{9Yb  
application for personal assessment 个人入息课税申请书 {[~cQgCI  
application of fund 资金应用 $I40 hk  
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 $e66jV  
appointed actuary 委任精算师 cNX,%  
appointed auditor 委任核数师；委任审计师 3T)GUzt`  
appointed trustee 委任的受托人 <BoDLvW>  
appointer 委任人 VhdMKq~`  
apportioned pro rata 按比例分摊 >*#clf;@p  
apportionment 分配；分摊 9aYDi)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vsh7>|@  
apportionment formula 分摊方程式 am
>X7  
apportionment of estate duty 遗产税的分摊 !QK~l  
appraisal 估价；评估 ~^#F5w"  
appreciable growth 可观增长 d~B]s  
appreciable impact 显着影响 DA'A-C2  
appreciable increase 可观增长 Jj=0{(X  
appreciation 增值；升值 |DAe2RK  
appreciation against other currencies 相对其他货币升值 ^B[%|{cO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {k.Dy92  
appreciation tax 增值税 . C_\xb  
appropriation 拨款；拨用；拨付 *~b3FLzq  
appropriation account 拨款帐目  ,})x1y  
Appropriation Bill 拨款法案 Z|&Y1k-h  
appropriation-in-aid system 补助拨款办法 t Dx!m~[  
approved assets 核准资产 $6\-8zNk  
approved basket stock 认可一篮子证券 .yp"6S^b  
approved budget 核准预算 ' _)NI  
approved charitable donation 认可慈善捐款 ?@W=bJ8{  
approved charitable institution 认可慈善机构 x|B$n} B  
approved currency 核准货币；认可货币 NPjh2 AJm  
approved estimates 核准预算 {oIv%U9  
approved estimates of expenditure 核准开支预算 x!$Dje}  
approved overseas insurer 核准海外保险人 a o_A%?Ld  
approved overseas trust company 核准海外信托公司 -&87nR(eW  
approved pooled investment fund 核准汇集投资基金 TE+d?  
approved provident fund scheme 认可公积金计划 HD"Pz}k4  
approved provision 核准拨款 xsjJ8>G  
approved redeemable share 核准可赎回股份 @R+bR<}]  
approved regional stock 认可地区性证券 TUeW-'/1  
approved retirement scheme 认可退休金计划 B/#tR^R  
approved subordinated loan 核准附属贷款 _y~H#r9:  
arbitrage 套戥；套汇；套利 Sb_T _m  
arbitrageur 套戥者；套汇者 YDEUiZ~  
arbitrary amount 临时款项 CRsgR)  
arrangement 措施；安排；协定 /0|niiI  
arrears 欠款 AEx|<E0  
arrears of pay 欠付薪酬 `? ayc/TK  
arrears of revenue 逾期未收税款；逾期未收的帐项 YXC?q  
articles of association 组织章程；组织细则；组织章程细则 Jz(!eTVs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @)0-oa,u+  
ascertainment of profit 确定利润 iy&*5U  
"Asia Clear" “亚洲结算系统”