[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 qRXb9c  
allotment notice 股份配售通知；配股通知 ^:.=S`,^  
allotment of shares 股份分配 XwKB+Yj0  
allowable 可获宽免；免税的 SH"e x,=  
allowable business loss 可扣除的营业亏损 5",@!1ju  
allowable expenses 可扣税的支出 ""GeO%J8  
allowance 免税额；津贴；备抵；准备金 }uJH!@j  
allowance for debts 债项的免税额 RR u1/nam  
allowance for depreciation by wear and tear 耗损折旧免税额 5]/i[T_  
allowance for funeral expenses 殡殓费的免税额 JG%y_ Qy?K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #K8kz  
allowance for repairs and outgoings 修葺及支出方面的免税额 (mHCK5
 
allowance to debtor 给债务人的津贴 sLGut7@Sg  
alteration of capital 资本更改 _5F8F4QY`  
alternate trustee 候补受托人 uyt]\zVT  
amalgamation 合并 |[ymNG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9?xMsu-H  
ambit of charges 征税范围；收费范围 [b-wak})aD  
amended valuation 经修订的估值 
\,<5U F0  
American Commodities Exchange 美国商品交易所 1(z&0Y;  
American Express Bank Limited 美国运通银行 :zXkQQD8`  
American Stock Exchange 美国证券交易所 {5
tb.{  
amortization 摊销 o ]UG*2  
amount due from banks 存放银行同业的款项 $F|3VQ~   
amount due from banks abroad 存放海外银行同业的款项 Ccmo(W+0  
amount due from holding companies 控股公司欠款 #HjiE  
amount due from local banks 存放本港银行同业的款项 czMThm  
amount due to banks 银行同业的存款 KTV~g@Jf  
amount due to banks abroad 海外银行同业的存款 EV}c,*);y  
amount due to holding companies 控股公司存款 % F'*0<  
amount due to local banks 本港银行同业的存款 
D$W&6'  
amount due to outport banks 外埠银行同业的存款 <!ewb=[_$  
amount for note issue 发行纸币的款额 :"Vfn:Q  
amount of bond 担保契据的款额 W'l &rm@  
amount of consideration 代价款额 b5kw*h+/'h  
amount of contribution 供款数额 > YHwWf-  
amount of indebtedness 负债款额 Ob:}@jj  
amount of principal of the loan 贷款本金额 GCn^+`.h1t  
amount of rates chargeable 应征差饷数额 Z5lE*z  
amount of share capital 股本额 ;Kq/[$~0  
amount of sums assured 承保款额 C -Q]f
 
amount of variation 变动幅度 }bQqln)#  
amount of vote 拨款数额 W ,<P])  
amount payable 应付款额 vs3px1Xe#  
amount receivable 应收款额 =D<{uovQB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8`e75%f:2  
analysis 分析 R5iv]8X4W  
ancillary risk 附属风险 ykY#Y}?^  
annual account 周年帐目；周年帐目报表；年度决算；年结 e;1n! _l\  
annual accounting date 年结日期 %d..L-`]ET  
annual allowance 每年免税额；年积金；年度津贴；年津 9>y6zFTV  
annual balance 年度余额 NdpcfZq  
annual disposable income 每年可动用收入 qJY'"_Q{  
annual estimates 周年预算 ~f/nq/8  
annual fee 年费 a!Z.Z
A  
annual general meeting 周年大会 CAGaZ rx  
annual growth rate 年增率；每年增长率 H-&Z+4 +Xs  
annual long-term supplement 长期个案每年补助金 ig Mm.1>  
annual pensionable emolument 可供计算退休金的年薪 m K!73<
p_  
annual report 年报 yH\z+A|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dgb#PxOMH  
annual return 周年报表；周年申报表；每年报税表格 !+qy~h  
Annual Return Rules 《周年报表规则》 F$l]#G.@A  
annual review of consumer prices 每年消费物价回顾 "i+fO&LpZ  
annual roll-forward basis 逐年延展方式 gv7(-I  
annual salary 年薪 >Ux5UD  
annual statement 年度报表；年度决算表 9cJzL"yi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4a'GWzUtS  
annuitant 年金受益人 k
Hj|:,'sV  
annuity 年金 H{Zfbb  
annuity contract 年金合约 a@[y)xa$Z  
annuity on human life 人寿年金 ^rz8c+ly  
antecedent debt 先前的债项 dl:uI5]  
ante-dated cheque 倒填日期支票 iHKWz)0  
anticipated expenditure 预期开支
EZ+_*_9  
anticipated net profit 预期纯利 QfI=  
anticipated revenue 预期收入 y#[PQT  
anti-inflation measure 反通货膨胀措施 J(CqT/Au-  
anti-inflationary stance 反通货膨胀立场 `4Jlf!  
apparent deficit 表面赤字 9(.P2yO  
apparent financial solvency 表面偿债能力 < * ) u\A  
apparent partner 表面合伙人 F<'@T,LVc  
application for personal assessment 个人入息课税申请书 0~qnwe[g}  
application of fund 资金应用 577H{;p W  
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 [cSoo+Mlx  
appointed actuary 委任精算师 2Z3c`/k  
appointed auditor 委任核数师；委任审计师 =d#3& R]p  
appointed trustee 委任的受托人 B(
<;]  
appointer 委任人 *ujn+0)[  
apportioned pro rata 按比例分摊 F1skI _!  
apportionment 分配；分摊 #!,tI
d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wyqXD.of  
apportionment formula 分摊方程式 wO6`Ap t1:  
apportionment of estate duty 遗产税的分摊 Zqa
Ce>  
appraisal 估价；评估 ]YF[W`2h  
appreciable growth 可观增长 lNtZd?=>  
appreciable impact 显着影响 &5fM8Opkd  
appreciable increase 可观增长 q4)8]Y2  
appreciation 增值；升值 n !ty \E  
appreciation against other currencies 相对其他货币升值 GT|=Kx$;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $7q'Be@{  
appreciation tax 增值税 YN Lc )  
appropriation 拨款；拨用；拨付 Eeemy*U  
appropriation account 拨款帐目 Y|bCbaF  
Appropriation Bill 拨款法案 cwK6$Ax  
appropriation-in-aid system 补助拨款办法 =;(wBj  
approved assets 核准资产 VH3j
 
approved basket stock 认可一篮子证券 |2,'QTm=  
approved budget 核准预算 j(Tt-a("z  
approved charitable donation 认可慈善捐款 4%#C _pE9  
approved charitable institution 认可慈善机构 b<UZDyN~  
approved currency 核准货币；认可货币 8$ dJh]\Y  
approved estimates 核准预算 IaDc hI  
approved estimates of expenditure 核准开支预算 !"\UT&  
approved overseas insurer 核准海外保险人 RC5b'+E&#  
approved overseas trust company 核准海外信托公司 FuEgI8+b  
approved pooled investment fund 核准汇集投资基金 2+pLDIIT  
approved provident fund scheme 认可公积金计划 m7z6c"?lB  
approved provision 核准拨款 T7eo_Mn  
approved redeemable share 核准可赎回股份 #S+GI!  
approved regional stock 认可地区性证券 `$|!h-"  
approved retirement scheme 认可退休金计划 SooSOOAx[  
approved subordinated loan 核准附属贷款 SOo/~giz|  
arbitrage 套戥；套汇；套利 0(fN  
arbitrageur 套戥者；套汇者 ZRYs7 4<  
arbitrary amount 临时款项 Rg! [ic !  
arrangement 措施；安排；协定 `.PZx%=  
arrears 欠款 q=8I0E&q  
arrears of pay 欠付薪酬 j'lfH6_')e  
arrears of revenue 逾期未收税款；逾期未收的帐项 $_,?SXM  
articles of association 组织章程；组织细则；组织章程细则 Y$8 >fv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fxwe,  
ascertainment of profit 确定利润 fDo )~t*~  
"Asia Clear" “亚洲结算系统”