[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 *%E4 ,(T  
allotment notice 股份配售通知；配股通知 ))66_bech  
allotment of shares 股份分配 whxTCI
V  
allowable 可获宽免；免税的 3f@@|vZF  
allowable business loss 可扣除的营业亏损 lK 5@qG#  
allowable expenses 可扣税的支出 i}[cq_wJ  
allowance 免税额；津贴；备抵；准备金 l|9'M'a  
allowance for debts 债项的免税额 <A^sg?s<'  
allowance for depreciation by wear and tear 耗损折旧免税额 L7;8:^ v  
allowance for funeral expenses 殡殓费的免税额 :m]H?vq] \  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Gh>&+UA'$1  
allowance for repairs and outgoings 修葺及支出方面的免税额 0Ta& o-e  
allowance to debtor 给债务人的津贴 +saXN6  
alteration of capital 资本更改 kOdXbw9v  
alternate trustee 候补受托人 >J*x` a3Q  
amalgamation 合并 /W9(}Id6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,sI<AFI  
ambit of charges 征税范围；收费范围 xsu9DzPf&{  
amended valuation 经修订的估值 Ql"kJ_F!br  
American Commodities Exchange 美国商品交易所 \Kr8k`f  
American Express Bank Limited 美国运通银行 B\S}*IE  
American Stock Exchange 美国证券交易所 g&z8t;@  
amortization 摊销 *,& 2?E8  
amount due from banks 存放银行同业的款项 z36wWdRa6  
amount due from banks abroad 存放海外银行同业的款项 6~c#G{kc  
amount due from holding companies 控股公司欠款 v|\3FEu@  
amount due from local banks 存放本港银行同业的款项 :^7>k
J5?  
amount due to banks 银行同业的存款
Rjp7H  
amount due to banks abroad 海外银行同业的存款 M8nfbc^  
amount due to holding companies 控股公司存款 qYoB;gp  
amount due to local banks 本港银行同业的存款 `6$|d,m5  
amount due to outport banks 外埠银行同业的存款 dq,j?~ _}  
amount for note issue 发行纸币的款额 B6=
?Q
p/f  
amount of bond 担保契据的款额 @<NuuYQ&  
amount of consideration 代价款额 `+z^#3l  
amount of contribution 供款数额 &hEn3u  
amount of indebtedness 负债款额 0civXZgj  
amount of principal of the loan 贷款本金额 <Pzy'9  
amount of rates chargeable 应征差饷数额 'X<4";$mU  
amount of share capital 股本额 *5IB@^
<  
amount of sums assured 承保款额 XeX\u3<D  
amount of variation 变动幅度 |Dt_lQp#  
amount of vote 拨款数额 hw$!LTB2  
amount payable 应付款额 %UAF~2]g  
amount receivable 应收款额 2ah%,o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _Jy7` 4B.  
analysis 分析 b7XB l  
ancillary risk 附属风险 o]EL=j  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q$uv \h;  
annual accounting date 年结日期 }}"pQ!Z  
annual allowance 每年免税额；年积金；年度津贴；年津 y];-D>jk  
annual balance 年度余额 \yl|*h3  
annual disposable income 每年可动用收入 )/?H]o$NU  
annual estimates 周年预算 q`,%L1c4  
annual fee 年费 dgL>7X=7  
annual general meeting 周年大会 u\V^g  
annual growth rate 年增率；每年增长率 'IG@JL'  
annual long-term supplement 长期个案每年补助金 ]?pQu'-(  
annual pensionable emolument 可供计算退休金的年薪 f(Y_<%  
annual report 年报 k,[*h-{8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ')U~a  
annual return 周年报表；周年申报表；每年报税表格 3/> 7b(  
Annual Return Rules 《周年报表规则》 h%:rJ_#Zl  
annual review of consumer prices 每年消费物价回顾 Dn6U8s&  
annual roll-forward basis 逐年延展方式 B*N1)J\5  
annual salary 年薪 R*:>h8  
annual statement 年度报表；年度决算表 zw['
hqW  
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 T] \c2U  
annuitant 年金受益人 B2e"   
annuity 年金 AH|gI2  
annuity contract 年金合约 ; xZjt4M1  
annuity on human life 人寿年金 } vmRm*8z  
antecedent debt 先前的债项 @^xtxtjzux  
ante-dated cheque 倒填日期支票 >~SS^I0  
anticipated expenditure 预期开支 W7^[W.  
anticipated net profit 预期纯利 4b:|>Z-  
anticipated revenue 预期收入 ;%9]G|*{  
anti-inflation measure 反通货膨胀措施 CmZayV  
anti-inflationary stance 反通货膨胀立场 s{-gsSmE  
apparent deficit 表面赤字 ikW[lefTq  
apparent financial solvency 表面偿债能力 CZ<T@k  
apparent partner 表面合伙人 &}r"Z?f)  
application for personal assessment 个人入息课税申请书 f<NR6],}  
application of fund 资金应用 |M7cB$y  
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 -}#HaL#'K  
appointed actuary 委任精算师 j-":>}oW2.  
appointed auditor 委任核数师；委任审计师 }5-w,m{8/  
appointed trustee 委任的受托人 N-gYamlQ  
appointer 委任人 83n%p S4x  
apportioned pro rata 按比例分摊 6RnzT d  
apportionment 分配；分摊 v1TFzcHl<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /'+>/  
apportionment formula 分摊方程式 W6&vyOc  
apportionment of estate duty 遗产税的分摊 );$99t  
appraisal 估价；评估
WwDM^}e  
appreciable growth 可观增长 Ax;=Zh<DAv  
appreciable impact 显着影响 $-iEcxsi  
appreciable increase 可观增长 iQ;p59wSzL  
appreciation 增值；升值 Q?#I{l)V(  
appreciation against other currencies 相对其他货币升值 p+;& Gg54  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `ePC$Ovn  
appreciation tax 增值税 Nc ;O)K!FH  
appropriation 拨款；拨用；拨付 c+ oi8G  
appropriation account 拨款帐目 i"WYcF|  
Appropriation Bill 拨款法案 ~SnUnNDm`  
appropriation-in-aid system 补助拨款办法 /ad9Q~nJ  
approved assets 核准资产 ?, S/>SP  
approved basket stock 认可一篮子证券 ''y.4dvX  
approved budget 核准预算 UFG_ZoD+  
approved charitable donation 认可慈善捐款 l4OrlS/5  
approved charitable institution 认可慈善机构 j]Jgz<  
approved currency 核准货币；认可货币 ;2p+i/sVj  
approved estimates 核准预算 s6!6Oqh  
approved estimates of expenditure 核准开支预算 0zaK&]oY0  
approved overseas insurer 核准海外保险人 CL|/I:%0  
approved overseas trust company 核准海外信托公司 Zh=arlk  
approved pooled investment fund 核准汇集投资基金 9}(w*>_L  
approved provident fund scheme 认可公积金计划 E>!=~ 7.  
approved provision 核准拨款 aD^$ v  
approved redeemable share 核准可赎回股份 Y%pab/Y  
approved regional stock 认可地区性证券 \^x{NV@v42  
approved retirement scheme 认可退休金计划 Zw.8B0W  
approved subordinated loan 核准附属贷款 CSO'``16  
arbitrage 套戥；套汇；套利 O>~,R
I!  
arbitrageur 套戥者；套汇者 WsI`!ez;D  
arbitrary amount 临时款项 KdkA@>L!;  
arrangement 措施；安排；协定 9)Fx;GxL  
arrears 欠款 Zxa.x ?:?n  
arrears of pay 欠付薪酬 g 7\=  
arrears of revenue 逾期未收税款；逾期未收的帐项 %rzPh<>e  
articles of association 组织章程；组织细则；组织章程细则 2KlQ[z4Ir  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|9CikLX)7  
ascertainment of profit 确定利润 T5S4,.o9W  
"Asia Clear" “亚洲结算系统”