[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 IeAi'  
allotment notice 股份配售通知；配股通知 7w}]9wCN?  
allotment of shares 股份分配 L-
Mf{z  
allowable 可获宽免；免税的 drJUfsxV  
allowable business loss 可扣除的营业亏损 sC_doh_M  
allowable expenses 可扣税的支出 CUx-k|\  
allowance 免税额；津贴；备抵；准备金 }Vfc;2  
allowance for debts 债项的免税额 cvC 7#i[G  
allowance for depreciation by wear and tear 耗损折旧免税额 v)~!HCG  
allowance for funeral expenses 殡殓费的免税额 QO %;%p*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4$+/7I \  
allowance for repairs and outgoings 修葺及支出方面的免税额 Pu(kCH{  
allowance to debtor 给债务人的津贴 S<g~VK!Tt  
alteration of capital 资本更改 WH<\f|xR  
alternate trustee 候补受托人 @%8$k[
  
amalgamation 合并 |`d-;pk!%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xu@+b~C\  
ambit of charges 征税范围；收费范围 s
W&h?jdf  
amended valuation 经修订的估值 'OU`$K7n  
American Commodities Exchange 美国商品交易所 :Aj[#4-=   
American Express Bank Limited 美国运通银行 p-h(C'PqF  
American Stock Exchange 美国证券交易所 Fnuheb'&m  
amortization 摊销 '/3\bvZ
 
amount due from banks 存放银行同业的款项 =00sB  
amount due from banks abroad 存放海外银行同业的款项 } a!HbH  
amount due from holding companies 控股公司欠款 ,7;euV5X  
amount due from local banks 存放本港银行同业的款项 Sc:)H2k`$  
amount due to banks 银行同业的存款 mcWN.  
amount due to banks abroad 海外银行同业的存款 P}vk5o'  
amount due to holding companies 控股公司存款 zANsv9R~  
amount due to local banks 本港银行同业的存款 =<Ss&p>  
amount due to outport banks 外埠银行同业的存款 10tt':  
amount for note issue 发行纸币的款额 ^2nH6,LPS  
amount of bond 担保契据的款额 C#.27ah  
amount of consideration 代价款额 VP^{-mDph  
amount of contribution 供款数额 < Q6  
amount of indebtedness 负债款额 ?>mpUH  
amount of principal of the loan 贷款本金额 h5lngw  
amount of rates chargeable 应征差饷数额 P Q"v  
amount of share capital 股本额 ^ R3g7 DG  
amount of sums assured 承保款额 ,#hNHFa'JH  
amount of variation 变动幅度 |5*:Th C[  
amount of vote 拨款数额 0NXaAf:2Z  
amount payable 应付款额 <-HWs@8#  
amount receivable 应收款额 o),@I#fM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ySHio;g9  
analysis 分析 vAtR\ Vh  
ancillary risk 附属风险 gyobq'o-  
annual account 周年帐目；周年帐目报表；年度决算；年结 1n#{c5T  
annual accounting date 年结日期 *rC%nmJwk!  
annual allowance 每年免税额；年积金；年度津贴；年津 ,<;.'r  
annual balance 年度余额 \cQ+9e)  
annual disposable income 每年可动用收入 hmI> 7@&  
annual estimates 周年预算 ZFtN~Tg  
annual fee 年费 W7w*VD|  
annual general meeting 周年大会 Fyc":{Jd  
annual growth rate 年增率；每年增长率 `eKFs0M.  
annual long-term supplement 长期个案每年补助金 fwSI"cfM  
annual pensionable emolument 可供计算退休金的年薪 u+ 8wBb5!  
annual report 年报 7
2dd%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nk?L<'  
annual return 周年报表；周年申报表；每年报税表格 US&:UzI.  
Annual Return Rules 《周年报表规则》 @"afEMd  
annual review of consumer prices 每年消费物价回顾 :!fU+2$`^(  
annual roll-forward basis 逐年延展方式 NYPjN9L  
annual salary 年薪 "Jg* /F  
annual statement 年度报表；年度决算表 pZ 7KWk4  
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 $Q`\-  
annuitant 年金受益人 ]E1|^[y  
annuity 年金 J7 4kK#uF=  
annuity contract 年金合约 MaP-   
annuity on human life 人寿年金 L7N>p4h]Xj  
antecedent debt 先前的债项 c  
ante-dated cheque 倒填日期支票 q^b12@.  
anticipated expenditure 预期开支 WB"90!  
anticipated net profit 预期纯利 Kp
[
5"N8  
anticipated revenue 预期收入 Sv[+~co<l  
anti-inflation measure 反通货膨胀措施 +[#^c3x2  
anti-inflationary stance 反通货膨胀立场 Z )X(  
apparent deficit 表面赤字 W1[C/dDc  
apparent financial solvency 表面偿债能力 }K
V)F,`  
apparent partner 表面合伙人 @XH@i+{B  
application for personal assessment 个人入息课税申请书 _ Uv3glK  
application of fund 资金应用 U)SQ3*j2D  
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 hlHle\[ds  
appointed actuary 委任精算师 8zpTCae^=7  
appointed auditor 委任核数师；委任审计师 cB2~W%H  
appointed trustee 委任的受托人 >"D0vj  
appointer 委任人 n0w0]dJ&lc  
apportioned pro rata 按比例分摊 ORt)sn&~d  
apportionment 分配；分摊 Suk;##I  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PBAQ KQ  
apportionment formula 分摊方程式 1fV\84m^  
apportionment of estate duty 遗产税的分摊 | |#+ ^p7G  
appraisal 估价；评估 M"8?XD%  
appreciable growth 可观增长 ":L d}~>  
appreciable impact 显着影响 '^BTa6W}m  
appreciable increase 可观增长 _p%@x:\  
appreciation 增值；升值 E>kgEfzxP  
appreciation against other currencies 相对其他货币升值 "=UhTE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J!iKW  
appreciation tax 增值税 V.w!]{xm  
appropriation 拨款；拨用；拨付 y9K'(/  
appropriation account 拨款帐目 !8o;~PPVl  
Appropriation Bill 拨款法案 m!:sDQn{3  
appropriation-in-aid system 补助拨款办法 78E<_UgcB  
approved assets 核准资产 m[A$Sp_"-h  
approved basket stock 认可一篮子证券 3EyVoS6D  
approved budget 核准预算 c B7'>L  
approved charitable donation 认可慈善捐款 $WbfRyXi7'  
approved charitable institution 认可慈善机构 eit%U  
approved currency 核准货币；认可货币 _@s
SVh$+  
approved estimates 核准预算 OZno 3H n  
approved estimates of expenditure 核准开支预算 G V%@A  
approved overseas insurer 核准海外保险人 oTf^-29d  
approved overseas trust company 核准海外信托公司 +  $/mh  
approved pooled investment fund 核准汇集投资基金 4M>EQF&  
approved provident fund scheme 认可公积金计划 i$z*~SuM#  
approved provision 核准拨款 {Lvta4}7(  
approved redeemable share 核准可赎回股份 ]dnB,  
approved regional stock 认可地区性证券 fUB+9G(Bx  
approved retirement scheme 认可退休金计划 \`YV)"y" ~  
approved subordinated loan 核准附属贷款 3$ BYfI3H  
arbitrage 套戥；套汇；套利 b IZi3GmRF  
arbitrageur 套戥者；套汇者  7G23D  
arbitrary amount 临时款项 U_5

\FM  
arrangement 措施；安排；协定 #mc6;TRZO  
arrears 欠款 /XwwB  
arrears of pay 欠付薪酬 %>,Kd6bdg  
arrears of revenue 逾期未收税款；逾期未收的帐项 %~qY\>  
articles of association 组织章程；组织细则；组织章程细则 [
K`d?&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]]|vQA^  
ascertainment of profit 确定利润 {(^%2dk83C  
"Asia Clear" “亚洲结算系统”