[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 :@WLGK*u.  
allotment notice 股份配售通知；配股通知 iBS0rT_  
allotment of shares 股份分配 RSFJu\0}N  
allowable 可获宽免；免税的 E
s~DHX  
allowable business loss 可扣除的营业亏损 v0u\xX[H;  
allowable expenses 可扣税的支出 VlV)$z_  
allowance 免税额；津贴；备抵；准备金 WRY~fM  
allowance for debts 债项的免税额 Yd.027  
allowance for depreciation by wear and tear 耗损折旧免税额 ?.~]mvOR  
allowance for funeral expenses 殡殓费的免税额 w@2~`<Hk'"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fX""xTNPi  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z3Gm  
allowance to debtor 给债务人的津贴 Jtpa@!M  
alteration of capital 资本更改 7Qt2gf  
alternate trustee 候补受托人 j]#wrm  
amalgamation 合并 `TAcZl=8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =;g=GcVK  
ambit of charges 征税范围；收费范围 ?U$}Rsk{#  
amended valuation 经修订的估值 GtG&yeB  
American Commodities Exchange 美国商品交易所 xV?*!m$V%R  
American Express Bank Limited 美国运通银行 .?70=8{  
American Stock Exchange 美国证券交易所 &1oaZY w  
amortization 摊销 |o|gP8  
amount due from banks 存放银行同业的款项 Ys)+9yPPn  
amount due from banks abroad 存放海外银行同业的款项 v'K % %z  
amount due from holding companies 控股公司欠款 G~O" /WM  
amount due from local banks 存放本港银行同业的款项 _,t&C7Yf;  
amount due to banks 银行同业的存款 N:A3k
p  
amount due to banks abroad 海外银行同业的存款 FSFFk~  
amount due to holding companies 控股公司存款 Bmmb  
amount due to local banks 本港银行同业的存款 Wf_CR(  
amount due to outport banks 外埠银行同业的存款 kz$(V(k<  
amount for note issue 发行纸币的款额 ~.iA`${y%  
amount of bond 担保契据的款额 BQE{  
amount of consideration 代价款额 9N<*S'Z  
amount of contribution 供款数额 6xyY+  
amount of indebtedness 负债款额 HUK"OH  
amount of principal of the loan 贷款本金额 OA!R5sOz"  
amount of rates chargeable 应征差饷数额 tx gvVQ  
amount of share capital 股本额 ~@[(U!G  
amount of sums assured 承保款额 aX:#'eDB  
amount of variation 变动幅度 2B5A!?~>  
amount of vote 拨款数额 B<(Pd  
amount payable 应付款额 OuMco+C  
amount receivable 应收款额 r(pwOOx  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =rtS#u Y  
analysis 分析 ^}>zYt  
ancillary risk 附属风险 fm[_@L% x  
annual account 周年帐目；周年帐目报表；年度决算；年结 `8mD7xsg$  
annual accounting date 年结日期 zoJ_=- *s  
annual allowance 每年免税额；年积金；年度津贴；年津 ]Jja  
annual balance 年度余额 kboizJ p  
annual disposable income 每年可动用收入 z7| s%&  
annual estimates 周年预算 sg+ZQDF{x  
annual fee 年费 #,7eQaica  
annual general meeting 周年大会 nMTLD  
annual growth rate 年增率；每年增长率 \I'f3  
annual long-term supplement 长期个案每年补助金 qPL^zM+  
annual pensionable emolument 可供计算退休金的年薪 ~?2rGE  
annual report 年报 xi;/^)r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bl$+8!~  
annual return 周年报表；周年申报表；每年报税表格 nXv 7OEpTx  
Annual Return Rules 《周年报表规则》 |= tJ|  
annual review of consumer prices 每年消费物价回顾 =X)Q7u".7  
annual roll-forward basis 逐年延展方式 BhOXXa{B  
annual salary 年薪 ,:Rft  
annual statement 年度报表；年度决算表 hN Z4v/  
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 aJEbAs}  
annuitant 年金受益人 j2< !z;2  
annuity 年金 3Gc ,I:\  
annuity contract 年金合约 fui4

@  
annuity on human life 人寿年金 R)
sp
 
antecedent debt 先前的债项 i_[^s:*T  
ante-dated cheque 倒填日期支票 Vf"O/o}hq,  
anticipated expenditure 预期开支 fG X1y  
anticipated net profit 预期纯利 w> Tyk#7lw  
anticipated revenue 预期收入
muL>g_H  
anti-inflation measure 反通货膨胀措施 c-[Q,c  
anti-inflationary stance 反通货膨胀立场 =Jsg{vI  
apparent deficit 表面赤字 (45NZBs  
apparent financial solvency 表面偿债能力 b*btkaVue  
apparent partner 表面合伙人
+vSCR(n  
application for personal assessment 个人入息课税申请书 #H'sZv  
application of fund 资金应用 Y 1$#KC  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #citwMW  
appointed actuary 委任精算师 qf_hb  
appointed auditor 委任核数师；委任审计师 3*CzXK>`M&  
appointed trustee 委任的受托人 2$o2.$i81  
appointer 委任人 S4#A#a2J  
apportioned pro rata 按比例分摊 +^/Nil  
apportionment 分配；分摊 l9M#]*{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0ClX  
apportionment formula 分摊方程式 %E4$ZPSW  
apportionment of estate duty 遗产税的分摊 Kj~>&WU  
appraisal 估价；评估 DQ}_9?3  
appreciable growth 可观增长 Rel(bA-[N  
appreciable impact 显着影响 tqff8 4  
appreciable increase 可观增长 4]Un=?)I  
appreciation 增值；升值 C ffTv  
appreciation against other currencies 相对其他货币升值 8+*g4=ws  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <Cf7E  
appreciation tax 增值税 WHlD%u  
appropriation 拨款；拨用；拨付 K[iY{  
appropriation account 拨款帐目 d[s;a.  
Appropriation Bill 拨款法案 nU=f<]S=  
appropriation-in-aid system 补助拨款办法 ",M
K'\E  
approved assets 核准资产 IeRl6r%:  
approved basket stock 认可一篮子证券 mp&Le YYn  
approved budget 核准预算 "i!2=A8k  
approved charitable donation 认可慈善捐款 ^BF@j4*~  
approved charitable institution 认可慈善机构 XA&tTpfJE  
approved currency 核准货币；认可货币 a}5vY  
approved estimates 核准预算 (hhdbf  
approved estimates of expenditure 核准开支预算 UPfFT^=y  
approved overseas insurer 核准海外保险人 bqZ?uvc3  
approved overseas trust company 核准海外信托公司 }Q{ =:X9  
approved pooled investment fund 核准汇集投资基金 kr/1Dsr4  
approved provident fund scheme 认可公积金计划 'DL;c@}37  
approved provision 核准拨款 '<RB  
approved redeemable share 核准可赎回股份 e.3sAUHZ-  
approved regional stock 认可地区性证券 m~= ]^e  
approved retirement scheme 认可退休金计划 _'?8s6 H  
approved subordinated loan 核准附属贷款 902!M65[rG  
arbitrage 套戥；套汇；套利 4=?Ok":8  
arbitrageur 套戥者；套汇者 *@\?}cX  
arbitrary amount 临时款项 yS:IR
I
.  
arrangement 措施；安排；协定 beN>5coP%A  
arrears 欠款 O4b-A3:  
arrears of pay 欠付薪酬 tF#b&za  
arrears of revenue 逾期未收税款；逾期未收的帐项 6nY )D6$JG  
articles of association 组织章程；组织细则；组织章程细则 [I+)Ak5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !Zk%P  
ascertainment of profit 确定利润 +(QMy&DtS  
"Asia Clear" “亚洲结算系统”