[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 pFjK}JOF  
allotment notice 股份配售通知；配股通知 %1+4_g9  
allotment of shares 股份分配 pYf-S?Y/V  
allowable 可获宽免；免税的 fI|Nc  
allowable business loss 可扣除的营业亏损 qlP
T
Ll  
allowable expenses 可扣税的支出 Qt<&WB fn  
allowance 免税额；津贴；备抵；准备金 "=MeM)K  
allowance for debts 债项的免税额 )lDD\J7  
allowance for depreciation by wear and tear 耗损折旧免税额 u]UOSfn  
allowance for funeral expenses 殡殓费的免税额 7-fb.V9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X=&KayD  
allowance for repairs and outgoings 修葺及支出方面的免税额 13x p_j  
allowance to debtor 给债务人的津贴 --BW 9]FW  
alteration of capital 资本更改 h<<v^+m  
alternate trustee 候补受托人 C$`tbq  
amalgamation 合并 ' S/gmn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R0*|Lo$6  
ambit of charges 征税范围；收费范围 6.yu-xm
 
amended valuation 经修订的估值 d8P^lv*rQW  
American Commodities Exchange 美国商品交易所 }Jj}%XxKs  
American Express Bank Limited 美国运通银行 6 (-N FnT  
American Stock Exchange 美国证券交易所 +v:SM9  
amortization 摊销 >i?oC^QM  
amount due from banks 存放银行同业的款项  z+X}HL  
amount due from banks abroad 存放海外银行同业的款项 Wmv#:U  
amount due from holding companies 控股公司欠款 mQ"-,mMI  
amount due from local banks 存放本港银行同业的款项 :gFx{*xN/9  
amount due to banks 银行同业的存款 $/Uq0U  
amount due to banks abroad 海外银行同业的存款 F*ylnB3z  
amount due to holding companies 控股公司存款 ]3Sp W{=^(  
amount due to local banks 本港银行同业的存款 ,r_Gf5c  
amount due to outport banks 外埠银行同业的存款 5]:U9ts#  
amount for note issue 发行纸币的款额 j^RmrOg,  
amount of bond 担保契据的款额 <lJ345Q  
amount of consideration 代价款额 >Cq<@$I2EB  
amount of contribution 供款数额 g w<q.XL  
amount of indebtedness 负债款额 19%imf  
amount of principal of the loan 贷款本金额 gL /9/b4  
amount of rates chargeable 应征差饷数额 ) ;Y;Q  
amount of share capital 股本额 ('+d.F[109  
amount of sums assured 承保款额 44j*KsBf  
amount of variation 变动幅度 &s>Jb?_5Mx  
amount of vote 拨款数额 P?P#RhvA1  
amount payable 应付款额 z},# ~L6$q  
amount receivable 应收款额 {Ou1KDy#)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &s!@29DXR  
analysis 分析 LCV(,lu  
ancillary risk 附属风险 +G>\-tjSD  
annual account 周年帐目；周年帐目报表；年度决算；年结 =~LJ3sIX  
annual accounting date 年结日期  6(R<{{  
annual allowance 每年免税额；年积金；年度津贴；年津 9QJyZ  
annual balance 年度余额 &q*Aj17  
annual disposable income 每年可动用收入 <<O$ G7c  
annual estimates 周年预算 xxQ;xI0+]  
annual fee 年费 k$:|-_(w  
annual general meeting 周年大会 )NT*bLRPQ  
annual growth rate 年增率；每年增长率 h'nY3GrU  
annual long-term supplement 长期个案每年补助金 a(ZcmYzXU  
annual pensionable emolument 可供计算退休金的年薪 w5 Li&m  
annual report 年报 2y1Sne=<Kb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P16~Qj  
annual return 周年报表；周年申报表；每年报税表格 AFt s(  
Annual Return Rules 《周年报表规则》 E2+`4g@{8<  
annual review of consumer prices 每年消费物价回顾 9%obq/Lb  
annual roll-forward basis 逐年延展方式 $3kH~3{]  
annual salary 年薪 +&H4m=D-#a  
annual statement 年度报表；年度决算表 '$+ogBS  
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 8
zq=N#x  
annuitant 年金受益人 XQw9~$  
annuity 年金 n~Lt\K:  
annuity contract 年金合约 )D%~`,#pQ  
annuity on human life 人寿年金 |u p  
antecedent debt 先前的债项 7F.4Ga;  
ante-dated cheque 倒填日期支票 l9"s>PU  
anticipated expenditure 预期开支 z\4.Gm-  
anticipated net profit 预期纯利  e]$s t?  
anticipated revenue 预期收入 -$Ih@2"6  
anti-inflation measure 反通货膨胀措施 9+!hg'9Qn  
anti-inflationary stance 反通货膨胀立场 O^rDHFj,  
apparent deficit 表面赤字 bW+:C5'  
apparent financial solvency 表面偿债能力 WTiD[u  
apparent partner 表面合伙人 KqP#6^ _  
application for personal assessment 个人入息课税申请书 4Wp=y  
application of fund 资金应用 X"*5+* z]  
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 w&.aQGR#  
appointed actuary 委任精算师 M D#jj3y  
appointed auditor 委任核数师；委任审计师 F((4U"   
appointed trustee 委任的受托人 0<*<$U  
appointer 委任人 IdN41  
apportioned pro rata 按比例分摊 cm+P]8o%{  
apportionment 分配；分摊 j5h-dK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B`sAk %  
apportionment formula 分摊方程式 -D:b*D  
apportionment of estate duty 遗产税的分摊 b#o|6HkW  
appraisal 估价；评估  DVeE1Q  
appreciable growth 可观增长 |5]X| v
 
appreciable impact 显着影响 ,`sv1xwd  
appreciable increase 可观增长 aDN`6[  
appreciation 增值；升值 zKK9r~ M  
appreciation against other currencies 相对其他货币升值 !H\F2Vxs  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z0Z%m@  
appreciation tax 增值税 MWh6]gGs  
appropriation 拨款；拨用；拨付 l}P=/#</T  
appropriation account 拨款帐目 u$`a7Lp,n  
Appropriation Bill 拨款法案 BFt> 9x]T  
appropriation-in-aid system 补助拨款办法 EiaW1Cs  
approved assets 核准资产 EhBKj |y  
approved basket stock 认可一篮子证券 gI`m.EH}}N  
approved budget 核准预算 _(zG?]y0P  
approved charitable donation 认可慈善捐款  _','
9|  
approved charitable institution 认可慈善机构 [<TrS/,)>  
approved currency 核准货币；认可货币 O33`+UV"W  
approved estimates 核准预算 ^kSqsT"  
approved estimates of expenditure 核准开支预算 !TcJ)0   
approved overseas insurer 核准海外保险人 &,)&%Sg[  
approved overseas trust company 核准海外信托公司 7x8 yxE  
approved pooled investment fund 核准汇集投资基金 (QiAisE  
approved provident fund scheme 认可公积金计划 A<fG}q1#  
approved provision 核准拨款 fd9k?, zM  
approved redeemable share 核准可赎回股份 :MDKC /mC  
approved regional stock 认可地区性证券 :2)/FPL6  
approved retirement scheme 认可退休金计划 ll?X@S  
approved subordinated loan 核准附属贷款 `qwBn=  
arbitrage 套戥；套汇；套利 ,wPr"U+7  
arbitrageur 套戥者；套汇者 <\S:'g"(  
arbitrary amount 临时款项 R/a*LSe@&  
arrangement 措施；安排；协定 tZB<on<.)  
arrears 欠款 9MqGIOQ${j  
arrears of pay 欠付薪酬 BD7Ni^qI$  
arrears of revenue 逾期未收税款；逾期未收的帐项 J?$,c4;W2  
articles of association 组织章程；组织细则；组织章程细则 Dum9l
j  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S5EK~#-L[  
ascertainment of profit 确定利润 wI "U7vr  
"Asia Clear" “亚洲结算系统”