[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 _`gkYu3R+  
allotment notice 股份配售通知；配股通知 `JY+3d,Ui  
allotment of shares 股份分配 
5D2mZ/  
allowable 可获宽免；免税的 VrLp5?Bh  
allowable business loss 可扣除的营业亏损 &-{%G=5~e%  
allowable expenses 可扣税的支出 d
3 i(UN]  
allowance 免税额；津贴；备抵；准备金 yf!7 Q>_G^  
allowance for debts 债项的免税额 \4^z

Y'  
allowance for depreciation by wear and tear 耗损折旧免税额 ,i|K} Y&  
allowance for funeral expenses 殡殓费的免税额 <T;V9(66  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y10W\beJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 R)ZzRz|/  
allowance to debtor 给债务人的津贴 ~(-1mB,  
alteration of capital 资本更改 Th
u_`QP^  
alternate trustee 候补受托人 B9[vv;lzu  
amalgamation 合并 +nHr+7 }  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]*'_a@h  
ambit of charges 征税范围；收费范围 rk4KAX_[  
amended valuation 经修订的估值 SvQ|SKE'
:  
American Commodities Exchange 美国商品交易所 H }]Zp  
American Express Bank Limited 美国运通银行 }st~$JsV1  
American Stock Exchange 美国证券交易所 -G@uB_Cs  
amortization 摊销 \At~94  
amount due from banks 存放银行同业的款项 YFPse.2$a  
amount due from banks abroad 存放海外银行同业的款项 ']fyD3N  
amount due from holding companies 控股公司欠款 A
,tg268  
amount due from local banks 存放本港银行同业的款项 .P7q)lj36h  
amount due to banks 银行同业的存款 (9ZW^flY  
amount due to banks abroad 海外银行同业的存款 /4O
Qx0Xmm  
amount due to holding companies 控股公司存款 `xHpL8i$5  
amount due to local banks 本港银行同业的存款 I4+1P1z  
amount due to outport banks 外埠银行同业的存款 5'+g[eNyBV  
amount for note issue 发行纸币的款额 qoH:_o8ClO  
amount of bond 担保契据的款额 9M'"q7Kh  
amount of consideration 代价款额 P^=B6>e  
amount of contribution 供款数额 lP)n$?u  
amount of indebtedness 负债款额 SP<Sv8Okj  
amount of principal of the loan 贷款本金额 rPBsr<k#5  
amount of rates chargeable 应征差饷数额 7Hv6>z#m  
amount of share capital 股本额 $xdo=4;|  
amount of sums assured 承保款额 Q]GS#n  
amount of variation 变动幅度 1%vE7a>{  
amount of vote 拨款数额 @(oY.PeS<z  
amount payable 应付款额 {fDRVnI?  
amount receivable 应收款额 +X+R8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,r~^<m  
analysis 分析 {d'B._#i  
ancillary risk 附属风险 &Ep$<kx8  
annual account 周年帐目；周年帐目报表；年度决算；年结 /DH`7E  
annual accounting date 年结日期 #o[n.  
annual allowance 每年免税额；年积金；年度津贴；年津 9S17Lr*c  
annual balance 年度余额 UMBeY[?  
annual disposable income 每年可动用收入 [ ^\{>m7  
annual estimates 周年预算 y7CXE6Y  
annual fee 年费 Qj1%'wWG  
annual general meeting 周年大会 ^Ss<<  
annual growth rate 年增率；每年增长率 G7,v:dlK   
annual long-term supplement 长期个案每年补助金 35AH|U7b  
annual pensionable emolument 可供计算退休金的年薪 h(}#s1Fzq  
annual report 年报 W7~_XI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 muF&t'k  
annual return 周年报表；周年申报表；每年报税表格 .Wp(@l'Hd  
Annual Return Rules 《周年报表规则》 8KigGhY'ms  
annual review of consumer prices 每年消费物价回顾 `FNU- I4s  
annual roll-forward basis 逐年延展方式 il{x?#Wrb  
annual salary 年薪 -{JReplc  
annual statement 年度报表；年度决算表 5N6R%2,A  
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 k5bv57@  
annuitant 年金受益人 E=S_1  
annuity 年金 XPq`;<G  
annuity contract 年金合约 pX>wMc+  
annuity on human life 人寿年金 ASMItT  
antecedent debt 先前的债项 bT9:9LP  
ante-dated cheque 倒填日期支票 wRwx((eb  
anticipated expenditure 预期开支 xOg|<Nnl  
anticipated net profit 预期纯利 oz:J.<j24Z  
anticipated revenue 预期收入 ujX
\^c  
anti-inflation measure 反通货膨胀措施 1 rbc}e  
anti-inflationary stance 反通货膨胀立场 %Gu=Dkz  
apparent deficit 表面赤字 c <cYX;O  
apparent financial solvency 表面偿债能力 cw~GH  
apparent partner 表面合伙人 s:,fXg25J  
application for personal assessment 个人入息课税申请书 _3f/lG?&-  
application of fund 资金应用 p>pAU$k{O  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 r[kHVT8  
appointed actuary 委任精算师 Sqmjf@o$>  
appointed auditor 委任核数师；委任审计师 hN1[*cF  
appointed trustee 委任的受托人 o0b\ <}  
appointer 委任人 ci(BPnQ  
apportioned pro rata 按比例分摊 l{ fL
~O  
apportionment 分配；分摊 ko!aX;K  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WYCDEoqU2  
apportionment formula 分摊方程式 GLV`IkU %  
apportionment of estate duty 遗产税的分摊 [czWUD

 
appraisal 估价；评估 a
hM?;p  
appreciable growth 可观增长 [ CU8%%7  
appreciable impact 显着影响 FEa%wS{  
appreciable increase 可观增长 lu1T+@t  
appreciation 增值；升值 |?' gT"#  
appreciation against other currencies 相对其他货币升值 FuBUg _h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OQuTM
[W  
appreciation tax 增值税 &w%%^ +n |  
appropriation 拨款；拨用；拨付 ;4oKF7]  
appropriation account 拨款帐目 waV4~BdL  
Appropriation Bill 拨款法案 )In;nc  
appropriation-in-aid system 补助拨款办法 F>@z&a}(  
approved assets 核准资产 ?PB}2*R  
approved basket stock 认可一篮子证券
o+<hI  
approved budget 核准预算 V-i:t,*lk(  
approved charitable donation 认可慈善捐款 2@ZuH^qhk  
approved charitable institution 认可慈善机构 Pc~)4>X<  
approved currency 核准货币；认可货币 'xM\txZ;  
approved estimates 核准预算 uA%F0oM  
approved estimates of expenditure 核准开支预算 iqXsDgkr  
approved overseas insurer 核准海外保险人 63i&e/pv  
approved overseas trust company 核准海外信托公司 u`*
$EP-%  
approved pooled investment fund 核准汇集投资基金 ><6g-+*k  
approved provident fund scheme 认可公积金计划 uk.x1*0x  
approved provision 核准拨款 O,I7M?dRf  
approved redeemable share 核准可赎回股份 ?nR$>a`  
approved regional stock 认可地区性证券 k}{K7,DM  
approved retirement scheme 认可退休金计划 =&U7:u  
approved subordinated loan 核准附属贷款 \ $9n `  
arbitrage 套戥；套汇；套利 } /Iw]!lK2  
arbitrageur 套戥者；套汇者 iF+
50d  
arbitrary amount 临时款项 @ |~D?&<\  
arrangement 措施；安排；协定 Rmh,P>  
arrears 欠款 L w/ZKXDU2  
arrears of pay 欠付薪酬 YjG:ECj}  
arrears of revenue 逾期未收税款；逾期未收的帐项 SY2((!n._  
articles of association 组织章程；组织细则；组织章程细则 l{\@+m  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gi\UNT9x  
ascertainment of profit 确定利润 EmcwX4|  
"Asia Clear" “亚洲结算系统”