[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 _6,\;"it?8  
allotment notice 股份配售通知；配股通知 +a|Q)Ob  
allotment of shares 股份分配 kqj)&0|X  
allowable 可获宽免；免税的 Pp8G2| bz  
allowable business loss 可扣除的营业亏损 :7"Q  
allowable expenses 可扣税的支出 Ly^bP>2i  
allowance 免税额；津贴；备抵；准备金 oOvQAW8`  
allowance for debts 债项的免税额 eIF6f& F  
allowance for depreciation by wear and tear 耗损折旧免税额 j \bp#+  
allowance for funeral expenses 殡殓费的免税额 5fiWo^s}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )fIG4#%\  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^t7u4w!  
allowance to debtor 给债务人的津贴 S ;rd0+J  
alteration of capital 资本更改 R6fkc^  
alternate trustee 候补受托人 fR@Cg sw  
amalgamation 合并 =fnBE`Uc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'm6bfS^T  
ambit of charges 征税范围；收费范围 m>P\}A^N  
amended valuation 经修订的估值 V,Nu!$)J  
American Commodities Exchange 美国商品交易所 +jwk4BU  
American Express Bank Limited 美国运通银行 S#8)N`  
American Stock Exchange 美国证券交易所 %PB{jo  
amortization 摊销 : Bo
  
amount due from banks 存放银行同业的款项 2#^g] o-N  
amount due from banks abroad 存放海外银行同业的款项 3~3tjhw;]9  
amount due from holding companies 控股公司欠款 p o)lN[v  
amount due from local banks 存放本港银行同业的款项 sK+uwt  
amount due to banks 银行同业的存款 R?:Q=7K  
amount due to banks abroad 海外银行同业的存款 d^6-P R_  
amount due to holding companies 控股公司存款 V-go?b`  
amount due to local banks 本港银行同业的存款 wn.6l `  
amount due to outport banks 外埠银行同业的存款 ,'`yh|}G\  
amount for note issue 发行纸币的款额 bsU$$;  
amount of bond 担保契据的款额 P)f8lU^z  
amount of consideration 代价款额 K`9~#Zx$  
amount of contribution 供款数额 E%D.a=UX,  
amount of indebtedness 负债款额 C^4,L \E  
amount of principal of the loan 贷款本金额 .$}z</#!  
amount of rates chargeable 应征差饷数额 8/tB?j  
amount of share capital 股本额 YQHpW>z  
amount of sums assured 承保款额 tl!dRV92  
amount of variation 变动幅度 |J:r]);@K  
amount of vote 拨款数额 ~!5Qb{^  
amount payable 应付款额 Ym\<@[3+!  
amount receivable 应收款额 g3[-[G
^5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9^n0<(99b  
analysis 分析 e>e${\=,  
ancillary risk 附属风险 (T pnJq  
annual account 周年帐目；周年帐目报表；年度决算；年结 fu~ iF  
annual accounting date 年结日期 XPMUhozV
 
annual allowance 每年免税额；年积金；年度津贴；年津 >I~Q[  
annual balance 年度余额 ~?aFc)  
annual disposable income 每年可动用收入 F5cNF5  
annual estimates 周年预算 SS`\_@ci  
annual fee 年费 }`QZV_
  
annual general meeting 周年大会 l #^?sbG  
annual growth rate 年增率；每年增长率
{p/Yz#  
annual long-term supplement 长期个案每年补助金 %RtL4"M2j  
annual pensionable emolument 可供计算退休金的年薪 WZ,k][~  
annual report 年报 }1k?th  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =,N"% }
 
annual return 周年报表；周年申报表；每年报税表格 Nb ~J'"  
Annual Return Rules 《周年报表规则》 e/+.^ '{  
annual review of consumer prices 每年消费物价回顾 `!I/6d?A  
annual roll-forward basis 逐年延展方式 dz/@] a  
annual salary 年薪 (Ytr&gh;0  
annual statement 年度报表；年度决算表 Q) aZ0 Pt  
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 A. tGr(r  
annuitant 年金受益人 nZ'jjS[!  
annuity 年金 aLm~.@Q  
annuity contract 年金合约 P
nE7}  
annuity on human life 人寿年金 'do2n/  
antecedent debt 先前的债项 9RJ#zUK  
ante-dated cheque 倒填日期支票 C)yw b6  
anticipated expenditure 预期开支 Y0lLO0'  
anticipated net profit 预期纯利 sj/k';#
g  
anticipated revenue 预期收入 VV$#<D<)  
anti-inflation measure 反通货膨胀措施 ue7D' UZL>  
anti-inflationary stance 反通货膨胀立场 7
.
G"U  
apparent deficit 表面赤字 "wZvr}xk  
apparent financial solvency 表面偿债能力 K7JZUS`C!  
apparent partner 表面合伙人 wI 7gHp  
application for personal assessment 个人入息课税申请书 4l*cX1!  
application of fund 资金应用 ZoJqJWsd  
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 JK!`uG+v  
appointed actuary 委任精算师 ESoC7d&.K{  
appointed auditor 委任核数师；委任审计师 .K4)#oC  
appointed trustee 委任的受托人 fCY??su*   
appointer 委任人 '#=n>  
apportioned pro rata 按比例分摊 =d"5kDK-m  
apportionment 分配；分摊 tpA-IL?KQw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "pK<d~Wu  
apportionment formula 分摊方程式 n>eDN\5  
apportionment of estate duty 遗产税的分摊 S`b!sT-sD  
appraisal 估价；评估 hTEb?1CXU  
appreciable growth 可观增长 T&6>Eb0{  
appreciable impact 显着影响 q#8\BOTP |  
appreciable increase 可观增长 cjGN=|`u  
appreciation 增值；升值 2eRk_j]  
appreciation against other currencies 相对其他货币升值 ~V?z!3r-)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }L|B@fW  
appreciation tax 增值税 M'R ] ''  
appropriation 拨款；拨用；拨付 _fn7-&6  
appropriation account 拨款帐目 2<8l&2}7]  
Appropriation Bill 拨款法案 f &NX
~(  
appropriation-in-aid system 补助拨款办法  ^b5+A6?  
approved assets 核准资产 #=)>,6Zw  
approved basket stock 认可一篮子证券 +UziO#D  
approved budget 核准预算 kUGFg{"  
approved charitable donation 认可慈善捐款 K5`*Y@  
approved charitable institution 认可慈善机构 G~&8/ s  
approved currency 核准货币；认可货币 t%^&b'/Z  
approved estimates 核准预算 W)f=\.7  
approved estimates of expenditure 核准开支预算 p]y.N) a  
approved overseas insurer 核准海外保险人 YSPUQ  
approved overseas trust company 核准海外信托公司 =w!9:I&a0  
approved pooled investment fund 核准汇集投资基金 < "p-0=IgJ  
approved provident fund scheme 认可公积金计划 abS~'r14  
approved provision 核准拨款 & uwOyb   
approved redeemable share 核准可赎回股份 ;m.6 ~A  
approved regional stock 认可地区性证券 0'A"]6  
approved retirement scheme 认可退休金计划 jbZ TlG  
approved subordinated loan 核准附属贷款 V,& O
O  
arbitrage 套戥；套汇；套利 WB'1
_a  
arbitrageur 套戥者；套汇者 JURu>-i  
arbitrary amount 临时款项 bnvY2-O6  
arrangement 措施；安排；协定 fXnewPr=#  
arrears 欠款 iE;F=Rb  
arrears of pay 欠付薪酬 `w4'DB-R)  
arrears of revenue 逾期未收税款；逾期未收的帐项 ,S(Z\[x0  
articles of association 组织章程；组织细则；组织章程细则 g
#6R (   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M(\{U"%@?  
ascertainment of profit 确定利润 6Xo "?f  
"Asia Clear" “亚洲结算系统”