[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 300w\9fn&  
allotment notice 股份配售通知；配股通知 !*"fWahv  
allotment of shares 股份分配 4%ooJi|)  
allowable 可获宽免；免税的 D%yY&q;  
allowable business loss 可扣除的营业亏损 lD3nz<p  
allowable expenses 可扣税的支出 Rb0I7~Z%'d  
allowance 免税额；津贴；备抵；准备金 7g"u)L&32  
allowance for debts 债项的免税额 kq5X<'MM9N  
allowance for depreciation by wear and tear 耗损折旧免税额 77)WNL/ x  
allowance for funeral expenses 殡殓费的免税额 \298SH(!7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]'(D*4  
allowance for repairs and outgoings 修葺及支出方面的免税额 -GCo`PR?b  
allowance to debtor 给债务人的津贴 BXYH&2]Q  
alteration of capital 资本更改 HVHv,:bPo  
alternate trustee 候补受托人 }H\I[5*  
amalgamation 合并 Is7BJf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 I6f/+;E  
ambit of charges 征税范围；收费范围 [A,^F0:h  
amended valuation 经修订的估值 0(eaVi-%D  
American Commodities Exchange 美国商品交易所 z.SC^/\o|  
American Express Bank Limited 美国运通银行 f2;.He  
American Stock Exchange 美国证券交易所 *l+Dbm,u  
amortization 摊销 h.PBe  
amount due from banks 存放银行同业的款项 }
Rw,4  
amount due from banks abroad 存放海外银行同业的款项 A'KH_])  
amount due from holding companies 控股公司欠款 ,?|$DY+=  
amount due from local banks 存放本港银行同业的款项 ciS,  
amount due to banks 银行同业的存款 JaRsm'SIk~  
amount due to banks abroad 海外银行同业的存款 {jz`K1  
amount due to holding companies 控股公司存款 .N qXdari  
amount due to local banks 本港银行同业的存款 Df^F)\7!N?  
amount due to outport banks 外埠银行同业的存款 ~bhS$*t64  
amount for note issue 发行纸币的款额 pqfX}x  
amount of bond 担保契据的款额 -U=Ci  
amount of consideration 代价款额 "GK9Y  
amount of contribution 供款数额 VWE>w|'  
amount of indebtedness 负债款额 ]h,rgO;  
amount of principal of the loan 贷款本金额 \uJRjw+  
amount of rates chargeable 应征差饷数额 +GI906K  
amount of share capital 股本额 T[bCY 6  
amount of sums assured 承保款额 u##th8h4U  
amount of variation 变动幅度 c;$4}U4  
amount of vote 拨款数额 LWF,w7v[L  
amount payable 应付款额 $0 olqt:  
amount receivable 应收款额 K"0IWA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V]p{jLG  
analysis 分析 cgMF?;V  
ancillary risk 附属风险 wu)+n\mt'  
annual account 周年帐目；周年帐目报表；年度决算；年结 Ku75YFO,5  
annual accounting date 年结日期 hGz_F/  
annual allowance 每年免税额；年积金；年度津贴；年津 =n5'~1?X?  
annual balance 年度余额 kUf i  
annual disposable income 每年可动用收入 2jFuF71  
annual estimates 周年预算 L"m^LyU  
annual fee 年费 "0An'7'm  
annual general meeting 周年大会 Wb-C0^dTn  
annual growth rate 年增率；每年增长率 DW. w=L|5R  
annual long-term supplement 长期个案每年补助金 u=.8
M`FxP  
annual pensionable emolument 可供计算退休金的年薪 qSc-V`*  
annual report 年报 [k6I#v<&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nF,F#V8l  
annual return 周年报表；周年申报表；每年报税表格 %y6(+I#P  
Annual Return Rules 《周年报表规则》 ;miif  
annual review of consumer prices 每年消费物价回顾 $^ws#}j  
annual roll-forward basis 逐年延展方式 ITn%  
annual salary 年薪 UZyg_G6  
annual statement 年度报表；年度决算表 .S/5kLul  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U)/.wa>  
annuitant 年金受益人 :RIz6Tz  
annuity 年金 Ek_5
% n  
annuity contract 年金合约 _}R[mr/  
annuity on human life 人寿年金 M^o_='\bE  
antecedent debt 先前的债项 8:,($a/KF  
ante-dated cheque 倒填日期支票 y|5L %,i  
anticipated expenditure 预期开支 k QuEG5n.-  
anticipated net profit 预期纯利 d y HC8  
anticipated revenue 预期收入 1xB}Ed*k  
anti-inflation measure 反通货膨胀措施 8 "l PiW3  
anti-inflationary stance 反通货膨胀立场 (~GQncqa  
apparent deficit 表面赤字 lG7PM^Eb
 
apparent financial solvency 表面偿债能力 7Y5r3a}%  
apparent partner 表面合伙人 7IX8ck[D  
application for personal assessment 个人入息课税申请书 s#9q3JV0  
application of fund 资金应用 Ew
C]%BZP  
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 qjB:6Jq4q  
appointed actuary 委任精算师 q+?<cjVg  
appointed auditor 委任核数师；委任审计师 ytZo
0pad  
appointed trustee 委任的受托人 ^_WR) F' K  
appointer 委任人 ]r Uj<[O  
apportioned pro rata 按比例分摊 0k]Ap
W  
apportionment 分配；分摊 YM}a>o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .-d' *$ yJ  
apportionment formula 分摊方程式 aM}9ZurI  
apportionment of estate duty 遗产税的分摊 H;/do-W[  
appraisal 估价；评估 +A| Bc~2!  
appreciable growth 可观增长 M/N8bIC! Q  
appreciable impact 显着影响 +\eJxyO  
appreciable increase 可观增长 v e&d"8+]  
appreciation 增值；升值 >y3FU1w5d  
appreciation against other currencies 相对其他货币升值 ${f<}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 daE.y_9y  
appreciation tax 增值税 =zkN 63S  
appropriation 拨款；拨用；拨付 F@Bp Al  
appropriation account 拨款帐目 &jE\D^>ko  
Appropriation Bill 拨款法案 &dyQ6i$],  
appropriation-in-aid system 补助拨款办法 1}(22Q;  
approved assets 核准资产 Q:-T'xk@  
approved basket stock 认可一篮子证券 586P~C[ic  
approved budget 核准预算 C[
J9 =!t  
approved charitable donation 认可慈善捐款 W/Dd7G#IC  
approved charitable institution 认可慈善机构 nu0pzq\6  
approved currency 核准货币；认可货币 [:8\F#KW  
approved estimates 核准预算 @<\oM]jX  
approved estimates of expenditure 核准开支预算 Pb5yz-?  
approved overseas insurer 核准海外保险人 }Fe6L;^;  
approved overseas trust company 核准海外信托公司 j4~(
6Imm  
approved pooled investment fund 核准汇集投资基金 IW~R{ ]6  
approved provident fund scheme 认可公积金计划 O_FB^BB  
approved provision 核准拨款 CMj =4e  
approved redeemable share 核准可赎回股份 ;UQGi}?CD  
approved regional stock 认可地区性证券 +kL7"  
approved retirement scheme 认可退休金计划 6,>$Jzs)5E  
approved subordinated loan 核准附属贷款 Hjm> I'9  
arbitrage 套戥；套汇；套利
IZZAR  
arbitrageur 套戥者；套汇者 thjr1y.e  
arbitrary amount 临时款项 Z& _kq|  
arrangement 措施；安排；协定 Qit&cnO
 
arrears 欠款 I dK*IA4  
arrears of pay 欠付薪酬 ] K$YtM^  
arrears of revenue 逾期未收税款；逾期未收的帐项 )lG}B U.  
articles of association 组织章程；组织细则；组织章程细则 m#_B
F#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 IWv 9!lW  
ascertainment of profit 确定利润 .9J^\%JD  
"Asia Clear" “亚洲结算系统”