[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 naoH685R4  
allotment notice 股份配售通知；配股通知 f*^)
0Po  
allotment of shares 股份分配 \;Ywr3  
allowable 可获宽免；免税的 -w:F8k ~  
allowable business loss 可扣除的营业亏损 s8]9OG3g  
allowable expenses 可扣税的支出 *P
jW,   
allowance 免税额；津贴；备抵；准备金 kM T73OI>_  
allowance for debts 债项的免税额 0cm+:  
allowance for depreciation by wear and tear 耗损折旧免税额 p
x1{=~V/  
allowance for funeral expenses 殡殓费的免税额 &18CCp\3)c  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ) b vZ~t+^  
allowance for repairs and outgoings 修葺及支出方面的免税额 =?/RaK/ w  
allowance to debtor 给债务人的津贴 x\Det$3Kx  
alteration of capital 资本更改 Ll !J!{  
alternate trustee 候补受托人 BI,j/SRK  
amalgamation 合并
.Z"p'v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -Vi"hSsUP  
ambit of charges 征税范围；收费范围 O
8N\  
amended valuation 经修订的估值 :}Tw+S5  
American Commodities Exchange 美国商品交易所 1&@s2ee4   
American Express Bank Limited 美国运通银行 OO:^#Mvv5  
American Stock Exchange 美国证券交易所 1MCHwX3/  
amortization 摊销 !`G7X  
amount due from banks 存放银行同业的款项 wcT0XXh  
amount due from banks abroad 存放海外银行同业的款项 gB\KD{E  
amount due from holding companies 控股公司欠款 IP`;hC  
amount due from local banks 存放本港银行同业的款项 / 1jb8w'  
amount due to banks 银行同业的存款 &1DU]|RoT&  
amount due to banks abroad 海外银行同业的存款 ^p0BeSRiy;  
amount due to holding companies 控股公司存款 4#z@B1Jx  
amount due to local banks 本港银行同业的存款 :>.~"uWo{  
amount due to outport banks 外埠银行同业的存款 12
Hy.l  
amount for note issue 发行纸币的款额 FSqS]6b3  
amount of bond 担保契据的款额 Jk)^6  
amount of consideration 代价款额 U. 1Vpfy  
amount of contribution 供款数额 O0{M3-  
amount of indebtedness 负债款额 J['paHSF  
amount of principal of the loan 贷款本金额 I T)rhi:  
amount of rates chargeable 应征差饷数额 3JiDi X"|  
amount of share capital 股本额 s|U?{Byb!  
amount of sums assured 承保款额 !S[8w9q  
amount of variation 变动幅度 | 1Fy  
amount of vote 拨款数额 L!7*U.+  
amount payable 应付款额 hN6j
5.x%  
amount receivable 应收款额 05\A7.iy  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p AzPi  
analysis 分析 <aR8fU  
ancillary risk 附属风险 (L?fYSP!  
annual account 周年帐目；周年帐目报表；年度决算；年结 @'DfNka  
annual accounting date 年结日期 {ZH9W
 
annual allowance 每年免税额；年积金；年度津贴；年津 &P%3'c}G  
annual balance 年度余额 mJu;B3@  
annual disposable income 每年可动用收入 \d0R&vFHQ  
annual estimates 周年预算 J3fcnI  
annual fee 年费 ldo7}<s  
annual general meeting 周年大会 1.0S>+^JE  
annual growth rate 年增率；每年增长率 32=Gq5pOc  
annual long-term supplement 长期个案每年补助金 }Lx?RU+@=  
annual pensionable emolument 可供计算退休金的年薪 f~u]fpkz  
annual report 年报 3y%B&W,sm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .N99=%[}h  
annual return 周年报表；周年申报表；每年报税表格 &UUIiQm~  
Annual Return Rules 《周年报表规则》 <@}~
Fp@  
annual review of consumer prices 每年消费物价回顾 Gw*n,*pz  
annual roll-forward basis 逐年延展方式 c<j2wKz  
annual salary 年薪 -y{o@  
annual statement 年度报表；年度决算表 #]i*u1  
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 q&Sd+y&  
annuitant 年金受益人 h5&l#> 8&  
annuity 年金 yVm~5Y&Z  
annuity contract 年金合约 I=wP"
(2  
annuity on human life 人寿年金 -DrR6kGjR  
antecedent debt 先前的债项 "z\T$/  
ante-dated cheque 倒填日期支票 3~\mP\/4v  
anticipated expenditure 预期开支 ewqfs/  
anticipated net profit 预期纯利 {T Z7>k  
anticipated revenue 预期收入 k+2~=#  
anti-inflation measure 反通货膨胀措施 *doK$wYP  
anti-inflationary stance 反通货膨胀立场 'H2TwSbIXI  
apparent deficit 表面赤字 bR@ e6.<i  
apparent financial solvency 表面偿债能力 `'[u%UE  
apparent partner 表面合伙人 &dZ-}. af  
application for personal assessment 个人入息课税申请书 uh3%}2'P  
application of fund 资金应用 "P=OpFV  
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 sT
O*  
appointed actuary 委任精算师 4;_{*U-  
appointed auditor 委任核数师；委任审计师 6)m}e?
D>  
appointed trustee 委任的受托人 7_taqcj  
appointer 委任人 
Ns2M8  
apportioned pro rata 按比例分摊 @@7<L  
apportionment 分配；分摊 @gQ{*dN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]:JoGGE a0  
apportionment formula 分摊方程式 !
@!,7 te  
apportionment of estate duty 遗产税的分摊 '$W@I  
appraisal 估价；评估 L,| 60*  
appreciable growth 可观增长 )_OKw?Zi  
appreciable impact 显着影响 Fd-PjW/E8  
appreciable increase 可观增长 ]'=]=o~4  
appreciation 增值；升值 y~An'+yBa  
appreciation against other currencies 相对其他货币升值 @.T '>;izr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FyX
\S=  
appreciation tax 增值税  2&O!<C j  
appropriation 拨款；拨用；拨付 \5 IB/*  
appropriation account 拨款帐目 $*^Ms>
Pa_  
Appropriation Bill 拨款法案 {wRsV=*  
appropriation-in-aid system 补助拨款办法 7.$0LN/a!Z  
approved assets 核准资产 5BCXI8Ox9x  
approved basket stock 认可一篮子证券 &Vfdq6Y]  
approved budget 核准预算 Od70w*,  
approved charitable donation 认可慈善捐款 0'`>20Y  
approved charitable institution 认可慈善机构 Cfu]umZLn  
approved currency 核准货币；认可货币 G=!1P]M{  
approved estimates 核准预算 |Gt
Tz&  
approved estimates of expenditure 核准开支预算 t\E#8  
approved overseas insurer 核准海外保险人 *|ez|*-  
approved overseas trust company 核准海外信托公司 W}bed],l  
approved pooled investment fund 核准汇集投资基金 ^AK<]r<?L?  
approved provident fund scheme 认可公积金计划 ULqnr@/FbK  
approved provision 核准拨款 @d QIl#  
approved redeemable share 核准可赎回股份 a:
Jsi=  
approved regional stock 认可地区性证券 4G0Er?D   
approved retirement scheme 认可退休金计划 IlJ6&9  
approved subordinated loan 核准附属贷款 wq!Gj]B  
arbitrage 套戥；套汇；套利 "Q6oPDX(  
arbitrageur 套戥者；套汇者 a}
ogNx  
arbitrary amount 临时款项 n=l>d#}$%T  
arrangement 措施；安排；协定 PXG)?`^NX  
arrears 欠款 DcA{E8Y  
arrears of pay 欠付薪酬 ;@GlJ '$;  
arrears of revenue 逾期未收税款；逾期未收的帐项 \ni?_F(Y  
articles of association 组织章程；组织细则；组织章程细则 sL|*0,#K  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,\q9>cZ!  
ascertainment of profit 确定利润 >&3M #s(w  
"Asia Clear" “亚洲结算系统”