[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 0Z9DewwP  
allotment notice 股份配售通知；配股通知 .gRj^pu   
allotment of shares 股份分配 fe?Z33V  
allowable 可获宽免；免税的 yp.K-  
allowable business loss 可扣除的营业亏损 BPba3G9H  
allowable expenses 可扣税的支出 do}LaUz  
allowance 免税额；津贴；备抵；准备金 2d !'9mA  
allowance for debts 债项的免税额 []>'Dw_r  
allowance for depreciation by wear and tear 耗损折旧免税额 '-;[8:y.  
allowance for funeral expenses 殡殓费的免税额 jhNFaBrS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KQdIG9O+6  
allowance for repairs and outgoings 修葺及支出方面的免税额 $1an#~  
allowance to debtor 给债务人的津贴 g>@JGzMLP  
alteration of capital 资本更改 ??rS h Mu  
alternate trustee 候补受托人 9t"Rw ns  
amalgamation 合并 V8?}I)#(7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fd\RS1[  
ambit of charges 征税范围；收费范围 @w[i%F,&`  
amended valuation 经修订的估值 i--t ?@#  
American Commodities Exchange 美国商品交易所 Sjpx G@k  
American Express Bank Limited 美国运通银行 I{`70  
American Stock Exchange 美国证券交易所 u/zBz*zh  
amortization 摊销 (\9`$  
amount due from banks 存放银行同业的款项 \*x B<mq  
amount due from banks abroad 存放海外银行同业的款项 o\IMYT  
amount due from holding companies 控股公司欠款 :HkBP90o  
amount due from local banks 存放本港银行同业的款项 Bh>L"'.2  
amount due to banks 银行同业的存款 A=Wg0eYy\  
amount due to banks abroad 海外银行同业的存款 _kj]vbG^;  
amount due to holding companies 控股公司存款 "F<CGSo  
amount due to local banks 本港银行同业的存款 ~Iu!B Y  
amount due to outport banks 外埠银行同业的存款 Sqo+cZ  
amount for note issue 发行纸币的款额 )+E[M!34  
amount of bond 担保契据的款额 l4Xz r:]  
amount of consideration 代价款额 h+f>#O+:  
amount of contribution 供款数额 mPV< a&U  
amount of indebtedness 负债款额 P3$eomX'  
amount of principal of the loan 贷款本金额 *eVq(R9?T  
amount of rates chargeable 应征差饷数额 a|aVc'j  
amount of share capital 股本额 rH+OXGoB  
amount of sums assured 承保款额 wbO6Ag@))  
amount of variation 变动幅度 vJkc/7  
amount of vote 拨款数额 RgE`Hr  
amount payable 应付款额 g,ZA\R~  
amount receivable 应收款额 ie}O ZM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u2V-V#jS  
analysis 分析 UkV?,P@l  
ancillary risk 附属风险
|y\Km  
annual account 周年帐目；周年帐目报表；年度决算；年结 ou|emAV  
annual accounting date 年结日期 -EjXVn! vQ  
annual allowance 每年免税额；年积金；年度津贴；年津 7io["zW  
annual balance 年度余额 --$o$EP`  
annual disposable income 每年可动用收入 XH:*J+$O  
annual estimates 周年预算 5\-uo&#  
annual fee 年费 pJpapA2l*6  
annual general meeting 周年大会 8sG3<$Z^  
annual growth rate 年增率；每年增长率 [uq>b|`RG  
annual long-term supplement 长期个案每年补助金 ;t`  ?|  
annual pensionable emolument 可供计算退休金的年薪 =P-&dN  
annual report 年报 v\0G`&^1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QFyL2Xes/  
annual return 周年报表；周年申报表；每年报税表格 N0U/u'J!g  
Annual Return Rules 《周年报表规则》 G7-Be A8  
annual review of consumer prices 每年消费物价回顾 Nd_fjB  
annual roll-forward basis 逐年延展方式 E*_^+ %  
annual salary 年薪 DT1gy:?L  
annual statement 年度报表；年度决算表 !,WGd|oJ  
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 B[vj X"yg  
annuitant 年金受益人 (}"D x3K
 
annuity 年金 h$>F}n j  
annuity contract 年金合约 adON&<  
annuity on human life 人寿年金 R#(0C(FI^  
antecedent debt 先前的债项 &v\F ah U  
ante-dated cheque 倒填日期支票 A]1Nm3@  
anticipated expenditure 预期开支 \>L,X_DL  
anticipated net profit 预期纯利 l{3B}_,  
anticipated revenue 预期收入 J( }2Ua_  
anti-inflation measure 反通货膨胀措施 <Ox[![SR
 
anti-inflationary stance 反通货膨胀立场 MfTLa)Rz  
apparent deficit 表面赤字 |Td+,>,  
apparent financial solvency 表面偿债能力 ]n ?x tI  
apparent partner 表面合伙人 R{hX--|j  
application for personal assessment 个人入息课税申请书 L\yVE J9x  
application of fund 资金应用 gU9{~-9}  
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 0oe<= L]F  
appointed actuary 委任精算师 _Fb}zPU!  
appointed auditor 委任核数师；委任审计师 0QQss  
appointed trustee 委任的受托人 p:,Y6[gMo  
appointer 委任人 ?@V R%z  
apportioned pro rata 按比例分摊 dWY%bb  
apportionment 分配；分摊 vL/ 3(Bo7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x^eu [olN  
apportionment formula 分摊方程式 f49kf**  
apportionment of estate duty 遗产税的分摊 fF:57*ys  
appraisal 估价；评估 ~iw&^p|=K  
appreciable growth 可观增长 ]5W$EvZ9)  
appreciable impact 显着影响 KuNLu31%  
appreciable increase 可观增长 .@dC]$2=  
appreciation 增值；升值 BEZ~<E&0H  
appreciation against other currencies 相对其他货币升值 !Jg;%%E3:i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 St=nf\P&F  
appreciation tax 增值税 l,wlxh$}(  
appropriation 拨款；拨用；拨付 c,UJ uCZ  
appropriation account 拨款帐目 B`tq*T%  
Appropriation Bill 拨款法案 
MsB>3  
appropriation-in-aid system 补助拨款办法 fV:15!S[  
approved assets 核准资产 c0U g
5Vr  
approved basket stock 认可一篮子证券 )W@ug,y  
approved budget 核准预算 Y~~Dg?e  
approved charitable donation 认可慈善捐款 -K"'F`;W  
approved charitable institution 认可慈善机构 dzcF15H1  
approved currency 核准货币；认可货币  *7Dba5B  
approved estimates 核准预算 337.' |ZE  
approved estimates of expenditure 核准开支预算 FU|brSt  
approved overseas insurer 核准海外保险人 : }Jx  
approved overseas trust company 核准海外信托公司 *0WVrM06?  
approved pooled investment fund 核准汇集投资基金 K2m>D=w  
approved provident fund scheme 认可公积金计划 &\zYbGU  
approved provision 核准拨款 jiI=tg;  
approved redeemable share 核准可赎回股份 LS@TTiN   
approved regional stock 认可地区性证券  ` Xc7b  
approved retirement scheme 认可退休金计划 ;5a$OM  
approved subordinated loan 核准附属贷款 5f0M{J,KC  
arbitrage 套戥；套汇；套利 ,(jJOFf  
arbitrageur 套戥者；套汇者 jzvK;*N  
arbitrary amount 临时款项 ]kh]l8t^
 
arrangement 措施；安排；协定 M!mL/*G@YE  
arrears 欠款 $+eeE  
arrears of pay 欠付薪酬 1-RY5R}VR  
arrears of revenue 逾期未收税款；逾期未收的帐项 G

hM  
articles of association 组织章程；组织细则；组织章程细则 jKSj);  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5C w( 4.  
ascertainment of profit 确定利润 {9IRW\kn  
"Asia Clear" “亚洲结算系统”