[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 2=<,#7zlJ  
allotment notice 股份配售通知；配股通知 mICx9oz]  
allotment of shares 股份分配 xVI"sBUu  
allowable 可获宽免；免税的 C>-}BeY!  
allowable business loss 可扣除的营业亏损 V%t_,AT  
allowable expenses 可扣税的支出 cN2Pl%7  
allowance 免税额；津贴；备抵；准备金 Zu~t )W  
allowance for debts 债项的免税额 ",5=LW& ,  
allowance for depreciation by wear and tear 耗损折旧免税额
SN7_^F  
allowance for funeral expenses 殡殓费的免税额 z#n+iC$9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .'l3NV^{  
allowance for repairs and outgoings 修葺及支出方面的免税额 "9~KVILlLu  
allowance to debtor 给债务人的津贴 {65YTt%  
alteration of capital 资本更改 1Qjc*+JzO.  
alternate trustee 候补受托人 0>;[EFL  
amalgamation 合并 ,s}7 KE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gC%$)4-:  
ambit of charges 征税范围；收费范围 F7=\*U  
amended valuation 经修订的估值 z)eNM}cF  
American Commodities Exchange 美国商品交易所 3fE0cVG*  
American Express Bank Limited 美国运通银行 >$3 =yw%  
American Stock Exchange 美国证券交易所 gtY7N>e  
amortization 摊销 fI.X5c>WK  
amount due from banks 存放银行同业的款项 PVN`k, 4  
amount due from banks abroad 存放海外银行同业的款项 J!Rq
m!)q  
amount due from holding companies 控股公司欠款 d;3f80Kd*  
amount due from local banks 存放本港银行同业的款项 V.+a}J=Cw  
amount due to banks 银行同业的存款 MP )nQ  
amount due to banks abroad 海外银行同业的存款 >r4BI}8SK<  
amount due to holding companies 控股公司存款 3EA_-?  
amount due to local banks 本港银行同业的存款 .7Pp'-hK  
amount due to outport banks 外埠银行同业的存款 gA5DEit  
amount for note issue 发行纸币的款额 pJo4&Ff  
amount of bond 担保契据的款额 ePSD#kY5  
amount of consideration 代价款额 dry%aT  
amount of contribution 供款数额 0G'v4Vj0'  
amount of indebtedness 负债款额 @t
e}Asv  
amount of principal of the loan 贷款本金额 h-m0Ro?6  
amount of rates chargeable 应征差饷数额 _jVJkg)]  
amount of share capital 股本额 r$LU$F  
amount of sums assured 承保款额 ~X;sa,)L1+  
amount of variation 变动幅度 ?f5||^7  
amount of vote 拨款数额 %u Dd#+{  
amount payable 应付款额 D [v225  
amount receivable 应收款额 bDegIW/'w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JvJ)}d$,&  
analysis 分析 Ghe@m6|D  
ancillary risk 附属风险 :X1Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 o 7V&HJ[  
annual accounting date 年结日期 An BM*5G  
annual allowance 每年免税额；年积金；年度津贴；年津 20 Rm|CNH?  
annual balance 年度余额 n@oSLo`k,`  
annual disposable income 每年可动用收入 y7z ,I  
annual estimates 周年预算 g)<
[-Q1  
annual fee 年费 L'"od;(6R  
annual general meeting 周年大会 V%^d~^m,H  
annual growth rate 年增率；每年增长率 h}+Gz={Q^  
annual long-term supplement 长期个案每年补助金 S;{[];  
annual pensionable emolument 可供计算退休金的年薪 LH
~ t5  
annual report 年报 V* ,u;*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H_l>L9/\  
annual return 周年报表；周年申报表；每年报税表格 `K2vG`c  
Annual Return Rules 《周年报表规则》 a uve&y"R  
annual review of consumer prices 每年消费物价回顾 8nSw7:z  
annual roll-forward basis 逐年延展方式 AUaupNN  
annual salary 年薪 /DSy/p0%  
annual statement 年度报表；年度决算表 L[:M[,?=`  
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 ?Xp+5{  
annuitant 年金受益人 ]/mRMm9"3h  
annuity 年金 7z8   
annuity contract 年金合约 (B].ppBii  
annuity on human life 人寿年金 J=#9eW  
antecedent debt 先前的债项 k{\a_e`  
ante-dated cheque 倒填日期支票 2bpFQ8q  
anticipated expenditure 预期开支 <@v|~AO4~  
anticipated net profit 预期纯利 iz`ys.Fu  
anticipated revenue 预期收入 u3PM 7z!~  
anti-inflation measure 反通货膨胀措施 tqU8>d0^  
anti-inflationary stance 反通货膨胀立场 =?hbi]  
apparent deficit 表面赤字 .R@euIva
 
apparent financial solvency 表面偿债能力 m&Y?]nbq  
apparent partner 表面合伙人 ksqb& ux6  
application for personal assessment 个人入息课税申请书 6 c-9[-Px  
application of fund 资金应用 {6wy}<ynC+  
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 ?z
K>[L  
appointed actuary 委任精算师 pzDz@lAwR  
appointed auditor 委任核数师；委任审计师 zOL*XZ0c  
appointed trustee 委任的受托人 N)YoWA>#bF  
appointer 委任人 t`x_@pr  
apportioned pro rata 按比例分摊 y)`q% J&  
apportionment 分配；分摊 []H0{a2{<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bB.Yq3KI  
apportionment formula 分摊方程式 `6G:<wX  
apportionment of estate duty 遗产税的分摊 h)?Km {u%  
appraisal 估价；评估 p/jAr+XM  
appreciable growth 可观增长 RSF@Oo{  
appreciable impact 显着影响 A)f/ww)Q  
appreciable increase 可观增长 [i]%PVGW  
appreciation 增值；升值 MPJ0>Ly  
appreciation against other currencies 相对其他货币升值 ]8XIw`:f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |Lz7}g=6  
appreciation tax 增值税 |Fzt| \  
appropriation 拨款；拨用；拨付 ?D=%k8)Y  
appropriation account 拨款帐目 atfK?VK#
 
Appropriation Bill 拨款法案 JU-eoB}m  
appropriation-in-aid system 补助拨款办法 Hd~fSXFl  
approved assets 核准资产 h&IF?h  
approved basket stock 认可一篮子证券 KRj3??b  
approved budget 核准预算 vP/sG5$x  
approved charitable donation 认可慈善捐款 g7]g0*gxXW  
approved charitable institution 认可慈善机构 q%Lw#f  
approved currency 核准货币；认可货币 z~yLc{M  
approved estimates 核准预算 T;B/Wm!x  
approved estimates of expenditure 核准开支预算 C3 (PI,,  
approved overseas insurer 核准海外保险人 <D(|}5qR  
approved overseas trust company 核准海外信托公司 ?B:],aztf  
approved pooled investment fund 核准汇集投资基金 fH;lh-  
approved provident fund scheme 认可公积金计划 kX'a* AG  
approved provision 核准拨款 _v=zFpR  
approved redeemable share 核准可赎回股份 <+; cgF!+  
approved regional stock 认可地区性证券 &}lRij&`  
approved retirement scheme 认可退休金计划 q&EwD(k  
approved subordinated loan 核准附属贷款 {Gr"oO`&"  
arbitrage 套戥；套汇；套利 |>=\ VX17  
arbitrageur 套戥者；套汇者 _1HEGX\  
arbitrary amount 临时款项 PAy7b7m~B  
arrangement 措施；安排；协定 G)y'exk  
arrears 欠款 aW$))J)0  
arrears of pay 欠付薪酬 SCD;(I~4  
arrears of revenue 逾期未收税款；逾期未收的帐项 I$Fr8R$  
articles of association 组织章程；组织细则；组织章程细则 +P"u1q*+p  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gjf1Ba  
ascertainment of profit 确定利润 0:k MnHn\  
"Asia Clear" “亚洲结算系统”