[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 O7M8!3Eqm  
allotment notice 股份配售通知；配股通知 Aa.eu=@I  
allotment of shares 股份分配 8zMt&5jD  
allowable 可获宽免；免税的 >o] !-46  
allowable business loss 可扣除的营业亏损 ?=bqya"Y  
allowable expenses 可扣税的支出 ,v
#F6xv8  
allowance 免税额；津贴；备抵；准备金 |2$ wJ$I  
allowance for debts 债项的免税额 o4%H/|Oq.  
allowance for depreciation by wear and tear 耗损折旧免税额 e={X{5z0  
allowance for funeral expenses 殡殓费的免税额 -kGwbV}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MsaD@JY.y  
allowance for repairs and outgoings 修葺及支出方面的免税额 wNk 0F7Ck  
allowance to debtor 给债务人的津贴 ,EE,W0/zzM  
alteration of capital 资本更改 Mx7  
alternate trustee 候补受托人 StuQ}  
amalgamation 合并 a7]wPXKq  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 un)YK  
ambit of charges 征税范围；收费范围 K4G43P5q`  
amended valuation 经修订的估值 wX!q dII)  
American Commodities Exchange 美国商品交易所 U9*uXD1\  
American Express Bank Limited 美国运通银行 H n^)Xw  
American Stock Exchange 美国证券交易所 1I=>
0c  
amortization 摊销 R/_bk7o]H  
amount due from banks 存放银行同业的款项 \W,,@-  
amount due from banks abroad 存放海外银行同业的款项
D?Mj<||  
amount due from holding companies 控股公司欠款 kK,Ne%}a2K  
amount due from local banks 存放本港银行同业的款项 I)JqaM  
amount due to banks 银行同业的存款 nQtp4  
amount due to banks abroad 海外银行同业的存款 =ObI  
amount due to holding companies 控股公司存款 ?ufX3yia  
amount due to local banks 本港银行同业的存款 SJ4+s4!l <  
amount due to outport banks 外埠银行同业的存款 ,cesQ ou  
amount for note issue 发行纸币的款额  1?oX"  
amount of bond 担保契据的款额 NMM$ m!zg  
amount of consideration 代价款额  y[C++Q  
amount of contribution 供款数额 Asy&X  
amount of indebtedness 负债款额 )'+ tb\g  
amount of principal of the loan 贷款本金额 x$:P;#  
amount of rates chargeable 应征差饷数额 mB.j?@Y%  
amount of share capital 股本额 U5iyvU=UG  
amount of sums assured 承保款额 1GaM!OC9  
amount of variation 变动幅度 ,Vc>'4E-  
amount of vote 拨款数额 or8`.hEHI  
amount payable 应付款额 v7h!'U[/  
amount receivable 应收款额 :pp@x*uNP  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9sgyg3fv>5  
analysis 分析 M3 TsalF  
ancillary risk 附属风险 a7?)x])e  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]RvFn~E!s  
annual accounting date 年结日期 S{0iPdUC  
annual allowance 每年免税额；年积金；年度津贴；年津 Z]QpH<Z  
annual balance 年度余额 &c|3v!  
annual disposable income 每年可动用收入 4GN  
annual estimates 周年预算 .:b&$~<  
annual fee 年费 tQ@%3`  
annual general meeting 周年大会 qDVt  
annual growth rate 年增率；每年增长率 C)a;zU;9  
annual long-term supplement 长期个案每年补助金 )Z"  
annual pensionable emolument 可供计算退休金的年薪 Jn#05Z
 
annual report 年报 5Y3L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 
Qms,kX  
annual return 周年报表；周年申报表；每年报税表格 UyUz_6J  
Annual Return Rules 《周年报表规则》 \Zgc [F  
annual review of consumer prices 每年消费物价回顾 k$ORVU  
annual roll-forward basis 逐年延展方式 *6`};ASK  
annual salary 年薪 .XVW2ISv  
annual statement 年度报表；年度决算表 vT&) 5nN  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "8-;Dq'+  
annuitant 年金受益人 na4^>:r~  
annuity 年金 YaT6vSz  
annuity contract 年金合约 %0gcNk"=  
annuity on human life 人寿年金 D^30R*gV  
antecedent debt 先前的债项
y"L7.B  
ante-dated cheque 倒填日期支票 )ZQ>h{}D  
anticipated expenditure 预期开支 C]bre^q  
anticipated net profit 预期纯利 @CUYl*.PD  
anticipated revenue 预期收入 B*3<(eI  
anti-inflation measure 反通货膨胀措施 qj#C8Tc7  
anti-inflationary stance 反通货膨胀立场 b)(rlX  
apparent deficit 表面赤字 _no;B_m~  
apparent financial solvency 表面偿债能力 DTMoZm  
apparent partner 表面合伙人 ^aONuG9  
application for personal assessment 个人入息课税申请书 F*, e,s  
application of fund 资金应用 b;5&V_  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;_oJGII?br  
appointed actuary 委任精算师 O!U8"Yr$  
appointed auditor 委任核数师；委任审计师 xe&w.aBI>  
appointed trustee 委任的受托人 G(fS__z  
appointer 委任人 wxc24y  
apportioned pro rata 按比例分摊 $[xS>iuD  
apportionment 分配；分摊 QEQ/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tZL {;@  
apportionment formula 分摊方程式 Aw)I:d7F  
apportionment of estate duty 遗产税的分摊 [a[.tR38e  
appraisal 估价；评估 ,vh$G 7D  
appreciable growth 可观增长 TCLXO0  
appreciable impact 显着影响 hR+\,P#G[  
appreciable increase 可观增长 +.2OZ3(  
appreciation 增值；升值 6g -Q  
appreciation against other currencies 相对其他货币升值 Rh :|ij>B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #7r13$>!  
appreciation tax 增值税 r?$V;Z  
appropriation 拨款；拨用；拨付 hqW),^\>'  
appropriation account 拨款帐目 Rh,a4n?W  
Appropriation Bill 拨款法案 dZ,IXA yB  
appropriation-in-aid system 补助拨款办法
c2RQwtN|  
approved assets 核准资产 O\+b1+&b3Y  
approved basket stock 认可一篮子证券 oB$c-!&  
approved budget 核准预算 Fxx-2(U  
approved charitable donation 认可慈善捐款 @QO^3%b8  
approved charitable institution 认可慈善机构 :lBw0{fP  
approved currency 核准货币；认可货币 Ju@8_ ?8=  
approved estimates 核准预算 M3&GO5<  
approved estimates of expenditure 核准开支预算 WS6;ad;|  
approved overseas insurer 核准海外保险人 Xx+eGV";`  
approved overseas trust company 核准海外信托公司 %}}?Y`/W)  
approved pooled investment fund 核准汇集投资基金 EpCF/i?9:  
approved provident fund scheme 认可公积金计划 sP~;i qk  
approved provision 核准拨款 qHl>d*IZ  
approved redeemable share 核准可赎回股份 )qua0'y]@  
approved regional stock 认可地区性证券 ^e{]WH
?  
approved retirement scheme 认可退休金计划  \OW.?1d  
approved subordinated loan 核准附属贷款 H{4_,2h=m  
arbitrage 套戥；套汇；套利 9U4 D$M  
arbitrageur 套戥者；套汇者 :ggXVwpe  
arbitrary amount 临时款项 T$"s w7<  
arrangement 措施；安排；协定 D%*Ryg  
arrears 欠款 h7kn >q;  
arrears of pay 欠付薪酬 odTa2$O  
arrears of revenue 逾期未收税款；逾期未收的帐项 +yI2G! $T9  
articles of association 组织章程；组织细则；组织章程细则 "SA*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]NyN@9u@(  
ascertainment of profit 确定利润 Yq>K1E|  
"Asia Clear" “亚洲结算系统”