[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 $ k_6  
allotment notice 股份配售通知；配股通知 D/hq~- g  
allotment of shares 股份分配 2W#^^4^+  
allowable 可获宽免；免税的 ACpecG  
allowable business loss 可扣除的营业亏损 j}6h}E&dEr  
allowable expenses 可扣税的支出 [ B*r{  
allowance 免税额；津贴；备抵；准备金 n98sY+$-z  
allowance for debts 债项的免税额 uJ0Wb$%  
allowance for depreciation by wear and tear 耗损折旧免税额 p+y"r4  
allowance for funeral expenses 殡殓费的免税额 aP B4!3W  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (/X]9  
allowance for repairs and outgoings 修葺及支出方面的免税额 |f(*R_R  
allowance to debtor 给债务人的津贴 $KlaZ>Dh  
alteration of capital 资本更改 ^sqzlF  
alternate trustee 候补受托人 @ 'U`a4  
amalgamation 合并 Qraa0]56  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '6L@l  
ambit of charges 征税范围；收费范围 dXsD%sG@  
amended valuation 经修订的估值 Oz )/KZ  
American Commodities Exchange 美国商品交易所 E0+~c1 P-  
American Express Bank Limited 美国运通银行 "/Gw`^t  
American Stock Exchange 美国证券交易所 6{yn;D4  
amortization 摊销 A8Km8"  
amount due from banks 存放银行同业的款项 0f_ A"K  
amount due from banks abroad 存放海外银行同业的款项 V/zmbo)  
amount due from holding companies 控股公司欠款 @#;*e] 1a  
amount due from local banks 存放本港银行同业的款项 s_e*jM1  
amount due to banks 银行同业的存款 O2"V'(  
amount due to banks abroad 海外银行同业的存款 G2-0r.f
 
amount due to holding companies 控股公司存款 .K`n;l Vs  
amount due to local banks 本港银行同业的存款 m; L3c(r.  
amount due to outport banks 外埠银行同业的存款 }w8y
YI  
amount for note issue 发行纸币的款额 DfVJ~,x~  
amount of bond 担保契据的款额 Mc$rsqDz  
amount of consideration 代价款额 5".bM8o  
amount of contribution 供款数额 $RUK<JN$6  
amount of indebtedness 负债款额 fzvyR2 I  
amount of principal of the loan 贷款本金额 w\{#nrhYU  
amount of rates chargeable 应征差饷数额 5u3KL A  
amount of share capital 股本额 Nbv b_  
amount of sums assured 承保款额 ;' H\s  
amount of variation 变动幅度 hMUUnr"8;i  
amount of vote 拨款数额 9vSKIq  
amount payable 应付款额 B+Ft >  
amount receivable 应收款额 @AK&R~<  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ai;Q,Vy  
analysis 分析 16 \)C/*  
ancillary risk 附属风险 %5nEyZOq  
annual account 周年帐目；周年帐目报表；年度决算；年结 >y(loMl  
annual accounting date 年结日期 Hi*|f!,H?  
annual allowance 每年免税额；年积金；年度津贴；年津 g:GywXW  
annual balance 年度余额 oX
N(S:ZF  
annual disposable income 每年可动用收入 N">
#fYix  
annual estimates 周年预算 t*H |*L#YR  
annual fee 年费 yrl7  
annual general meeting 周年大会 5?([jAOf  
annual growth rate 年增率；每年增长率 zQ<;3+*  
annual long-term supplement 长期个案每年补助金 g,W34*7=Q  
annual pensionable emolument 可供计算退休金的年薪 Mc!LC .8  
annual report 年报 5 HE5$S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $Sa7N%D  
annual return 周年报表；周年申报表；每年报税表格 rS8\Vf]F  
Annual Return Rules 《周年报表规则》 UB
k:B  
annual review of consumer prices 每年消费物价回顾 dnQ6R as  
annual roll-forward basis 逐年延展方式 0,Ib74N'w  
annual salary 年薪 ]cVDXLj$  
annual statement 年度报表；年度决算表 DiTpjk]c`  
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 lnm@DWhf  
annuitant 年金受益人 T<NOLfk66  
annuity 年金 bf{_U%`  
annuity contract 年金合约 LsaX HI/?b  
annuity on human life 人寿年金 'c
Q,;y  
antecedent debt 先前的债项 y` '#gH  
ante-dated cheque 倒填日期支票 H)EL0 Kv/  
anticipated expenditure 预期开支 F
K94CI  
anticipated net profit 预期纯利 h.KgHMV`  
anticipated revenue 预期收入 <5P*uZ  
anti-inflation measure 反通货膨胀措施 &K(y%ieIJ  
anti-inflationary stance 反通货膨胀立场 pU'>!<zGr  
apparent deficit 表面赤字 Q" GM3?  
apparent financial solvency 表面偿债能力 iA[o;D#  
apparent partner 表面合伙人 ;[[6[i  
application for personal assessment 个人入息课税申请书 MNb9~kM  
application of fund 资金应用 c~;VvYu  
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 (@qS  
appointed actuary 委任精算师 $#2<f 6  
appointed auditor 委任核数师；委任审计师 dU
2;   
appointed trustee 委任的受托人 B3u/ y
 
appointer 委任人 PHY!yc-LjV  
apportioned pro rata 按比例分摊 a1/+C$ oB  
apportionment 分配；分摊 PAtv#)h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TW70z]B  
apportionment formula 分摊方程式 YRr,{[e  
apportionment of estate duty 遗产税的分摊 0a#v}w^*  
appraisal 估价；评估 5??}9  
appreciable growth 可观增长 Uxi
k&M  
appreciable impact 显着影响 3}&3{kt
 
appreciable increase 可观增长 1s(]@gt  
appreciation 增值；升值 ZGsd cnz  
appreciation against other currencies 相对其他货币升值 AI#.+PrC{/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4 z26a  
appreciation tax 增值税 /c 7z[|  
appropriation 拨款；拨用；拨付 &zJ*afi)  
appropriation account 拨款帐目 )pT5"{  
Appropriation Bill 拨款法案 vw(ecs^C  
appropriation-in-aid system 补助拨款办法 
r]DU  
approved assets 核准资产 (_CvN=A  
approved basket stock 认可一篮子证券 3 H5  
approved budget 核准预算 n:) [%on  
approved charitable donation 认可慈善捐款 )b>misb/  
approved charitable institution 认可慈善机构 ,|>>z#Rr(n  
approved currency 核准货币；认可货币 0GeL">v,:=  
approved estimates 核准预算 kR^h@@'F"  
approved estimates of expenditure 核准开支预算 Ip=QtNW3 \  
approved overseas insurer 核准海外保险人 XMT@<'fI  
approved overseas trust company 核准海外信托公司 #N>66!/V  
approved pooled investment fund 核准汇集投资基金 o$Nhx_F  
approved provident fund scheme 认可公积金计划 !Ko>   
approved provision 核准拨款 w?^[*_Y  
approved redeemable share 核准可赎回股份 c$L1aZ o  
approved regional stock 认可地区性证券 2nCc(F&+?
 
approved retirement scheme 认可退休金计划 u a_w5o7  
approved subordinated loan 核准附属贷款 _@[W[=|H  
arbitrage 套戥；套汇；套利 lNyyLLt  
arbitrageur 套戥者；套汇者 %6 GM[1__  
arbitrary amount 临时款项 /F~/&p1<\k  
arrangement 措施；安排；协定 !K}W.yv,  
arrears 欠款 s@7hoU-+  
arrears of pay 欠付薪酬 bHE.EBZ  
arrears of revenue 逾期未收税款；逾期未收的帐项 |UMm>.\'  
articles of association 组织章程；组织细则；组织章程细则 OY:rcGc`t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a`#lYM%(>  
ascertainment of profit 确定利润 uL1lB@G@  
"Asia Clear" “亚洲结算系统”