[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 &u&2D$K,tp  
allotment notice 股份配售通知；配股通知 QT_Srw@  
allotment of shares 股份分配 'zE: fLo  
allowable 可获宽免；免税的 Xz8$Xz
,O  
allowable business loss 可扣除的营业亏损 n:F@gZd`  
allowable expenses 可扣税的支出 P;jlHZ9?O  
allowance 免税额；津贴；备抵；准备金 S<*';{5~  
allowance for debts 债项的免税额 tzZ|S<e6=\  
allowance for depreciation by wear and tear 耗损折旧免税额 7Ez}k}aR<  
allowance for funeral expenses 殡殓费的免税额 P1$f}K}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HTw#U2A;+  
allowance for repairs and outgoings 修葺及支出方面的免税额 v<j2L"bj  
allowance to debtor 给债务人的津贴  KvGbDG  
alteration of capital 资本更改 %@>YNPD`E  
alternate trustee 候补受托人 :#qUMiu$  
amalgamation 合并 #uB[&GG}W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R;%^ j=Q  
ambit of charges 征税范围；收费范围 X!o@f$  
amended valuation 经修订的估值 gEE9/\>%-  
American Commodities Exchange 美国商品交易所 ZHz^S)o\[s  
American Express Bank Limited 美国运通银行 }&mj.
hGv  
American Stock Exchange 美国证券交易所 \{lE
0j7}h  
amortization 摊销 nz>K{(  
amount due from banks 存放银行同业的款项 [@g~  
amount due from banks abroad 存放海外银行同业的款项 ]XY0c6 <  
amount due from holding companies 控股公司欠款 /GyEVCc  
amount due from local banks 存放本港银行同业的款项 av)?>J~;  
amount due to banks 银行同业的存款 Il|GCj*N  
amount due to banks abroad 海外银行同业的存款 _'&k#Q  
amount due to holding companies 控股公司存款 cFw3Iw"JJ  
amount due to local banks 本港银行同业的存款 %,XI]+d  
amount due to outport banks 外埠银行同业的存款 v C^>p5F  
amount for note issue 发行纸币的款额 3=IG#6)~C  
amount of bond 担保契据的款额 $]Jf0_  
amount of consideration 代价款额 @$Yb#$/  
amount of contribution 供款数额 r-*l1([eW  
amount of indebtedness 负债款额 |"_)zQ  
amount of principal of the loan 贷款本金额 WBa /IM   
amount of rates chargeable 应征差饷数额 !W(`<d]68:  
amount of share capital 股本额 O6/xPeak  
amount of sums assured 承保款额 f7ZA837Un  
amount of variation 变动幅度 (VEp~BW@-R  
amount of vote 拨款数额 7O"hiDQ  
amount payable 应付款额 H)\4=^  
amount receivable 应收款额 &eU3(F`.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zct!/u9 Q  
analysis 分析 Y^yG/F  
ancillary risk 附属风险 RFB(d=o5S  
annual account 周年帐目；周年帐目报表；年度决算；年结 b##1hm~+ 9  
annual accounting date 年结日期 \,hrk~4U;(  
annual allowance 每年免税额；年积金；年度津贴；年津 E_]k>bf\  
annual balance 年度余额 b1H7  
annual disposable income 每年可动用收入 @FU~1u3d  
annual estimates 周年预算 pG~'shD~Dn  
annual fee 年费 `wf|uM  
annual general meeting 周年大会 v O PMgEI  
annual growth rate 年增率；每年增长率 CGkI\E  
annual long-term supplement 长期个案每年补助金 vsc&Ju%k  
annual pensionable emolument 可供计算退休金的年薪 7r['  
annual report 年报 a/:]"`)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4Mi~1iZj  
annual return 周年报表；周年申报表；每年报税表格 zx 7#)*  
Annual Return Rules 《周年报表规则》 xuF5/(__  
annual review of consumer prices 每年消费物价回顾 Et.j1M|g  
annual roll-forward basis 逐年延展方式 G8noQ_-  
annual salary 年薪 vn``0
!FX  
annual statement 年度报表；年度决算表 F'rt>YvF
 
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 G@B*E%$9  
annuitant 年金受益人 =E!x~S;N  
annuity 年金 g9`[Y~  
annuity contract 年金合约 Nkx0CG*  
annuity on human life 人寿年金 P
sp^@  
antecedent debt 先前的债项 e+l\\9v  
ante-dated cheque 倒填日期支票 !:dL~n  
anticipated expenditure 预期开支 VE*j*U j  
anticipated net profit 预期纯利 uS&LG#a  
anticipated revenue 预期收入 &lq^dFP&Su  
anti-inflation measure 反通货膨胀措施 UDMyyVd  
anti-inflationary stance 反通货膨胀立场 yZ5x88>  
apparent deficit 表面赤字 o_ (0  
apparent financial solvency 表面偿债能力 %2}C'MqS  
apparent partner 表面合伙人 `/0u{[  
application for personal assessment 个人入息课税申请书 -w\M-wc/$  
application of fund 资金应用 =tnTdp0F  
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 l^
Rm0t_  
appointed actuary 委任精算师 UP]1(S?  
appointed auditor 委任核数师；委任审计师 GY9y9HNZ  
appointed trustee 委任的受托人 ;$z7[+ M  
appointer 委任人
l0:5q?g  
apportioned pro rata 按比例分摊 ydB$4ZB3[  
apportionment 分配；分摊 N2[jO+6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TOrMXcn!/  
apportionment formula 分摊方程式 _F^$aZt?e  
apportionment of estate duty 遗产税的分摊   Y<aO  
appraisal 估价；评估 :PUK6,"5]O  
appreciable growth 可观增长 O2% `2h  
appreciable impact 显着影响 Ch7Egzl7?  
appreciable increase 可观增长 /LF3O~Go  
appreciation 增值；升值 -,|ha>r  
appreciation against other currencies 相对其他货币升值 L_k9g12  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %Ci^*zb  
appreciation tax 增值税 -zTEL(r  
appropriation 拨款；拨用；拨付 7OE[RX8!f  
appropriation account 拨款帐目 NHAH#7]M&1  
Appropriation Bill 拨款法案 ogJ<e_m  
appropriation-in-aid system 补助拨款办法 xD4$0Ppu  
approved assets 核准资产 +aj^Cs1$  
approved basket stock 认可一篮子证券 /p 5=i  
approved budget 核准预算 P.h.MA]  
approved charitable donation 认可慈善捐款 ~{P:sjs U  
approved charitable institution 认可慈善机构 6"+8M 3M l  
approved currency 核准货币；认可货币 L1{T ?aII  
approved estimates 核准预算 rnH}#u+  
approved estimates of expenditure 核准开支预算 FQ!Oxlq,Q  
approved overseas insurer 核准海外保险人 gB >pd?d  
approved overseas trust company 核准海外信托公司 <6R"h -u"  
approved pooled investment fund 核准汇集投资基金 ami09JHy  
approved provident fund scheme 认可公积金计划 S/fW/W*/}  
approved provision 核准拨款 jq[x DwPG  
approved redeemable share 核准可赎回股份 AEqq1A
 
approved regional stock 认可地区性证券 pC
^2Rzf  
approved retirement scheme 认可退休金计划 F"[3c6yF  
approved subordinated loan 核准附属贷款 8%-%AWF]  
arbitrage 套戥；套汇；套利 vK:QX$b  
arbitrageur 套戥者；套汇者 [;FofuZ  
arbitrary amount 临时款项 <s
c\EK  
arrangement 措施；安排；协定 nP;;MX:B  
arrears 欠款 ZV( w
  
arrears of pay 欠付薪酬 ~&KX-AC@  
arrears of revenue 逾期未收税款；逾期未收的帐项 np=kTJ  
articles of association 组织章程；组织细则；组织章程细则 HCazwX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )!sa)\E?  
ascertainment of profit 确定利润 u7#z^r  
"Asia Clear" “亚洲结算系统”