[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 fD ?w!7f-1  
allotment notice 股份配售通知；配股通知 hxx`f-#=  
allotment of shares 股份分配 HC/?o0  
allowable 可获宽免；免税的 [-'LJG Wb<  
allowable business loss 可扣除的营业亏损 (GXFPEH8  
allowable expenses 可扣税的支出 7=[/J*-m  
allowance 免税额；津贴；备抵；准备金 co
[  
allowance for debts 债项的免税额 40R7@Vaf  
allowance for depreciation by wear and tear 耗损折旧免税额 A_JNj8<6r  
allowance for funeral expenses 殡殓费的免税额 7/GL@H  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,1|0]:  
allowance for repairs and outgoings 修葺及支出方面的免税额 O>kM2xw  
allowance to debtor 给债务人的津贴 (=/}i'  
alteration of capital 资本更改 [V_\SQV0  
alternate trustee 候补受托人 -Gmg&yQ9  
amalgamation 合并 |&0zAP"\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mVdg0  
ambit of charges 征税范围；收费范围 -VhxnhS  
amended valuation 经修订的估值 7bC)Co#:  
American Commodities Exchange 美国商品交易所 i
!dQ Sdf  
American Express Bank Limited 美国运通银行 ;}E$>]*Yn  
American Stock Exchange 美国证券交易所 l F*x\AT  
amortization 摊销 <A@qN95m  
amount due from banks 存放银行同业的款项 BhC>G2 ^7  
amount due from banks abroad 存放海外银行同业的款项 ~sbn"OS+  
amount due from holding companies 控股公司欠款 Y[Kpd[)[v  
amount due from local banks 存放本港银行同业的款项 eL{6;.C  
amount due to banks 银行同业的存款 ^.~m4t`U  
amount due to banks abroad 海外银行同业的存款 o`<ps$ yT  
amount due to holding companies 控股公司存款 }N%uQP#I  
amount due to local banks 本港银行同业的存款 bbxo!K m"  
amount due to outport banks 外埠银行同业的存款 :zLeS-  
amount for note issue 发行纸币的款额 !;h`J:dN  
amount of bond 担保契据的款额 |]'0z0>  
amount of consideration 代价款额 Xgyi}~AoaU  
amount of contribution 供款数额 *zTEK:+_  
amount of indebtedness 负债款额 ,%E
GM+  
amount of principal of the loan 贷款本金额 8bI;xjK^Q  
amount of rates chargeable 应征差饷数额 ^F4h:  
amount of share capital 股本额 gL}x|Q2`  
amount of sums assured 承保款额 -/3D0`R  
amount of variation 变动幅度 @'fWS^ ;&  
amount of vote 拨款数额 c&;Xjy  
amount payable 应付款额 w!~85""  
amount receivable 应收款额 &JHqUVs^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5;_&C=[  
analysis 分析 `=JGlN7  
ancillary risk 附属风险 gO
,2:,  
annual account 周年帐目；周年帐目报表；年度决算；年结 #xBh62yIuP  
annual accounting date 年结日期 fs;pX/:FR  
annual allowance 每年免税额；年积金；年度津贴；年津 bFtzwa5Gc  
annual balance 年度余额 ] R-<v&O  
annual disposable income 每年可动用收入 bo04y)Iz  
annual estimates 周年预算 _rjB.  
annual fee 年费 PWbi`qF)r  
annual general meeting 周年大会 6BIr{SY  
annual growth rate 年增率；每年增长率 a0=>@?  
annual long-term supplement 长期个案每年补助金 &&K"3"um  
annual pensionable emolument 可供计算退休金的年薪 )h,
-zAnZ  
annual report 年报 85 <%L:EC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tX 3y{W10"  
annual return 周年报表；周年申报表；每年报税表格 1y}tPkOe7O  
Annual Return Rules 《周年报表规则》 G0&'B6I>  
annual review of consumer prices 每年消费物价回顾 /Vy,6:$H3  
annual roll-forward basis 逐年延展方式 tX7TP(  
annual salary 年薪 'e5,%"5(c  
annual statement 年度报表；年度决算表 I^itlQ  
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 =VOl *  
annuitant 年金受益人 hsZ}FLStJ  
annuity 年金 -P[bA0N,  
annuity contract 年金合约 t o2y#4'.  
annuity on human life 人寿年金 d6ABgQi0  
antecedent debt 先前的债项 m.DC  
ante-dated cheque 倒填日期支票 ^dCSk==  
anticipated expenditure 预期开支 (X(c.Jj  
anticipated net profit 预期纯利 `R{ ZED l'  
anticipated revenue 预期收入 fw+ VR.#2H  
anti-inflation measure 反通货膨胀措施 V^5Z9!
  
anti-inflationary stance 反通货膨胀立场 "R9^X3;  
apparent deficit 表面赤字 @(_f}SgfE  
apparent financial solvency 表面偿债能力 ]n$&|@  
apparent partner 表面合伙人 pSh$#]mZ`  
application for personal assessment 个人入息课税申请书 W9%B9~\G;+  
application of fund 资金应用 rtY4B~_  
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}f;_NX  
appointed actuary 委任精算师 %5|DdpES  
appointed auditor 委任核数师；委任审计师 #7yy7Y5  
appointed trustee 委任的受托人 ug. 'OR  
appointer 委任人 [$P.ek<  
apportioned pro rata 按比例分摊 StWF66u34&  
apportionment 分配；分摊 
Kt/Wd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8bP4  
apportionment formula 分摊方程式 2i_X{!0}  
apportionment of estate duty 遗产税的分摊 !-B r?  
appraisal 估价；评估 k=8LhO  
appreciable growth 可观增长 *, RxOz2=  
appreciable impact 显着影响 Xsit4Ma  
appreciable increase 可观增长 ZFO*D79:K  
appreciation 增值；升值 JHIXTy__  
appreciation against other currencies 相对其他货币升值 2=p"%YSn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aq<QKnU  
appreciation tax 增值税 ;?'=*+'>  
appropriation 拨款；拨用；拨付 Q]NGd 0J  
appropriation account 拨款帐目 xFy%&SKHg  
Appropriation Bill 拨款法案 k>;a5'S  
appropriation-in-aid system 补助拨款办法 g7),si*  
approved assets 核准资产 HG)c\b  
approved basket stock 认可一篮子证券 &6}] v:  
approved budget 核准预算 EU@XLm6  
approved charitable donation 认可慈善捐款 sg!*%*XQ  
approved charitable institution 认可慈善机构 b1NB:  
approved currency 核准货币；认可货币 J~URv)g  
approved estimates 核准预算  }j /r  
approved estimates of expenditure 核准开支预算 sM8AORd  
approved overseas insurer 核准海外保险人 LwL\CE_6+  
approved overseas trust company 核准海外信托公司 $bi@,&t;  
approved pooled investment fund 核准汇集投资基金 < {yQNXf[  
approved provident fund scheme 认可公积金计划 y$^.HI02jP  
approved provision 核准拨款 RS`~i8e'  
approved redeemable share 核准可赎回股份  T24?1  
approved regional stock 认可地区性证券 Z/>0P*
F  
approved retirement scheme 认可退休金计划 j*05!j<'  
approved subordinated loan 核准附属贷款 oy!Dm4F  
arbitrage 套戥；套汇；套利 z`Cq,Sz/  
arbitrageur 套戥者；套汇者 ,)
JSXo  
arbitrary amount 临时款项 KB^i=+xr  
arrangement 措施；安排；协定 |L"!^Y#=D  
arrears 欠款 en6oFPG  
arrears of pay 欠付薪酬 Jxy94y*  
arrears of revenue 逾期未收税款；逾期未收的帐项 CWk65tcF  
articles of association 组织章程；组织细则；组织章程细则 gQ=g,
X4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b!ea(D!:  
ascertainment of profit 确定利润 ,J0BG0jB^u  
"Asia Clear" “亚洲结算系统”