[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 -jgysBw+Xb  
allotment notice 股份配售通知；配股通知 WN(ymcdYB  
allotment of shares 股份分配 y;mj^/SxK  
allowable 可获宽免；免税的 DeR='7n  
allowable business loss 可扣除的营业亏损 }:0uo5B7  
allowable expenses 可扣税的支出 '$4O!YI9@  
allowance 免税额；津贴；备抵；准备金 G}5#l  
allowance for debts 债项的免税额 @ '@:sM_  
allowance for depreciation by wear and tear 耗损折旧免税额 ]yjl~3  
allowance for funeral expenses 殡殓费的免税额 QL6C,#6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &/ /wSlL3  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^F?&|clM/  
allowance to debtor 给债务人的津贴 b:qY gg  
alteration of capital 资本更改 o=FE5"t  
alternate trustee 候补受托人 >!_Xgw  
amalgamation 合并 rc+C?)S  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8/)qTUx:  
ambit of charges 征税范围；收费范围 $/6 ;9d^  
amended valuation 经修订的估值 QwhRNnE=  
American Commodities Exchange 美国商品交易所 ?#yV3 h|Ij  
American Express Bank Limited 美国运通银行 |ZodlYF  
American Stock Exchange 美国证券交易所 u77E! z4Uz  
amortization 摊销 ~|wbP6</:-  
amount due from banks 存放银行同业的款项 `eu9dLzH  
amount due from banks abroad 存放海外银行同业的款项 f+rz|(6vs{  
amount due from holding companies 控股公司欠款 XqM3<~$  
amount due from local banks 存放本港银行同业的款项 2pdvWWh3l  
amount due to banks 银行同业的存款 OL_{_K(w  
amount due to banks abroad 海外银行同业的存款 FU=w(< R;  
amount due to holding companies 控股公司存款 >0p$(>N]  
amount due to local banks 本港银行同业的存款 JdZ+Hp3.  
amount due to outport banks 外埠银行同业的存款 "c}@V*cO<d  
amount for note issue 发行纸币的款额 JG{j)O|L  
amount of bond 担保契据的款额 L 8{\r$  
amount of consideration 代价款额 099sN"kf  
amount of contribution 供款数额 @( n^T  
amount of indebtedness 负债款额 =^ T\Xs;GK  
amount of principal of the loan 贷款本金额 &rkEK4  
amount of rates chargeable 应征差饷数额 9&RFO$WH  
amount of share capital 股本额 FI"`DMb}  
amount of sums assured 承保款额 Kx_h1{  
amount of variation 变动幅度 jqr1V_3(  
amount of vote 拨款数额 0Z{j>=$  
amount payable 应付款额 bQ|V!mrN}  
amount receivable 应收款额 E^U0f/5 m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @ P|LLG'  
analysis 分析 fO#vF.k%  
ancillary risk 附属风险 }w4QP+ x  
annual account 周年帐目；周年帐目报表；年度决算；年结 V.wqZ {G  
annual accounting date 年结日期 5B BD.!  
annual allowance 每年免税额；年积金；年度津贴；年津 pLv$\MiZ  
annual balance 年度余额 #07gd#j4  
annual disposable income 每年可动用收入 0ZQ'_g|%  
annual estimates 周年预算 dg4vc][  
annual fee 年费 2w)-\/j}  
annual general meeting 周年大会 !x'/9^i~v  
annual growth rate 年增率；每年增长率 G\NPV
'  
annual long-term supplement 长期个案每年补助金 0a"igq9t  
annual pensionable emolument 可供计算退休金的年薪 @29U@T  
annual report 年报 .f+TZDUO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &~CY]PN.  
annual return 周年报表；周年申报表；每年报税表格 43V}#DA@  
Annual Return Rules 《周年报表规则》 mDZ*E!B  
annual review of consumer prices 每年消费物价回顾 uYrfm:4S  
annual roll-forward basis 逐年延展方式 :x_'i_w  
annual salary 年薪 .jMq  
annual statement 年度报表；年度决算表 %v2R.?F8  
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 J*9 $;  
annuitant 年金受益人 HYmn:?H  
annuity 年金 OT&k.!=  
annuity contract 年金合约 B:7mpSnEQ  
annuity on human life 人寿年金 "kZ[N'z(  
antecedent debt 先前的债项 u+{a8=  
ante-dated cheque 倒填日期支票 7 I >G{  
anticipated expenditure 预期开支 vX]Gf4,  
anticipated net profit 预期纯利 "fq{Y~F%`  
anticipated revenue 预期收入 |F#1C9]P  
anti-inflation measure 反通货膨胀措施 ]r_;dYa  
anti-inflationary stance 反通货膨胀立场 vOg#Dqn-  
apparent deficit 表面赤字 _ 84ut  
apparent financial solvency 表面偿债能力 H.UX,O@  
apparent partner 表面合伙人 Mfv1Os:ST  
application for personal assessment 个人入息课税申请书 tnLAJ+-M  
application of fund 资金应用 ^wS5>lf7p  
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 >ooZj9:'  
appointed actuary 委任精算师 ;NRF=d>  
appointed auditor 委任核数师；委任审计师 "O(9m.CZ  
appointed trustee 委任的受托人 *-
xU2  
appointer 委任人 ~Ch+5A;
 
apportioned pro rata 按比例分摊 fxT-j s#S  
apportionment 分配；分摊 T9s2bC.z55  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~H!S,"n^,P  
apportionment formula 分摊方程式 \rPbK+G.  
apportionment of estate duty 遗产税的分摊 ur$l Z0   
appraisal 估价；评估 $v Z$'(  
appreciable growth 可观增长 )XWP\ h  
appreciable impact 显着影响 *YlV-C<}W"  
appreciable increase 可观增长 S6[v;{xJ  
appreciation 增值；升值 EAeqLtFqs  
appreciation against other currencies 相对其他货币升值 |2KAo! PI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0 U
s5  
appreciation tax 增值税 0:b2(^]bg  
appropriation 拨款；拨用；拨付 uw2hMt (N  
appropriation account 拨款帐目 tr7 <]Hm:  
Appropriation Bill 拨款法案 $HJwb-I  
appropriation-in-aid system 补助拨款办法 Bp@v,)8*  
approved assets 核准资产 Onwp-!!.  
approved basket stock 认可一篮子证券 ]Zmj4vK J  
approved budget 核准预算 (64yg  
approved charitable donation 认可慈善捐款 LQjsOo  
approved charitable institution 认可慈善机构 u,6~qQczE  
approved currency 核准货币；认可货币 MR}Agu#LG  
approved estimates 核准预算 }*L(;r)q  
approved estimates of expenditure 核准开支预算 ^+g$iM[`f  
approved overseas insurer 核准海外保险人 x.q+uU$^  
approved overseas trust company 核准海外信托公司 l<N}!lG|  
approved pooled investment fund 核准汇集投资基金 3$X'Y]5a  
approved provident fund scheme 认可公积金计划 -{ZWo:,r~q  
approved provision 核准拨款 w}=5ElB  
approved redeemable share 核准可赎回股份 \ <g*8?yFs  
approved regional stock 认可地区性证券 9V5 -
%Iv  
approved retirement scheme 认可退休金计划 [p<w._b i  
approved subordinated loan 核准附属贷款
xt*u4%  
arbitrage 套戥；套汇；套利 Q1+dCCY#F  
arbitrageur 套戥者；套汇者 ] KmO$4  
arbitrary amount 临时款项 =%/)m:f!^  
arrangement 措施；安排；协定 |6<p(i7  
arrears 欠款 #f+$Ddg*  
arrears of pay 欠付薪酬 N ,z6y5Lu  
arrears of revenue 逾期未收税款；逾期未收的帐项 )P+7PhE{J  
articles of association 组织章程；组织细则；组织章程细则 8-O)Xx}cU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7a~X:#  
ascertainment of profit 确定利润 Y0X-Zqk'  
"Asia Clear" “亚洲结算系统”