[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 eyefWn&  
allotment notice 股份配售通知；配股通知 pcau}5 .  
allotment of shares 股份分配 Uh7v@YMC  
allowable 可获宽免；免税的
}~#pEX~j*  
allowable business loss 可扣除的营业亏损 Em?d*z  
allowable expenses 可扣税的支出 _8"O$w  
allowance 免税额；津贴；备抵；准备金 +lJG(Qd  
allowance for debts 债项的免税额 dA@'b5N{"  
allowance for depreciation by wear and tear 耗损折旧免税额 :80Z6F.k`  
allowance for funeral expenses 殡殓费的免税额 %{YN
70/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $"0 MU  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ae69>bkE0  
allowance to debtor 给债务人的津贴 Nndddk`  
alteration of capital 资本更改 ?dD&p8{  
alternate trustee 候补受托人 x;-. ZVF
 
amalgamation 合并 [PQ?#:r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R16 '?,  
ambit of charges 征税范围；收费范围 '6Ay&A3N]  
amended valuation 经修订的估值 ()K " c#  
American Commodities Exchange 美国商品交易所 .{
44a$)  
American Express Bank Limited 美国运通银行 2r mSo&3@s  
American Stock Exchange 美国证券交易所 +6UVn\9Q  
amortization 摊销 + `  s@  
amount due from banks 存放银行同业的款项 ^dP KDrKxh  
amount due from banks abroad 存放海外银行同业的款项 b'J'F;zh>  
amount due from holding companies 控股公司欠款 /J04^6  
amount due from local banks 存放本港银行同业的款项 Mu2  
amount due to banks 银行同业的存款 ,oaw0Vw  
amount due to banks abroad 海外银行同业的存款 + |bmT   
amount due to holding companies 控股公司存款 0TN;86Mo  
amount due to local banks 本港银行同业的存款 X>NhZ5\  
amount due to outport banks 外埠银行同业的存款 c6nflk.l  
amount for note issue 发行纸币的款额 8>X d
2X  
amount of bond 担保契据的款额 }-~X4u#  
amount of consideration 代价款额 ~=8u N<  
amount of contribution 供款数额 KN7^:cC  
amount of indebtedness 负债款额 T/^Hz4uA7  
amount of principal of the loan 贷款本金额 MF~H" D n  
amount of rates chargeable 应征差饷数额 %Eb%V($  
amount of share capital 股本额 1AG=%F|.  
amount of sums assured 承保款额 e=4+$d  
amount of variation 变动幅度 PQK(0iCo4  
amount of vote 拨款数额 (T!9SU  
amount payable 应付款额 jy giG&H  
amount receivable 应收款额 {?J/c{=/P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S+'rG+NJ  
analysis 分析 M7ers|&{  
ancillary risk 附属风险 ]%BWIqbr  
annual account 周年帐目；周年帐目报表；年度决算；年结 J9\a{c;.  
annual accounting date 年结日期 @y82L8G/  
annual allowance 每年免税额；年积金；年度津贴；年津 uL3Eq>~x  
annual balance 年度余额 uq,
{tV  
annual disposable income 每年可动用收入 <$F\Nk|x  
annual estimates 周年预算 YnxRg  
annual fee 年费 UW9?p}F  
annual general meeting 周年大会 ~zSCg|"r  
annual growth rate 年增率；每年增长率 5B&;uY   
annual long-term supplement 长期个案每年补助金 $BFvF ,n  
annual pensionable emolument 可供计算退休金的年薪 Q$:![}[(  
annual report 年报 EhO|~A*R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -O&CI)`;B  
annual return 周年报表；周年申报表；每年报税表格 YO}1( m  
Annual Return Rules 《周年报表规则》 U$ F{nZ1  
annual review of consumer prices 每年消费物价回顾 z I+\Oll#Q  
annual roll-forward basis 逐年延展方式 Qu}W/j|3  
annual salary 年薪 3t<a $i
 
annual statement 年度报表；年度决算表 _~rI+lA  
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 /9zE^YcT  
annuitant 年金受益人 l5g$vh\aQ]  
annuity 年金 ?Y:8eD"*  
annuity contract 年金合约 94 e): jS  
annuity on human life 人寿年金 2Fz|fW_  
antecedent debt 先前的债项 X=Ys<TM,  
ante-dated cheque 倒填日期支票 {_Lgtu  
anticipated expenditure 预期开支 jCrpL~tWT  
anticipated net profit 预期纯利 GrTulN?  
anticipated revenue 预期收入 ^bc;[x&N  
anti-inflation measure 反通货膨胀措施 yv\#8I:qh  
anti-inflationary stance 反通货膨胀立场 Ux #x#N  
apparent deficit 表面赤字 ukvtQz)  
apparent financial solvency 表面偿债能力 /F4pb]U!*  
apparent partner 表面合伙人 $Bj;D=d@V  
application for personal assessment 个人入息课税申请书 ++aL4:  
application of fund 资金应用 K-f1{ 0  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =xNv\e  
appointed actuary 委任精算师 ^S)cjH`P  
appointed auditor 委任核数师；委任审计师 4<cz--g  
appointed trustee 委任的受托人 ZR$'u%+g'  
appointer 委任人 ,_X/Gb6)  
apportioned pro rata 按比例分摊 >[Ye  
apportionment 分配；分摊 M/q E2L[y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o$[z],RO  
apportionment formula 分摊方程式 @FC"nM  
apportionment of estate duty 遗产税的分摊 zCOgBT~p  
appraisal 估价；评估 C=s1R;"H  
appreciable growth 可观增长 aB]m*~  
appreciable impact 显着影响 u~3%bJ]  
appreciable increase 可观增长 z81esXl  
appreciation 增值；升值 0b/WpP  
appreciation against other currencies 相对其他货币升值 #[
e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2MATpV#BT  
appreciation tax 增值税 ?x+Z)`w_  
appropriation 拨款；拨用；拨付 wtT}V=_  
appropriation account 拨款帐目 rz"txN  
Appropriation Bill 拨款法案 %0$qP0|`3I  
appropriation-in-aid system 补助拨款办法 xS7$%w['  
approved assets 核准资产 @JvPx0  
approved basket stock 认可一篮子证券 ;L|uIg;.s  
approved budget 核准预算 A<6%r7&B'  
approved charitable donation 认可慈善捐款 ?d4m!HgR  
approved charitable institution 认可慈善机构 jS;J:$>^  
approved currency 核准货币；认可货币 U,+[5sbo  
approved estimates 核准预算 3Wwj p  
approved estimates of expenditure 核准开支预算 nOQa_G]Gz  
approved overseas insurer 核准海外保险人 `'\t$nU  
approved overseas trust company 核准海外信托公司 ?KITC;\\  
approved pooled investment fund 核准汇集投资基金 '{[5M!B  
approved provident fund scheme 认可公积金计划 k^ YO%_  
approved provision 核准拨款 aA'|Rg,  
approved redeemable share 核准可赎回股份 Qj3a_p$)P  
approved regional stock 认可地区性证券 {8R"O{  
approved retirement scheme 认可退休金计划 D;I6Q1I  
approved subordinated loan 核准附属贷款 })w* m  
arbitrage 套戥；套汇；套利 uZZU{U9h  
arbitrageur 套戥者；套汇者 R
Jy=pNztm  
arbitrary amount 临时款项 8scc%t7  
arrangement 措施；安排；协定 U~W
?s(Cy%  
arrears 欠款 >XO
iu#kC  
arrears of pay 欠付薪酬 2o#,kGd  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?x^z]N|P  
articles of association 组织章程；组织细则；组织章程细则 LGc&o]k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nuoPg3Nl  
ascertainment of profit 确定利润 oQv3GpO  
"Asia Clear" “亚洲结算系统”