[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 UkC'`NWF*  
allotment notice 股份配售通知；配股通知 =
]1g*~%  
allotment of shares 股份分配 6xu%M&h t  
allowable 可获宽免；免税的 7t+H94KG7  
allowable business loss 可扣除的营业亏损 R#s_pW{op  
allowable expenses 可扣税的支出 18]Q4s8E  
allowance 免税额；津贴；备抵；准备金 UI*&@!%bzp  
allowance for debts 债项的免税额 l|M|;5TW  
allowance for depreciation by wear and tear 耗损折旧免税额 E CPSE{  
allowance for funeral expenses 殡殓费的免税额 ypx`!2Q$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0f9U:)1z  
allowance for repairs and outgoings 修葺及支出方面的免税额 !
p_l(@f  
allowance to debtor 给债务人的津贴 ^!x qOp!  
alteration of capital 资本更改 ,C|aiSh0-  
alternate trustee 候补受托人 juxAyds  
amalgamation 合并 /Z]hX*QR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W!1 B~NH#  
ambit of charges 征税范围；收费范围 V@K^9R,|  
amended valuation 经修订的估值 o5G]|JM_  
American Commodities Exchange 美国商品交易所 [YJ*zO  
American Express Bank Limited 美国运通银行 m<!CF3g  
American Stock Exchange 美国证券交易所 Hio+k^  
amortization 摊销 [~?6jnp  
amount due from banks 存放银行同业的款项 1[\I9dv2  
amount due from banks abroad 存放海外银行同业的款项 r>
G||/Z  
amount due from holding companies 控股公司欠款 BL%3[JQ  
amount due from local banks 存放本港银行同业的款项 m;PTO$--  
amount due to banks 银行同业的存款 U\>k>|Jr{  
amount due to banks abroad 海外银行同业的存款 !. :b}t  
amount due to holding companies 控股公司存款
}xY|z"&  
amount due to local banks 本港银行同业的存款 GqgJ]m  
amount due to outport banks 外埠银行同业的存款 -o5 7"r^x  
amount for note issue 发行纸币的款额 eQIS`T  
amount of bond 担保契据的款额 EW/NH&{  
amount of consideration 代价款额 ML%JTx0+Z  
amount of contribution 供款数额 }MtORqK  
amount of indebtedness 负债款额 ac8su0  
amount of principal of the loan 贷款本金额 >
"Zn# FY  
amount of rates chargeable 应征差饷数额 Se(apQH  
amount of share capital 股本额 /K_*Drk>  
amount of sums assured 承保款额 5xa!L@)`wF  
amount of variation 变动幅度 Vc+~yh.)  
amount of vote 拨款数额 Y>K8^GS  
amount payable 应付款额 f|2QI~R  
amount receivable 应收款额 A$?o3--#]G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4ZB]n,pfT  
analysis 分析 ~!_UDD  
ancillary risk 附属风险 ~L.5;8a3Pe  
annual account 周年帐目；周年帐目报表；年度决算；年结 {6F]w_\  
annual accounting date 年结日期 H-8_&E?6m  
annual allowance 每年免税额；年积金；年度津贴；年津 iu{QHjZK(  
annual balance 年度余额 fmFs  
annual disposable income 每年可动用收入 h9rrkV9  
annual estimates 周年预算 oOGFg3X  
annual fee 年费 /}s#   
annual general meeting 周年大会 %t$)sg]  
annual growth rate 年增率；每年增长率 OGW0lnQ/  
annual long-term supplement 长期个案每年补助金 .iST!nh  
annual pensionable emolument 可供计算退休金的年薪 P+,YWp  
annual report 年报 nDNK}O~'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c32"$g  
annual return 周年报表；周年申报表；每年报税表格 M$3/jl*#}  
Annual Return Rules 《周年报表规则》 )7WLbj!M  
annual review of consumer prices 每年消费物价回顾 /1r{z1pv\  
annual roll-forward basis 逐年延展方式 &CfzhIi*!  
annual salary 年薪 ?y^ ix+M  
annual statement 年度报表；年度决算表 7QaZ|\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 l#]+I YD  
annuitant 年金受益人 <p[ RhP  
annuity 年金 @! jpJ}  
annuity contract 年金合约 $ccCI \  
annuity on human life 人寿年金 Bhe0z|&  
antecedent debt 先前的债项 2F:X:f  
ante-dated cheque 倒填日期支票 `[tYe<  
anticipated expenditure 预期开支  Sbj{)  
anticipated net profit 预期纯利 :Y)G-:S+  
anticipated revenue 预期收入 n'@XgUI,  
anti-inflation measure 反通货膨胀措施
q{7+N1 "  
anti-inflationary stance 反通货膨胀立场 bbWW|PtWwP  
apparent deficit 表面赤字 5%"0  
apparent financial solvency 表面偿债能力 >P2QL>P  
apparent partner 表面合伙人 _61tE  
application for personal assessment 个人入息课税申请书 ;5}"2hU>  
application of fund 资金应用 ak(P<OC-  
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 &I/C^/F&  
appointed actuary 委任精算师 K?V' ?s  
appointed auditor 委任核数师；委任审计师 x%RE3J-  
appointed trustee 委任的受托人 Ft8ii|-  
appointer 委任人 g+=f=5I3  
apportioned pro rata 按比例分摊 OPDR
V\  
apportionment 分配；分摊 |l,0bkY@&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F/D/1w^ iR  
apportionment formula 分摊方程式 iRL|u~bj  
apportionment of estate duty 遗产税的分摊 6)9X+U@  
appraisal 估价；评估 Y IVN;:B.  
appreciable growth 可观增长 =7zvp,B  
appreciable impact 显着影响 ~93+Oxg  
appreciable increase 可观增长 M532>+A]Za  
appreciation 增值；升值 G3t\2E9S  
appreciation against other currencies 相对其他货币升值 Il!#]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !^w}Sp  
appreciation tax 增值税 k7bfgb {  
appropriation 拨款；拨用；拨付 AHTQF#U^  
appropriation account 拨款帐目 $p.0[A(N  
Appropriation Bill 拨款法案 '>UQsAvm  
appropriation-in-aid system 补助拨款办法 PL*kjrLu7  
approved assets 核准资产 wU5= '  
approved basket stock 认可一篮子证券 u]t#Vf-$u  
approved budget 核准预算 g=kuM  
approved charitable donation 认可慈善捐款 `wLMJ,@f.  
approved charitable institution 认可慈善机构 5 ~xv"S(E}  
approved currency 核准货币；认可货币 h?&S* )1  
approved estimates 核准预算 {IQCA-AI  
approved estimates of expenditure 核准开支预算 )>WSuf j  
approved overseas insurer 核准海外保险人 q6V\n:hKV  
approved overseas trust company 核准海外信托公司 XNB4KjT  
approved pooled investment fund 核准汇集投资基金 !* =+E%7  
approved provident fund scheme 认可公积金计划 qF4pTQf  
approved provision 核准拨款 M!]g36h[  
approved redeemable share 核准可赎回股份 p}k\l dmh{  
approved regional stock 认可地区性证券 (\$=+' hy  
approved retirement scheme 认可退休金计划 BxGz4  
approved subordinated loan 核准附属贷款 %hb! 1I  
arbitrage 套戥；套汇；套利 LF_am*F  
arbitrageur 套戥者；套汇者 <@H=XEn  
arbitrary amount 临时款项 ?L6ACi`9  
arrangement 措施；安排；协定 Xq.GvZS`  
arrears 欠款 PD@@4@^
 
arrears of pay 欠付薪酬 O.wk
*m!9  
arrears of revenue 逾期未收税款；逾期未收的帐项 m*H6\on:  
articles of association 组织章程；组织细则；组织章程细则 ;NrU|g/ksX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0D_{LBO6LU  
ascertainment of profit 确定利润 1 $rrfg  
"Asia Clear" “亚洲结算系统”