[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 UON=7}=$&  
allotment notice 股份配售通知；配股通知 K khuPBd2  
allotment of shares 股份分配 KkZx6A)$u  
allowable 可获宽免；免税的 Zu.hcDw1  
allowable business loss 可扣除的营业亏损 -5b|nQuY  
allowable expenses 可扣税的支出 kM506U<g  
allowance 免税额；津贴；备抵；准备金 ;stuTj@vH  
allowance for debts 债项的免税额 ByY2KJ7  
allowance for depreciation by wear and tear 耗损折旧免税额 Bib<ySCre  
allowance for funeral expenses 殡殓费的免税额 euB1}M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 N1ipK9a  
allowance for repairs and outgoings 修葺及支出方面的免税额 $(9QnH1KY  
allowance to debtor 给债务人的津贴 3:x(2 A  
alteration of capital 资本更改 2'?'dfj  
alternate trustee 候补受托人 tLy:F*1i  
amalgamation 合并 ZRxOXt&;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J#..xJ?XRD  
ambit of charges 征税范围；收费范围 =IC.FT}  
amended valuation 经修订的估值 @PvO;]]%  
American Commodities Exchange 美国商品交易所 #-;c!<2  
American Express Bank Limited 美国运通银行 )$n%4 :  
American Stock Exchange 美国证券交易所 !kE5]<H\  
amortization 摊销 O=2|'L'h!  
amount due from banks 存放银行同业的款项 J{ju3jo  
amount due from banks abroad 存放海外银行同业的款项 ",b:rgpRp  
amount due from holding companies 控股公司欠款 bgorW"'  
amount due from local banks 存放本港银行同业的款项 ">bhxXeiN  
amount due to banks 银行同业的存款 _= v4Iz0  
amount due to banks abroad 海外银行同业的存款 E
H|+S  
amount due to holding companies 控股公司存款 mw 28E\U  
amount due to local banks 本港银行同业的存款 ""-wM~^D  
amount due to outport banks 外埠银行同业的存款 -$Z1X_~;)<  
amount for note issue 发行纸币的款额 u(f  
amount of bond 担保契据的款额 /]`@.mZ9:  
amount of consideration 代价款额 L0wT:x*  
amount of contribution 供款数额 efQ8jO  
amount of indebtedness 负债款额 =npE?wK  
amount of principal of the loan 贷款本金额 ?#K.D vGJ  
amount of rates chargeable 应征差饷数额 StI N+S@Z  
amount of share capital 股本额 zgAU5cw  
amount of sums assured 承保款额 IIR+qJ__|  
amount of variation 变动幅度 OMLU ;,4  
amount of vote 拨款数额 Cb;6yE)!Z  
amount payable 应付款额 8S1@,O,  
amount receivable 应收款额 e"04jd/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cdMSC7l!  
analysis 分析 2`f{D~w  
ancillary risk 附属风险 KO

y{?  
annual account 周年帐目；周年帐目报表；年度决算；年结 i|^Q{3?o#  
annual accounting date 年结日期 *kLFs|U  
annual allowance 每年免税额；年积金；年度津贴；年津 z(\aJW  
annual balance 年度余额 FHOw ]"#  
annual disposable income 每年可动用收入 ,clbD4  
annual estimates 周年预算 ]@$^Ju
,  
annual fee 年费 arL>{mj  
annual general meeting 周年大会 ;_cTrjMv\  
annual growth rate 年增率；每年增长率 @Go_5X(  
annual long-term supplement 长期个案每年补助金 ^@^8iZ  
annual pensionable emolument 可供计算退休金的年薪 m# {'9 |  
annual report 年报 xWG@<}H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1 (<n^\J(  
annual return 周年报表；周年申报表；每年报税表格 B(W~]i  
Annual Return Rules 《周年报表规则》 *O_fw 0jV  
annual review of consumer prices 每年消费物价回顾 JH.XZM&  
annual roll-forward basis 逐年延展方式 f]NLR>$L}  
annual salary 年薪 kk=n&M  
annual statement 年度报表；年度决算表 ly%^\
jW  
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 ;73S;IPR  
annuitant 年金受益人 =7Ud-5c  
annuity 年金 0>|q [SC  
annuity contract 年金合约 xTAfVN  
annuity on human life 人寿年金 y[ dBmTY  
antecedent debt 先前的债项 #kW=|8X  
ante-dated cheque 倒填日期支票 [\ao#f0WR  
anticipated expenditure 预期开支 px;~20$e  
anticipated net profit 预期纯利 %L.S~dN6  
anticipated revenue 预期收入 Bq8#'K2i
,  
anti-inflation measure 反通货膨胀措施 tYD8Y  
anti-inflationary stance 反通货膨胀立场 `LkrG9KV{  
apparent deficit 表面赤字 5sY
$  
apparent financial solvency 表面偿债能力 puOtF YZ\  
apparent partner 表面合伙人 /!Rva"  
application for personal assessment 个人入息课税申请书 ud/!@WG  
application of fund 资金应用 TZgtu+&  
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 oywiX@]~7  
appointed actuary 委任精算师 45JL{YRN  
appointed auditor 委任核数师；委任审计师 e4YfJd  
appointed trustee 委任的受托人 tb&?BCp  
appointer 委任人 Al yJ!f"Y  
apportioned pro rata 按比例分摊 $>/d)o  
apportionment 分配；分摊 8>C4w 5kF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fJLl-H  
apportionment formula 分摊方程式 6(E4l5%  
apportionment of estate duty 遗产税的分摊 'Dfs&sm  
appraisal 估价；评估 +-!3ruwSn  
appreciable growth 可观增长 Z|qI[uiO  
appreciable impact 显着影响 )w].m  
appreciable increase 可观增长 ;#Po}8Y=  
appreciation 增值；升值 Mq91HmC(@  
appreciation against other currencies 相对其他货币升值 ^2'Y=g>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gpu[<Z4  
appreciation tax 增值税 0 ca0-vY  
appropriation 拨款；拨用；拨付 ci;2XLAM  
appropriation account 拨款帐目 P` Zon  
Appropriation Bill 拨款法案 t=7Gfv
 
appropriation-in-aid system 补助拨款办法 XIIq0I  
approved assets 核准资产 4u5j 7`O  
approved basket stock 认可一篮子证券 6/;YS[jX  
approved budget 核准预算 6[t<g=  
approved charitable donation 认可慈善捐款 od!44p]  
approved charitable institution 认可慈善机构 &eV5#Ph  
approved currency 核准货币；认可货币 v6)QLp
 
approved estimates 核准预算 f,O10`4s  
approved estimates of expenditure 核准开支预算 Xq1#rK(  
approved overseas insurer 核准海外保险人 I!/EQO|  
approved overseas trust company 核准海外信托公司 xC< )]  
approved pooled investment fund 核准汇集投资基金 KF7w{ A){  
approved provident fund scheme 认可公积金计划 Qy:yz  
approved provision 核准拨款 `ulQ C  
approved redeemable share 核准可赎回股份 5j`sJvq  
approved regional stock 认可地区性证券 8ve-g\C8 H  
approved retirement scheme 认可退休金计划 >"/TiQt  
approved subordinated loan 核准附属贷款 0s`6d ;  
arbitrage 套戥；套汇；套利 e,OXngC  
arbitrageur 套戥者；套汇者 ]:f.="  
arbitrary amount 临时款项 ytj});,>  
arrangement 措施；安排；协定 i7dDklj4  
arrears 欠款 pqg2#@F.  
arrears of pay 欠付薪酬 cEHpa%_5  
arrears of revenue 逾期未收税款；逾期未收的帐项 7}xQ4M\u$  
articles of association 组织章程；组织细则；组织章程细则 Z&^vEQ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q^{TcL8  
ascertainment of profit 确定利润 i<S
\x  
"Asia Clear" “亚洲结算系统”