[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 6$urrSQ`N0  
allotment notice 股份配售通知；配股通知 /~NX<Ye&  
allotment of shares 股份分配 c]4X`3]  
allowable 可获宽免；免税的 Wk%|%/
:  
allowable business loss 可扣除的营业亏损 {=GmXd%D  
allowable expenses 可扣税的支出 2;v:Z^&  
allowance 免税额；津贴；备抵；准备金 oco,sxT  
allowance for debts 债项的免税额 vi##E0,N'^  
allowance for depreciation by wear and tear 耗损折旧免税额 W.j^ L;  
allowance for funeral expenses 殡殓费的免税额 h4`8C]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w"' Pn`T  
allowance for repairs and outgoings 修葺及支出方面的免税额 I$; `^z  
allowance to debtor 给债务人的津贴 [G}dPXD  
alteration of capital 资本更改 +#Pb@^6"m  
alternate trustee 候补受托人 :nIMZRJ_!E  
amalgamation 合并 05wkUo:9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n41#  
ambit of charges 征税范围；收费范围 j\ y!  
amended valuation 经修订的估值 Y$JVxly  
American Commodities Exchange 美国商品交易所 v9f+ {Y%-  
American Express Bank Limited 美国运通银行 poQ_r<I  
American Stock Exchange 美国证券交易所 spa:5]B  
amortization 摊销 M/o?D <'  
amount due from banks 存放银行同业的款项 kLgkUck8]  
amount due from banks abroad 存放海外银行同业的款项 MLd;UHU  
amount due from holding companies 控股公司欠款 >=N-P<%  
amount due from local banks 存放本港银行同业的款项 : @|Rj_S;  
amount due to banks 银行同业的存款 K#OL/2^ 5  
amount due to banks abroad 海外银行同业的存款 IWv(GQx  
amount due to holding companies 控股公司存款 wpZ"B+oK!  
amount due to local banks 本港银行同业的存款 OJe!K:  
amount due to outport banks 外埠银行同业的存款 Mq0MtC6-  
amount for note issue 发行纸币的款额 IW\^-LI.  
amount of bond 担保契据的款额 u9"kF  
amount of consideration 代价款额 ]+I9{%zB%8  
amount of contribution 供款数额 rj=as>6B  
amount of indebtedness 负债款额 yQh O-jT  
amount of principal of the loan 贷款本金额 M(C">L]8  
amount of rates chargeable 应征差饷数额 B:"D)/\  
amount of share capital 股本额 [cB^6v  
amount of sums assured 承保款额 %+'Ex]B  
amount of variation 变动幅度
zH1;h  
amount of vote 拨款数额 c6:uM 1V {  
amount payable 应付款额 N@|<3R!N*e  
amount receivable 应收款额
&PC6C<<f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a>v *  
analysis 分析 0qN`-0Yk  
ancillary risk 附属风险 A+l(ew5Lw$  
annual account 周年帐目；周年帐目报表；年度决算；年结 V|YQhd0kv  
annual accounting date 年结日期 3q%z
 
annual allowance 每年免税额；年积金；年度津贴；年津 i f&bp ,  
annual balance 年度余额 @r GY9%E  
annual disposable income 每年可动用收入 ZxtO.U2  
annual estimates 周年预算 f-M:ap(O  
annual fee 年费 F~Dof({:  
annual general meeting 周年大会 *}]#E$  
annual growth rate 年增率；每年增长率 \c\~k0u  
annual long-term supplement 长期个案每年补助金 ZUS-4'"$  
annual pensionable emolument 可供计算退休金的年薪 h3`}{ w  
annual report 年报 kP`#zwp'Ci  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *EuX7LEu_  
annual return 周年报表；周年申报表；每年报税表格 ]Za[]E8MD  
Annual Return Rules 《周年报表规则》 rO#w(]   
annual review of consumer prices 每年消费物价回顾 { F<0e^*  
annual roll-forward basis 逐年延展方式 %_|KiW  
annual salary 年薪 ]T)N{"&N/  
annual statement 年度报表；年度决算表 XZ%[;[  
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 ,&BNN]k  
annuitant 年金受益人 )%^l+w+&  
annuity 年金 ,=+t2Bn  
annuity contract 年金合约 6/<Hx@r (  
annuity on human life 人寿年金 LzL)qdL  
antecedent debt 先前的债项 %Yu~56c-  
ante-dated cheque 倒填日期支票 $I9& cNPv  
anticipated expenditure 预期开支 EK# 11@0%  
anticipated net profit 预期纯利 l>;hQh  
anticipated revenue 预期收入 i(%2t(wf+  
anti-inflation measure 反通货膨胀措施 xn`)I>v  
anti-inflationary stance 反通货膨胀立场 n$2oM5<  
apparent deficit 表面赤字 [RXLR#  
apparent financial solvency 表面偿债能力 
6>]  
apparent partner 表面合伙人 l73% y  
application for personal assessment 个人入息课税申请书 ]$ d ;P  
application of fund 资金应用 4w+AOWjd  
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 ''auu4vF  
appointed actuary 委任精算师 Al? %[-u  
appointed auditor 委任核数师；委任审计师 t"B3?<?]  
appointed trustee 委任的受托人 9]v,3'Q
I  
appointer 委任人 {^1
O  
apportioned pro rata 按比例分摊 dU3A:uS^  
apportionment 分配；分摊 )p> Cf_[.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 anSZWQ  
apportionment formula 分摊方程式 S$
{%T$>  
apportionment of estate duty 遗产税的分摊 ;i[JCNiS\  
appraisal 估价；评估 0U7Gl9~  
appreciable growth 可观增长 '1D$ ;  
appreciable impact 显着影响 ^'=[+  
appreciable increase 可观增长 ^N^G?{EV/#  
appreciation 增值；升值 c>$d!IKCL  
appreciation against other currencies 相对其他货币升值 _>vH%FY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^mLX}E]  
appreciation tax 增值税 7G+!9^  
appropriation 拨款；拨用；拨付 6?u`u t  
appropriation account 拨款帐目 QKjn/%l"@  
Appropriation Bill 拨款法案 Fj`k3~tUw  
appropriation-in-aid system 补助拨款办法 85!]N F  
approved assets 核准资产 =6U5^+|d  
approved basket stock 认可一篮子证券 T'}kCnp  
approved budget 核准预算 C<=rnIf'  
approved charitable donation 认可慈善捐款 l)\Q~^cxd  
approved charitable institution 认可慈善机构 <-.@,HQ+  
approved currency 核准货币；认可货币 "m{i`<,  
approved estimates 核准预算 ,Vq$>T@z  
approved estimates of expenditure 核准开支预算 [\3ZMH *  
approved overseas insurer 核准海外保险人 w4P;Z-Cd  
approved overseas trust company 核准海外信托公司 ho$}#o  
approved pooled investment fund 核准汇集投资基金 aB6/-T+ u  
approved provident fund scheme 认可公积金计划 oh-EEo4,  
approved provision 核准拨款 EPJ>@A>;D  
approved redeemable share 核准可赎回股份 Yeg<MrS4D  
approved regional stock 认可地区性证券 7C'@g)@^/  
approved retirement scheme 认可退休金计划 sg=G<50i  
approved subordinated loan 核准附属贷款 "*HM8\  
arbitrage 套戥；套汇；套利 4 xqzdR_  
arbitrageur 套戥者；套汇者 I=dn]}b#P  
arbitrary amount 临时款项 D]_6OlIE#'  
arrangement 措施；安排；协定 O#k; O*s'  
arrears 欠款 *` mxv0w~(  
arrears of pay 欠付薪酬 3UXZ|
!-  
arrears of revenue 逾期未收税款；逾期未收的帐项 Je|:\Qk  
articles of association 组织章程；组织细则；组织章程细则 kcUn GiP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6fw7\u  
ascertainment of profit 确定利润 {X<g93  
"Asia Clear" “亚洲结算系统”