[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 |k6O x*  
allotment notice 股份配售通知；配股通知 )Ob]T
{GY  
allotment of shares 股份分配 bw9 nB{C<  
allowable 可获宽免；免税的 lkb2?2\+  
allowable business loss 可扣除的营业亏损 Z ] 
'>  
allowable expenses 可扣税的支出 fp{G|.SA  
allowance 免税额；津贴；备抵；准备金 *<IR9.~{6%  
allowance for debts 债项的免税额 )B; M  
allowance for depreciation by wear and tear 耗损折旧免税额 P[FV2R~  
allowance for funeral expenses 殡殓费的免税额 }z wX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *hF^fxLbl  
allowance for repairs and outgoings 修葺及支出方面的免税额 =p q:m  
allowance to debtor 给债务人的津贴 \]8VwsP  
alteration of capital 资本更改 :=9<  
alternate trustee 候补受托人 mZ7B<F[qV  
amalgamation 合并 F}'wH-qp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +"8}R~`!  
ambit of charges 征税范围；收费范围 :m Kxa  
amended valuation 经修订的估值 P
`EgA  
American Commodities Exchange 美国商品交易所 F;P5D<  
American Express Bank Limited 美国运通银行 !"E-\cc'  
American Stock Exchange 美国证券交易所 |c0,  
amortization 摊销 I^ G^J M!  
amount due from banks 存放银行同业的款项 b/u8} J  
amount due from banks abroad 存放海外银行同业的款项 n(>C'<otj  
amount due from holding companies 控股公司欠款 p x#suy  
amount due from local banks 存放本港银行同业的款项 (rcMA>2=  
amount due to banks 银行同业的存款 RBE7485  
amount due to banks abroad 海外银行同业的存款 WL U}  
amount due to holding companies 控股公司存款 2JZdw  
amount due to local banks 本港银行同业的存款 u]M\3V.  
amount due to outport banks 外埠银行同业的存款 59<hV?  
amount for note issue 发行纸币的款额 Q du$Os  
amount of bond 担保契据的款额 Blk}I  
amount of consideration 代价款额 6{=_718l`  
amount of contribution 供款数额 ;7Okyj6EP  
amount of indebtedness 负债款额 j;\[pg MR/  
amount of principal of the loan 贷款本金额  ?Vc0)  
amount of rates chargeable 应征差饷数额 9i=B  
amount of share capital 股本额 HCj>,^<h  
amount of sums assured 承保款额 s8vKKvs`9  
amount of variation 变动幅度 sn"fK=,#g  
amount of vote 拨款数额 O~PChUU*Y  
amount payable 应付款额 %(<(Y  
amount receivable 应收款额 dJ i|D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fp%Ln(/m  
analysis 分析 Svw<XJ   
ancillary risk 附属风险 S!hXf|*0[  
annual account 周年帐目；周年帐目报表；年度决算；年结 =45W\  
annual accounting date 年结日期 G\=_e 8(  
annual allowance 每年免税额；年积金；年度津贴；年津 | -+zofx  
annual balance 年度余额 (0L=AxH  
annual disposable income 每年可动用收入 .z-UOyer  
annual estimates 周年预算 S^N{wZo  
annual fee 年费 m Ni2b*k  
annual general meeting 周年大会 iZxt/}1X0  
annual growth rate 年增率；每年增长率 1~\M!SQ)  
annual long-term supplement 长期个案每年补助金 L:@fP~Erh  
annual pensionable emolument 可供计算退休金的年薪 xu\eXx6H  
annual report 年报 bL1m'^r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sg
AzL  
annual return 周年报表；周年申报表；每年报税表格 7-*=|gl+  
Annual Return Rules 《周年报表规则》 ?S ts
H  
annual review of consumer prices 每年消费物价回顾 #xT!E:W'  
annual roll-forward basis 逐年延展方式 (=c1  
annual salary 年薪 a#[-*ou`  
annual statement 年度报表；年度决算表 ] fwZAU  
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 3t"4TjAy  
annuitant 年金受益人 vFQ,5n;fF  
annuity 年金 )`+YCCa6F  
annuity contract 年金合约 lH2wG2  
annuity on human life 人寿年金 qP1FJ89
H  
antecedent debt 先前的债项 <9eu1^g  
ante-dated cheque 倒填日期支票 L/Vx~r`P  
anticipated expenditure 预期开支 2@khSWV  
anticipated net profit 预期纯利 J7+w4q~cB`  
anticipated revenue 预期收入 R_N:#K.M  
anti-inflation measure 反通货膨胀措施 [6tSYUZs  
anti-inflationary stance 反通货膨胀立场 Kq)MTlP0g  
apparent deficit 表面赤字 } ]6f+  
apparent financial solvency 表面偿债能力 XP
3xJm3  
apparent partner 表面合伙人 [L(hG
a  
application for personal assessment 个人入息课税申请书 d 6t:hn  
application of fund 资金应用 yI3kvh  
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 GF$`BGW  
appointed actuary 委任精算师 w>e s  
appointed auditor 委任核数师；委任审计师 ~*.-  
appointed trustee 委任的受托人 /*rht
rS)  
appointer 委任人 L,LNv  
apportioned pro rata 按比例分摊 6b=q-0yj  
apportionment 分配；分摊 eu#'SXSC F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GTl xq%?b  
apportionment formula 分摊方程式 GJA`l8`SQ  
apportionment of estate duty 遗产税的分摊 ,wAz^cK|  
appraisal 估价；评估 z#6?8y2-  
appreciable growth 可观增长 PXk?a J  
appreciable impact 显着影响 v)X\GmW7w  
appreciable increase 可观增长 T+IF}4ed  
appreciation 增值；升值
A1i!F?X  
appreciation against other currencies 相对其他货币升值 I)SG wt-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y 1\'(1  
appreciation tax 增值税 s:>\/[*>0c  
appropriation 拨款；拨用；拨付 bPbb\|u0d  
appropriation account 拨款帐目 1iBP,:>*  
Appropriation Bill 拨款法案 h6D^G5i  
appropriation-in-aid system 补助拨款办法 kG0Yh2;#  
approved assets 核准资产 ('[TLHP  
approved basket stock 认可一篮子证券 gm)@c2?.  
approved budget 核准预算 v& $k9)]  
approved charitable donation 认可慈善捐款 r 2:2,5_  
approved charitable institution 认可慈善机构 ^Q}eatEn  
approved currency 核准货币；认可货币 4JyM7ePND}  
approved estimates 核准预算 bBc-^  
approved estimates of expenditure 核准开支预算 PoSpkJH  
approved overseas insurer 核准海外保险人 EnVuD 9  
approved overseas trust company 核准海外信托公司 Rl~T$ Ey  
approved pooled investment fund 核准汇集投资基金 K9Hqq7"%  
approved provident fund scheme 认可公积金计划 L=; -x9  
approved provision 核准拨款 Cb;WZ3HR  
approved redeemable share 核准可赎回股份 3G}AH E4  
approved regional stock 认可地区性证券 Kg\R+i@#<  
approved retirement scheme 认可退休金计划 wq!iV |  
approved subordinated loan 核准附属贷款 K%5"u'  
arbitrage 套戥；套汇；套利 4Y\wnwI  
arbitrageur 套戥者；套汇者 cmwPu
K$  
arbitrary amount 临时款项 ~ 5 "JzT  
arrangement 措施；安排；协定 4,p;Km&  
arrears 欠款 IH*s8tPc  
arrears of pay 欠付薪酬 cC{"<fYF  
arrears of revenue 逾期未收税款；逾期未收的帐项 z(y*hazK  
articles of association 组织章程；组织细则；组织章程细则 /iaf ^ >  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q n)d2-<  
ascertainment of profit 确定利润 7r#ymQ  
"Asia Clear" “亚洲结算系统”