[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 qF{u+Ms  
allotment notice 股份配售通知；配股通知 Uu9\;f  
allotment of shares 股份分配 BC0T[o(f8  
allowable 可获宽免；免税的 ^3N
i  
allowable business loss 可扣除的营业亏损 PX3rHKK{  
allowable expenses 可扣税的支出 dE*n
!@  
allowance 免税额；津贴；备抵；准备金 ?#^_yd|<  
allowance for debts 债项的免税额 Dq!Vo;s2  
allowance for depreciation by wear and tear 耗损折旧免税额 Ch`XwLY9  
allowance for funeral expenses 殡殓费的免税额 GQTMQXn(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zQ$*!1FmN  
allowance for repairs and outgoings 修葺及支出方面的免税额 xS` %3+|  
allowance to debtor 给债务人的津贴 xV'\2n=1T  
alteration of capital 资本更改 zLlu%Oc  
alternate trustee 候补受托人 f~u]fpkz  
amalgamation 合并 j(!M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H'E>QT  
ambit of charges 征税范围；收费范围 1pC!F ;9Oo  
amended valuation 经修订的估值 cjU*  
American Commodities Exchange 美国商品交易所 /lSz8h2  
American Express Bank Limited 美国运通银行 <LDVO'I0!  
American Stock Exchange 美国证券交易所 q"5iza__H  
amortization 摊销 I)AV  
amount due from banks 存放银行同业的款项 /'IO
i`d  
amount due from banks abroad 存放海外银行同业的款项 Us'm9 J  
amount due from holding companies 控股公司欠款 tm~V+t!mj  
amount due from local banks 存放本港银行同业的款项 q28i9$Yqj\  
amount due to banks 银行同业的存款 0A@'w*=  
amount due to banks abroad 海外银行同业的存款 y88FT#hR|5  
amount due to holding companies 控股公司存款 EZz Ox(g  
amount due to local banks 本港银行同业的存款 1e*+k$-{  
amount due to outport banks 外埠银行同业的存款 nsqs*$  
amount for note issue 发行纸币的款额 BhkJ>4#  
amount of bond 担保契据的款额 z!5^UD8"W  
amount of consideration 代价款额 vBUx)l  
amount of contribution 供款数额 1@C0c%  
amount of indebtedness 负债款额 +$_W4lf|E2  
amount of principal of the loan 贷款本金额 F_=RY]  
amount of rates chargeable 应征差饷数额 ,V!s w5_5m  
amount of share capital 股本额 Cs7YD ~,
 
amount of sums assured 承保款额 1vBR\!d?7  
amount of variation 变动幅度 {[Po
LOCI  
amount of vote 拨款数额 etj8M y6=  
amount payable 应付款额 o`HZS|>K*  
amount receivable 应收款额 |k:MXI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &'4id[$9  
analysis 分析 ua*k{0[  
ancillary risk 附属风险 JS r&
 S[  
annual account 周年帐目；周年帐目报表；年度决算；年结 A^_BK(EY  
annual accounting date 年结日期 "W;GvI  
annual allowance 每年免税额；年积金；年度津贴；年津 5bX SN$7|  
annual balance 年度余额 nnX,_5s  
annual disposable income 每年可动用收入 rG1l:Z)  
annual estimates 周年预算 *,~d!Fc  
annual fee 年费 9D:p~_"g  
annual general meeting 周年大会 "o/:LCE  
annual growth rate 年增率；每年增长率 4 mJ4)  
annual long-term supplement 长期个案每年补助金 bR6.Xdt.n  
annual pensionable emolument 可供计算退休金的年薪 Y"~I(,nx!  
annual report 年报 v!T%xUb0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |ul25/B B  
annual return 周年报表；周年申报表；每年报税表格 3'6%P_S  
Annual Return Rules 《周年报表规则》 zME75;{
 
annual review of consumer prices 每年消费物价回顾 nVV>;e[  
annual roll-forward basis 逐年延展方式 mOr>*uR  
annual salary 年薪 XP<wHh  
annual statement 年度报表；年度决算表 L8N`<a5T  
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 `:!mPNW#  
annuitant 年金受益人 O^48c$Apv  
annuity 年金 *z;4. OX  
annuity contract 年金合约 r k;k:<c  
annuity on human life 人寿年金 uPc}a3'?  
antecedent debt 先前的债项 R>U0W{1NO  
ante-dated cheque 倒填日期支票 \Q<c Y<  
anticipated expenditure 预期开支 0 8{0i,Fs  
anticipated net profit 预期纯利 N"/jn_>+j  
anticipated revenue 预期收入 "5u*C#T2$  
anti-inflation measure 反通货膨胀措施 Enn7p9&  
anti-inflationary stance 反通货膨胀立场 e5 _a
.c  
apparent deficit 表面赤字 TaeN?jc5  
apparent financial solvency 表面偿债能力 x2/\%!mt  
apparent partner 表面合伙人 SuU,SE'TX  
application for personal assessment 个人入息课税申请书 eW SA  
application of fund 资金应用 ZIQy}b'  
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 {A]"/AC  
appointed actuary 委任精算师 *,X;4?:,  
appointed auditor 委任核数师；委任审计师 yB\}e'J^  
appointed trustee 委任的受托人 A;n3""  
appointer 委任人  0Lmq?D  
apportioned pro rata 按比例分摊 7{=/rbZT?  
apportionment 分配；分摊 JsI`#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *n dXZ64  
apportionment formula 分摊方程式 S/)P&V%  
apportionment of estate duty 遗产税的分摊 .'JO7of  
appraisal 估价；评估 wl H6  
appreciable growth 可观增长 =#dW^?p  
appreciable impact 显着影响 4;'o`K~*  
appreciable increase 可观增长 Y~#m-
y  
appreciation 增值；升值 <7R\
#  
appreciation against other currencies 相对其他货币升值 Z .VIb|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 } #5Vt  
appreciation tax 增值税 ^JZ]?iny  
appropriation 拨款；拨用；拨付 Npq Mdd   
appropriation account 拨款帐目 @igr~hJ  
Appropriation Bill 拨款法案 F7lhLly  
appropriation-in-aid system 补助拨款办法 3:Q5dr+1_  
approved assets 核准资产 |;e K5(|  
approved basket stock 认可一篮子证券 rpH ,c[D  
approved budget 核准预算 LgXc}3  
approved charitable donation 认可慈善捐款 @dei}!e  
approved charitable institution 认可慈善机构 m/uBM6
SXx  
approved currency 核准货币；认可货币 ;"46H'>!  
approved estimates 核准预算 IHHL. gT  
approved estimates of expenditure 核准开支预算 tIfA]pE  
approved overseas insurer 核准海外保险人 N,fEta6  
approved overseas trust company 核准海外信托公司 |N, KA|Gdq  
approved pooled investment fund 核准汇集投资基金 2#LTd{  
approved provident fund scheme 认可公积金计划 69ZGdN  
approved provision 核准拨款 %^tKt  
approved redeemable share 核准可赎回股份 <]<P<  
approved regional stock 认可地区性证券 l =~EweuM  
approved retirement scheme 认可退休金计划 Vc0C@*fVM  
approved subordinated loan 核准附属贷款 .anXsjD%W  
arbitrage 套戥；套汇；套利 y(/"DUx  
arbitrageur 套戥者；套汇者 1"tyxAo\  
arbitrary amount 临时款项 jez=q  
arrangement 措施；安排；协定 `L# pN5  
arrears 欠款 a!rU+hiC  
arrears of pay 欠付薪酬 1) 7n (  
arrears of revenue 逾期未收税款；逾期未收的帐项 {2"8^;  
articles of association 组织章程；组织细则；组织章程细则 shlMJa?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bQd'objpY  
ascertainment of profit 确定利润 R5OP=Q8  
"Asia Clear" “亚洲结算系统”