[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 B9:0|i!!A`  
allotment notice 股份配售通知；配股通知 S IK{GWX  
allotment of shares 股份分配 [E7@W[xr  
allowable 可获宽免；免税的 FRk_xxe"K  
allowable business loss 可扣除的营业亏损 I>Yp=R  
allowable expenses 可扣税的支出 O^%ace1  
allowance 免税额；津贴；备抵；准备金 <F & hfy  
allowance for debts 债项的免税额 !|c5@0Wr  
allowance for depreciation by wear and tear 耗损折旧免税额 D
}3fx[  
allowance for funeral expenses 殡殓费的免税额 'Pu;]sC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;rL$z;}8  
allowance for repairs and outgoings 修葺及支出方面的免税额 )ixE  
allowance to debtor 给债务人的津贴 v72 dE  
alteration of capital 资本更改 k>hZ  
alternate trustee 候补受托人  y-#tU>P  
amalgamation 合并 W^Y(FUy~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QLG,r^  
ambit of charges 征税范围；收费范围 ^ s4|  
amended valuation 经修订的估值 5xUPqW%3  
American Commodities Exchange 美国商品交易所 9<mj@bI$  
American Express Bank Limited 美国运通银行 .&.CbE8K[  
American Stock Exchange 美国证券交易所 \ y",Qq?  
amortization 摊销 vy?YA-  
amount due from banks 存放银行同业的款项 cEu98nP  
amount due from banks abroad 存放海外银行同业的款项 {HnOUc\4  
amount due from holding companies 控股公司欠款 V'/%)oU\"  
amount due from local banks 存放本港银行同业的款项 \s'6)_  
amount due to banks 银行同业的存款 9
`&D  
amount due to banks abroad 海外银行同业的存款 /^G+vhlf\  
amount due to holding companies 控股公司存款 M6!brj\[|  
amount due to local banks 本港银行同业的存款 i`L66uV  
amount due to outport banks 外埠银行同业的存款 M-|2W~YU  
amount for note issue 发行纸币的款额 ^O m]B;  
amount of bond 担保契据的款额 Hefqzu  
amount of consideration 代价款额 ^yTN(\9  
amount of contribution 供款数额 mH .I!  
amount of indebtedness 负债款额 6si-IJ  
amount of principal of the loan 贷款本金额 Y,~]ec I  
amount of rates chargeable 应征差饷数额 S~Q";C[&  
amount of share capital 股本额 blv6  
amount of sums assured 承保款额 0in6z  
amount of variation 变动幅度 j"s(?  
amount of vote 拨款数额 iwJgU b  
amount payable 应付款额 iSlVe~ef  
amount receivable 应收款额 :Ej)AfS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .Oh$sma1  
analysis 分析 kq-RM#Dj:  
ancillary risk 附属风险 S(l^TF  
annual account 周年帐目；周年帐目报表；年度决算；年结 |\t_I~de  
annual accounting date 年结日期 pE N`&'4  
annual allowance 每年免税额；年积金；年度津贴；年津 yI<'J^1C[  
annual balance 年度余额 t:7jlD!d  
annual disposable income 每年可动用收入 lc7]=,qyF  
annual estimates 周年预算 +\chHOsw  
annual fee 年费 dM$S|,H  
annual general meeting 周年大会 ZT#G
:a  
annual growth rate 年增率；每年增长率 nE84W$\  
annual long-term supplement 长期个案每年补助金 bT}
WJ2}  
annual pensionable emolument 可供计算退休金的年薪 b4i=eI8  
annual report 年报 ]Z2;sA  
Annual Report on the Consumer Price Index 《消费物价指数年报》  h9RG?r1  
annual return 周年报表；周年申报表；每年报税表格 jbGP`b1_  
Annual Return Rules 《周年报表规则》 o|(-0mWBQA  
annual review of consumer prices 每年消费物价回顾 r( :"BQ  
annual roll-forward basis 逐年延展方式 (?D47^F &  
annual salary 年薪 cl30"WK!  
annual statement 年度报表；年度决算表 9psD"=/"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 QVm3(;&'  
annuitant 年金受益人 j;)U5X  
annuity 年金 #:e52
=  
annuity contract 年金合约 ~~]L!P  
annuity on human life 人寿年金 MW6d-  
antecedent debt 先前的债项 *EvnN:  
ante-dated cheque 倒填日期支票 ZWxq<&Cg  
anticipated expenditure 预期开支 2VA\{M  
anticipated net profit 预期纯利 s=#3f 3  
anticipated revenue 预期收入 a3sXl+$D@  
anti-inflation measure 反通货膨胀措施 k7W7S`H  
anti-inflationary stance 反通货膨胀立场 &U*=D8!0  
apparent deficit 表面赤字 :"|}oKT%mP  
apparent financial solvency 表面偿债能力 `c ^2  
apparent partner 表面合伙人 wZ5+ H%x  
application for personal assessment 个人入息课税申请书 $ohIdpZLH2  
application of fund 资金应用 0Ou`&u  
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 z;x$tO  
appointed actuary 委任精算师 1zl6Rwk^o  
appointed auditor 委任核数师；委任审计师 D}r,t_]Eb  
appointed trustee 委任的受托人 ,GA2K .:#  
appointer 委任人 X~T"n<:a>  
apportioned pro rata 按比例分摊 @or&GcQ*  
apportionment 分配；分摊 U5[ xW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mvyqCOp0  
apportionment formula 分摊方程式 F\yx
XOI  
apportionment of estate duty 遗产税的分摊 " +'E  
appraisal 估价；评估 |x3.r t  
appreciable growth 可观增长 _k o16wfg  
appreciable impact 显着影响 dd@qk`Zl&A  
appreciable increase 可观增长 hS/oOeG<Y  
appreciation 增值；升值 7loIX Qw  
appreciation against other currencies 相对其他货币升值 qCi6kEr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y+hC !-  
appreciation tax 增值税 g@BQ!}_#5  
appropriation 拨款；拨用；拨付 3M=ym.  
appropriation account 拨款帐目 l\vtz5L  
Appropriation Bill 拨款法案 Q-
k{Lqa-  
appropriation-in-aid system 补助拨款办法 u_[s+J/  
approved assets 核准资产 8%nb1CA  
approved basket stock 认可一篮子证券 s_}T-%\  
approved budget 核准预算 |W];8  
approved charitable donation 认可慈善捐款 nlQ<Aa-%  
approved charitable institution 认可慈善机构 +1zCb=;!{  
approved currency 核准货币；认可货币 ,A T!:&<X  
approved estimates 核准预算 L1 1
/XpR  
approved estimates of expenditure 核准开支预算 7aUk?Hf  
approved overseas insurer 核准海外保险人 P,^`|\#7  
approved overseas trust company 核准海外信托公司 &`[y]E'  
approved pooled investment fund 核准汇集投资基金 O]o`!c  
approved provident fund scheme 认可公积金计划 EbZRU65J}O  
approved provision 核准拨款 %"Q{|}  
approved redeemable share 核准可赎回股份 8M9 &CsT6  
approved regional stock 认可地区性证券 YKk?
BQ"  
approved retirement scheme 认可退休金计划 /B7 3|KB+  
approved subordinated loan 核准附属贷款 W 0%FZ0l  
arbitrage 套戥；套汇；套利 %8NAWDb{  
arbitrageur 套戥者；套汇者 { K'QE0'x  
arbitrary amount 临时款项 [XK Ke  
arrangement 措施；安排；协定 Z6F>SL  
arrears 欠款 5-3`@
(/  
arrears of pay 欠付薪酬 484lB}H  
arrears of revenue 逾期未收税款；逾期未收的帐项 o7' cC?u  
articles of association 组织章程；组织细则；组织章程细则 B:Ec(USe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Fsv:SL+5  
ascertainment of profit 确定利润 c%%r  
"Asia Clear" “亚洲结算系统”