[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 THDyb9_g  
allotment notice 股份配售通知；配股通知 6 VuMx7W1  
allotment of shares 股份分配 =!|=Y@  
allowable 可获宽免；免税的 HFrwf{J  
allowable business loss 可扣除的营业亏损 I>z0)pB  
allowable expenses 可扣税的支出 *Nh[T-y(s  
allowance 免税额；津贴；备抵；准备金 nJ~5ICyd  
allowance for debts 债项的免税额 :/'oh]T|  
allowance for depreciation by wear and tear 耗损折旧免税额 la[>C:8IG  
allowance for funeral expenses 殡殓费的免税额 VTvNn
  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %13V@'e9  
allowance for repairs and outgoings 修葺及支出方面的免税额 JQ]A"xTIa*  
allowance to debtor 给债务人的津贴 :Z5Twb3h  
alteration of capital 资本更改 [&a=vE  
alternate trustee 候补受托人 , [<+7  
amalgamation 合并 c0u1L@tj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *.F4?i2D  
ambit of charges 征税范围；收费范围 z;ko )  
amended valuation 经修订的估值 #Vi:-zyY  
American Commodities Exchange 美国商品交易所 &S+ooj  
American Express Bank Limited 美国运通银行 $:SSm$k  
American Stock Exchange 美国证券交易所 P+t `Rw  
amortization 摊销 MF/@Efjn ]  
amount due from banks 存放银行同业的款项 Z</.Ss 4  
amount due from banks abroad 存放海外银行同业的款项 -yP_S~\n  
amount due from holding companies 控股公司欠款 c.eA]mq  
amount due from local banks 存放本港银行同业的款项 eJwHeG  
amount due to banks 银行同业的存款 ~zT743  
amount due to banks abroad 海外银行同业的存款 E+e:UBeUV  
amount due to holding companies 控股公司存款
`5CuH  
amount due to local banks 本港银行同业的存款 g<$q#l~4xH  
amount due to outport banks 外埠银行同业的存款 %#$K P  
amount for note issue 发行纸币的款额 w_]`)$
9  
amount of bond 担保契据的款额 %uy5la  
amount of consideration 代价款额 FA3YiX(-e  
amount of contribution 供款数额 G2BB]] m3  
amount of indebtedness 负债款额 #[.aj2  
amount of principal of the loan 贷款本金额 Yb;$z'  
amount of rates chargeable 应征差饷数额 r>ca17  
amount of share capital 股本额 UY$Lqe~  
amount of sums assured 承保款额 M=Cl|  
amount of variation 变动幅度 sw$$I~21  
amount of vote 拨款数额 N-:.z]j#_  
amount payable 应付款额 qaZQ1< e  
amount receivable 应收款额 Ek%mX"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w=feXA3-S  
analysis 分析 Y~[k_!  
ancillary risk 附属风险 ni
`uO<\U  
annual account 周年帐目；周年帐目报表；年度决算；年结 ztb?4f q6)  
annual accounting date 年结日期 %UokR"  
annual allowance 每年免税额；年积金；年度津贴；年津 *\PCMl  
annual balance 年度余额 g?i0WS  
annual disposable income 每年可动用收入 c$#7Kp4  
annual estimates 周年预算 f )Ef
-o  
annual fee 年费 r!e:sJAB.  
annual general meeting 周年大会 NY3.?@Z  
annual growth rate 年增率；每年增长率 Q .Xs%{B  
annual long-term supplement 长期个案每年补助金 w9]HJ3qi  
annual pensionable emolument 可供计算退休金的年薪 ~D\zz }l  
annual report 年报 Hx#1TqC/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _-5|"oJ  
annual return 周年报表；周年申报表；每年报税表格 h1REL^!c  
Annual Return Rules 《周年报表规则》 H=v=)cUe[  
annual review of consumer prices 每年消费物价回顾 ^2)<H7p  
annual roll-forward basis 逐年延展方式 &ku.Q3xGs  
annual salary 年薪 `b?o%5V2x  
annual statement 年度报表；年度决算表 &Xh_`*]ox  
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 S-%itrB*  
annuitant 年金受益人 &\ $~  
annuity 年金 My<.^~  
annuity contract 年金合约 PQJw"[N/YM  
annuity on human life 人寿年金 ^n~bx*f  
antecedent debt 先前的债项 HP2J`>oo  
ante-dated cheque 倒填日期支票 92XG|CWX  
anticipated expenditure 预期开支
@|'$k{i  
anticipated net profit 预期纯利  BDfJ  
anticipated revenue 预期收入 </]a`h
]  
anti-inflation measure 反通货膨胀措施 \zLKSJ]  
anti-inflationary stance 反通货膨胀立场 Aa4 DJ  
apparent deficit 表面赤字 PT39VI =  
apparent financial solvency 表面偿债能力 fR>"d<
;T  
apparent partner 表面合伙人 7&&3@96<*#  
application for personal assessment 个人入息课税申请书 .OcI.1H[  
application of fund 资金应用 "DvhAEM  
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 d}Xb8SaE%c  
appointed actuary 委任精算师 #Oi{7~  
appointed auditor 委任核数师；委任审计师 QERj`/
g  
appointed trustee 委任的受托人 ;u;_\k<qK  
appointer 委任人 I/* ULR,  
apportioned pro rata 按比例分摊 t$z 5m<8  
apportionment 分配；分摊 bJoP@s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t Z@OAPRx  
apportionment formula 分摊方程式 TpcJ1*t  
apportionment of estate duty 遗产税的分摊 D 6,Ol4d  
appraisal 估价；评估 1+9!
W  
appreciable growth 可观增长 21[=xboU  
appreciable impact 显着影响 j:E3c\a  
appreciable increase 可观增长 @Nn'G{8OG  
appreciation 增值；升值 rT_J6F5J  
appreciation against other currencies 相对其他货币升值 T~8kKw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XwIKpr8  
appreciation tax 增值税 (f;.
`W  
appropriation 拨款；拨用；拨付 ~s*kuj'%+  
appropriation account 拨款帐目 ZRj/lQ2D  
Appropriation Bill 拨款法案 B$ jX%e{:S  
appropriation-in-aid system 补助拨款办法 w@WPp0mny  
approved assets 核准资产 X`28?  
approved basket stock 认可一篮子证券 -QK-w>  
approved budget 核准预算 _%G;^ b  
approved charitable donation 认可慈善捐款 q.VZP  
approved charitable institution 认可慈善机构 Q zp!)i  
approved currency 核准货币；认可货币 _ B0C]u3D  
approved estimates 核准预算 I,W`s  
approved estimates of expenditure 核准开支预算 ipyc(u6Z5  
approved overseas insurer 核准海外保险人 SP"t2LTP  
approved overseas trust company 核准海外信托公司 >i"WKd=  
approved pooled investment fund 核准汇集投资基金 B#r"|x #[  
approved provident fund scheme 认可公积金计划 f7/M_sx  
approved provision 核准拨款 35JVF*z  
approved redeemable share 核准可赎回股份 tyFsnck  
approved regional stock 认可地区性证券 Irui{%T  
approved retirement scheme 认可退休金计划 7%Ou6P$^fr  
approved subordinated loan 核准附属贷款 QXW>}GdKZ  
arbitrage 套戥；套汇；套利 Clb7=@f  
arbitrageur 套戥者；套汇者 Tvt(nWn(H1  
arbitrary amount 临时款项 yz"hU  
arrangement 措施；安排；协定 0#CmB4!<O  
arrears 欠款 1zgM
$p  
arrears of pay 欠付薪酬 E24j(>   
arrears of revenue 逾期未收税款；逾期未收的帐项 .}Eckqkp  
articles of association 组织章程；组织细则；组织章程细则 + w'q5/`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wLz V#8>  
ascertainment of profit 确定利润 4~1lP&  
"Asia Clear" “亚洲结算系统”