[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 k.6(Q_TS  
allotment notice 股份配售通知；配股通知 k:DAko}  
allotment of shares 股份分配 ay>u``$R  
allowable 可获宽免；免税的 ZIp"X  
allowable business loss 可扣除的营业亏损 ->*'Y;t4  
allowable expenses 可扣税的支出 : <PwG]LO  
allowance 免税额；津贴；备抵；准备金 rvETt  
allowance for debts 债项的免税额 VWT\wAL  
allowance for depreciation by wear and tear 耗损折旧免税额 I%tJLdL  
allowance for funeral expenses 殡殓费的免税额 ZnZ`/zNO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 " "{#~X}  
allowance for repairs and outgoings 修葺及支出方面的免税额 dPb@[k  
allowance to debtor 给债务人的津贴 uoMDf{d  
alteration of capital 资本更改 8omk4 ;  
alternate trustee 候补受托人 ^nN@@\-5  
amalgamation 合并 }gtkO&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (4"Azo*~![  
ambit of charges 征税范围；收费范围 hx:"'m5  
amended valuation 经修订的估值 ;Y%.m3  
American Commodities Exchange 美国商品交易所 !_pryNcb  
American Express Bank Limited 美国运通银行 <~iA{sY)O  
American Stock Exchange 美国证券交易所 g3kF&+2i  
amortization 摊销 s\io9'Ec  
amount due from banks 存放银行同业的款项 eGk`Z>  
amount due from banks abroad 存放海外银行同业的款项 l
Ql
  
amount due from holding companies 控股公司欠款 Wer.VL  
amount due from local banks 存放本港银行同业的款项 /2fQM_ ,P  
amount due to banks 银行同业的存款 TW!>~|U)y  
amount due to banks abroad 海外银行同业的存款 f{ER]U  
amount due to holding companies 控股公司存款 c~v(bK  
amount due to local banks 本港银行同业的存款 3-U@==:T  
amount due to outport banks 外埠银行同业的存款 gQlL0jAV  
amount for note issue 发行纸币的款额  I7} o>{  
amount of bond 担保契据的款额 I1fUV72  
amount of consideration 代价款额 X.FFBKjf[e  
amount of contribution 供款数额 m8NKuhu  
amount of indebtedness 负债款额 gvy c(d  
amount of principal of the loan 贷款本金额 B^l m'/,@  
amount of rates chargeable 应征差饷数额 xAJuIR1Hi  
amount of share capital 股本额 b5Vn_;V*  
amount of sums assured 承保款额 PNG!q}(c  
amount of variation 变动幅度 pHv~^L%=  
amount of vote 拨款数额 G;yh$n<"  
amount payable 应付款额 obt Xtqew  
amount receivable 应收款额 `uLH3sr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KV]8 o
'  
analysis 分析 6\GL|#G  
ancillary risk 附属风险 [RFF&uy  
annual account 周年帐目；周年帐目报表；年度决算；年结 qb?9i-(  
annual accounting date 年结日期 !)+8:8H'  
annual allowance 每年免税额；年积金；年度津贴；年津 jyFXAs2  
annual balance 年度余额 Av"^uevfs  
annual disposable income 每年可动用收入 h+d3JM  
annual estimates 周年预算 vY'E+M"+@  
annual fee 年费 pqnZ:'V  
annual general meeting 周年大会 CI~ll=9`  
annual growth rate 年增率；每年增长率 uBqZ62{G  
annual long-term supplement 长期个案每年补助金 sEm064  
annual pensionable emolument 可供计算退休金的年薪 ?h7(,39^>  
annual report 年报 7FvtWE*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FCPiU3  
annual return 周年报表；周年申报表；每年报税表格 x/^,{RrPk  
Annual Return Rules 《周年报表规则》 PHv0^l]B  
annual review of consumer prices 每年消费物价回顾 1k?k{Ri  
annual roll-forward basis 逐年延展方式 9Netnzv%  
annual salary 年薪 /.<2I  
annual statement 年度报表；年度决算表 EH~XN9b  
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 F2
Nb]f  
annuitant 年金受益人 cgF?[Z+x  
annuity 年金 o<\9OQ0  
annuity contract 年金合约 *g~\lFX,u  
annuity on human life 人寿年金 t8\XOj  
antecedent debt 先前的债项 J-)9>~[E<  
ante-dated cheque 倒填日期支票 X 0e#w?  
anticipated expenditure 预期开支 5V"g,]'Nd  
anticipated net profit 预期纯利 |A%Jx__  
anticipated revenue 预期收入 OjRJyhzS*  
anti-inflation measure 反通货膨胀措施 WC *e#QP  
anti-inflationary stance 反通货膨胀立场 +ew9%={zB  
apparent deficit 表面赤字 _pe_w{V-b6  
apparent financial solvency 表面偿债能力 
w0!4@  
apparent partner 表面合伙人 72;ot`  
application for personal assessment 个人入息课税申请书 bL"!z"NA  
application of fund 资金应用 P_8z'pYd>  
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 "l.1 UB&  
appointed actuary 委任精算师 !i77v, (#|  
appointed auditor 委任核数师；委任审计师 eV)'@8p
 
appointed trustee 委任的受托人 QfHO3Y6h[  
appointer 委任人 C=uYX"  
apportioned pro rata 按比例分摊 k7\ ,No}  
apportionment 分配；分摊 K6X}d,g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L]ce
13K  
apportionment formula 分摊方程式 5}"@$.{i  
apportionment of estate duty 遗产税的分摊 NsY D~n  
appraisal 估价；评估 6 x8P}?  
appreciable growth 可观增长 ">D7wX,.>  
appreciable impact 显着影响 %}0B7_6B+@  
appreciable increase 可观增长 4A@77#:J5  
appreciation 增值；升值 = gbB)u-Pc  
appreciation against other currencies 相对其他货币升值 D`C#O 7.N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 67{>x[  
appreciation tax 增值税 1?j['~aE  
appropriation 拨款；拨用；拨付 Fy8$'oc  
appropriation account 拨款帐目 cTQ]0<9:e  
Appropriation Bill 拨款法案 {'
e%Hx  
appropriation-in-aid system 补助拨款办法 /;rPzP4K6  
approved assets 核准资产 N+M^e`H  
approved basket stock 认可一篮子证券 1YxG<K]  
approved budget 核准预算 gV\{Qoj  
approved charitable donation 认可慈善捐款 oR_qAb  
approved charitable institution 认可慈善机构 %pk'YA{M)q  
approved currency 核准货币；认可货币 j|/4V  
approved estimates 核准预算 )%T<Mw2u  
approved estimates of expenditure 核准开支预算 nnol)|C{5Y  
approved overseas insurer 核准海外保险人 U81--'@y  
approved overseas trust company 核准海外信托公司 7\xGMC ctM  
approved pooled investment fund 核准汇集投资基金 zIE{U  
approved provident fund scheme 认可公积金计划 _I1:|y  
approved provision 核准拨款 'gQ0=6(\  
approved redeemable share 核准可赎回股份 HX&G  k  
approved regional stock 认可地区性证券 1#m'u5L  
approved retirement scheme 认可退休金计划 Sq Y$\&%  
approved subordinated loan 核准附属贷款 .\6q\7Ej  
arbitrage 套戥；套汇；套利 6+s10?  
arbitrageur 套戥者；套汇者 VvSe`E*  
arbitrary amount 临时款项 9KgGK cy%  
arrangement 措施；安排；协定 Jv+N/+M47  
arrears 欠款 1q7Y,whp  
arrears of pay 欠付薪酬 o&Vti"fpC  
arrears of revenue 逾期未收税款；逾期未收的帐项 8uZM%7kI6+  
articles of association 组织章程；组织细则；组织章程细则 |0Y: /uL#)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UG5AFZ\  
ascertainment of profit 确定利润 |2t1m 6\j  
"Asia Clear" “亚洲结算系统”