[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 Yt*NIwWr  
allotment notice 股份配售通知；配股通知 L[PqEN\i  
allotment of shares 股份分配 V}TPt6C2  
allowable 可获宽免；免税的 {8mJ<b>VA  
allowable business loss 可扣除的营业亏损 KT<i%)t2  
allowable expenses 可扣税的支出 ax5n}  
allowance 免税额；津贴；备抵；准备金 _S[@?]=`b  
allowance for debts 债项的免税额 *CGHp8  
allowance for depreciation by wear and tear 耗损折旧免税额 )0I-N)  
allowance for funeral expenses 殡殓费的免税额 #&uajo  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *DcIC]ao[  
allowance for repairs and outgoings 修葺及支出方面的免税额 8oUR/___  
allowance to debtor 给债务人的津贴 xuHP4$<h3  
alteration of capital 资本更改 lq-F*r\/~+  
alternate trustee 候补受托人 OqsuuE  
amalgamation 合并 5M>p%/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \_u{ EB'b  
ambit of charges 征税范围；收费范围 7h(  
amended valuation 经修订的估值 [-Z 6QzT  
American Commodities Exchange 美国商品交易所 8~qpOQX^V  
American Express Bank Limited 美国运通银行 +z9BWo!{I  
American Stock Exchange 美国证券交易所 o1 27? ^  
amortization 摊销 n[y=DdiKGS  
amount due from banks 存放银行同业的款项 aPe*@py3T  
amount due from banks abroad 存放海外银行同业的款项 _[8JSw7  
amount due from holding companies 控股公司欠款 u`B/9-K)y  
amount due from local banks 存放本港银行同业的款项 %;]/Z%!  
amount due to banks 银行同业的存款 ^x*J4jl  
amount due to banks abroad 海外银行同业的存款 OWz{WV.  
amount due to holding companies 控股公司存款 tag)IWAiE  
amount due to local banks 本港银行同业的存款 \8*j"@ !H  
amount due to outport banks 外埠银行同业的存款 +?t& 7={~  
amount for note issue 发行纸币的款额 g<~ODMCO?W  
amount of bond 担保契据的款额  })! -  
amount of consideration 代价款额 StR)O))I  
amount of contribution 供款数额 _@?I)4n|  
amount of indebtedness 负债款额 wmK;0 )|H  
amount of principal of the loan 贷款本金额 -A}
$5/  
amount of rates chargeable 应征差饷数额 P\ [K)N/1  
amount of share capital 股本额 `6Q+N=k~Z  
amount of sums assured 承保款额 cMtUb  
amount of variation 变动幅度 ?l[#d7IB  
amount of vote 拨款数额 1IgTJ" \  
amount payable 应付款额 H9_>a-> )~  
amount receivable 应收款额 ~D/Lo$K"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FME,W&_d  
analysis 分析 _Q\rZ l  
ancillary risk 附属风险 ,: z]15fX  
annual account 周年帐目；周年帐目报表；年度决算；年结 U3aM^
 
annual accounting date 年结日期 `nII@ !  
annual allowance 每年免税额；年积金；年度津贴；年津 \Rt>U|%  
annual balance 年度余额 +yr~UP_ }  
annual disposable income 每年可动用收入 }>f%8O}  
annual estimates 周年预算 ]LCL?zAzH!  
annual fee 年费 $rjm MSxi  
annual general meeting 周年大会 .GYdC'  
annual growth rate 年增率；每年增长率 b*Hk} !qH  
annual long-term supplement 长期个案每年补助金 va(6?"9  
annual pensionable emolument 可供计算退休金的年薪 
{R7RBX  
annual report 年报 L`:V]p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /a$Zzs&xs  
annual return 周年报表；周年申报表；每年报税表格 &RS)U72  
Annual Return Rules 《周年报表规则》 K^/.v<w  
annual review of consumer prices 每年消费物价回顾 DDT]A<WUV  
annual roll-forward basis 逐年延展方式 GAR6nJCz  
annual salary 年薪 : @gW3'  
annual statement 年度报表；年度决算表 FAGi`X<L  
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 O#^qd0e'P!  
annuitant 年金受益人
KI\ 9)  
annuity 年金 E9.1~ )  
annuity contract 年金合约 PJKxh%J  
annuity on human life 人寿年金 Uu`}| &@i  
antecedent debt 先前的债项 ;8]Hw a1!  
ante-dated cheque 倒填日期支票 
)DW".c  
anticipated expenditure 预期开支 ][\ uH|  
anticipated net profit 预期纯利  j)mS3#cH  
anticipated revenue 预期收入 bL:+(/:  
anti-inflation measure 反通货膨胀措施 K(NP%:  
anti-inflationary stance 反通货膨胀立场 ]3U|K .G  
apparent deficit 表面赤字 =xH>,-8}  
apparent financial solvency 表面偿债能力 -&y&
b-  
apparent partner 表面合伙人 d| {<SRAI  
application for personal assessment 个人入息课税申请书 JV;VR9-l  
application of fund 资金应用 sWq}/!@&  
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 FGo)]U  
appointed actuary 委任精算师 grd fR`3  
appointed auditor 委任核数师；委任审计师 wxG*mOw  
appointed trustee 委任的受托人
Nw1 .x  
appointer 委任人  
poZ&S  
apportioned pro rata 按比例分摊 'F1<m^  
apportionment 分配；分摊 Ac>GF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :'!_PN  
apportionment formula 分摊方程式 =lh&oPc1  
apportionment of estate duty 遗产税的分摊 }V+&o\4  
appraisal 估价；评估 Nc(A5*  
appreciable growth 可观增长 (/P-9<"U  
appreciable impact 显着影响 1x0)mt3  
appreciable increase 可观增长 YL4yT`*  
appreciation 增值；升值 XQ Si  
appreciation against other currencies 相对其他货币升值 >BMtR0
  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iqTmgE-  
appreciation tax 增值税 -,"eN}P^  
appropriation 拨款；拨用；拨付 x}7Xd P.2$  
appropriation account 拨款帐目 U<
yKC8  
Appropriation Bill 拨款法案 !6+V  
appropriation-in-aid system 补助拨款办法 ,v*\2oG3^  
approved assets 核准资产 ,ce$y4%(  
approved basket stock 认可一篮子证券 Nu; 9  
approved budget 核准预算 cn ;2&  
approved charitable donation 认可慈善捐款 "L)?dlb6T  
approved charitable institution 认可慈善机构 |P"kJ45  
approved currency 核准货币；认可货币 !;U}ax;AF  
approved estimates 核准预算 < $rXQ  
approved estimates of expenditure 核准开支预算 d:n.Vp  
approved overseas insurer 核准海外保险人 |uA /72  
approved overseas trust company 核准海外信托公司 ;uU 8$  
approved pooled investment fund 核准汇集投资基金 38RyUHL=  
approved provident fund scheme 认可公积金计划 #fF';Y7  
approved provision 核准拨款 V#-8[G6Ra  
approved redeemable share 核准可赎回股份 @%As>X<3t  
approved regional stock 认可地区性证券 p:4oA
<V  
approved retirement scheme 认可退休金计划 ) }\J   
approved subordinated loan 核准附属贷款 g^2H(}frc  
arbitrage 套戥；套汇；套利 F)tcQO"G  
arbitrageur 套戥者；套汇者 _ Av_jw`m  
arbitrary amount 临时款项 bO gVC g  
arrangement 措施；安排；协定 GplEad $  
arrears 欠款 f@ xjNm*'Z  
arrears of pay 欠付薪酬 S?(/~Vb%  
arrears of revenue 逾期未收税款；逾期未收的帐项 H[iR8<rhQ  
articles of association 组织章程；组织细则；组织章程细则 #Ic-?2Gn4<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %y\   
ascertainment of profit 确定利润 flU?6\_UC  
"Asia Clear" “亚洲结算系统”