[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 (bD#PQXzm  
allotment notice 股份配售通知；配股通知 UXOf  
allotment of shares 股份分配 MSe>1L2=  
allowable 可获宽免；免税的 r<DPh5ReY  
allowable business loss 可扣除的营业亏损 6h1pPx7zU  
allowable expenses 可扣税的支出 w3"%d~/[x  
allowance 免税额；津贴；备抵；准备金 EfX,0NqT  
allowance for debts 债项的免税额 Wp^ A.  
allowance for depreciation by wear and tear 耗损折旧免税额 _:KeSskuO  
allowance for funeral expenses 殡殓费的免税额 <'~6L#>,<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y]
uBVn'u  
allowance for repairs and outgoings 修葺及支出方面的免税额 U[hokwZ  
allowance to debtor 给债务人的津贴 !z]{zM%  
alteration of capital 资本更改 L#N]1#;  
alternate trustee 候补受托人 q,=YKw)*  
amalgamation 合并 -`PLewvX  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C
J6vS  
ambit of charges 征税范围；收费范围 dlwOmO'Bm)  
amended valuation 经修订的估值 *~d<]U5h  
American Commodities Exchange 美国商品交易所 %Ybr5 $_  
American Express Bank Limited 美国运通银行 S"@@BQ#mf  
American Stock Exchange 美国证券交易所 XLlJ|xhY-K  
amortization 摊销 b6@0?_n  
amount due from banks 存放银行同业的款项 zRB LkrC  
amount due from banks abroad 存放海外银行同业的款项 !4
$-.L)#  
amount due from holding companies 控股公司欠款 e+y%
M  
amount due from local banks 存放本港银行同业的款项 N"zl7.E  
amount due to banks 银行同业的存款 Cjj(v7[E  
amount due to banks abroad 海外银行同业的存款 u`pw'3hY
 
amount due to holding companies 控股公司存款 A9z3SJ\vXl  
amount due to local banks 本港银行同业的存款 *nwH1FjH  
amount due to outport banks 外埠银行同业的存款 xj Jo WB  
amount for note issue 发行纸币的款额 -'Z-8  
amount of bond 担保契据的款额 K~~
LJU3  
amount of consideration 代价款额 yjM!M|  
amount of contribution 供款数额 Us3zvpy)o  
amount of indebtedness 负债款额 R xc  
amount of principal of the loan 贷款本金额 Sb`SJ):x  
amount of rates chargeable 应征差饷数额 YOtzja]~  
amount of share capital 股本额 8Y;2.Z`Rz  
amount of sums assured 承保款额 uC2qP)m,^  
amount of variation 变动幅度 AH^'E
 
amount of vote 拨款数额 0,6!6>BOT  
amount payable 应付款额 q'%!qa+  
amount receivable 应收款额 n.1$p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sr H.$Y;~  
analysis 分析
e<"sZK  
ancillary risk 附属风险 |pE ~  
annual account 周年帐目；周年帐目报表；年度决算；年结 J,k.*t:  
annual accounting date 年结日期 '<AE%i,  
annual allowance 每年免税额；年积金；年度津贴；年津 'r}y{`3M  
annual balance 年度余额 /Ur]U w  
annual disposable income 每年可动用收入 :d@RN+U  
annual estimates 周年预算 ?]>;Wr
 
annual fee 年费 Kp6%
=JjO  
annual general meeting 周年大会 H:o=gP60]  
annual growth rate 年增率；每年增长率 I<S* "[nV  
annual long-term supplement 长期个案每年补助金 ngzQVaB9  
annual pensionable emolument 可供计算退休金的年薪 h2 >a_0"  
annual report 年报 35YDP|XZb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 TIno"tc3  
annual return 周年报表；周年申报表；每年报税表格 |C7=$DgwY  
Annual Return Rules 《周年报表规则》 ;kD Rm'(  
annual review of consumer prices 每年消费物价回顾 5E2T*EXSh  
annual roll-forward basis 逐年延展方式 QV _aM2  
annual salary 年薪
;p:CrFv  
annual statement 年度报表；年度决算表 th+LScOX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }L>0}H  
annuitant 年金受益人 'acCnn'  
annuity 年金
&& WEBQ  
annuity contract 年金合约 v=-T3 n  
annuity on human life 人寿年金 kM3#[#6$!  
antecedent debt 先前的债项 #W/ATsDt  
ante-dated cheque 倒填日期支票 m4G))||9Q  
anticipated expenditure 预期开支 !)FKF7'  
anticipated net profit 预期纯利 cY.5z:7u~v  
anticipated revenue 预期收入 I1JF2"{c  
anti-inflation measure 反通货膨胀措施 //yz$d>JN  
anti-inflationary stance 反通货膨胀立场 ^C;ULUn3  
apparent deficit 表面赤字 c`7dNx  
apparent financial solvency 表面偿债能力 SI7r`'7A'  
apparent partner 表面合伙人 O*c<m,  
application for personal assessment 个人入息课税申请书 (_fovV=  
application of fund 资金应用 P@U2Q%\  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5zH_yZ@+  
appointed actuary 委任精算师 !~Kg_*IT  
appointed auditor 委任核数师；委任审计师 B%z+\<3^q  
appointed trustee 委任的受托人 {G{>Qa|  
appointer 委任人 e,l-}=5*P  
apportioned pro rata 按比例分摊 {%6g6 ?=j  
apportionment 分配；分摊 n{ "a0O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w+hpi
5OH  
apportionment formula 分摊方程式  ;t4YI7E*  
apportionment of estate duty 遗产税的分摊 Kae-Y  
appraisal 估价；评估 I~,bZA  
appreciable growth 可观增长 I\|.WrMNi  
appreciable impact 显着影响 )%HIC@MM6  
appreciable increase 可观增长 ^(7Qz&q  
appreciation 增值；升值 ZN!<!"~  
appreciation against other currencies 相对其他货币升值 'v5q/l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V/yj.aA*@  
appreciation tax 增值税
U=[isi+7  
appropriation 拨款；拨用；拨付 }`]Et99Q5  
appropriation account 拨款帐目 `{Fz  
Appropriation Bill 拨款法案 (dHjf;  
appropriation-in-aid system 补助拨款办法 dHtEyF  
approved assets 核准资产 5`q#~fJ2  
approved basket stock 认可一篮子证券 %.;;itB  
approved budget 核准预算 fPG3$<Zr  
approved charitable donation 认可慈善捐款 dAi.^! !  
approved charitable institution 认可慈善机构 FDuIm,NI  
approved currency 核准货币；认可货币 }bnodb^.7  
approved estimates 核准预算 G}@a]EGm  
approved estimates of expenditure 核准开支预算 cuL/y$+EY  
approved overseas insurer 核准海外保险人 /?*ut
&hwv  
approved overseas trust company 核准海外信托公司 N: 5 N}am  
approved pooled investment fund 核准汇集投资基金 dyB@qh~H  
approved provident fund scheme 认可公积金计划 *C.Kd f3w  
approved provision 核准拨款 [ZS.6{vr  
approved redeemable share 核准可赎回股份 ~gg&G~ET  
approved regional stock 认可地区性证券 #j"GS/y"  
approved retirement scheme 认可退休金计划 imyfki $B  
approved subordinated loan 核准附属贷款 6+:;Mb_S  
arbitrage 套戥；套汇；套利 8( bK\-b  
arbitrageur 套戥者；套汇者 `k(m2k?  
arbitrary amount 临时款项 hbs /S  
arrangement 措施；安排；协定 t"YN:y8-  
arrears 欠款 m,ur{B8 :  
arrears of pay 欠付薪酬 'a>D+A:  
arrears of revenue 逾期未收税款；逾期未收的帐项 )-25?B  
articles of association 组织章程；组织细则；组织章程细则 q&^H" fF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N3wy][bo  
ascertainment of profit 确定利润 <|hrmwk|  
"Asia Clear" “亚洲结算系统”