[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 -cZuP7oA  
allotment notice 股份配售通知；配股通知 A]o3MoSt  
allotment of shares 股份分配 )liNjY@  
allowable 可获宽免；免税的 673G6Nk  
allowable business loss 可扣除的营业亏损 u8<Fk !  
allowable expenses 可扣税的支出 ,g|ht%"  
allowance 免税额；津贴；备抵；准备金 XC390t  
allowance for debts 债项的免税额 G&M)n*o  
allowance for depreciation by wear and tear 耗损折旧免税额 ]i `~J  
allowance for funeral expenses 殡殓费的免税额 chE}`I?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mryT%zSlM  
allowance for repairs and outgoings 修葺及支出方面的免税额 qe0ZM-C_  
allowance to debtor 给债务人的津贴 ,>TDxI;  
alteration of capital 资本更改 jt9@aN.mJN  
alternate trustee 候补受托人 : 9zEne4  
amalgamation 合并 &mA{_|>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Pb@$RAU63  
ambit of charges 征税范围；收费范围 {gDoktC@M  
amended valuation 经修订的估值 Dl}va  
American Commodities Exchange 美国商品交易所 y> g`R^^  
American Express Bank Limited 美国运通银行 5hAs/i9_  
American Stock Exchange 美国证券交易所 y ] $-:^  
amortization 摊销 g^\>hjNX  
amount due from banks 存放银行同业的款项 
x_4{MD^%  
amount due from banks abroad 存放海外银行同业的款项 B|;?#okx  
amount due from holding companies 控股公司欠款 L'>0E(D  
amount due from local banks 存放本港银行同业的款项 ;b, bHL  
amount due to banks 银行同业的存款 AIA4c"w.EO  
amount due to banks abroad 海外银行同业的存款 f_QZql
 
amount due to holding companies 控股公司存款 cavzXz  
amount due to local banks 本港银行同业的存款 a-5#8  
amount due to outport banks 外埠银行同业的存款 bGB5]%v,  
amount for note issue 发行纸币的款额 Vt4,?"  
amount of bond 担保契据的款额 #Z_f/@b  
amount of consideration 代价款额 p!K]cD  
amount of contribution 供款数额 EixAmG  
amount of indebtedness 负债款额 GsE =5A8  
amount of principal of the loan 贷款本金额 (*!4O>]  
amount of rates chargeable 应征差饷数额 k~$}&O  
amount of share capital 股本额 u$x'P <b  
amount of sums assured 承保款额 L i`OaP$  
amount of variation 变动幅度 \3j4=K'nE  
amount of vote 拨款数额 -9"[/  
amount payable 应付款额 ob(~4H-
 
amount receivable 应收款额 &+ pp;1ls  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HR?a93  
analysis 分析 6uWPIM;  
ancillary risk 附属风险 FOX0  
annual account 周年帐目；周年帐目报表；年度决算；年结 .OF2O}  
annual accounting date 年结日期 88atj+N]  
annual allowance 每年免税额；年积金；年度津贴；年津 %TQ5#{Y  
annual balance 年度余额 lMXLd91  
annual disposable income 每年可动用收入 /KCIb:U  
annual estimates 周年预算 I%ZSh]On  
annual fee 年费 =Xb:.  
annual general meeting 周年大会 rJcZ a#  
annual growth rate 年增率；每年增长率 IeE6?!,)  
annual long-term supplement 长期个案每年补助金 _,|N`BBqd  
annual pensionable emolument 可供计算退休金的年薪 Cqw`K P  
annual report 年报 st(Y{Gs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1Q??R}  
annual return 周年报表；周年申报表；每年报税表格 ot,e?lF  
Annual Return Rules 《周年报表规则》 '\B!1 B>T  
annual review of consumer prices 每年消费物价回顾 aaesgF  
annual roll-forward basis 逐年延展方式 Csx??T_>r  
annual salary 年薪 5%XEybc2  
annual statement 年度报表；年度决算表 0]t7(P"F6  
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 K9eu Na  
annuitant 年金受益人 dw< b}2   
annuity 年金 uB3Yl
=P
 
annuity contract 年金合约 zB)wYKwZ  
annuity on human life 人寿年金 )'t&LWS~  
antecedent debt 先前的债项 A ]~%<=b  
ante-dated cheque 倒填日期支票 o7s<G8;?  
anticipated expenditure 预期开支 gS^Y?  
anticipated net profit 预期纯利 a/p /<
 
anticipated revenue 预期收入 =doOt 7Rj  
anti-inflation measure 反通货膨胀措施 ^Jn=a9Q6Z  
anti-inflationary stance 反通货膨胀立场 YU%U  
apparent deficit 表面赤字 >W@3_{0  
apparent financial solvency 表面偿债能力 ~px)Jd  
apparent partner 表面合伙人 e5.s qft  
application for personal assessment 个人入息课税申请书 wE09
%  
application of fund 资金应用 Ng<oz*>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 H=7Nh6v  
appointed actuary 委任精算师 !5h@uar  
appointed auditor 委任核数师；委任审计师 3!KEk?I]  
appointed trustee 委任的受托人 '9q:gFO  
appointer 委任人 {,C
vWL  
apportioned pro rata 按比例分摊 bjGQ04da  
apportionment 分配；分摊 &dI;o$t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZuQ\Pyx  
apportionment formula 分摊方程式 7e`h,e=  
apportionment of estate duty 遗产税的分摊 _f~m&="T!  
appraisal 估价；评估 \jThbCb  
appreciable growth 可观增长 \I`g[nT|  
appreciable impact 显着影响 )qV&sru.$  
appreciable increase 可观增长 8qQrJFm|3*  
appreciation 增值；升值 ^6I8a"  
appreciation against other currencies 相对其他货币升值 ]h_V5rdX@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [+Y;w`;Fq  
appreciation tax 增值税 gpzZs<ST  
appropriation 拨款；拨用；拨付 )A a h  
appropriation account 拨款帐目 Z }Z]["q  
Appropriation Bill 拨款法案 CaqMLi%  
appropriation-in-aid system 补助拨款办法 Hs6}~d  
approved assets 核准资产 b&Go'C{p  
approved basket stock 认可一篮子证券 K_E- Hgg_  
approved budget 核准预算 nfzKUJY  
approved charitable donation 认可慈善捐款 :\8&Th}Se  
approved charitable institution 认可慈善机构 xSoXf0zq:  
approved currency 核准货币；认可货币 j*}2AI  
approved estimates 核准预算 ZpQ8KY$5  
approved estimates of expenditure 核准开支预算 aXO|%qX  
approved overseas insurer 核准海外保险人 Sk&l8"  
approved overseas trust company 核准海外信托公司 ?3+>% b
O  
approved pooled investment fund 核准汇集投资基金 eMV@er|  
approved provident fund scheme 认可公积金计划 @&M$oI$4*  
approved provision 核准拨款 GLIP;)h1  
approved redeemable share 核准可赎回股份 J?N9*ap)  
approved regional stock 认可地区性证券 v&*}O  
approved retirement scheme 认可退休金计划 [?Ub =sp  
approved subordinated loan 核准附属贷款 5!)_"u3  
arbitrage 套戥；套汇；套利 esVZ2_eL  
arbitrageur 套戥者；套汇者 Fq9>t/Zj  
arbitrary amount 临时款项 qo"_w%{  
arrangement 措施；安排；协定 a 2N4Jg@  
arrears 欠款 fnm:Wa|,%|  
arrears of pay 欠付薪酬 xg2 
&  
arrears of revenue 逾期未收税款；逾期未收的帐项 H0.,h
;  
articles of association 组织章程；组织细则；组织章程细则 o{&UT VyGs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 p~w|St7jg  
ascertainment of profit 确定利润 *X4$'LSx1  
"Asia Clear" “亚洲结算系统”