[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 r^3QDoy  
allotment notice 股份配售通知；配股通知 KPGo*mY  
allotment of shares 股份分配 !acm@"Ea  
allowable 可获宽免；免税的 9NCo0!Fb  
allowable business loss 可扣除的营业亏损 a]NQls E}l  
allowable expenses 可扣税的支出 W5a)`
%H  
allowance 免税额；津贴；备抵；准备金 J!?hajw7N  
allowance for debts 债项的免税额 9IFK4>&O6  
allowance for depreciation by wear and tear 耗损折旧免税额 ~Yrtz  
allowance for funeral expenses 殡殓费的免税额 Nh7D&#z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )4oTA@wR  
allowance for repairs and outgoings 修葺及支出方面的免税额 /[f9Z:>V  
allowance to debtor 给债务人的津贴 c(@V t&gE  
alteration of capital 资本更改 Kyy CS>  
alternate trustee 候补受托人 _yje"  
amalgamation 合并 }S{#DgZ@X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <0,c{e  
ambit of charges 征税范围；收费范围 r+8%oWj  
amended valuation 经修订的估值 _jmkAmeu  
American Commodities Exchange 美国商品交易所 |2mm@ ):  
American Express Bank Limited 美国运通银行 Xy{\>}i]N  
American Stock Exchange 美国证券交易所 3Qt-%=b&  
amortization 摊销 YGVj $\  
amount due from banks 存放银行同业的款项 OhT?W
[4  
amount due from banks abroad 存放海外银行同业的款项 ur\v[k=  
amount due from holding companies 控股公司欠款 r|rOI Ao  
amount due from local banks 存放本港银行同业的款项 ?nOul}y/  
amount due to banks 银行同业的存款 TxZ ^zj  
amount due to banks abroad 海外银行同业的存款 f
?O?2 g  
amount due to holding companies 控股公司存款 qsnZ?hXPp  
amount due to local banks 本港银行同业的存款 S]^`Qy)  
amount due to outport banks 外埠银行同业的存款 h WvQh  
amount for note issue 发行纸币的款额 Obd@#uab  
amount of bond 担保契据的款额 #biI=S  
amount of consideration 代价款额 SH#-3&$[  
amount of contribution 供款数额 6 /8?:  
amount of indebtedness 负债款额 _~f&
wkc  
amount of principal of the loan 贷款本金额 @dimZsi1  
amount of rates chargeable 应征差饷数额 #QdBI{2  
amount of share capital 股本额 +o]DT7W  
amount of sums assured 承保款额 /Jz?~H{%n  
amount of variation 变动幅度 PPiN`GM  
amount of vote 拨款数额 eR,ePyA;  
amount payable 应付款额 *g =ey?1S  
amount receivable 应收款额 @ToY,@]e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AS[yNCsjC  
analysis 分析 -LAYj:4  
ancillary risk 附属风险 OQt_nb#z`{  
annual account 周年帐目；周年帐目报表；年度决算；年结 $RxS<_tj  
annual accounting date 年结日期 qKX3Npw  
annual allowance 每年免税额；年积金；年度津贴；年津 _U%a`%tU.  
annual balance 年度余额 .W_'6Q+  
annual disposable income 每年可动用收入 HyKvDJ 3_  
annual estimates 周年预算 C*A!`Q?1Y  
annual fee 年费 >BU"C+a8g  
annual general meeting 周年大会 E<u6 js,  
annual growth rate 年增率；每年增长率 Opc, {,z6  
annual long-term supplement 长期个案每年补助金 8]U;2H/z  
annual pensionable emolument 可供计算退休金的年薪 s+{)K  
annual report 年报 nH*JR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &)4#0L4  
annual return 周年报表；周年申报表；每年报税表格 #l kv&.)x  
Annual Return Rules 《周年报表规则》 XJ &'
4h  
annual review of consumer prices 每年消费物价回顾 K.k%Tg[ ~  
annual roll-forward basis 逐年延展方式 Bf37/kkf(  
annual salary 年薪  4[=vt  
annual statement 年度报表；年度决算表 Y.9s-g  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +AGI)uQQ  
annuitant 年金受益人 N#(p_7M  
annuity 年金 y\M]\^[7  
annuity contract 年金合约 5U[m]W=B  
annuity on human life 人寿年金 "
`l8*]z  
antecedent debt 先前的债项 Z_iVOctP  
ante-dated cheque 倒填日期支票 < {1'cx  
anticipated expenditure 预期开支 #~(J J  
anticipated net profit 预期纯利 6_KO6O7g  
anticipated revenue 预期收入 u-yVc*<,  
anti-inflation measure 反通货膨胀措施 ifyWhS++  
anti-inflationary stance 反通货膨胀立场 a o"\L0;{  
apparent deficit 表面赤字 R5_xli%  
apparent financial solvency 表面偿债能力 x aQO=[  
apparent partner 表面合伙人 wjLtLtK?  
application for personal assessment 个人入息课税申请书 i8CO+Iv*{  
application of fund 资金应用 8t4o}3>  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /l o;:)AiP  
appointed actuary 委任精算师 AUZ ^XiK  
appointed auditor 委任核数师；委任审计师 K"lZwU\:On  
appointed trustee 委任的受托人 b #ih=qE  
appointer 委任人 ;- ~}g7$  
apportioned pro rata 按比例分摊 S6~&g|T,  
apportionment 分配；分摊 i7N|p9O.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g<ZB9;FX %  
apportionment formula 分摊方程式 :xd)]Ns  
apportionment of estate duty 遗产税的分摊 yHrYSE
M  
appraisal 估价；评估 eiTG  
appreciable growth 可观增长 *qM)[XO  
appreciable impact 显着影响 -u!{ 8S~wA  
appreciable increase 可观增长 mU d['Z  
appreciation 增值；升值 7RE 'KH_$  
appreciation against other currencies 相对其他货币升值 PH6!
T/2[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;"gUrcuY  
appreciation tax 增值税 ?<mxv"  
appropriation 拨款；拨用；拨付 M$@Donx  
appropriation account 拨款帐目 Szz:$!t  
Appropriation Bill 拨款法案 ~yrEB:w`_  
appropriation-in-aid system 补助拨款办法 h!>K[*  
approved assets 核准资产 |}hV
_  
approved basket stock 认可一篮子证券 >m66j2(H*Z  
approved budget 核准预算 H_ecb;|mP  
approved charitable donation 认可慈善捐款 mpcO-%a  
approved charitable institution 认可慈善机构 S.^/Cl;aj  
approved currency 核准货币；认可货币 sr|afqjXD  
approved estimates 核准预算 ()Cw;N{E  
approved estimates of expenditure 核准开支预算 o \r6iO  
approved overseas insurer 核准海外保险人 m :M=De  
approved overseas trust company 核准海外信托公司 )I/K-zj  
approved pooled investment fund 核准汇集投资基金 TOH!vQP  
approved provident fund scheme 认可公积金计划 qKL:#ny  
approved provision 核准拨款 f9ziSD#  
approved redeemable share 核准可赎回股份 g#??Mz  
approved regional stock 认可地区性证券 vh29mzum  
approved retirement scheme 认可退休金计划 T~&9/%$F  
approved subordinated loan 核准附属贷款 g`N
J `  
arbitrage 套戥；套汇；套利 /b ]Yya#  
arbitrageur 套戥者；套汇者 -chk\75  
arbitrary amount 临时款项 #.Q8q  
arrangement 措施；安排；协定 BAy]&q|.  
arrears 欠款 gk-g!v&  
arrears of pay 欠付薪酬 e\Igc.  
arrears of revenue 逾期未收税款；逾期未收的帐项 v;=|-y  
articles of association 组织章程；组织细则；组织章程细则 RWfC2$z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,)u7PMs  
ascertainment of profit 确定利润 G; onJ>  
"Asia Clear" “亚洲结算系统”