[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 '!4\H"t  
allotment notice 股份配售通知；配股通知 31 M'71s  
allotment of shares 股份分配
W>,D$  
allowable 可获宽免；免税的 JE@3UXg
  
allowable business loss 可扣除的营业亏损 jxq89x  
allowable expenses 可扣税的支出 !wKN
Ye  
allowance 免税额；津贴；备抵；准备金 8{7'w|/;.{  
allowance for debts 债项的免税额 Fa
</  
allowance for depreciation by wear and tear 耗损折旧免税额 5g'aNkF6>  
allowance for funeral expenses 殡殓费的免税额 ]C|xo.=?]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '^O
}`  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lm0q/d2|\X  
allowance to debtor 给债务人的津贴 Q'j00/K  
alteration of capital 资本更改 ~X'hRNFx~  
alternate trustee 候补受托人 ;L$l0(OO  
amalgamation 合并 $%ztP Ta  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :g-vy9vb  
ambit of charges 征税范围；收费范围 AvuGAlP  
amended valuation 经修订的估值  3L4v@  
American Commodities Exchange 美国商品交易所 z~1S/,Ca  
American Express Bank Limited 美国运通银行 |uRYejj#j  
American Stock Exchange 美国证券交易所 a+9
_sUq  
amortization 摊销 D6\k}4n-  
amount due from banks 存放银行同业的款项 `V*$pHo  
amount due from banks abroad 存放海外银行同业的款项 &##JZ  
amount due from holding companies 控股公司欠款 [Z1,~(3  
amount due from local banks 存放本港银行同业的款项 Cs,t:aj
P  
amount due to banks 银行同业的存款  xG'F  
amount due to banks abroad 海外银行同业的存款 3 XUsw1,[  
amount due to holding companies 控股公司存款 c.>Ops F  
amount due to local banks 本港银行同业的存款 ]*{tno  
amount due to outport banks 外埠银行同业的存款 :0o]#7  
amount for note issue 发行纸币的款额 ^5FwYXAxi  
amount of bond 担保契据的款额 '(3|hh)Tl  
amount of consideration 代价款额 =jU#0FAO  
amount of contribution 供款数额 aLQ]2
m  
amount of indebtedness 负债款额 7Fb! ;W#X  
amount of principal of the loan 贷款本金额 Q[aBxy (  
amount of rates chargeable 应征差饷数额 ytfr'sr/  
amount of share capital 股本额 gA2]kZg  
amount of sums assured 承保款额 %kQ[zd^  
amount of variation 变动幅度 'm/`= QX  
amount of vote 拨款数额 Z[\nyj  
amount payable 应付款额 99b"WH^3$y  
amount receivable 应收款额 WtMDHfwqu\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P Qi=  
analysis 分析 yoBR'$-=  
ancillary risk 附属风险 >[P`$XkXd4  
annual account 周年帐目；周年帐目报表；年度决算；年结 edlsS}8^  
annual accounting date 年结日期 ZM57(D  
annual allowance 每年免税额；年积金；年度津贴；年津 4X>=UO``L  
annual balance 年度余额 QKt{XB6Y  
annual disposable income 每年可动用收入 $n::w c  
annual estimates 周年预算 - KaU@t  
annual fee 年费 88 DMD"$B  
annual general meeting 周年大会 ^VjF W  
annual growth rate 年增率；每年增长率 4L
&Rs;  
annual long-term supplement 长期个案每年补助金 M-C>I;a  
annual pensionable emolument 可供计算退休金的年薪 |W|RX3D  
annual report 年报 KFM)*Icg\8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V24FzQ?z:.  
annual return 周年报表；周年申报表；每年报税表格
"z{rC}  
Annual Return Rules 《周年报表规则》 TM,Fab &  
annual review of consumer prices 每年消费物价回顾 A$::|2~  
annual roll-forward basis 逐年延展方式 /@LUD=  
annual salary 年薪 "^VPe[lA  
annual statement 年度报表；年度决算表 n55s7wzM  
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 Q\2~^w1
V  
annuitant 年金受益人 N[xa=  
annuity 年金 l9{.~]V  
annuity contract 年金合约 $#J  
annuity on human life 人寿年金 Tpp?(lT7r  
antecedent debt 先前的债项 IvB)d}p  
ante-dated cheque 倒填日期支票 |'Ksy{lA  
anticipated expenditure 预期开支 f;,^ ]mw  
anticipated net profit 预期纯利 2nB{oF-Z  
anticipated revenue 预期收入 mX@!O[f%9e  
anti-inflation measure 反通货膨胀措施 #]s&[O43  
anti-inflationary stance 反通货膨胀立场 #AH<dS  
apparent deficit 表面赤字 ?
&@a{-  
apparent financial solvency 表面偿债能力 aq.Lnbi/X  
apparent partner 表面合伙人 [d6
TwKv  
application for personal assessment 个人入息课税申请书 ?.69nN  
application of fund 资金应用
o/I`L  
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 $`|\aXd[C*  
appointed actuary 委任精算师 rL6Y4u0e%  
appointed auditor 委任核数师；委任审计师 Uk0 0lPG.U  
appointed trustee 委任的受托人 |OO2>(Fj  
appointer 委任人 %xP'*EaM?  
apportioned pro rata 按比例分摊 PKX Tj6hj)  
apportionment 分配；分摊 C+aL8_(R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b|u0a6  
apportionment formula 分摊方程式 QlH,-]N$L  
apportionment of estate duty 遗产税的分摊 xdrs
!GV:  
appraisal 估价；评估 x^6b$>1  
appreciable growth 可观增长 .2QZe8"  
appreciable impact 显着影响 4So ,m0v  
appreciable increase 可观增长 i
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appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值 aQL$?,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =.t3|5U8  
appreciation tax 增值税 Ab:+AC5{  
appropriation 拨款；拨用；拨付 }+GIrEDI d  
appropriation account 拨款帐目 L~&r.81  
Appropriation Bill 拨款法案 xC-&<s  
appropriation-in-aid system 补助拨款办法 vptBDfzz  
approved assets 核准资产 yMKVF`D*  
approved basket stock 认可一篮子证券 kZ<"hsh,Y'  
approved budget 核准预算 1p COLC%1  
approved charitable donation 认可慈善捐款 FYX"q-Z  
approved charitable institution 认可慈善机构 u=PYm+q{  
approved currency 核准货币；认可货币 !)LVZfQ0  
approved estimates 核准预算 'zfj`aqc  
approved estimates of expenditure 核准开支预算 E6s)J -a  
approved overseas insurer 核准海外保险人 rFG_CC2  
approved overseas trust company 核准海外信托公司 t4r%EP|Zt  
approved pooled investment fund 核准汇集投资基金 i'uSu8$'*  
approved provident fund scheme 认可公积金计划 .%x%(olf  
approved provision 核准拨款 NrWgaPO)i  
approved redeemable share 核准可赎回股份 |)b:@q3k+n  
approved regional stock 认可地区性证券 ]O+W+h{]  
approved retirement scheme 认可退休金计划 9{XV=a v  
approved subordinated loan 核准附属贷款 ) 0|X];sD  
arbitrage 套戥；套汇；套利 e>!=)6[*  
arbitrageur 套戥者；套汇者 E}8wnrxf  
arbitrary amount 临时款项 nn{PhyK  
arrangement 措施；安排；协定 +`'>  
arrears 欠款 dNT
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arrears of pay 欠付薪酬 {# Vp`ji  
arrears of revenue 逾期未收税款；逾期未收的帐项 {6gY6X-R  
articles of association 组织章程；组织细则；组织章程细则 !6l}s$1i|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2HF_kYZ  
ascertainment of profit 确定利润 tQmuok4"d  
"Asia Clear" “亚洲结算系统”