[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 ;Z#DB$o\  
allotment notice 股份配售通知；配股通知 +|Qe/
8Q  
allotment of shares 股份分配 G;bE_O  
allowable 可获宽免；免税的 p:qj.ukw  
allowable business loss 可扣除的营业亏损 9,Ug  
allowable expenses 可扣税的支出 N:rnH:g+:  
allowance 免税额；津贴；备抵；准备金 PciiDh~/  
allowance for debts 债项的免税额 +tFl  
allowance for depreciation by wear and tear 耗损折旧免税额 B ? D|B  
allowance for funeral expenses 殡殓费的免税额 _6'HBE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2d-C}&}L\  
allowance for repairs and outgoings 修葺及支出方面的免税额 rxAb]~MMp  
allowance to debtor 给债务人的津贴 "ZFK-jn/  
alteration of capital 资本更改 xr4kBC t  
alternate trustee 候补受托人 5I@2UvV8  
amalgamation 合并 `@i!'h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8Vqh1<
 
ambit of charges 征税范围；收费范围 Yc1ve  
amended valuation 经修订的估值 MQGR-W V=5  
American Commodities Exchange 美国商品交易所 sMAu*  
American Express Bank Limited 美国运通银行 n>I NJ  
American Stock Exchange 美国证券交易所 . vQCX1V(  
amortization 摊销 V$<5`  
amount due from banks 存放银行同业的款项
SgPvQ'\  
amount due from banks abroad 存放海外银行同业的款项 a(`@u&]WZ  
amount due from holding companies 控股公司欠款 qQUCK  
amount due from local banks 存放本港银行同业的款项 mw&)j R$&  
amount due to banks 银行同业的存款 XqTDLM&  
amount due to banks abroad 海外银行同业的存款 <lwkjt=RV  
amount due to holding companies 控股公司存款 V$fv
f#T  
amount due to local banks 本港银行同业的存款 8_F5c@7  
amount due to outport banks 外埠银行同业的存款 3.s.&^  
amount for note issue 发行纸币的款额 y2,M9  
amount of bond 担保契据的款额 ;-X5#  
amount of consideration 代价款额 X Sw0t8  
amount of contribution 供款数额 o@KK/f  
amount of indebtedness 负债款额 5m&Zq_Qe  
amount of principal of the loan 贷款本金额 P ||:?3IH  
amount of rates chargeable 应征差饷数额 r+%}XS%;h  
amount of share capital 股本额 ]J7.d$7T  
amount of sums assured 承保款额 \`M8Mu9~w  
amount of variation 变动幅度 mdTCe HX  
amount of vote 拨款数额 /a!M6:,pX  
amount payable 应付款额 &*N;yW""f  
amount receivable 应收款额 b$:<T7vei  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `aW>h8$I)  
analysis 分析 u4a(AB>S  
ancillary risk 附属风险 Q4,!N(>D  
annual account 周年帐目；周年帐目报表；年度决算；年结 qx~-(|s `H  
annual accounting date 年结日期 S @MO  
annual allowance 每年免税额；年积金；年度津贴；年津 g",htYoEnj  
annual balance 年度余额 F"<TV&xf  
annual disposable income 每年可动用收入 %nfaU~IqK  
annual estimates 周年预算 ]V K%6PQ0  
annual fee 年费 Yq?FiE0  
annual general meeting 周年大会 89 [5a  
annual growth rate 年增率；每年增长率 TZk.?@s5  
annual long-term supplement 长期个案每年补助金 C.[abpc  
annual pensionable emolument 可供计算退休金的年薪 sox0:9Oqnf  
annual report 年报 54%@q[-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 KK%R3{  
annual return 周年报表；周年申报表；每年报税表格 O+^l>+ZGj?  
Annual Return Rules 《周年报表规则》 R6A{u(  
annual review of consumer prices 每年消费物价回顾 M3U*'A\  
annual roll-forward basis 逐年延展方式 ?(4E le  
annual salary 年薪 kgV_*0^  
annual statement 年度报表；年度决算表 :Ej#qYi  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U- UD27  
annuitant 年金受益人 jLRh/pbz4  
annuity 年金 + q/ j  
annuity contract 年金合约 V_T.#"C4=z  
annuity on human life 人寿年金 Hq*\,`b&  
antecedent debt 先前的债项 TUQ+?[  
ante-dated cheque 倒填日期支票 {m)$b  
anticipated expenditure 预期开支 $6evK~  
anticipated net profit 预期纯利 #ONad0T;  
anticipated revenue 预期收入 <n)J~B^  
anti-inflation measure 反通货膨胀措施 ? %9-5"U[  
anti-inflationary stance 反通货膨胀立场 kIlc$:K^  
apparent deficit 表面赤字 j<-#a^jb  
apparent financial solvency 表面偿债能力
q`l%NE  
apparent partner 表面合伙人 8tR(i[L   
application for personal assessment 个人入息课税申请书 75+#)hNa!P  
application of fund 资金应用 +EZ Lic  
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 G'5 p/:
 
appointed actuary 委任精算师 2|KgRk|!  
appointed auditor 委任核数师；委任审计师 NT6OGBl&  
appointed trustee 委任的受托人 s^@?+<4:  
appointer 委任人 5*ip
}wA  
apportioned pro rata 按比例分摊 h2SVDKj  
apportionment 分配；分摊 _bi]Bpxf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZPieL&uV`  
apportionment formula 分摊方程式  {hzU  
apportionment of estate duty 遗产税的分摊 f.%mp$~T  
appraisal 估价；评估 6fozc2h@x%  
appreciable growth 可观增长 -_bnGY%,  
appreciable impact 显着影响 =r3%jWH6  
appreciable increase 可观增长 QxSJLi7t  
appreciation 增值；升值 mUmU_L u8  
appreciation against other currencies 相对其他货币升值 D`?=]Ysz(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R aVOZ=^-  
appreciation tax 增值税 "B~c/%#PH  
appropriation 拨款；拨用；拨付 ADTx _tE  
appropriation account 拨款帐目 (aAv7kB&  
Appropriation Bill 拨款法案 ;#F/2UgHB  
appropriation-in-aid system 补助拨款办法 }9k/Y/.  
approved assets 核准资产 )"W(0M]>  
approved basket stock 认可一篮子证券 IMKyFp]h-  
approved budget 核准预算 PJq;OM|  
approved charitable donation 认可慈善捐款 vr,8i7*0  
approved charitable institution 认可慈善机构 |a3v!va  
approved currency 核准货币；认可货币 f4JmY1)@  
approved estimates 核准预算 ;"}yVV/4  
approved estimates of expenditure 核准开支预算 "$-
>nC.  
approved overseas insurer 核准海外保险人 66P'87G  
approved overseas trust company 核准海外信托公司 Nl[]8G};  
approved pooled investment fund 核准汇集投资基金 e7m>p\"  
approved provident fund scheme 认可公积金计划 MX@t[{Gg9  
approved provision 核准拨款 1S&GhJ<wJ  
approved redeemable share 核准可赎回股份 F;4*,Ap  
approved regional stock 认可地区性证券 k`l={f8C  
approved retirement scheme 认可退休金计划 pO^PkX  
approved subordinated loan 核准附属贷款 |[/<[@\''  
arbitrage 套戥；套汇；套利 \3
M <_73  
arbitrageur 套戥者；套汇者 2 L>;M  
arbitrary amount 临时款项 a.n;ika]-  
arrangement 措施；安排；协定 UlG8c~p  
arrears 欠款 uwQ~4   
arrears of pay 欠付薪酬
m#}41<
 
arrears of revenue 逾期未收税款；逾期未收的帐项 +3a}~pW  
articles of association 组织章程；组织细则；组织章程细则 'qL:7  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .!fhy[%o:D  
ascertainment of profit 确定利润 skd3E4  
"Asia Clear" “亚洲结算系统”