[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 ]Lft^,7  
allotment notice 股份配售通知；配股通知 >bP7}T  
allotment of shares 股份分配 >!.lr9(l  
allowable 可获宽免；免税的 !x /Z"  
allowable business loss 可扣除的营业亏损 +GtGyp  
allowable expenses 可扣税的支出 gG>^h1_o~  
allowance 免税额；津贴；备抵；准备金 o:\j/+]  
allowance for debts 债项的免税额 |Dpfh  
allowance for depreciation by wear and tear 耗损折旧免税额 ( w  
allowance for funeral expenses 殡殓费的免税额 T:5%sN;#O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6? ly.h$  
allowance for repairs and outgoings 修葺及支出方面的免税额 
:@'0)7  
allowance to debtor 给债务人的津贴 >V=@[B(0  
alteration of capital 资本更改 /3%xQK>%  
alternate trustee 候补受托人 Olh-(u:9+O  
amalgamation 合并 +W[#;)ea(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iz5wUyeg  
ambit of charges 征税范围；收费范围 k(Xv&Zn  
amended valuation 经修订的估值 Gl:T   
American Commodities Exchange 美国商品交易所 Gf.o{  
American Express Bank Limited 美国运通银行 @a3v[}c*  
American Stock Exchange 美国证券交易所 {/!"}{G1e  
amortization 摊销 epyYo&x}  
amount due from banks 存放银行同业的款项 X,CFY  
amount due from banks abroad 存放海外银行同业的款项 $F$R4?_  
amount due from holding companies 控股公司欠款 4?uG> ;V  
amount due from local banks 存放本港银行同业的款项 y{P9k8v!z  
amount due to banks 银行同业的存款 8
uW:_t]q  
amount due to banks abroad 海外银行同业的存款 Upen/1bA  
amount due to holding companies 控股公司存款 k}qiIMdI  
amount due to local banks 本港银行同业的存款 Oj\mkg  
amount due to outport banks 外埠银行同业的存款 I "?&X4%e  
amount for note issue 发行纸币的款额 V2skr_1  
amount of bond 担保契据的款额 =x]dP
.  
amount of consideration 代价款额 C^O^Jj5X%  
amount of contribution 供款数额 rmJ847%y`  
amount of indebtedness 负债款额 ^PpFI  
amount of principal of the loan 贷款本金额 Ka2tr]+s  
amount of rates chargeable 应征差饷数额 Jtk(yp{Zz  
amount of share capital 股本额 h(up1
(x  
amount of sums assured 承保款额 '~a$f;: Dv  
amount of variation 变动幅度 qE=OQs9  
amount of vote 拨款数额 d'D\#+%>=  
amount payable 应付款额 nP5fh_/  
amount receivable 应收款额 ^<+heX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &$im^0`r_  
analysis 分析 k]YGD  
ancillary risk 附属风险 3&:fS|L~c  
annual account 周年帐目；周年帐目报表；年度决算；年结 uS,$P34^oy  
annual accounting date 年结日期 `vBa.)u  
annual allowance 每年免税额；年积金；年度津贴；年津 wB"Gw` D  
annual balance 年度余额 brot&S2P><  
annual disposable income 每年可动用收入 VHNiTp  
annual estimates 周年预算 _.LWc^Sg  
annual fee 年费 L<`g}iw  
annual general meeting 周年大会 &|] ^ u/  
annual growth rate 年增率；每年增长率 H4jqF~  
annual long-term supplement 长期个案每年补助金 OO>2oH  
annual pensionable emolument 可供计算退休金的年薪 v21?  
annual report 年报 MqH~L?~}|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9B0"GEwrs  
annual return 周年报表；周年申报表；每年报税表格 n3,wwymQ  
Annual Return Rules 《周年报表规则》 X:/t>0e  
annual review of consumer prices 每年消费物价回顾 t,nB`g?  
annual roll-forward basis 逐年延展方式 %S ki5q  
annual salary 年薪 *h 6i9V%'  
annual statement 年度报表；年度决算表 [N)M]u  
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 d5hE!=  
annuitant 年金受益人 KYN{iaj  
annuity 年金 3 J<,2
 
annuity contract 年金合约 Cn '=_1p  
annuity on human life 人寿年金 \$"
Xr  
antecedent debt 先前的债项 bux-t3g7+  
ante-dated cheque 倒填日期支票 k*^W lCZ3  
anticipated expenditure 预期开支 #CmBgxg+M  
anticipated net profit 预期纯利 Bs}>#I  
anticipated revenue 预期收入 9f`Pi:*+/  
anti-inflation measure 反通货膨胀措施 CXZeL 1+  
anti-inflationary stance 反通货膨胀立场 O1,[7F.4g  
apparent deficit 表面赤字 <^{:K`  
apparent financial solvency 表面偿债能力 v(~m!8!TI  
apparent partner 表面合伙人 2oLa`33c1  
application for personal assessment 个人入息课税申请书 X3yr6J[ ^  
application of fund 资金应用 :~Y$\Ww(~  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ow"Xv  
appointed actuary 委任精算师 /G;yxdb  
appointed auditor 委任核数师；委任审计师 Xg,BK0O  
appointed trustee 委任的受托人 67?5Cv  
appointer 委任人 Q2Rj0E`  
apportioned pro rata 按比例分摊 K-3 _4As  
apportionment 分配；分摊 vKf=t&gqr  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g_U6
9 z  
apportionment formula 分摊方程式 v!Z9T  
apportionment of estate duty 遗产税的分摊 2Fi*)\{  
appraisal 估价；评估 Q #gHD  
appreciable growth 可观增长 |{T2|iJI  
appreciable impact 显着影响 J7xmf,
76w  
appreciable increase 可观增长 PQ>JoRs  
appreciation 增值；升值 -yeT$P&|  
appreciation against other currencies 相对其他货币升值 lDeWs%n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 se[};t:  
appreciation tax 增值税 
hLRQ)  
appropriation 拨款；拨用；拨付 :F&WlU$L  
appropriation account 拨款帐目 {W] jVh p  
Appropriation Bill 拨款法案 'S"F=)*-  
appropriation-in-aid system 补助拨款办法 tUQ)q  
approved assets 核准资产 CggEAi~  
approved basket stock 认可一篮子证券 Cx[4 /~_<  
approved budget 核准预算 j$6}r  
approved charitable donation 认可慈善捐款 ?}[keSEh>  
approved charitable institution 认可慈善机构 ?F/3]lsggT  
approved currency 核准货币；认可货币 .+>}},  
approved estimates 核准预算 ,ME9<3 Ac  
approved estimates of expenditure 核准开支预算 N" TD$NrK\  
approved overseas insurer 核准海外保险人 (&(f`c@I  
approved overseas trust company 核准海外信托公司 N2>JG]G  
approved pooled investment fund 核准汇集投资基金 )c/] 8KU  
approved provident fund scheme 认可公积金计划 RulI zv  
approved provision 核准拨款 C7#$s<>TO  
approved redeemable share 核准可赎回股份 9=|5-?^  
approved regional stock 认可地区性证券 \"SI-`x  
approved retirement scheme 认可退休金计划 q`P:PRgM  
approved subordinated loan 核准附属贷款 c,@6MeKHq  
arbitrage 套戥；套汇；套利 *D,T}N  
arbitrageur 套戥者；套汇者 #_d%hr~d  
arbitrary amount 临时款项 t(Uoi~#[  
arrangement 措施；安排；协定 C7{wI` ~  
arrears 欠款 )n.peZ  
arrears of pay 欠付薪酬 o0 Ae*Y0  
arrears of revenue 逾期未收税款；逾期未收的帐项 ( rJ
vE*  
articles of association 组织章程；组织细则；组织章程细则 S
pgVsz  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 KjadX&JD  
ascertainment of profit 确定利润 xk/(|f{L  
"Asia Clear" “亚洲结算系统”