[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 5ZeE& vG2  
allotment notice 股份配售通知；配股通知 MTJ ."e<B  
allotment of shares 股份分配 iIWz\FM  
allowable 可获宽免；免税的 [iVCorU  
allowable business loss 可扣除的营业亏损 feM% -  
allowable expenses 可扣税的支出
T\ 7z87Q  
allowance 免税额；津贴；备抵；准备金 6[fpe   
allowance for debts 债项的免税额 Sc03vfmo"N  
allowance for depreciation by wear and tear 耗损折旧免税额 8|kr|l  
allowance for funeral expenses 殡殓费的免税额 b|mWEB.p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n,D~ whZx  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?blF6Kl$  
allowance to debtor 给债务人的津贴 *Kj*|>)  
alteration of capital 资本更改 OUCL tn\  
alternate trustee 候补受托人 cojtQD
6  
amalgamation 合并 "FA&Qm0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KwGk8$ U  
ambit of charges 征税范围；收费范围 T"7Ue  
amended valuation 经修订的估值 hTgWqp  
American Commodities Exchange 美国商品交易所 On x[ }x  
American Express Bank Limited 美国运通银行 al>^}:  
American Stock Exchange 美国证券交易所 uYjE)"  
amortization 摊销 z}I=:  
amount due from banks 存放银行同业的款项 W4n;U-Hb  
amount due from banks abroad 存放海外银行同业的款项 Ip#BR!$n  
amount due from holding companies 控股公司欠款 }uWIF|h~  
amount due from local banks 存放本港银行同业的款项 (gN[<QL  
amount due to banks 银行同业的存款 2R9AYI  
amount due to banks abroad 海外银行同业的存款 ]D(!ua5|x`  
amount due to holding companies 控股公司存款 ' >a(|  
amount due to local banks 本港银行同业的存款 XaT9`L<  
amount due to outport banks 外埠银行同业的存款 "|P8L| @*  
amount for note issue 发行纸币的款额 g'2'K  
amount of bond 担保契据的款额 b=nQi. /f  
amount of consideration 代价款额 6mcxp+lm|  
amount of contribution 供款数额
P$LHsg]  
amount of indebtedness 负债款额 05= $Dnv  
amount of principal of the loan 贷款本金额 B \?We\y  
amount of rates chargeable 应征差饷数额 c@H_f  
amount of share capital 股本额 *12,MO>go  
amount of sums assured 承保款额 4n6EkTa  
amount of variation 变动幅度 Ky"]L~8$  
amount of vote 拨款数额 [O)(0  
amount payable 应付款额 0*!CJ;%N  
amount receivable 应收款额 "rhU2jT=c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yrl
OvXW  
analysis 分析
#rZF4>c  
ancillary risk 附属风险 tA#7X r+  
annual account 周年帐目；周年帐目报表；年度决算；年结 k?(x}IZdG  
annual accounting date 年结日期 tBR"sBiws  
annual allowance 每年免税额；年积金；年度津贴；年津  j1/.3\  
annual balance 年度余额 2.''Nt6|  
annual disposable income 每年可动用收入 VVY#g%(K
 
annual estimates 周年预算 9A|deETa-  
annual fee 年费 kmfz=
q?  
annual general meeting 周年大会 SvR:tyF  
annual growth rate 年增率；每年增长率 jUny&Alj  
annual long-term supplement 长期个案每年补助金 1Z9_sd~/6  
annual pensionable emolument 可供计算退休金的年薪 <'s_3AC  
annual report 年报 Djv0]Sm^!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nR%ASUx:Y  
annual return 周年报表；周年申报表；每年报税表格 ;F>$\"aG  
Annual Return Rules 《周年报表规则》 hC1CISm.U  
annual review of consumer prices 每年消费物价回顾 &8kc0Z@y  
annual roll-forward basis 逐年延展方式 UO3Q
wZ4j;  
annual salary 年薪 <*D{uMw  
annual statement 年度报表；年度决算表 z4qw*. 5  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~Sq !P  
annuitant 年金受益人 kjCXP  
annuity 年金 ii0{$}eoh  
annuity contract 年金合约 05$;7xnf(  
annuity on human life 人寿年金 <P )U Ggd  
antecedent debt 先前的债项  m}t.E  
ante-dated cheque 倒填日期支票 RM^3Snd=V  
anticipated expenditure 预期开支 Z0o+&3a6  
anticipated net profit 预期纯利 F.9SyB$  
anticipated revenue 预期收入 IZr~h9  
anti-inflation measure 反通货膨胀措施 U[l7n3Y=  
anti-inflationary stance 反通货膨胀立场 t(<^
 of:  
apparent deficit 表面赤字 NO(^P+s  
apparent financial solvency 表面偿债能力 '.Ww*N  
apparent partner 表面合伙人 U`{'-L .  
application for personal assessment 个人入息课税申请书 jZRf{  
application of fund 资金应用 q_0So}  
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 X5s.F%Np!  
appointed actuary 委任精算师 j=raS  
appointed auditor 委任核数师；委任审计师 I+qg' mo  
appointed trustee 委任的受托人 kNC.^8ryz[  
appointer 委任人 5|T[:m  
apportioned pro rata 按比例分摊 yr4j  
apportionment 分配；分摊 t r)[6o#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8KxBN)fO;  
apportionment formula 分摊方程式 (#|CL/&  
apportionment of estate duty 遗产税的分摊 k,)xv ?  
appraisal 估价；评估 ->BGeP_=|  
appreciable growth 可观增长 HC%tJ:G  
appreciable impact 显着影响 ;m/h?Y~  
appreciable increase 可观增长 X@ zw;Se  
appreciation 增值；升值 wR7Ja cKv  
appreciation against other currencies 相对其他货币升值 +[LG>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &E {CQ#k  
appreciation tax 增值税 _J|T Cm  
appropriation 拨款；拨用；拨付 =[N=mC  
appropriation account 拨款帐目 ,F&TSzH[@v  
Appropriation Bill 拨款法案 ].=~C"s,a  
appropriation-in-aid system 补助拨款办法 }rW Ea^  
approved assets 核准资产 h
xCSE$f4  
approved basket stock 认可一篮子证券 tl:V8sYTP  
approved budget 核准预算 -?jI{].:8  
approved charitable donation 认可慈善捐款 kAu-=X  
approved charitable institution 认可慈善机构 cRR[ci34k  
approved currency 核准货币；认可货币 we4k VAn  
approved estimates 核准预算 GJu[ af  
approved estimates of expenditure 核准开支预算 gdPPk=LD  
approved overseas insurer 核准海外保险人 3q$[r_   
approved overseas trust company 核准海外信托公司 8OS@gpz  
approved pooled investment fund 核准汇集投资基金 J$aE:g6'  
approved provident fund scheme 认可公积金计划 aw%iO|M_  
approved provision 核准拨款 l**gM  
approved redeemable share 核准可赎回股份 L|?$F*bs  
approved regional stock 认可地区性证券 JAQ y  
approved retirement scheme 认可退休金计划 & bKl(,  
approved subordinated loan 核准附属贷款 3/aK#TjK  
arbitrage 套戥；套汇；套利 w5C$39e\G  
arbitrageur 套戥者；套汇者 ?S*Cvr+=4  
arbitrary amount 临时款项 0XcH  
arrangement 措施；安排；协定 Rm&^[mv  
arrears 欠款 }@)r\t4m  
arrears of pay 欠付薪酬 cuw 7P  
arrears of revenue 逾期未收税款；逾期未收的帐项 m1 tYDZ"
i  
articles of association 组织章程；组织细则；组织章程细则 xj ?#
]GR  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F K7cDaI  
ascertainment of profit 确定利润 6UAn#d9  
"Asia Clear" “亚洲结算系统”