[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 y/}>)o4Q  
allotment notice 股份配售通知；配股通知 z <"7vR  
allotment of shares 股份分配 PG1#Z?_  
allowable 可获宽免；免税的 p5KM(N6f  
allowable business loss 可扣除的营业亏损 f(O`t}Ed  
allowable expenses 可扣税的支出 oJk$ +v6  
allowance 免税额；津贴；备抵；准备金 04
2sjt  
allowance for debts 债项的免税额 A;sdrA  
allowance for depreciation by wear and tear 耗损折旧免税额 eqSCNYN  
allowance for funeral expenses 殡殓费的免税额 PUUBn"U-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `O5kI#m)L*  
allowance for repairs and outgoings 修葺及支出方面的免税额 #pxc6W /  
allowance to debtor 给债务人的津贴 0 mWfR8h0  
alteration of capital 资本更改 3:rH1vG.m  
alternate trustee 候补受托人 sBuVm
<H  
amalgamation 合并  yiUJ!m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W 9Z.X!h  
ambit of charges 征税范围；收费范围 G6zFCgFJ^y  
amended valuation 经修订的估值 $a6&OH/  
American Commodities Exchange 美国商品交易所 *|x2"?d-F:  
American Express Bank Limited 美国运通银行 qVF
z-!6b  
American Stock Exchange 美国证券交易所 Y962rZ  
amortization 摊销 o_gpBaWD  
amount due from banks 存放银行同业的款项 N1Y*IkW"  
amount due from banks abroad 存放海外银行同业的款项 (~
TP  
amount due from holding companies 控股公司欠款 [&rW+/  
amount due from local banks 存放本港银行同业的款项 @T1/S&F=  
amount due to banks 银行同业的存款 VG'oy  
amount due to banks abroad 海外银行同业的存款 IPcAE!h6zN  
amount due to holding companies 控股公司存款 \PzC:H  
amount due to local banks 本港银行同业的存款 Z{/C4" F  
amount due to outport banks 外埠银行同业的存款 dCcV$BX,K  
amount for note issue 发行纸币的款额 ~Gc+naE>  
amount of bond 担保契据的款额 bK%go  
amount of consideration 代价款额 4j)
Y>  
amount of contribution 供款数额 :*1Gs,  
amount of indebtedness 负债款额 DRi!WWivn  
amount of principal of the loan 贷款本金额 1uv"5 `%s  
amount of rates chargeable 应征差饷数额 DB_ x  
amount of share capital 股本额 U;KH
F{Vm  
amount of sums assured 承保款额 3l>P>[<o  
amount of variation 变动幅度 +U^dllL7  
amount of vote 拨款数额 2?ZHWS>U  
amount payable 应付款额 b0E(tPw5c  
amount receivable 应收款额 nP?(9;3*  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7%8,*T  
analysis 分析 W #qM$  
ancillary risk 附属风险 &}w,bG$  
annual account 周年帐目；周年帐目报表；年度决算；年结 8ne'x!1 D  
annual accounting date 年结日期 D}!U?]la&  
annual allowance 每年免税额；年积金；年度津贴；年津 . xX xjl  
annual balance 年度余额 xVKx#X9yk  
annual disposable income 每年可动用收入 G`mC=*Ma;  
annual estimates 周年预算 ~srmlBi6  
annual fee 年费 Ff& VBm  
annual general meeting 周年大会 [ne4lWaE<y  
annual growth rate 年增率；每年增长率 d2.eDEOsC  
annual long-term supplement 长期个案每年补助金 ;'tsdsu}  
annual pensionable emolument 可供计算退休金的年薪 fXIeCn  
annual report 年报 $F G4wA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :!tQqy2
 
annual return 周年报表；周年申报表；每年报税表格 EE&~D~yHUL  
Annual Return Rules 《周年报表规则》 I U4[}x  
annual review of consumer prices 每年消费物价回顾 ;=)CjC8)  
annual roll-forward basis 逐年延展方式 Rl3KE)<  
annual salary 年薪 %DPtK)X1  
annual statement 年度报表；年度决算表 ]pb;q(?^  
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 !M^pL|
 
annuitant 年金受益人 ZQl[h7c/N  
annuity 年金 \|j`jsq  
annuity contract 年金合约 ^n]tf9{I  
annuity on human life 人寿年金 {%S1x{U}W-  
antecedent debt 先前的债项 C _[jQTr  
ante-dated cheque 倒填日期支票 -zc9=n<5  
anticipated expenditure 预期开支 #|$i H kVY  
anticipated net profit 预期纯利 `2S{.s  
anticipated revenue 预期收入 VWfrcSZg6M  
anti-inflation measure 反通货膨胀措施 RNX}Wlo-s  
anti-inflationary stance 反通货膨胀立场 ~~5kAY-  
apparent deficit 表面赤字 ,~G _3Oz  
apparent financial solvency 表面偿债能力 <,rjU
*"  
apparent partner 表面合伙人 b55|JWfC`  
application for personal assessment 个人入息课税申请书 `$@1NL7>  
application of fund 资金应用 #C>pA<YJzK  
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 Qr0JJoHT  
appointed actuary 委任精算师 'Fc&"(!||  
appointed auditor 委任核数师；委任审计师 YT:<AJm  
appointed trustee 委任的受托人 C 7+TnJ  
appointer 委任人 'R=o,=  
apportioned pro rata 按比例分摊 "n
]B~D  
apportionment 分配；分摊 &# @1n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4F:RLj9P!  
apportionment formula 分摊方程式 }JlQQ  
apportionment of estate duty 遗产税的分摊 Vx0V6{JX  
appraisal 估价；评估 y/i"o-}}~|  
appreciable growth 可观增长 t 8M3VGN  
appreciable impact 显着影响 8o{ SU6pH  
appreciable increase 可观增长 O]2h=M@q.  
appreciation 增值；升值 #4cuNX5m%  
appreciation against other currencies 相对其他货币升值 =e._b 7P  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h/_z QR-  
appreciation tax 增值税 ~^5uOe TZ~  
appropriation 拨款；拨用；拨付 o9 eK7*D  
appropriation account 拨款帐目 KqtI^qC8  
Appropriation Bill 拨款法案 r`7`f xe  
appropriation-in-aid system 补助拨款办法 1m![;Pg3  
approved assets 核准资产 Hss{Sb(  
approved basket stock 认可一篮子证券 HQUL?URt  
approved budget 核准预算 KR522YW  
approved charitable donation 认可慈善捐款 3(PU=  
approved charitable institution 认可慈善机构 ^d2g"L   
approved currency 核准货币；认可货币 qrOTb9&y  
approved estimates 核准预算 9td(MZ%i~N  
approved estimates of expenditure 核准开支预算 <B``/EX^  
approved overseas insurer 核准海外保险人 T%]: tDa  
approved overseas trust company 核准海外信托公司 _D+
7w'8h  
approved pooled investment fund 核准汇集投资基金 c2F`S1Nu<  
approved provident fund scheme 认可公积金计划 mGY74>/  
approved provision 核准拨款 !*\^-uvaK  
approved redeemable share 核准可赎回股份 C]):
+F<7  
approved regional stock 认可地区性证券 OVivJx  
approved retirement scheme 认可退休金计划 {< wq}~  
approved subordinated loan 核准附属贷款 <QJmdcG  
arbitrage 套戥；套汇；套利 j<gnh  
arbitrageur 套戥者；套汇者 .#}SK!"B  
arbitrary amount 临时款项 )1]C%)zn  
arrangement 措施；安排；协定 ?=T& |pp  
arrears 欠款 Lh,<q >t  
arrears of pay 欠付薪酬 eVlI:yqppj  
arrears of revenue 逾期未收税款；逾期未收的帐项 %-SP  
articles of association 组织章程；组织细则；组织章程细则 |LjCtm)@+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
kO9yei  
ascertainment of profit 确定利润 cCj3,s/p  
"Asia Clear" “亚洲结算系统”