[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 0h"uJco,  
allotment notice 股份配售通知；配股通知 i#Fe`Z ~J  
allotment of shares 股份分配 RSF@Oo{  
allowable 可获宽免；免税的 #Xun>0  
allowable business loss 可扣除的营业亏损 *18J$  
allowable expenses 可扣税的支出 JjQTD-^  
allowance 免税额；津贴；备抵；准备金 ]8XIw`:f  
allowance for debts 债项的免税额 
I8:G:s:  
allowance for depreciation by wear and tear 耗损折旧免税额 zXeBUbVi  
allowance for funeral expenses 殡殓费的免税额 x1
QL!MB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2!Pwg0%2  
allowance for repairs and outgoings 修葺及支出方面的免税额 7FP @ vng  
allowance to debtor 给债务人的津贴 S!~p/bB[+I  
alteration of capital 资本更改 FVoKNaK-  
alternate trustee 候补受托人 vg[zRWh8  
amalgamation 合并 o){<PN|z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1);E!D[  
ambit of charges 征税范围；收费范围 wafws*b%  
amended valuation 经修订的估值 1.z !u%2  
American Commodities Exchange 美国商品交易所 f.U.(  
American Express Bank Limited 美国运通银行 N_y#Y{c{(  
American Stock Exchange 美国证券交易所 sQa 9M  
amortization 摊销 L(kW]  
amount due from banks 存放银行同业的款项 8)&J oPN  
amount due from banks abroad 存放海外银行同业的款项 kX'a* AG  
amount due from holding companies 控股公司欠款 jD_B&MQz  
amount due from local banks 存放本港银行同业的款项 eLop}*k  
amount due to banks 银行同业的存款 }719_DF  
amount due to banks abroad 海外银行同业的存款 lKy4Nry9  
amount due to holding companies 控股公司存款 3+:
uV  
amount due to local banks 本港银行同业的存款 $ 4A!Y  
amount due to outport banks 外埠银行同业的存款 'J#uD|9)  
amount for note issue 发行纸币的款额 q3Y49d  
amount of bond 担保契据的款额 7o`pNcabtz  
amount of consideration 代价款额 ^p #bxN")  
amount of contribution 供款数额 vjXCArS  
amount of indebtedness 负债款额 ]hA]o7k  
amount of principal of the loan 贷款本金额 u BBW2  
amount of rates chargeable 应征差饷数额 m:5bb3  
amount of share capital 股本额 ZY> u4v.  
amount of sums assured 承保款额 q|R$A8)L.  
amount of variation 变动幅度 e#{ l  
amount of vote 拨款数额 ,koG*sn  
amount payable 应付款额 [r=U-  
amount receivable 应收款额 [wjH;f>SQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M9sB2Ips <  
analysis 分析 $*d
Y f  
ancillary risk 附属风险 A/*h[N+2!  
annual account 周年帐目；周年帐目报表；年度决算；年结 AV["%$:  
annual accounting date 年结日期 [fXC ;c1  
annual allowance 每年免税额；年积金；年度津贴；年津 1 ,4V8gp  
annual balance 年度余额 C )qP9uW  
annual disposable income 每年可动用收入 |0aGX]Y  
annual estimates 周年预算 .2STBh.;  
annual fee 年费 5[>N[}Ck>  
annual general meeting 周年大会 >oc&hT  
annual growth rate 年增率；每年增长率 rZ7)sE5L  
annual long-term supplement 长期个案每年补助金 +N!!Z2  
annual pensionable emolument 可供计算退休金的年薪 bR? $a+a)  
annual report 年报 Q##L|*Qy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u:O6MO9^  
annual return 周年报表；周年申报表；每年报税表格 >CPoeIHK  
Annual Return Rules 《周年报表规则》 ~m@w p  
annual review of consumer prices 每年消费物价回顾 +\`t@Ht#  
annual roll-forward basis 逐年延展方式 ,V:RE y  
annual salary 年薪 ~6:y@4&F  
annual statement 年度报表；年度决算表 i"C?6R
 
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 4xNzhnp|  
annuitant 年金受益人 7_ah1IEK  
annuity 年金 @V# wYt  
annuity contract 年金合约 QCk(qlN'h9  
annuity on human life 人寿年金 wKs-<b%;  
antecedent debt 先前的债项 i3\6*$Ug  
ante-dated cheque 倒填日期支票 Oe%jV,S|V  
anticipated expenditure 预期开支 ^5![tTJ  
anticipated net profit 预期纯利 /2PsC*y  
anticipated revenue 预期收入 ; +E@h=?  
anti-inflation measure 反通货膨胀措施 Z8Il3b*)  
anti-inflationary stance 反通货膨胀立场 Zr@
G  
apparent deficit 表面赤字 B[Fuyy?  
apparent financial solvency 表面偿债能力 B3
|rO  
apparent partner 表面合伙人 6J%+pt[tu  
application for personal assessment 个人入息课税申请书 BHBMMjY5  
application of fund 资金应用 ,\
RxKSU  
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 dd%-bI^  
appointed actuary 委任精算师 -a$7b;gF  
appointed auditor 委任核数师；委任审计师 yD9<-B<)  
appointed trustee 委任的受托人 N%&D(_  
appointer 委任人 j;b<oQH  
apportioned pro rata 按比例分摊 Ev;o cb,  
apportionment 分配；分摊 a0ze7F<(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O6pL )6d  
apportionment formula 分摊方程式 U1^R+ *yp  
apportionment of estate duty 遗产税的分摊 j?n:"@!G/  
appraisal 估价；评估 iy_\1jB0  
appreciable growth 可观增长 Q35/Sp[;x  
appreciable impact 显着影响 #GHLF  
appreciable increase 可观增长 {1ic*cZS  
appreciation 增值；升值 |.Pl[y  
appreciation against other currencies 相对其他货币升值 Wd_cNR
\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r?=7#/]  
appreciation tax 增值税 :{v:sK  
appropriation 拨款；拨用；拨付 #dgWXO  
appropriation account 拨款帐目 ~:%rg H  
Appropriation Bill 拨款法案 |<ZkJR3B  
appropriation-in-aid system 补助拨款办法 W}5H'D   
approved assets 核准资产 ?geEq'  
approved basket stock 认可一篮子证券 .1F^=C.w  
approved budget 核准预算 o[!g,Gmoh  
approved charitable donation 认可慈善捐款 ~xg1mS9d  
approved charitable institution 认可慈善机构 =Jx,.|Bf  
approved currency 核准货币；认可货币 y[l19eU  
approved estimates 核准预算  ,JcQp=g  
approved estimates of expenditure 核准开支预算 #?z1cgCg  
approved overseas insurer 核准海外保险人 ^vJPeoW  
approved overseas trust company 核准海外信托公司 F W# S.<  
approved pooled investment fund 核准汇集投资基金 J dDP  
approved provident fund scheme 认可公积金计划 -R;.Md_  
approved provision 核准拨款 -vfV;+3  
approved redeemable share 核准可赎回股份 sQS2U6  
approved regional stock 认可地区性证券 w^&TG3m1~  
approved retirement scheme 认可退休金计划 fodr1M4J  
approved subordinated loan 核准附属贷款 m dC.M$  
arbitrage 套戥；套汇；套利 kE".v|@  
arbitrageur 套戥者；套汇者 ~qiSkG  
arbitrary amount 临时款项 P~0d'Oi  
arrangement 措施；安排；协定 [D H@>:"dd  
arrears 欠款 X3:-+]6,d  
arrears of pay 欠付薪酬 pA V}hB  
arrears of revenue 逾期未收税款；逾期未收的帐项 <L__;j1Wx  
articles of association 组织章程；组织细则；组织章程细则 .Wq`qF(;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +*Cg2`  
ascertainment of profit 确定利润 {=,?]Z+  
"Asia Clear" “亚洲结算系统”