[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 s13 d*  
allotment notice 股份配售通知；配股通知 hc~#l#  
allotment of shares 股份分配 q?b)zeJ  
allowable 可获宽免；免税的 PeR<FSF ,i  
allowable business loss 可扣除的营业亏损 \?Oa}&k$F8  
allowable expenses 可扣税的支出 Zp P6Q  
allowance 免税额；津贴；备抵；准备金 m$e@<~To  
allowance for debts 债项的免税额 TTjjyZ@  
allowance for depreciation by wear and tear 耗损折旧免税额 N6 Cc%,  
allowance for funeral expenses 殡殓费的免税额 -ZMl[;OM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "nS{ ;:  
allowance for repairs and outgoings 修葺及支出方面的免税额 WW Kr & )  
allowance to debtor 给债务人的津贴 @eD2<e  
alteration of capital 资本更改 k@X As  
alternate trustee 候补受托人 Tr+Y@]"  
amalgamation 合并 4?6'~G$k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |@uhq>&  
ambit of charges 征税范围；收费范围 Lw
78v@dY  
amended valuation 经修订的估值 =I*ZOE3n  
American Commodities Exchange 美国商品交易所 ?_`P;}4#  
American Express Bank Limited 美国运通银行 )}Mt'd  
American Stock Exchange 美国证券交易所 ` G/QJH{I  
amortization 摊销 7B>cmi  
amount due from banks 存放银行同业的款项 OjL"0imN6  
amount due from banks abroad 存放海外银行同业的款项 ;@$,
" P  
amount due from holding companies 控股公司欠款 r4qV}-E  
amount due from local banks 存放本港银行同业的款项
E?W!.hbA  
amount due to banks 银行同业的存款 \~m%4kzG8J  
amount due to banks abroad 海外银行同业的存款 "B{xC}Tw  
amount due to holding companies 控股公司存款 GVPEene  
amount due to local banks 本港银行同业的存款 X( [n>w  
amount due to outport banks 外埠银行同业的存款 ?>Ci `XlLr  
amount for note issue 发行纸币的款额 (inwKRH  
amount of bond 担保契据的款额 hB1iSm  
amount of consideration 代价款额 oZ>]8vw  
amount of contribution 供款数额 AHg4kG  
amount of indebtedness 负债款额 Pn){xfqDl  
amount of principal of the loan 贷款本金额 !h aXO  
amount of rates chargeable 应征差饷数额 ZtZV:re=  
amount of share capital 股本额 oHGf |  
amount of sums assured 承保款额 +]2~ @=<@  
amount of variation 变动幅度 5^R#e(mr  
amount of vote 拨款数额 Kwmo)|7uPU  
amount payable 应付款额 1 jd=R7  
amount receivable 应收款额 %.}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j;c^pLUP  
analysis 分析 |r!Qhb
.!  
ancillary risk 附属风险 =cX"gI [  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^C#bW<T  
annual accounting date 年结日期 GoGgw]h>x  
annual allowance 每年免税额；年积金；年度津贴；年津 WN?`Od:y  
annual balance 年度余额 <\Dl#DH  
annual disposable income 每年可动用收入 Ge
R-k9  
annual estimates 周年预算 YV+dUvz  
annual fee 年费 9S`b7U=P  
annual general meeting 周年大会 $XzlW=3y  
annual growth rate 年增率；每年增长率 <qZ+U4@I)  
annual long-term supplement 长期个案每年补助金 ;-wPXXR  
annual pensionable emolument 可供计算退休金的年薪 ymJw{&^am  
annual report 年报 \^Q)`Lqp:g  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n/
|`Dz.  
annual return 周年报表；周年申报表；每年报税表格 R-0Ohj  
Annual Return Rules 《周年报表规则》 'wHkE/83  
annual review of consumer prices 每年消费物价回顾 @Pg@ltUd  
annual roll-forward basis 逐年延展方式 Al;oI3  
annual salary 年薪 PW\FcT  
annual statement 年度报表；年度决算表 x"=q+sA  
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 Z4tq&^ :c=  
annuitant 年金受益人 b-gVRf#F  
annuity 年金 4E94W,1%,Y  
annuity contract 年金合约 icbYfgQ  
annuity on human life 人寿年金 ^qy-el  
antecedent debt 先前的债项 sX?7`n1U  
ante-dated cheque 倒填日期支票 DFH6.0UW  
anticipated expenditure 预期开支 [~0q )  
anticipated net profit 预期纯利 FK('E3PG  
anticipated revenue 预期收入 +=xRr?F  
anti-inflation measure 反通货膨胀措施 0X6o  
anti-inflationary stance 反通货膨胀立场 YR`rg;n#  
apparent deficit 表面赤字 +VFw YdW,  
apparent financial solvency 表面偿债能力 zIm!8a  
apparent partner 表面合伙人 \d`S
z *  
application for personal assessment 个人入息课税申请书 ,3[<C)'[  
application of fund 资金应用 fXQRsL8 ]  
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 [l{e
J/W  
appointed actuary 委任精算师 U~c;W@
T  
appointed auditor 委任核数师；委任审计师 1F8EL)9  
appointed trustee 委任的受托人 L-TVe  
appointer 委任人 jv^L~<u  
apportioned pro rata 按比例分摊 .OUE'5e p  
apportionment 分配；分摊 <08V-   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H(m+rk  
apportionment formula 分摊方程式 }# ^PbM  
apportionment of estate duty 遗产税的分摊 +E a XS  
appraisal 估价；评估 SZ){1Hu  
appreciable growth 可观增长 Q*(C)/QW  
appreciable impact 显着影响 &g {_.n,  
appreciable increase 可观增长 B)NB6dCp  
appreciation 增值；升值 ^!tI+F{n{  
appreciation against other currencies 相对其他货币升值 w#b2iE+Bw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i)DXb  
appreciation tax 增值税 |`/uS;O  
appropriation 拨款；拨用；拨付 _L.yt5_  
appropriation account 拨款帐目 ?V)6`St#C  
Appropriation Bill 拨款法案 oa7Hx<Y  
appropriation-in-aid system 补助拨款办法 |g!# \  
approved assets 核准资产 F4{<;4N0  
approved basket stock 认可一篮子证券 SW,Po>Y  
approved budget 核准预算 3S?+G)qKo  
approved charitable donation 认可慈善捐款 u'."E7o#  
approved charitable institution 认可慈善机构 C_)>VP D  
approved currency 核准货币；认可货币 h!]A(T\J  
approved estimates 核准预算 7mBL#T2   
approved estimates of expenditure 核准开支预算 )UUe5H6Hd0  
approved overseas insurer 核准海外保险人 0&~u0B{
 
approved overseas trust company 核准海外信托公司 '& :"/4@)  
approved pooled investment fund 核准汇集投资基金 [J Xrj{  
approved provident fund scheme 认可公积金计划 DVH><3 FF  
approved provision 核准拨款 'h=2_%l@Y  
approved redeemable share 核准可赎回股份 {D#`+uw  
approved regional stock 认可地区性证券 *
@^0xz{\z  
approved retirement scheme 认可退休金计划 j+/*NM_y3  
approved subordinated loan 核准附属贷款 W@=ilW3RD  
arbitrage 套戥；套汇；套利 @9a=D<'>  
arbitrageur 套戥者；套汇者 E(#2/E6  
arbitrary amount 临时款项 2T9Z{v  
arrangement 措施；安排；协定 3\7$)p+c  
arrears 欠款 xcA:Q`c.{  
arrears of pay 欠付薪酬 7m:,-xp  
arrears of revenue 逾期未收税款；逾期未收的帐项 _{%H*PxTn=  
articles of association 组织章程；组织细则；组织章程细则 kvn6 NiU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e+TNG &_  
ascertainment of profit 确定利润 <i-RF-*S  
"Asia Clear" “亚洲结算系统”