[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 ECOzquvM  
allotment notice 股份配售通知；配股通知 #w[Ie+  
allotment of shares 股份分配 ][Cg8  
allowable 可获宽免；免税的 +_fxV|}P  
allowable business loss 可扣除的营业亏损 dqL)q3  
allowable expenses 可扣税的支出 c+TCC%AJQI  
allowance 免税额；津贴；备抵；准备金 ~ Q;qRx  
allowance for debts 债项的免税额 k8sjW!2  
allowance for depreciation by wear and tear 耗损折旧免税额 ma2-66M~j  
allowance for funeral expenses 殡殓费的免税额 tjy@sO/Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6[%4Q[  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^paM{'J\\)  
allowance to debtor 给债务人的津贴 cr {f*U6`  
alteration of capital 资本更改 fH
5/  
alternate trustee 候补受托人 6c#1Do(W+  
amalgamation 合并 )e\IdKl=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .ktyA+r8v  
ambit of charges 征税范围；收费范围 pL'+sW  
amended valuation 经修订的估值 yFqB2(Dv  
American Commodities Exchange 美国商品交易所 I_h&35^t  
American Express Bank Limited 美国运通银行 :'gX//b):  
American Stock Exchange 美国证券交易所 g"v-hTx  
amortization 摊销 X[iQ%Y$/n  
amount due from banks 存放银行同业的款项 a^GJR]] {  
amount due from banks abroad 存放海外银行同业的款项 pj'
[ H  
amount due from holding companies 控股公司欠款 Oc?]L&ap  
amount due from local banks 存放本港银行同业的款项 /4-6V d"8  
amount due to banks 银行同业的存款 w`K=J!5y2g  
amount due to banks abroad 海外银行同业的存款 n|I5ylt  
amount due to holding companies 控股公司存款 I.}E#f/A'  
amount due to local banks 本港银行同业的存款 6M_,4> -  
amount due to outport banks 外埠银行同业的存款 f>_' ]eM%  
amount for note issue 发行纸币的款额 39,7N2uY  
amount of bond 担保契据的款额 h>'Mh;+  
amount of consideration 代价款额 B"I^hrQ  
amount of contribution 供款数额 9rhl2E  
amount of indebtedness 负债款额 ;l=ZW  
amount of principal of the loan 贷款本金额 L(qQ,1VY  
amount of rates chargeable 应征差饷数额 f+W%X  
amount of share capital 股本额 +/~;y{G..z  
amount of sums assured 承保款额 ?r-W , n  
amount of variation 变动幅度 gflu!
C6  
amount of vote 拨款数额 .qk_m-o  
amount payable 应付款额 -eoXaP{[  
amount receivable 应收款额 jAb R[QR1%  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R<x~KJ11c  
analysis 分析
La'XJ|>V  
ancillary risk 附属风险 6w:M_tDM  
annual account 周年帐目；周年帐目报表；年度决算；年结 hE>%LcP  
annual accounting date 年结日期 %oE3q>S$en  
annual allowance 每年免税额；年积金；年度津贴；年津 W~FM^xR?p  
annual balance 年度余额 EG[Rda  
annual disposable income 每年可动用收入 wLz@u$u?  
annual estimates 周年预算 KI{B<S3*Z  
annual fee 年费 Rz9IjL.Z  
annual general meeting 周年大会 }&O}t{gS*  
annual growth rate 年增率；每年增长率 8!(09gW'>  
annual long-term supplement 长期个案每年补助金 Gg=Y}S7:  
annual pensionable emolument 可供计算退休金的年薪 &;Jg2f%.  
annual report 年报 u =%1%p,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I7q}<"`
 
annual return 周年报表；周年申报表；每年报税表格 v46 5Z  
Annual Return Rules 《周年报表规则》 fC$(l@O?  
annual review of consumer prices 每年消费物价回顾 &`IC3O5  
annual roll-forward basis 逐年延展方式 wXnluE  
annual salary 年薪 m3i+b  
annual statement 年度报表；年度决算表 TmIw?#q^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 TY6Q;BTU  
annuitant 年金受益人 #?EmC]N7  
annuity 年金 Ga
1(T$|H  
annuity contract 年金合约 R-V4Ju[:  
annuity on human life 人寿年金 UiLiy?EJ  
antecedent debt 先前的债项 6<h ==I   
ante-dated cheque 倒填日期支票 Xe7/  
anticipated expenditure 预期开支 eQqx0+-0c  
anticipated net profit 预期纯利 8\/$cP"<^  
anticipated revenue 预期收入 Q&A^(z}  
anti-inflation measure 反通货膨胀措施 Z0I>PBL@l  
anti-inflationary stance 反通货膨胀立场 R+y 9JE  
apparent deficit 表面赤字 HXp$\%A)  
apparent financial solvency 表面偿债能力 &nyJ :?  
apparent partner 表面合伙人 J
cDcYB  
application for personal assessment 个人入息课税申请书 K{WLo5
HP  
application of fund 资金应用 :sL ?jGk\
 
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|H:&|F  
appointed actuary 委任精算师 7)#8p@Q  
appointed auditor 委任核数师；委任审计师 Tt
KV5  
appointed trustee 委任的受托人 \hr2#!  
appointer 委任人 E+!A0!1  
apportioned pro rata 按比例分摊 ]
d]rV `RF  
apportionment 分配；分摊 'Wz`P#/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LW '3m5  
apportionment formula 分摊方程式 mW&hUPRx  
apportionment of estate duty 遗产税的分摊 1rLK1X  
appraisal 估价；评估 kzuI<DW  
appreciable growth 可观增长 %!r@l7<  
appreciable impact 显着影响 9`X}G`  
appreciable increase 可观增长 z+(V2?xcvt  
appreciation 增值；升值 P/XCaj3a[  
appreciation against other currencies 相对其他货币升值 dFVx*{6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X&14;lu%p  
appreciation tax 增值税 Cl>{vSN  
appropriation 拨款；拨用；拨付 ]w;!x7bU(  
appropriation account 拨款帐目 f\U(7)2  
Appropriation Bill 拨款法案 <*F!A' w2o  
appropriation-in-aid system 补助拨款办法 -b`O"Ck*  
approved assets 核准资产 @zGz8IF  
approved basket stock 认可一篮子证券 2Mo oqJp  
approved budget 核准预算 [ q x[ 0  
approved charitable donation 认可慈善捐款 xg8$ <Ut  
approved charitable institution 认可慈善机构 1@W*fVn  
approved currency 核准货币；认可货币 d$T856  
approved estimates 核准预算 [.j&~\AG  
approved estimates of expenditure 核准开支预算 s5
cY>  
approved overseas insurer 核准海外保险人 b[s=FH]#N  
approved overseas trust company 核准海外信托公司 QopA'm  
approved pooled investment fund 核准汇集投资基金 .Gq]Mrim9G  
approved provident fund scheme 认可公积金计划 ~,O&A B
  
approved provision 核准拨款 xjK@Q1MJ  
approved redeemable share 核准可赎回股份 I92orr1  
approved regional stock 认可地区性证券 ,?/AIL]_  
approved retirement scheme 认可退休金计划 sRKoM  
approved subordinated loan 核准附属贷款 PyQ P K,  
arbitrage 套戥；套汇；套利 3 =-XA2zJ  
arbitrageur 套戥者；套汇者 p%ZOLoc)Y  
arbitrary amount 临时款项 _k O<|ev  
arrangement 措施；安排；协定 YM.Q?p4 g  
arrears 欠款 rMEM$1vPU  
arrears of pay 欠付薪酬 Zv&<r+<g  
arrears of revenue 逾期未收税款；逾期未收的帐项 }$X/HK  
articles of association 组织章程；组织细则；组织章程细则 tx_h1[qi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s9F{UN3  
ascertainment of profit 确定利润 i8|0z I  
"Asia Clear" “亚洲结算系统”