[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 BJDSk#!J!{  
allotment notice 股份配售通知；配股通知 Pb]EpyAW  
allotment of shares 股份分配 it.'.aK4  
allowable 可获宽免；免税的 } %bP9  
allowable business loss 可扣除的营业亏损 IaHu$` v  
allowable expenses 可扣税的支出 (i.7\$4  
allowance 免税额；津贴；备抵；准备金 w(N$$  
allowance for debts 债项的免税额 d69synEw>k  
allowance for depreciation by wear and tear 耗损折旧免税额 `9`T,uJe  
allowance for funeral expenses 殡殓费的免税额 N<N uBtkA  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p Lwtm@  
allowance for repairs and outgoings 修葺及支出方面的免税额 WJ&a9]&C  
allowance to debtor 给债务人的津贴 6 JB*brO  
alteration of capital 资本更改 KW@][*\uC  
alternate trustee 候补受托人 2v\<MrL  
amalgamation 合并 c}G\F$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &&>Tfzh  
ambit of charges 征税范围；收费范围 ]r(&hqdR  
amended valuation 经修订的估值 t%fcp  
American Commodities Exchange 美国商品交易所 TN=!;SvQU  
American Express Bank Limited 美国运通银行 8-s7s!j  
American Stock Exchange 美国证券交易所 }Y&|v q  
amortization 摊销 QFg{.F?3q>  
amount due from banks 存放银行同业的款项 T1U8ZEK<iu  
amount due from banks abroad 存放海外银行同业的款项 4
XNdsb  
amount due from holding companies 控股公司欠款 \LYNr
L~?J  
amount due from local banks 存放本港银行同业的款项 Vpe\Okt:  
amount due to banks 银行同业的存款 ,Zva^5  
amount due to banks abroad 海外银行同业的存款 vUR@P -  
amount due to holding companies 控股公司存款 Yl`)%6'5|  
amount due to local banks 本港银行同业的存款 jmJeu@(  
amount due to outport banks 外埠银行同业的存款 ] L6LB\  
amount for note issue 发行纸币的款额 *%n(t+'q  
amount of bond 担保契据的款额 Fql|0 Fq  
amount of consideration 代价款额 }G ^nK m  
amount of contribution 供款数额 D16w!Mnz{K  
amount of indebtedness 负债款额 r E&}B5PN=  
amount of principal of the loan 贷款本金额 )ZMR4U$+v  
amount of rates chargeable 应征差饷数额 aXgngwq  
amount of share capital 股本额 Oq[YbQ'GE  
amount of sums assured 承保款额 h#}'
9oA  
amount of variation 变动幅度 0]Qk*u<  
amount of vote 拨款数额 nC5]IYL|  
amount payable 应付款额 q+U&lw|"w  
amount receivable 应收款额 B'hN3.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 1'!%$D  
analysis 分析 b#W(&b^q  
ancillary risk 附属风险 2v`Q;%7O  
annual account 周年帐目；周年帐目报表；年度决算；年结 ` 1 vDp.  
annual accounting date 年结日期 7{Zs"d{s  
annual allowance 每年免税额；年积金；年度津贴；年津 i'3)5  
annual balance 年度余额 :NynNu '  
annual disposable income 每年可动用收入 7_~_$I~g*  
annual estimates 周年预算
Ov@v
Nj&  
annual fee 年费 OV/ &'rC  
annual general meeting 周年大会 >^GAfvW  
annual growth rate 年增率；每年增长率 giHqc7-PaX  
annual long-term supplement 长期个案每年补助金 rCd*'Qg  
annual pensionable emolument 可供计算退休金的年薪 v!j%<H`NI  
annual report 年报 E]0Qz? W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8<=]4-X@  
annual return 周年报表；周年申报表；每年报税表格 |e91KmiqJ  
Annual Return Rules 《周年报表规则》 ke19(r Ch  
annual review of consumer prices 每年消费物价回顾 @e2
P3K gg  
annual roll-forward basis 逐年延展方式 Wrf+5 ;,,  
annual salary 年薪 Y'Yu1mH)  
annual statement 年度报表；年度决算表 4"s/T0C
 
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 "%ZAL\x  
annuitant 年金受益人 ~Z}DN*S  
annuity 年金 D77s3AyHK  
annuity contract 年金合约 Bejk^V~  
annuity on human life 人寿年金 vu~7Z;y(<j  
antecedent debt 先前的债项 g4Nl"s *~
 
ante-dated cheque 倒填日期支票 i> dLp  
anticipated expenditure 预期开支 l{Xy %8  
anticipated net profit 预期纯利 kZ'wXtBYe  
anticipated revenue 预期收入 
oA+'9/UY  
anti-inflation measure 反通货膨胀措施 H`nd |  
anti-inflationary stance 反通货膨胀立场 AWDy_11Nm  
apparent deficit 表面赤字 [tkP2%1  
apparent financial solvency 表面偿债能力 qT^0 %O:  
apparent partner 表面合伙人 v+W4wD  
application for personal assessment 个人入息课税申请书 FKy2C:R(]  
application of fund 资金应用 ({mlA`d]  
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 xTy)qN]P  
appointed actuary 委任精算师 = ,c!V  
appointed auditor 委任核数师；委任审计师 0Om<+]).R  
appointed trustee 委任的受托人 )v %tyU  
appointer 委任人 >/'/^h  
apportioned pro rata 按比例分摊 >M7(<V  
apportionment 分配；分摊 /%AA\`:6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }1|FES  
apportionment formula 分摊方程式 hR,5U=+M7  
apportionment of estate duty 遗产税的分摊 <f;Xs(  
appraisal 估价；评估 p/gf  
appreciable growth 可观增长 [bjP-p
X  
appreciable impact 显着影响 l%#z  
appreciable increase 可观增长 %UB+N8x`a  
appreciation 增值；升值 V U
~r
~  
appreciation against other currencies 相对其他货币升值 $s ,(-C  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3-gy)5.xe  
appreciation tax 增值税 F6Qnz8|  
appropriation 拨款；拨用；拨付 IJBIO >Z/  
appropriation account 拨款帐目 _.xicov  
Appropriation Bill 拨款法案 %JuT'7VB  
appropriation-in-aid system 补助拨款办法 ;O {"\H6  
approved assets 核准资产 xzBUm  
approved basket stock 认可一篮子证券 Hd{@e6S  
approved budget 核准预算 Asli<L(?`  
approved charitable donation 认可慈善捐款 9:7&`JlC#  
approved charitable institution 认可慈善机构 Q+dLWFI  
approved currency 核准货币；认可货币 ~N8$abQJV  
approved estimates 核准预算 [E0.4FLT!  
approved estimates of expenditure 核准开支预算 h"dn:5G:=  
approved overseas insurer 核准海外保险人 uHPd!#]  
approved overseas trust company 核准海外信托公司 Wux[h8G  
approved pooled investment fund 核准汇集投资基金 $ZRvvm!f  
approved provident fund scheme 认可公积金计划 LUEZqIf  
approved provision 核准拨款 ddw^oU  
approved redeemable share 核准可赎回股份 I~ e,']  
approved regional stock 认可地区性证券 |9]_<X[ic  
approved retirement scheme 认可退休金计划 HAAU2A9B2  
approved subordinated loan 核准附属贷款 bf6:J `5Z  
arbitrage 套戥；套汇；套利 KVPWJHGr
 
arbitrageur 套戥者；套汇者 \I7,
1I  
arbitrary amount 临时款项 [#;CBs5o  
arrangement 措施；安排；协定 S^nI=H
Tm  
arrears 欠款 Jm,
tN/o*  
arrears of pay 欠付薪酬 9 OZXs2~x  
arrears of revenue 逾期未收税款；逾期未收的帐项 G.>Ul)O:a  
articles of association 组织章程；组织细则；组织章程细则 EU.!/'<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U&gI_z[  
ascertainment of profit 确定利润 N;* wd<  
"Asia Clear" “亚洲结算系统”