[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 ZCB_  
allotment notice 股份配售通知；配股通知 E}sO[wNPf  
allotment of shares 股份分配 dl~%MWAVb  
allowable 可获宽免；免税的 -[6z 1"*  
allowable business loss 可扣除的营业亏损 -PS#Z0>  
allowable expenses 可扣税的支出 xKQ+{"?-^g  
allowance 免税额；津贴；备抵；准备金 ow_djv:,  
allowance for debts 债项的免税额 q o\?o   
allowance for depreciation by wear and tear 耗损折旧免税额 WAn~+=Ax  
allowance for funeral expenses 殡殓费的免税额 :{IO=^D=$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1jc, Y.mP  
allowance for repairs and outgoings 修葺及支出方面的免税额 du)~kU>l  
allowance to debtor 给债务人的津贴 h"_~7jq"  
alteration of capital 资本更改 9(6I< ]#  
alternate trustee 候补受托人 w9,iq@  
amalgamation 合并 kAu+zX>S+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]3g?hM6  
ambit of charges 征税范围；收费范围  ^}:#  
amended valuation 经修订的估值 +"8,Mh  
American Commodities Exchange 美国商品交易所 Y7vA`kjD-C  
American Express Bank Limited 美国运通银行 -5T=:2M  
American Stock Exchange 美国证券交易所 2Z3('?\z~  
amortization 摊销 DwrO JIy  
amount due from banks 存放银行同业的款项 df n9!h  
amount due from banks abroad 存放海外银行同业的款项 IRn2|  
amount due from holding companies 控股公司欠款 n84GZ5O>7  
amount due from local banks 存放本港银行同业的款项 "g'jPwFG  
amount due to banks 银行同业的存款 7vABq(  
amount due to banks abroad 海外银行同业的存款 3:8{"md@2  
amount due to holding companies 控股公司存款 Nk
p)Ax&  
amount due to local banks 本港银行同业的存款 LxpuhvIO  
amount due to outport banks 外埠银行同业的存款 =k/IaFg 6w  
amount for note issue 发行纸币的款额 Sp}tD<V  
amount of bond 担保契据的款额 `;>= '"O!\  
amount of consideration 代价款额 x-?{E
  
amount of contribution 供款数额 # g_Bx  
amount of indebtedness 负债款额 Clh!gpB c  
amount of principal of the loan 贷款本金额 Sr%;fq  
amount of rates chargeable 应征差饷数额 cIp D~0\  
amount of share capital 股本额 vP!{",>  
amount of sums assured 承保款额 w^L
uIbA  
amount of variation 变动幅度 I(
'Un@hS  
amount of vote 拨款数额 @DZB9DDR  
amount payable 应付款额 e0J6Ae4V[  
amount receivable 应收款额 {;.T7dL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2'5]~  
analysis 分析 L~IhsiB  
ancillary risk 附属风险 i} N8(B(  
annual account 周年帐目；周年帐目报表；年度决算；年结 1.gG^$Jd  
annual accounting date 年结日期 HW7; {QMg
 
annual allowance 每年免税额；年积金；年度津贴；年津 ^|TG$`M(w
 
annual balance 年度余额 h;-yU.(w  
annual disposable income 每年可动用收入 Fr%d}g  
annual estimates 周年预算 =IUUeFv +r  
annual fee 年费 ^;Sy. W&`  
annual general meeting 周年大会 {'AWZ(  
annual growth rate 年增率；每年增长率 cKn`/\.H  
annual long-term supplement 长期个案每年补助金 y|Ir._bt  
annual pensionable emolument 可供计算退休金的年薪 Y}[c^$S  
annual report 年报 x3u4v~ "-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !YP@m~  
annual return 周年报表；周年申报表；每年报税表格 #hlCs  
Annual Return Rules 《周年报表规则》 2e|N@j &  
annual review of consumer prices 每年消费物价回顾 hAm`NJMSO  
annual roll-forward basis 逐年延展方式 1ylk4@`  
annual salary 年薪 ZvUC
I8  
annual statement 年度报表；年度决算表 |gsE2vV  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r YF #^  
annuitant 年金受益人 JXw^/Y$  
annuity 年金 sYdRh?Hq  
annuity contract 年金合约 iC*F
  
annuity on human life 人寿年金 yB3;  
antecedent debt 先前的债项 m~dC3}e8/?  
ante-dated cheque 倒填日期支票 hRq3C1mR  
anticipated expenditure 预期开支 l27\diKPJ  
anticipated net profit 预期纯利 ]XTu+T.aT  
anticipated revenue 预期收入 EaWS. eK  
anti-inflation measure 反通货膨胀措施 ,:%"-`a%  
anti-inflationary stance 反通货膨胀立场 5l,ZoB
8  
apparent deficit 表面赤字 rvyrxw%[  
apparent financial solvency 表面偿债能力  CT\;xt,S  
apparent partner 表面合伙人 0v]?6wX  
application for personal assessment 个人入息课税申请书 meCC?YAB  
application of fund 资金应用 Gdg)9  
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 &<+ A((/i  
appointed actuary 委任精算师 l9Q(xuhv  
appointed auditor 委任核数师；委任审计师 $ z$u{  
appointed trustee 委任的受托人 @rHK(25+d  
appointer 委任人 n=,\;3Y=  
apportioned pro rata 按比例分摊 Cn_$l>  
apportionment 分配；分摊 4pln5v=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J-ePE7i  
apportionment formula 分摊方程式 &bhq`>  
apportionment of estate duty 遗产税的分摊 7y`}PMn  
appraisal 估价；评估 i [ $0
a4  
appreciable growth 可观增长 JMCW}bA  
appreciable impact 显着影响 XK"
-'  
appreciable increase 可观增长 8`b`QtGf  
appreciation 增值；升值 :aG#~-Q  
appreciation against other currencies 相对其他货币升值 "7v-`i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rS0DSGDq  
appreciation tax 增值税 &h~Xq^  
appropriation 拨款；拨用；拨付 :d8W+|1u  
appropriation account 拨款帐目 vm'5s]kdh
 
Appropriation Bill 拨款法案 J|3E-p\o  
appropriation-in-aid system 补助拨款办法 5~
.ZlGd  
approved assets 核准资产 ](B@5-^  
approved basket stock 认可一篮子证券 ql GW.jY.  
approved budget 核准预算 @VN&t:/l  
approved charitable donation 认可慈善捐款 L.T?}o  
approved charitable institution 认可慈善机构 8_&CT :u>  
approved currency 核准货币；认可货币 !6G?zipB  
approved estimates 核准预算 cD4 kC>P*  
approved estimates of expenditure 核准开支预算 |ea~'N1  
approved overseas insurer 核准海外保险人 b7/AnSR~Jt  
approved overseas trust company 核准海外信托公司 [Px'\nVf  
approved pooled investment fund 核准汇集投资基金 {T'GQz+R"  
approved provident fund scheme 认可公积金计划 ?+c`]gO7N  
approved provision 核准拨款 `funE:>,  
approved redeemable share 核准可赎回股份 kF;5L)o  
approved regional stock 认可地区性证券 \*\R1_+  
approved retirement scheme 认可退休金计划 1shBY@mlq  
approved subordinated loan 核准附属贷款 E`j-6
:  
arbitrage 套戥；套汇；套利
AkU<g  
arbitrageur 套戥者；套汇者 < pTTo  
arbitrary amount 临时款项 kGkA:g:  
arrangement 措施；安排；协定 f(D_FTTO  
arrears 欠款 7DKz;o  
arrears of pay 欠付薪酬 6r
"u$i`o  
arrears of revenue 逾期未收税款；逾期未收的帐项 aS}1Q?cU  
articles of association 组织章程；组织细则；组织章程细则 0e[d=)XG  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XCsiEKZ_i  
ascertainment of profit 确定利润 \tyg(srw0  
"Asia Clear" “亚洲结算系统”