[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 ji|+E`Nii  
allotment notice 股份配售通知；配股通知 0bR)]"K  
allotment of shares 股份分配 nE2w?  
allowable 可获宽免；免税的
pQ_EJX)  
allowable business loss 可扣除的营业亏损 %M=Ob k  
allowable expenses 可扣税的支出 _V.MmA  
allowance 免税额；津贴；备抵；准备金 P1r)n{;  
allowance for debts 债项的免税额
r@O5{V  
allowance for depreciation by wear and tear 耗损折旧免税额 prWK U  
allowance for funeral expenses 殡殓费的免税额 3 >~W_c9@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kE8\\}B7  
allowance for repairs and outgoings 修葺及支出方面的免税额 L<}0}y  
allowance to debtor 给债务人的津贴 .~nk'm  
alteration of capital 资本更改 XTibx;yd<  
alternate trustee 候补受托人 F
yF./  
amalgamation 合并 \6{w#HsP8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D?Mj<||  
ambit of charges 征税范围；收费范围 kK,Ne%}a2K  
amended valuation 经修订的估值 DV8b<)  
American Commodities Exchange 美国商品交易所 nQtp4  
American Express Bank Limited 美国运通银行 tFi'RRZ  
American Stock Exchange 美国证券交易所 uIvAmc4  
amortization 摊销 !Qqi%  
amount due from banks 存放银行同业的款项 iF_#cmSy$  
amount due from banks abroad 存放海外银行同业的款项 ,cesQ ou  
amount due from holding companies 控股公司欠款 '4"9f]:  
amount due from local banks 存放本港银行同业的款项 NMM$ m!zg  
amount due to banks 银行同业的存款 (}#8$ )  
amount due to banks abroad 海外银行同业的存款 4kNiS^h  
amount due to holding companies 控股公司存款 sa7F-X
M  
amount due to local banks 本港银行同业的存款 uZg[PS=@!X  
amount due to outport banks 外埠银行同业的存款 9W7 ljUg  
amount for note issue 发行纸币的款额 g5YDRL!Wh  
amount of bond 担保契据的款额 e#5LBSP  
amount of consideration 代价款额 C8xxR~mq  
amount of contribution 供款数额 3w>S?"W#  
amount of indebtedness 负债款额 AgBXB%).  
amount of principal of the loan 贷款本金额 Bh#?:h&f  
amount of rates chargeable 应征差饷数额 L/[b~D>T%  
amount of share capital 股本额 YUGEGXw  
amount of sums assured 承保款额 0E<xzYo  
amount of variation 变动幅度 Ue=Je~Ri;9  
amount of vote 拨款数额 JZo18^aD"'  
amount payable 应付款额 TI<?h(*R_  
amount receivable 应收款额 x}tg/`.=z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z]QpH<Z  
analysis 分析 k(]R;`f$W  
ancillary risk 附属风险 -PG81F&K  
annual account 周年帐目；周年帐目报表；年度决算；年结 vOIzfwYG9  
annual accounting date 年结日期  Fhk 8  
annual allowance 每年免税额；年积金；年度津贴；年津 gfW_S&&q  
annual balance 年度余额 "KiTjl`M,  
annual disposable income 每年可动用收入 , S }  
annual estimates 周年预算 5Y3L  
annual fee 年费 
Qms,kX  
annual general meeting 周年大会 S#:yl>2  
annual growth rate 年增率；每年增长率 t|5T,YFG  
annual long-term supplement 长期个案每年补助金 0p31C7!  
annual pensionable emolument 可供计算退休金的年薪 MmbS["A  
annual report 年报 5fT"`FL?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gB)Cmw*  
annual return 周年报表；周年申报表；每年报税表格 .,9e~6}  
Annual Return Rules 《周年报表规则》 %*A|hK+G:W  
annual review of consumer prices 每年消费物价回顾 r3BQo[ 't  
annual roll-forward basis 逐年延展方式 7;i [  
annual salary 年薪 gic!yhsS_  
annual statement 年度报表；年度决算表 6 6%_p]U  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wyi%!H  
annuitant 年金受益人 J6C/`)+w  
annuity 年金 }|j\QjH  
annuity contract 年金合约 F*, e,s  
annuity on human life 人寿年金 DmA~Vj!a^y  
antecedent debt 先前的债项  
T1\@4x  
ante-dated cheque 倒填日期支票
n90DS/Yx  
anticipated expenditure 预期开支 /7CV7=^d,  
anticipated net profit 预期纯利 DCheG7lo{  
anticipated revenue 预期收入 !LX)  
anti-inflation measure 反通货膨胀措施 !j8 DCVb  
anti-inflationary stance 反通货膨胀立场 JGRL &MG4  
apparent deficit 表面赤字 ]F#}8$  
apparent financial solvency 表面偿债能力 Yf?h l  
apparent partner 表面合伙人 9{cpxJ  
application for personal assessment 个人入息课税申请书 Zn{Y+ce7d  
application of fund 资金应用 .ED8b5t|  
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 sd,KB+)  
appointed actuary 委任精算师 #WlTE&  
appointed auditor 委任核数师；委任审计师 1va~.;/rG  
appointed trustee 委任的受托人 NE)Yd7m-  
appointer 委任人 5kx-s6`!  
apportioned pro rata 按比例分摊 qGXY  
apportionment 分配；分摊 )#Le"&D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8fSY@  
apportionment formula 分摊方程式 G&z^AV  
apportionment of estate duty 遗产税的分摊 Rh,a4n?W  
appraisal 估价；评估 *Tum(wWZ  
appreciable growth 可观增长 ) -^(Su(!  
appreciable impact 显着影响 {bP )Fo n  
appreciable increase 可观增长 M/J?$j  
appreciation 增值；升值 \n>7T*iM&  
appreciation against other currencies 相对其他货币升值 uefrE53  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WXs?2S*  
appreciation tax 增值税 .gclE~h.  
appropriation 拨款；拨用；拨付 #;])/8 R%  
appropriation account 拨款帐目 :%4N4| Q  
Appropriation Bill 拨款法案 v vzPt.ag  
appropriation-in-aid system 补助拨款办法 _O3X;U7rc  
approved assets 核准资产 EpCF/i?9:  
approved basket stock 认可一篮子证券 I&wJK'GM`  
approved budget 核准预算  &Sdf0"  
approved charitable donation 认可慈善捐款 .
2{*>Dzi  
approved charitable institution 认可慈善机构 eqSCE6r9x  
approved currency 核准货币；认可货币 i?:#lbw_  
approved estimates 核准预算 O)
8$aAJ)V  
approved estimates of expenditure 核准开支预算 {l9g
YA  
approved overseas insurer 核准海外保险人 ^u:bgwP  
approved overseas trust company 核准海外信托公司 QJF_ "  
approved pooled investment fund 核准汇集投资基金 w'6sJ#ba(  
approved provident fund scheme 认可公积金计划 +.-g`Vyz*  
approved provision 核准拨款 <%N*IE"q  
approved redeemable share 核准可赎回股份 `rest_vu  
approved regional stock 认可地区性证券 _A~>?gJ;,  
approved retirement scheme 认可退休金计划 !Bv. @~  
approved subordinated loan 核准附属贷款 _-|+k  
arbitrage 套戥；套汇；套利 SajasjE!^1  
arbitrageur 套戥者；套汇者 L_Xbca=  
arbitrary amount 临时款项 v|R#[vtFd  
arrangement 措施；安排；协定 lFN|)(X  
arrears 欠款 qH4+iSTnV  
arrears of pay 欠付薪酬 *|as-!${k  
arrears of revenue 逾期未收税款；逾期未收的帐项 "BZL*hHq  
articles of association 组织章程；组织细则；组织章程细则 m(w9s;<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J-z<&9  
ascertainment of profit 确定利润 ~~3*o  
"Asia Clear" “亚洲结算系统”