[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 b0iSn#$  
allotment notice 股份配售通知；配股通知 4XVCHs
(  
allotment of shares 股份分配 8.F~k~srA  
allowable 可获宽免；免税的 COH<Tj  
allowable business loss 可扣除的营业亏损 5F`;yh+e  
allowable expenses 可扣税的支出 n>@oBG)!  
allowance 免税额；津贴；备抵；准备金 zJe#m|Z  
allowance for debts 债项的免税额 )`^p%k  
allowance for depreciation by wear and tear 耗损折旧免税额 %%(R@kh 9  
allowance for funeral expenses 殡殓费的免税额 s4&^D<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U qG .:@T  
allowance for repairs and outgoings 修葺及支出方面的免税额 <ZU=6Hq  
allowance to debtor 给债务人的津贴 3?Y2L  
alteration of capital 资本更改 Gy=B&boZ  
alternate trustee 候补受托人 ss;R8:5  
amalgamation 合并 ~?B;!Csk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (sVi\R  
ambit of charges 征税范围；收费范围 SG6sw]x  
amended valuation 经修订的估值 ^vG8#A}]  
American Commodities Exchange 美国商品交易所 UH3sH t  
American Express Bank Limited 美国运通银行 J2uZmEt  
American Stock Exchange 美国证券交易所 cuOvN"nuNj  
amortization 摊销 (O0Ur m  
amount due from banks 存放银行同业的款项 d)~Fmi;  
amount due from banks abroad 存放海外银行同业的款项 <n3!{w3<  
amount due from holding companies 控股公司欠款 s -dLZ.9F  
amount due from local banks 存放本港银行同业的款项 @?h/B=56  
amount due to banks 银行同业的存款 ?%H ):r  
amount due to banks abroad 海外银行同业的存款 iNMx"F0r  
amount due to holding companies 控股公司存款
wEzKqD  
amount due to local banks 本港银行同业的存款 q^6+!&"  
amount due to outport banks 外埠银行同业的存款 L(X6-M:  
amount for note issue 发行纸币的款额 j0@[Br%7  
amount of bond 担保契据的款额 f S^!ZPe1  
amount of consideration 代价款额 OyqNLR  
amount of contribution 供款数额 y8fsveX  
amount of indebtedness 负债款额 sXNb}gJ  
amount of principal of the loan 贷款本金额 610D%F  
amount of rates chargeable 应征差饷数额 =]k {"?j  
amount of share capital 股本额 }NsUnbxT  
amount of sums assured 承保款额 c6Y\n%d&  
amount of variation 变动幅度 .^b;osAU  
amount of vote 拨款数额 Wb S4pdA  
amount payable 应付款额 EI\9_}@,  
amount receivable 应收款额  &y<ZE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?McQr1  
analysis 分析 "s\L~R.&  
ancillary risk 附属风险 4lZ$;:Jg  
annual account 周年帐目；周年帐目报表；年度决算；年结 Y#g4$"G9  
annual accounting date 年结日期 j(~ *'&|(  
annual allowance 每年免税额；年积金；年度津贴；年津 TRsE %  
annual balance 年度余额 iOG
[>u0h  
annual disposable income 每年可动用收入 z $MV%F  
annual estimates 周年预算 P6MRd/y |  
annual fee 年费 ne^imht  
annual general meeting 周年大会 n-DVT;y  
annual growth rate 年增率；每年增长率 LdB($4,  
annual long-term supplement 长期个案每年补助金 .Lfo)?zG  
annual pensionable emolument 可供计算退休金的年薪 n8.kE)?  
annual report 年报 5Ba[k[b^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^Fn fJ :  
annual return 周年报表；周年申报表；每年报税表格 n`4K4y%Dy}  
Annual Return Rules 《周年报表规则》 v!%5&: c3  
annual review of consumer prices 每年消费物价回顾 ^Idle*+  
annual roll-forward basis 逐年延展方式 hHDOWHWE  
annual salary 年薪 q{ O% |  
annual statement 年度报表；年度决算表 S(7ro]U9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 frBX{L  
annuitant 年金受益人 {aM<{_v  
annuity 年金 w^]6w\p  
annuity contract 年金合约 A=kH%0s2p@  
annuity on human life 人寿年金 M?;y\vS? .  
antecedent debt 先前的债项 8iekEG$H  
ante-dated cheque 倒填日期支票 not YeY7wR  
anticipated expenditure 预期开支 RN@ctRS  
anticipated net profit 预期纯利 Dr6A,3B  
anticipated revenue 预期收入 8#Q$zLK42N  
anti-inflation measure 反通货膨胀措施 ~(]0k.\  
anti-inflationary stance 反通货膨胀立场 T,$WlK Wj  
apparent deficit 表面赤字 qgDRu]ba  
apparent financial solvency 表面偿债能力 LzCw+@-umw  
apparent partner 表面合伙人 1@lJonlF  
application for personal assessment 个人入息课税申请书
5[Pr|AY  
application of fund 资金应用 h;jIYxj  
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 KWWa&[ev)  
appointed actuary 委任精算师 *cO sv  
appointed auditor 委任核数师；委任审计师 Ve 4u+0  
appointed trustee 委任的受托人 M5x U9 ]B  
appointer 委任人 v 36%Pj`  
apportioned pro rata 按比例分摊 yZ!T8"mz{  
apportionment 分配；分摊 BT@r!>Nl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \.g\Zib )  
apportionment formula 分摊方程式 X_v [MW  
apportionment of estate duty 遗产税的分摊 [g2;N,V#  
appraisal 估价；评估
^OErq&`u  
appreciable growth 可观增长 w/L `  
appreciable impact 显着影响 5#QXR+ T   
appreciable increase 可观增长 u_).f<mUdF  
appreciation 增值；升值 BAO|)~1Pd  
appreciation against other currencies 相对其他货币升值 c_" ~n|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X*L;.@xA  
appreciation tax 增值税 %r+vSGt;5  
appropriation 拨款；拨用；拨付 wRrnniqf8  
appropriation account 拨款帐目 7L^%x3-|&  
Appropriation Bill 拨款法案 tbO H#|  
appropriation-in-aid system 补助拨款办法 t5lO'Ll*Q]  
approved assets 核准资产 Zec <m8~  
approved basket stock 认可一篮子证券 JBnKK  
approved budget 核准预算 >*wtbkU  
approved charitable donation 认可慈善捐款 o:6@Kw^  
approved charitable institution 认可慈善机构 d`1I".y  
approved currency 核准货币；认可货币 |!F5.%PY  
approved estimates 核准预算 07Edfe  
approved estimates of expenditure 核准开支预算 a[2vjFf#C  
approved overseas insurer 核准海外保险人 U8(Nk\"X\  
approved overseas trust company 核准海外信托公司 6&bIXy  
approved pooled investment fund 核准汇集投资基金 MfmACd^3$  
approved provident fund scheme 认可公积金计划 P+)DsZ0ig  
approved provision 核准拨款 .] `f,^v<c  
approved redeemable share 核准可赎回股份 rS1fK1dys  
approved regional stock 认可地区性证券 *:O.97q@h  
approved retirement scheme 认可退休金计划 ?3O9eZY@  
approved subordinated loan 核准附属贷款 t^ZV|s
1  
arbitrage 套戥；套汇；套利 s{w[b\rA  
arbitrageur 套戥者；套汇者 {vo +gRYYv  
arbitrary amount 临时款项 #6! 52  
arrangement 措施；安排；协定 ,hVvve,j}  
arrears 欠款 .I@CS>j  
arrears of pay 欠付薪酬 ]QuM<ms  
arrears of revenue 逾期未收税款；逾期未收的帐项 ` \A(9u*  
articles of association 组织章程；组织细则；组织章程细则 VACiVKk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M3~K,$@  
ascertainment of profit 确定利润 fBQ?|~:n  
"Asia Clear" “亚洲结算系统”