[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 q#6|/R*  
allotment notice 股份配售通知；配股通知 (}RTHpD  
allotment of shares 股份分配 ? K Dg|d  
allowable 可获宽免；免税的 `#*`hH8  
allowable business loss 可扣除的营业亏损 |F4)&xN\  
allowable expenses 可扣税的支出 g'+2bQ  
allowance 免税额；津贴；备抵；准备金 QVF561Yz  
allowance for debts 债项的免税额 s .@Szq  
allowance for depreciation by wear and tear 耗损折旧免税额 j];#=+  
allowance for funeral expenses 殡殓费的免税额 /H?) qk  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |Ed?s  
allowance for repairs and outgoings 修葺及支出方面的免税额 v4qpE!W27~  
allowance to debtor 给债务人的津贴 TH"<6*f2L  
alteration of capital 资本更改 L)i6UAo  
alternate trustee 候补受托人 ),>whCtsI  
amalgamation 合并 }#q0K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !5qV}5  
ambit of charges 征税范围；收费范围 ]`q]\E
H  
amended valuation 经修订的估值 kXWC o6?  
American Commodities Exchange 美国商品交易所 ZcHd.1fXh  
American Express Bank Limited 美国运通银行 (zPsA  
American Stock Exchange 美国证券交易所 9ec >#Vxx  
amortization 摊销 '%&-`/x  
amount due from banks 存放银行同业的款项 aECpe'!m4  
amount due from banks abroad 存放海外银行同业的款项 au E8 ^|  
amount due from holding companies 控股公司欠款 x*!*2 {  
amount due from local banks 存放本港银行同业的款项 8Ow#W5_3|  
amount due to banks 银行同业的存款 [{0/'+;9  
amount due to banks abroad 海外银行同业的存款 !gL1   
amount due to holding companies 控股公司存款 hWiHKR]  
amount due to local banks 本港银行同业的存款 @X2zIFm  
amount due to outport banks 外埠银行同业的存款 9!PM1<p  
amount for note issue 发行纸币的款额
ec,Bu7'8  
amount of bond 担保契据的款额 \qDY0hIv t  
amount of consideration 代价款额 %(S!/(LWW  
amount of contribution 供款数额 zjTCq; G  
amount of indebtedness 负债款额 B1j^qoC.5  
amount of principal of the loan 贷款本金额 Y>{%,d#s_  
amount of rates chargeable 应征差饷数额 V`0Y p  
amount of share capital 股本额 _&N:%;9uD  
amount of sums assured 承保款额 }R~C<3u\2  
amount of variation 变动幅度 qYPgn_  
amount of vote 拨款数额 sDvy(5  
amount payable 应付款额 8.&P4u i  
amount receivable 应收款额 yjOZed;M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i!G<sfL  
analysis 分析 q&&uX-ez5W  
ancillary risk 附属风险 v+i==vxg  
annual account 周年帐目；周年帐目报表；年度决算；年结 cR&d=+R&  
annual accounting date 年结日期 v5I5tzt*%H  
annual allowance 每年免税额；年积金；年度津贴；年津 _7R 6%^  
annual balance 年度余额 |RBL5,t^  
annual disposable income 每年可动用收入 gk}.LE  
annual estimates 周年预算 _ t.E_K  
annual fee 年费 3t5WwrNh  
annual general meeting 周年大会 XM3~]  
annual growth rate 年增率；每年增长率 @7t*X-P.;-  
annual long-term supplement 长期个案每年补助金 ~(L&*/c  
annual pensionable emolument 可供计算退休金的年薪 -dw/wHf"  
annual report 年报 djn<Oc`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7H)tF
&  
annual return 周年报表；周年申报表；每年报税表格 UZL-mF:)&  
Annual Return Rules 《周年报表规则》 c],Zw  
annual review of consumer prices 每年消费物价回顾 Ko!a`I2M}  
annual roll-forward basis 逐年延展方式 w uhL r(  
annual salary 年薪 OTEx9  
annual statement 年度报表；年度决算表 _$mS=G(  
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 F)50 6
 
annuitant 年金受益人 Pk8(2fAYk  
annuity 年金 U4lAo  
annuity contract 年金合约 QZ5%nJme_  
annuity on human life 人寿年金 Of nN  
antecedent debt 先前的债项 ?QcS$
i  
ante-dated cheque 倒填日期支票 R_IT${O  
anticipated expenditure 预期开支 :io~{a#.2\  
anticipated net profit 预期纯利 C?rb}(m  
anticipated revenue 预期收入 "^t;V+I o  
anti-inflation measure 反通货膨胀措施 -}5dZ;  
anti-inflationary stance 反通货膨胀立场 km}E&ao  
apparent deficit 表面赤字 _Ry  
apparent financial solvency 表面偿债能力 =]L#v2@  
apparent partner 表面合伙人 cMfnc.P\K  
application for personal assessment 个人入息课税申请书 s ~i,R  
application of fund 资金应用 Ct0%3]<J  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c-[IgX e  
appointed actuary 委任精算师 PkK#HD  
appointed auditor 委任核数师；委任审计师 jYh.$g<`0+  
appointed trustee 委任的受托人 QjsN7h&%  
appointer 委任人 ?o(Y\YJf  
apportioned pro rata 按比例分摊 CasFj9,  
apportionment 分配；分摊 ]r1Lr{7^S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]Wc 2$  
apportionment formula 分摊方程式 P1ynCe  
apportionment of estate duty 遗产税的分摊 z.:IUm{z  
appraisal 估价；评估 z\<gm$1CB  
appreciable growth 可观增长 zQtx !k=  
appreciable impact 显着影响 n(\VP!u5r  
appreciable increase 可观增长 n{E+r  
appreciation 增值；升值 e pAC%a  
appreciation against other currencies 相对其他货币升值 HF%)ip+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .:;#[Z{-  
appreciation tax 增值税 IUy5=Sl  
appropriation 拨款；拨用；拨付 o&HFlDZ5jO  
appropriation account 拨款帐目 CHM+@lD  
Appropriation Bill 拨款法案 N4,!b_1  
appropriation-in-aid system 补助拨款办法 ":Pfi!9Wl  
approved assets 核准资产 SA6.g2pFz  
approved basket stock 认可一篮子证券 h{Y#. j~aS  
approved budget 核准预算 V[">SiOg  
approved charitable donation 认可慈善捐款 I=V]_Ik4N  
approved charitable institution 认可慈善机构
}/z\%Y  
approved currency 核准货币；认可货币 SG3qNM: g  
approved estimates 核准预算 zj'uKBDl  
approved estimates of expenditure 核准开支预算 [M:BJ%*  
approved overseas insurer 核准海外保险人 mvBUm-X  
approved overseas trust company 核准海外信托公司 K-7i4 ~  
approved pooled investment fund 核准汇集投资基金 ZQDw|*a@  
approved provident fund scheme 认可公积金计划 p:qj.ukw  
approved provision 核准拨款 YRP$tz+ _  
approved redeemable share 核准可赎回股份  TGozoPV  
approved regional stock 认可地区性证券 12yX`9h>  
approved retirement scheme 认可退休金计划 +tFl  
approved subordinated loan 核准附属贷款 M{~KT3c  
arbitrage 套戥；套汇；套利 t/:]\|]WB  
arbitrageur 套戥者；套汇者 2a:JtJLl  
arbitrary amount 临时款项 Z+x`q#ZQr  
arrangement 措施；安排；协定 rKWkT"  
arrears 欠款 y:8Oc?  
arrears of pay 欠付薪酬 ^1+&)6s7V  
arrears of revenue 逾期未收税款；逾期未收的帐项 zI3Bb?4.  
articles of association 组织章程；组织细则；组织章程细则 o*|j}hnbv  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '|K408i   
ascertainment of profit 确定利润 #3Jn_Y%P.  
"Asia Clear" “亚洲结算系统”