[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 R}:KE&tq  
allotment notice 股份配售通知；配股通知 %."@Q$lA  
allotment of shares 股份分配 o.-C|IXG  
allowable 可获宽免；免税的 B*1W`f  
allowable business loss 可扣除的营业亏损 6rN(_Oi-  
allowable expenses 可扣税的支出 [
xb]Wf  
allowance 免税额；津贴；备抵；准备金 7=XL !:P  
allowance for debts 债项的免税额 rw7_5l  
allowance for depreciation by wear and tear 耗损折旧免税额 4~ z?"  
allowance for funeral expenses 殡殓费的免税额 WO<
/Mw  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bEV<iZDq%  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?7MqeR4/E  
allowance to debtor 给债务人的津贴 |=a}iU8  
alteration of capital 资本更改 C\ZkGX  
alternate trustee 候补受托人 oU6y4y
O  
amalgamation 合并 1w(JEqY3h:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cx_Q:6T  
ambit of charges 征税范围；收费范围 a4i:|
  
amended valuation 经修订的估值 vhu
w&.\  
American Commodities Exchange 美国商品交易所 8}e,%
{q  
American Express Bank Limited 美国运通银行 kcie}Be  
American Stock Exchange 美国证券交易所 ]rN5Ao}2  
amortization 摊销 (Y%Q|u  
amount due from banks 存放银行同业的款项 Q&'}BeUbm  
amount due from banks abroad 存放海外银行同业的款项 4Kwh?8.  
amount due from holding companies 控股公司欠款 A"5z6A4WB  
amount due from local banks 存放本港银行同业的款项 efP&xk  
amount due to banks 银行同业的存款 Mg,:UC:  
amount due to banks abroad 海外银行同业的存款
3jH\yXj  
amount due to holding companies 控股公司存款 E\nv~Y?SG  
amount due to local banks 本港银行同业的存款 NS)}6OI3~"  
amount due to outport banks 外埠银行同业的存款 U$dh1;  
amount for note issue 发行纸币的款额 F}GPZ=T;  
amount of bond 担保契据的款额 Zk8|K'oHx  
amount of consideration 代价款额 `1OgYs  
amount of contribution 供款数额 W1B)]IHc  
amount of indebtedness 负债款额 Wo~vhv$E  
amount of principal of the loan 贷款本金额 G`fC/Le  
amount of rates chargeable 应征差饷数额 >gwz,{  
amount of share capital 股本额 "P-lSF?T  
amount of sums assured 承保款额 .\0 isO  
amount of variation 变动幅度 |t iUej  
amount of vote 拨款数额 z@Q@^ &0Mr  
amount payable 应付款额 jn >d*9u  
amount receivable 应收款额 -x8nQ%X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <GHYt#GIZ+  
analysis 分析 OA/WtQ5  
ancillary risk 附属风险 `U#55k9^5  
annual account 周年帐目；周年帐目报表；年度决算；年结 ##Q/I|  
annual accounting date 年结日期 Ch$*Gm19Z  
annual allowance 每年免税额；年积金；年度津贴；年津 uEyH2QO  
annual balance 年度余额 zA+~7;7E  
annual disposable income 每年可动用收入 :c9U>1`g&  
annual estimates 周年预算 '0y9M XRT  
annual fee 年费 VvFC -r,=G  
annual general meeting 周年大会 )irRO8  
annual growth rate 年增率；每年增长率 r
qPFU6  
annual long-term supplement 长期个案每年补助金 %>-@K|:gS  
annual pensionable emolument 可供计算退休金的年薪 53-v|'9'  
annual report 年报 5zFR7/p{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 T,xPSN2A*  
annual return 周年报表；周年申报表；每年报税表格 kg@>;(V&  
Annual Return Rules 《周年报表规则》 x8\A<(G_M=  
annual review of consumer prices 每年消费物价回顾 @/ZF` :  
annual roll-forward basis 逐年延展方式 bY }eUL2i4  
annual salary 年薪 kn)t'_jC  
annual statement 年度报表；年度决算表 oAWzYu(v  
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 + dA,P\  
annuitant 年金受益人 &B! o,qp  
annuity 年金 M X4]Vpv  
annuity contract 年金合约 lrf
v+  
annuity on human life 人寿年金 Y6,Rj:8  
antecedent debt 先前的债项 1]
IQg;q  
ante-dated cheque 倒填日期支票 "&+"@<  
anticipated expenditure 预期开支 /%_OW@ ?  
anticipated net profit 预期纯利 ,rJXy_  
anticipated revenue 预期收入 iyj+:t/  
anti-inflation measure 反通货膨胀措施 '47P|t  
anti-inflationary stance 反通货膨胀立场 upj]6f"(  
apparent deficit 表面赤字 :qChMU|Y6  
apparent financial solvency 表面偿债能力 /Q~gU<  
apparent partner 表面合伙人 3}|'0(hYL  
application for personal assessment 个人入息课税申请书 ^rvx!?zO  
application of fund 资金应用 s"Pf+aTW
 
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 meN2ZB?Y  
appointed actuary 委任精算师 cUTE$/#s  
appointed auditor 委任核数师；委任审计师 >``MR%E:<  
appointed trustee 委任的受托人 Fu&EhGm6  
appointer 委任人 JXyM\}9-X  
apportioned pro rata 按比例分摊 o9 cM{ya/>  
apportionment 分配；分摊 G$ _yy:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u7?$b!hG^C  
apportionment formula 分摊方程式 22f`LoM  
apportionment of estate duty 遗产税的分摊 u,}{I}x_  
appraisal 估价；评估 f!
O{%ev  
appreciable growth 可观增长 bdGIF'p%  
appreciable impact 显着影响 |9~GM  
appreciable increase 可观增长 F(t=!k,4\  
appreciation 增值；升值 r}uz7}z %"  
appreciation against other currencies 相对其他货币升值 , V*%V;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vN3Zr34  
appreciation tax 增值税 ^"J8r W6[  
appropriation 拨款；拨用；拨付 l}$ U])an#  
appropriation account 拨款帐目 =gcM%=*'  
Appropriation Bill 拨款法案 tv!_e$CR  
appropriation-in-aid system 补助拨款办法 Gs3LB/8?  
approved assets 核准资产 uYE`"/h,1e  
approved basket stock 认可一篮子证券 YZ%Hu)  
approved budget 核准预算 
UI>Y0O  
approved charitable donation 认可慈善捐款 TEDAb>  
approved charitable institution 认可慈善机构 Duc#$YfGm  
approved currency 核准货币；认可货币 H,N)4;F<c  
approved estimates 核准预算 i;!H!-sM  
approved estimates of expenditure 核准开支预算 IpP~Uz  
approved overseas insurer 核准海外保险人 X/N0LU
(q  
approved overseas trust company 核准海外信托公司 X^WrccNX  
approved pooled investment fund 核准汇集投资基金 )Tk1 QHU  
approved provident fund scheme 认可公积金计划 Q>n|^y6  
approved provision 核准拨款 -!c"k}N=  
approved redeemable share 核准可赎回股份 irN6g#B?  
approved regional stock 认可地区性证券 Yv:55+e!|  
approved retirement scheme 认可退休金计划 26xXl|I  
approved subordinated loan 核准附属贷款 ;]_o4e6\p  
arbitrage 套戥；套汇；套利 QR1{ w'c  
arbitrageur 套戥者；套汇者 Ot]Ru,y->+  
arbitrary amount 临时款项 d6 W SL;$  
arrangement 措施；安排；协定 <Qxh)@ N  
arrears 欠款 F^hBtfz  
arrears of pay 欠付薪酬 U#3J0+!  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;\p KDPr  
articles of association 组织章程；组织细则；组织章程细则 `F/Tv 5@L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =2@
B&  
ascertainment of profit 确定利润 :UQTEdc{  
"Asia Clear" “亚洲结算系统”