[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 >Hu3Guik]  
allotment notice 股份配售通知；配股通知 2:@,~{`#*  
allotment of shares 股份分配 i#NtiZ.t=  
allowable 可获宽免；免税的 5yyc0UG  
allowable business loss 可扣除的营业亏损 ZkWMo=vL  
allowable expenses 可扣税的支出 )<%CI#s#  
allowance 免税额；津贴；备抵；准备金 QFK'r\3pU  
allowance for debts 债项的免税额 ;VzdlCZ@  
allowance for depreciation by wear and tear 耗损折旧免税额 jM-7  
allowance for funeral expenses 殡殓费的免税额 JXjH}C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;eJ|)*  
allowance for repairs and outgoings 修葺及支出方面的免税额 riF-9 %i  
allowance to debtor 给债务人的津贴 Kum" }ux  
alteration of capital 资本更改 OHwH(}H?  
alternate trustee 候补受托人 n%;4Fm
?  
amalgamation 合并 {Hie%2V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |{ =Jp<}s  
ambit of charges 征税范围；收费范围 SKF0p))BJ  
amended valuation 经修订的估值 ~|[i64V<^  
American Commodities Exchange 美国商品交易所 0 .UN  
American Express Bank Limited 美国运通银行 9K;g\? 3  
American Stock Exchange 美国证券交易所 a ]:xsJ~  
amortization 摊销 P v=]7>e  
amount due from banks 存放银行同业的款项 0dIGX |e  
amount due from banks abroad 存放海外银行同业的款项 xU2i&il^!  
amount due from holding companies 控股公司欠款 Z`f?7/"B  
amount due from local banks 存放本港银行同业的款项
p' 6h9/  
amount due to banks 银行同业的存款 ,k1ns?i9KH  
amount due to banks abroad 海外银行同业的存款 ~
# \{'<  
amount due to holding companies 控股公司存款 x:i,l:x  
amount due to local banks 本港银行同业的存款 $VjMd f  
amount due to outport banks 外埠银行同业的存款 ]*U+nG  
amount for note issue 发行纸币的款额 \?wKs  
amount of bond 担保契据的款额 XI
:+EeM?  
amount of consideration 代价款额 .:XXc  
amount of contribution 供款数额 Q8A+\LR~)  
amount of indebtedness 负债款额 gil:SUW1r  
amount of principal of the loan 贷款本金额 vTo+jQs^  
amount of rates chargeable 应征差饷数额 h@]{j_$u  
amount of share capital 股本额 ?^J%S,  
amount of sums assured 承保款额 RD0*]4>]  
amount of variation 变动幅度 :`K2?;DC8  
amount of vote 拨款数额 vM-kk:n7f  
amount payable 应付款额 \vx'+}  
amount receivable 应收款额 mq}U Uk@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~c55LlO>  
analysis 分析 \Unawv~  
ancillary risk 附属风险 W6`_lGTj  
annual account 周年帐目；周年帐目报表；年度决算；年结 P)LQ=b}V#;  
annual accounting date 年结日期 qW*k|;S  
annual allowance 每年免税额；年积金；年度津贴；年津 t<"`gM^|  
annual balance 年度余额 W9{;HGWS  
annual disposable income 每年可动用收入 t\]kVo)  
annual estimates 周年预算 W4qnXD1n  
annual fee 年费 VU6+"2+'2  
annual general meeting 周年大会 c}!`tBTm  
annual growth rate 年增率；每年增长率 6kMEm)YjT  
annual long-term supplement 长期个案每年补助金 lfG',hlI;  
annual pensionable emolument 可供计算退休金的年薪 Unansk  
annual report 年报 ]T(qk  
Annual Report on the Consumer Price Index 《消费物价指数年报》 4]E1x l  
annual return 周年报表；周年申报表；每年报税表格 YzJWS|]  
Annual Return Rules 《周年报表规则》 >l=jJTJ;q  
annual review of consumer prices 每年消费物价回顾 eA3NyL  
annual roll-forward basis 逐年延展方式 ]k BC,m(  
annual salary 年薪 oiM['iDK  
annual statement 年度报表；年度决算表 \acGSW .c  
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 =(~*8
hJ  
annuitant 年金受益人 *y(UI/c  
annuity 年金 <Fv7JPN%  
annuity contract 年金合约 =*.S<Ko)  
annuity on human life 人寿年金 :^qUr`)  
antecedent debt 先前的债项 m&#D~  
ante-dated cheque 倒填日期支票 [,;O$j}  
anticipated expenditure 预期开支 g~(
G P  
anticipated net profit 预期纯利 nv(6NV  
anticipated revenue 预期收入 \ [M4[Qlq  
anti-inflation measure 反通货膨胀措施 6(7dr?^eGT  
anti-inflationary stance 反通货膨胀立场 R&:Qy7"  
apparent deficit 表面赤字 D(&Zq7]n  
apparent financial solvency 表面偿债能力 !s !el;G  
apparent partner 表面合伙人 knzo6  
application for personal assessment 个人入息课税申请书 il"pKQF  
application of fund 资金应用 -<AGCiLz  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "HwlN_PA  
appointed actuary 委任精算师 ![eY%2;<  
appointed auditor 委任核数师；委任审计师 I)9,  
appointed trustee 委任的受托人 5Q:49S47  
appointer 委任人 5 E 9
R+N  
apportioned pro rata 按比例分摊 3[?;s}61  
apportionment 分配；分摊 YG5mzP<
T  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HX,i{aWWy  
apportionment formula 分摊方程式 IL uQf-  
apportionment of estate duty 遗产税的分摊 W6r3v)~  
appraisal 估价；评估 ~$rSy|19  
appreciable growth 可观增长 _;/+8=  
appreciable impact 显着影响 loHMQKy@  
appreciable increase 可观增长 ay`R jT  
appreciation 增值；升值 5/T#>l<  
appreciation against other currencies 相对其他货币升值 snNB;hkj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]l3Y=Cl  
appreciation tax 增值税 JV8*;n%}-  
appropriation 拨款；拨用；拨付 RE-y5.kE^  
appropriation account 拨款帐目 e2>AL  
Appropriation Bill 拨款法案 W^c /l*>v  
appropriation-in-aid system 补助拨款办法 P)hGe3  
approved assets 核准资产 :22wq{  
approved basket stock 认可一篮子证券 ]r%fAmj  
approved budget 核准预算 dDAl n+  
approved charitable donation 认可慈善捐款 4Me3{!HJz  
approved charitable institution 认可慈善机构 m( %PZ*s  
approved currency 核准货币；认可货币 V&/Cb&~Uw  
approved estimates 核准预算 5`lVC$cP  
approved estimates of expenditure 核准开支预算 E8t{[N6d  
approved overseas insurer 核准海外保险人 2T@?&N^OD  
approved overseas trust company 核准海外信托公司 &' y}L'  
approved pooled investment fund 核准汇集投资基金 ELg$tc  
approved provident fund scheme 认可公积金计划 f]C^{Uk#  
approved provision 核准拨款 l<(jm{q?u  
approved redeemable share 核准可赎回股份 @3U=kO(^+\  
approved regional stock 认可地区性证券 MX+gc$Y O  
approved retirement scheme 认可退休金计划 '$z@40u  
approved subordinated loan 核准附属贷款 >svx 8CT  
arbitrage 套戥；套汇；套利 Gv[(0  
arbitrageur 套戥者；套汇者 /^gu&xnS  
arbitrary amount 临时款项 <^W5UU#Pg  
arrangement 措施；安排；协定 vIZFI  
arrears 欠款 J$T(p%  
arrears of pay 欠付薪酬 b&d4(dk  
arrears of revenue 逾期未收税款；逾期未收的帐项 A!uiM*"W  
articles of association 组织章程；组织细则；组织章程细则 9[ o$/x}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?iamo.0zN  
ascertainment of profit 确定利润 C~n
L3w  
"Asia Clear" “亚洲结算系统”