[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 JtpY][}"~3  
allotment notice 股份配售通知；配股通知 gvNZrp>e!  
allotment of shares 股份分配 u!o]Co>  
allowable 可获宽免；免税的 5lnSa+_/f  
allowable business loss 可扣除的营业亏损 mE`qvavP|/  
allowable expenses 可扣税的支出 xGf Dz*t  
allowance 免税额；津贴；备抵；准备金 PuCDsojclh  
allowance for debts 债项的免税额 )7GLS\uf<%  
allowance for depreciation by wear and tear 耗损折旧免税额 U5!f++  
allowance for funeral expenses 殡殓费的免税额 UglG!1L  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~AanU1U<  
allowance for repairs and outgoings 修葺及支出方面的免税额 P0e""9JOo  
allowance to debtor 给债务人的津贴 JA(fam~ {  
alteration of capital 资本更改 ]"Y%M'  
alternate trustee 候补受托人 {|Ki^8h/p  
amalgamation 合并 45sxF?GSwL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wi[m`#  
ambit of charges 征税范围；收费范围 qQOD  
amended valuation 经修订的估值 -,VhSI  
American Commodities Exchange 美国商品交易所 xwnoZ&h  
American Express Bank Limited 美国运通银行 K3:|Tc(
 
American Stock Exchange 美国证券交易所 f&}A!uLe4x  
amortization 摊销 neh;`7~5@K  
amount due from banks 存放银行同业的款项 l(,;w
AH  
amount due from banks abroad 存放海外银行同业的款项 M+;P?| a  
amount due from holding companies 控股公司欠款 P5>5ps"iU  
amount due from local banks 存放本港银行同业的款项 $[iT~B$  
amount due to banks 银行同业的存款 {R-82%X  
amount due to banks abroad 海外银行同业的存款 R pI<]1
  
amount due to holding companies 控股公司存款 6_<s=nTX  
amount due to local banks 本港银行同业的存款 ^2^|AXNES  
amount due to outport banks 外埠银行同业的存款 6WN(22Io  
amount for note issue 发行纸币的款额 #RM3^] h  
amount of bond 担保契据的款额 zk5=Opmvh  
amount of consideration 代价款额 =+`j?1  
amount of contribution 供款数额 7grt4k  
amount of indebtedness 负债款额 #[a"%byTR  
amount of principal of the loan 贷款本金额 7~"(+f  
amount of rates chargeable 应征差饷数额 (X(1kj3  
amount of share capital 股本额 Vp$wHB&  
amount of sums assured 承保款额 4b2mtLn_  
amount of variation 变动幅度 g[s\~MF@s  
amount of vote 拨款数额 bugFl>  
amount payable 应付款额 qX{X4b$  
amount receivable 应收款额 d)0LVa(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8.CKH4h  
analysis 分析 =r@gJw:B  
ancillary risk 附属风险
/*AJr  
annual account 周年帐目；周年帐目报表；年度决算；年结 sr+gD*@h  
annual accounting date 年结日期 E-sSRt  
annual allowance 每年免税额；年积金；年度津贴；年津 ~
J1;tZS  
annual balance 年度余额 C~{NKMeC/m  
annual disposable income 每年可动用收入 e(~'pk"mZ  
annual estimates 周年预算 Jf?S9r5Q  
annual fee 年费 HX3D*2v":  
annual general meeting 周年大会 drENkS=,  
annual growth rate 年增率；每年增长率 ^r>f2 x  
annual long-term supplement 长期个案每年补助金 cXS;z.M\_  
annual pensionable emolument 可供计算退休金的年薪 Y
 .  
annual report 年报 >X[|c"l.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A{z>D`d  
annual return 周年报表；周年申报表；每年报税表格 U[
'JFLF  
Annual Return Rules 《周年报表规则》 xN`r4  
annual review of consumer prices 每年消费物价回顾 Dc.n-ipv$  
annual roll-forward basis 逐年延展方式 mA(nyF  
annual salary 年薪 "($Lx  
annual statement 年度报表；年度决算表 BFMS*t`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 s]y-pZ  
annuitant 年金受益人 vZb|!#I  
annuity 年金 C5es2!^-]O  
annuity contract 年金合约 D[89*@v  
annuity on human life 人寿年金 eC6>yD6D  
antecedent debt 先前的债项 X!o[RJY  
ante-dated cheque 倒填日期支票 W?qpnPW  
anticipated expenditure 预期开支 d"B@c;dD  
anticipated net profit 预期纯利 (;0$i?3\  
anticipated revenue 预期收入 #y=ZP:{:t  
anti-inflation measure 反通货膨胀措施 ,<@,gZru  
anti-inflationary stance 反通货膨胀立场 uW}Hvj;0a*  
apparent deficit 表面赤字 EI1W .V>@  
apparent financial solvency 表面偿债能力 sULIrYRA  
apparent partner 表面合伙人 I %|@3=Yc  
application for personal assessment 个人入息课税申请书 \G$QNUU  
application of fund 资金应用 WI1T?.Gc   
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 U~uwm/h  
appointed actuary 委任精算师 `d7gm;ykp  
appointed auditor 委任核数师；委任审计师 N;-/wip
 
appointed trustee 委任的受托人 #V.ZdLo(  
appointer 委任人 lSH ZV Fd  
apportioned pro rata 按比例分摊 tJ=3'?T_k  
apportionment 分配；分摊 8P,l>HA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MV:W@)rg  
apportionment formula 分摊方程式 6xH;:B)d  
apportionment of estate duty 遗产税的分摊 CifA,[l34  
appraisal 估价；评估 t< sp%zXZ  
appreciable growth 可观增长 )]%e  
appreciable impact 显着影响 ,~
(|p`  
appreciable increase 可观增长 1ZT^)/G  
appreciation 增值；升值 +J|+es  
appreciation against other currencies 相对其他货币升值 5;W\2yj
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q |
 
appreciation tax 增值税 7\ mDBG  
appropriation 拨款；拨用；拨付 i=
oTg  
appropriation account 拨款帐目 \V]t!mZ-}l  
Appropriation Bill 拨款法案 w6vLNX  
appropriation-in-aid system 补助拨款办法 sffhPX\I  
approved assets 核准资产 Bk,2WtVX  
approved basket stock 认可一篮子证券 O!;H}{[dg  
approved budget 核准预算 ,09DBxQq,  
approved charitable donation 认可慈善捐款 d9O:,DKf  
approved charitable institution 认可慈善机构 /@VsqD  
approved currency 核准货币；认可货币 8tU>DJ}0  
approved estimates 核准预算 d]U`?A,  
approved estimates of expenditure 核准开支预算 &=G)NeT_  
approved overseas insurer 核准海外保险人 HLVQ7  
approved overseas trust company 核准海外信托公司 *oCxof9JA  
approved pooled investment fund 核准汇集投资基金 a$d:_,\"  
approved provident fund scheme 认可公积金计划 lbRzx4=\y  
approved provision 核准拨款 ~i%-WX  
approved redeemable share 核准可赎回股份 |2O')3p"9  
approved regional stock 认可地区性证券 Cl,9yU)1n  
approved retirement scheme 认可退休金计划 w4UD/zO  
approved subordinated loan 核准附属贷款 wfE^Sb3  
arbitrage 套戥；套汇；套利 13H;p[$  
arbitrageur 套戥者；套汇者 gNqAj# m  
arbitrary amount 临时款项 $]C=qM28-  
arrangement 措施；安排；协定 FC{})|yh }  
arrears 欠款 j1/+\8Y
  
arrears of pay 欠付薪酬 PSPTL3_~  
arrears of revenue 逾期未收税款；逾期未收的帐项 'xIyG
De  
articles of association 组织章程；组织细则；组织章程细则 zX 98c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I!P4(3skAB  
ascertainment of profit 确定利润 GMl"{Oxo&  
"Asia Clear" “亚洲结算系统”