[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 $1 \<>sJH  
allotment notice 股份配售通知；配股通知 }.2pR*W  
allotment of shares 股份分配 Ua V9T:)x  
allowable 可获宽免；免税的 R.|fc5_"+  
allowable business loss 可扣除的营业亏损 CHWyy  
allowable expenses 可扣税的支出 [CRy>hfV  
allowance 免税额；津贴；备抵；准备金 w>H!H6Q  
allowance for debts 债项的免税额 xHykU;p@  
allowance for depreciation by wear and tear 耗损折旧免税额 <5[wP)K@  
allowance for funeral expenses 殡殓费的免税额 TR{8A^XhE8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4VaUa8 D  
allowance for repairs and outgoings 修葺及支出方面的免税额 w69`vK  
allowance to debtor 给债务人的津贴 i n#qV  
alteration of capital 资本更改 PM= I
 
alternate trustee 候补受托人 [JMz~~F  
amalgamation 合并 l%fnGe` _  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0gO2^m)W  
ambit of charges 征税范围；收费范围 !pw%l4]/t  
amended valuation 经修订的估值 5 ;dg#hO  
American Commodities Exchange 美国商品交易所 &sJpn*W  
American Express Bank Limited 美国运通银行 TDtk
'=;  
American Stock Exchange 美国证券交易所 v]U[7 j  
amortization 摊销 +*)B;)P  
amount due from banks 存放银行同业的款项 t }nZr
D  
amount due from banks abroad 存放海外银行同业的款项 &E {/s  
amount due from holding companies 控股公司欠款 "Oh-`C  
amount due from local banks 存放本港银行同业的款项 _=q)lt-UY  
amount due to banks 银行同业的存款 O%(:8nIgZ  
amount due to banks abroad 海外银行同业的存款 fgn*3 pg  
amount due to holding companies 控股公司存款 faD (,H  
amount due to local banks 本港银行同业的存款 uA:;OM}  
amount due to outport banks 外埠银行同业的存款 wzo-V^+q  
amount for note issue 发行纸币的款额 i0p"q p  
amount of bond 担保契据的款额 G0> 'H1Z  
amount of consideration 代价款额 dW8'$!@!!  
amount of contribution 供款数额 U G ^6I5  
amount of indebtedness 负债款额 pl q$t/.U;  
amount of principal of the loan 贷款本金额 rx_'(  
amount of rates chargeable 应征差饷数额  A{5k}  
amount of share capital 股本额 C"IPCJYn  
amount of sums assured 承保款额 @U5+1Hjc  
amount of variation 变动幅度 pgU54Ef  
amount of vote 拨款数额 4y 582u6^  
amount payable 应付款额 GsqrKrbJ  
amount receivable 应收款额 q$b/T+-ec  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 % OiSuw  
analysis 分析 C&<f YCwG  
ancillary risk 附属风险 @YpA'cX7  
annual account 周年帐目；周年帐目报表；年度决算；年结 H -.3r  
annual accounting date 年结日期 |4X:> Ut]  
annual allowance 每年免税额；年积金；年度津贴；年津 lP9a*>=a  
annual balance 年度余额 Xb$)}n\9  
annual disposable income 每年可动用收入 &giJO-^ f  
annual estimates 周年预算 .t"s>jq 1  
annual fee 年费 JkQ4'$:  
annual general meeting 周年大会 ZW+{<XTof4  
annual growth rate 年增率；每年增长率 QnaMj Dh$6  
annual long-term supplement 长期个案每年补助金 :8Q6=K87  
annual pensionable emolument 可供计算退休金的年薪 qx0J}6+NlU  
annual report 年报 Qkr'C n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qZ_^#%zO  
annual return 周年报表；周年申报表；每年报税表格 T`a [~:  
Annual Return Rules 《周年报表规则》 Uy_`=JZ  
annual review of consumer prices 每年消费物价回顾 js8uvZ i  
annual roll-forward basis 逐年延展方式 ru'Xet  
annual salary 年薪 2R2Z6}  
annual statement 年度报表；年度决算表 n2(~r 'r)  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .%WbXs  
annuitant 年金受益人 ^U~YG=!ww  
annuity 年金 Pb]s+1  
annuity contract 年金合约 0p Lb<&  
annuity on human life 人寿年金 1|z>} xP  
antecedent debt 先前的债项 N^mY/`2  
ante-dated cheque 倒填日期支票 apGf @b  
anticipated expenditure 预期开支 [R A=M  
anticipated net profit 预期纯利 v,+2CVdW  
anticipated revenue 预期收入 jew?cnRmd  
anti-inflation measure 反通货膨胀措施 ^>9M2O['!s  
anti-inflationary stance 反通货膨胀立场 @zd)]O]xH?  
apparent deficit 表面赤字 ) I-8.  
apparent financial solvency 表面偿债能力 Rq4\~F?  
apparent partner 表面合伙人 !R)v2Mk|  
application for personal assessment 个人入息课税申请书 Q^fli"_:  
application of fund 资金应用 \8_&@uLm  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 A`X$jpAn&  
appointed actuary 委任精算师 og2]B\mN4  
appointed auditor 委任核数师；委任审计师 zpg*hlv   
appointed trustee 委任的受托人 1C.<@IZ  
appointer 委任人 Fm[,u  
apportioned pro rata 按比例分摊 {CQA@p:Y}  
apportionment 分配；分摊 FE$)[w,m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 evimnV  
apportionment formula 分摊方程式 p@r~L(>+3  
apportionment of estate duty 遗产税的分摊 $[FO(w@f  
appraisal 估价；评估 zJdlHa{  
appreciable growth 可观增长 lD !^MqK  
appreciable impact 显着影响 xQaN\):^8  
appreciable increase 可观增长 !30Dice  
appreciation 增值；升值 HK:?Y[ebs  
appreciation against other currencies 相对其他货币升值 eT}c_h)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]<z>YyBA  
appreciation tax 增值税 (MNbABZQ  
appropriation 拨款；拨用；拨付 /A<L  
appropriation account 拨款帐目 | |qsoF5B]  
Appropriation Bill 拨款法案 aQinR "o  
appropriation-in-aid system 补助拨款办法 9.1%T06$  
approved assets 核准资产 1[X+6viE  
approved basket stock 认可一篮子证券 Sfh\4h$H  
approved budget 核准预算 AbLOq@lrK  
approved charitable donation 认可慈善捐款 E>SnH  
approved charitable institution 认可慈善机构 j>
?c]h{-  
approved currency 核准货币；认可货币 ,/o<O
jR  
approved estimates 核准预算 /o8h1L=  
approved estimates of expenditure 核准开支预算 ir%/9=^d  
approved overseas insurer 核准海外保险人 a8Ci 7<V  
approved overseas trust company 核准海外信托公司 ~p8-#A)X,)  
approved pooled investment fund 核准汇集投资基金 /pX\)wi  
approved provident fund scheme 认可公积金计划 193Q  
approved provision 核准拨款 FS1<f:  
approved redeemable share 核准可赎回股份 Q> @0'y=s  
approved regional stock 认可地区性证券 g-Z>1V  
approved retirement scheme 认可退休金计划 in#g  
approved subordinated loan 核准附属贷款 ?L{[84GSO  
arbitrage 套戥；套汇；套利 ~{U~9v^v(  
arbitrageur 套戥者；套汇者 C4Bh #C  
arbitrary amount 临时款项 d;;]+%  
arrangement 措施；安排；协定 #Du1(R  
arrears 欠款 `4w0*;k;  
arrears of pay 欠付薪酬 gt'0
B-;W  
arrears of revenue 逾期未收税款；逾期未收的帐项 "{L%5:H@  
articles of association 组织章程；组织细则；组织章程细则 mpXco *!_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &m +s5  
ascertainment of profit 确定利润 H
tmJIH:  
"Asia Clear" “亚洲结算系统”