[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+39  
allotment notice 股份配售通知；配股通知 PS<t
S_.  
allotment of shares 股份分配 _~#C $-T  
allowable 可获宽免；免税的 HOQ _T4  
allowable business loss 可扣除的营业亏损 "}x70q'>S  
allowable expenses 可扣税的支出 3<'Q`H>  
allowance 免税额；津贴；备抵；准备金 Vqp.jF1|  
allowance for debts 债项的免税额 L!8?2 \5  
allowance for depreciation by wear and tear 耗损折旧免税额 ?28GQyk4  
allowance for funeral expenses 殡殓费的免税额 OFAqP1o{$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PM?Ri^55<L  
allowance for repairs and outgoings 修葺及支出方面的免税额 <n~g+ps  
allowance to debtor 给债务人的津贴 0@/E%T1c"  
alteration of capital 资本更改 H2_>Av{m  
alternate trustee 候补受托人 H><mcah  
amalgamation 合并 .N><yQ-j3'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E,?aB Rxy  
ambit of charges 征税范围；收费范围 E#V-F-@2  
amended valuation 经修订的估值 SF
PIr0 u  
American Commodities Exchange 美国商品交易所 c"& !=@  
American Express Bank Limited 美国运通银行 IE sD=  
American Stock Exchange 美国证券交易所 {|wTZ  
amortization 摊销 ps;o[gB@5  
amount due from banks 存放银行同业的款项 _j
<M}  
amount due from banks abroad 存放海外银行同业的款项 /g-X=|?F  
amount due from holding companies 控股公司欠款 *M!YQ<7G^d  
amount due from local banks 存放本港银行同业的款项 1#_j6Q2  
amount due to banks 银行同业的存款 OuIW|gIu0  
amount due to banks abroad 海外银行同业的存款 J2k'Ke97o  
amount due to holding companies 控股公司存款 xcRrI|?eC  
amount due to local banks 本港银行同业的存款
Zu73x#pI  
amount due to outport banks 外埠银行同业的存款 J3SbyI
!T  
amount for note issue 发行纸币的款额 o>rlrqr?_  
amount of bond 担保契据的款额 8uD%]k=#!  
amount of consideration 代价款额 a|{<#<6n(  
amount of contribution 供款数额 9v3N
ba  
amount of indebtedness 负债款额 O*Pe[T5x'  
amount of principal of the loan 贷款本金额 [  Zqg"`  
amount of rates chargeable 应征差饷数额 EBE>&{%$^  
amount of share capital 股本额 r|BKp,u9
  
amount of sums assured 承保款额 &MLhCekY  
amount of variation 变动幅度 7 ,~Krzv  
amount of vote 拨款数额 Y0C<b*!"ST  
amount payable 应付款额 @y2Bq['  
amount receivable 应收款额 w)SxwlW}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MP&4}De  
analysis 分析
8r|  
ancillary risk 附属风险 t"Rf67  
annual account 周年帐目；周年帐目报表；年度决算；年结 JM9Q]#'t  
annual accounting date 年结日期 8$tpPOhzb  
annual allowance 每年免税额；年积金；年度津贴；年津 YZu#
0)  
annual balance 年度余额 x(6.W"-S  
annual disposable income 每年可动用收入 U1tPw`0h  
annual estimates 周年预算 " yl"A4p S  
annual fee 年费 c)~|#v   
annual general meeting 周年大会 U,}T ]J  
annual growth rate 年增率；每年增长率 R2f,a*>  
annual long-term supplement 长期个案每年补助金 .ihn@eg  
annual pensionable emolument 可供计算退休金的年薪 TbM*?\7  
annual report 年报 (&x\,19U$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 RwHXn]
1  
annual return 周年报表；周年申报表；每年报税表格 (MU7  
Annual Return Rules 《周年报表规则》  xyCcd=  
annual review of consumer prices 每年消费物价回顾 -+Ji~;b  
annual roll-forward basis 逐年延展方式 Z+Zh;Ms  
annual salary 年薪 `erQp0fBM  
annual statement 年度报表；年度决算表 F<<H [,%0  
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 EB<tX`Wp  
annuitant 年金受益人 9cPucKuj  
annuity 年金 {%}6d~Bg  
annuity contract 年金合约 itM
c!bUQ  
annuity on human life 人寿年金 _ L6>4  
antecedent debt 先前的债项 SvJ8Kl OV  
ante-dated cheque 倒填日期支票 I=I%e3GEm  
anticipated expenditure 预期开支 =v"{EmT[$  
anticipated net profit 预期纯利 @D{[Hj`<  
anticipated revenue 预期收入 TyXOd,% zl  
anti-inflation measure 反通货膨胀措施 U^S:2  
anti-inflationary stance 反通货膨胀立场 oK[,xqyA  
apparent deficit 表面赤字 0tyU%z{RV  
apparent financial solvency 表面偿债能力 du)G)~  
apparent partner 表面合伙人 LM`#S/h  
application for personal assessment 个人入息课税申请书 +& Qqu`)?F  
application of fund 资金应用 O/@ [VPf  
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 (G'ddZAJV  
appointed actuary 委任精算师 (~o+pp!  
appointed auditor 委任核数师；委任审计师 N=x,96CF  
appointed trustee 委任的受托人 ;:1mv
 
appointer 委任人 Qp Vm  
apportioned pro rata 按比例分摊 ai2}vR  
apportionment 分配；分摊 2Vr'AEIQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GoXHVUyp  
apportionment formula 分摊方程式 n-WvIy  
apportionment of estate duty 遗产税的分摊 >qZRIDE5$  
appraisal 估价；评估 Pk2"\y@q/  
appreciable growth 可观增长  .l'QCW9  
appreciable impact 显着影响 |Q+v6r(<zZ  
appreciable increase 可观增长 -v&srd^  
appreciation 增值；升值 -OAH6U9^  
appreciation against other currencies 相对其他货币升值 SjU6+|l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >0$5H]1u  
appreciation tax 增值税 C*<LVW{P  
appropriation 拨款；拨用；拨付 4K% YS  
appropriation account 拨款帐目 ?!vW&KJZx  
Appropriation Bill 拨款法案 pc>R|~J{2  
appropriation-in-aid system 补助拨款办法 P0<uF`87  
approved assets 核准资产 c" HCc]  
approved basket stock 认可一篮子证券 Ric$Xmu
  
approved budget 核准预算 }= )"uv  
approved charitable donation 认可慈善捐款 g9.hR8X  
approved charitable institution 认可慈善机构 :eO0{JN4T  
approved currency 核准货币；认可货币 JJO"\^,;~  
approved estimates 核准预算 bZJ
iubBRI  
approved estimates of expenditure 核准开支预算 Y6Q6--P  
approved overseas insurer 核准海外保险人 @n3PCH6:Ao  
approved overseas trust company 核准海外信托公司 z""
(M4  
approved pooled investment fund 核准汇集投资基金 ~A( Pa-  
approved provident fund scheme 认可公积金计划 !Zx>)V6.  
approved provision 核准拨款 _^ZII  
approved redeemable share 核准可赎回股份 ~*Wb MA  
approved regional stock 认可地区性证券 m-]"I8[  
approved retirement scheme 认可退休金计划 x;/3_"$9>\  
approved subordinated loan 核准附属贷款 g'@+#NMw  
arbitrage 套戥；套汇；套利 N*;/~bt7P  
arbitrageur 套戥者；套汇者 *QJ/DC$  
arbitrary amount 临时款项 #/6X
44 *u  
arrangement 措施；安排；协定 4
8VsHqG  
arrears 欠款 8iB}a\]B  
arrears of pay 欠付薪酬 e V#H"fM  
arrears of revenue 逾期未收税款；逾期未收的帐项 9EW 7,m{A  
articles of association 组织章程；组织细则；组织章程细则 a1&^P1.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'rgV]Oy  
ascertainment of profit 确定利润 mbK$Wp#  
"Asia Clear" “亚洲结算系统”