[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 v93b8/1  
allotment notice 股份配售通知；配股通知 d`sZ"8}j  
allotment of shares 股份分配 -`]9o3E7H  
allowable 可获宽免；免税的 ne#dEUD  
allowable business loss 可扣除的营业亏损 f;E#CjlTL  
allowable expenses 可扣税的支出 \Ec<ch[)c  
allowance 免税额；津贴；备抵；准备金 J""Cgf  
allowance for debts 债项的免税额 !LKxZ"  
allowance for depreciation by wear and tear 耗损折旧免税额 M;A_'h?Z  
allowance for funeral expenses 殡殓费的免税额 M5bE5C  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BMp' .9Qgm  
allowance for repairs and outgoings 修葺及支出方面的免税额 _zj^k$ j  
allowance to debtor 给债务人的津贴 QqM[W/&R  
alteration of capital 资本更改 Zkp~qx  
alternate trustee 候补受托人 pGie!2T E  
amalgamation 合并 #*(}%!rD*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 80nEQT y  
ambit of charges 征税范围；收费范围 4"&-a1N  
amended valuation 经修订的估值 Z`TfS+O6  
American Commodities Exchange 美国商品交易所 XYU5.  
American Express Bank Limited 美国运通银行 QK_5gD`$a,  
American Stock Exchange 美国证券交易所 @eYpARF  
amortization 摊销 <) * U/r  
amount due from banks 存放银行同业的款项 fU6YJs.H^8  
amount due from banks abroad 存放海外银行同业的款项 @a 8lF$<  
amount due from holding companies 控股公司欠款 #A)V  
amount due from local banks 存放本港银行同业的款项 CCTU-Xz/  
amount due to banks 银行同业的存款 Q<sqlh!h  
amount due to banks abroad 海外银行同业的存款 *7Vb([x4;  
amount due to holding companies 控股公司存款 ]B/>=t"E  
amount due to local banks 本港银行同业的存款 ,dRaV</2  
amount due to outport banks 外埠银行同业的存款 #Y5k/NPg  
amount for note issue 发行纸币的款额 e#[Klh$]EW  
amount of bond 担保契据的款额 eo+<@83  
amount of consideration 代价款额 [Uup5+MCv  
amount of contribution 供款数额 h
Q#e;1uD  
amount of indebtedness 负债款额 3?
o4  
amount of principal of the loan 贷款本金额 < $zJi V  
amount of rates chargeable 应征差饷数额 \ eHOHHAGW  
amount of share capital 股本额 5>}$]d/o  
amount of sums assured 承保款额 TFXBN.?9T  
amount of variation 变动幅度 =j>xu|q  
amount of vote 拨款数额 uw mN!!TS  
amount payable 应付款额 Lc !2'Do;  
amount receivable 应收款额 mCO1,?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 15ailA&(Qm  
analysis 分析 DI\=udN  
ancillary risk 附属风险 Ph3;;,v '  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^hLr9k   
annual accounting date 年结日期 V 20h\(\\  
annual allowance 每年免税额；年积金；年度津贴；年津 s#?ZwD,=  
annual balance 年度余额 `n&
:\Ib  
annual disposable income 每年可动用收入 U9oUY> 9  
annual estimates 周年预算 YTTyMn  
annual fee 年费 r!R-3LO0s  
annual general meeting 周年大会 %bnXZA2Sx  
annual growth rate 年增率；每年增长率 z+MH co"  
annual long-term supplement 长期个案每年补助金 K<P  d.:  
annual pensionable emolument 可供计算退休金的年薪 ]dUG=dWO  
annual report 年报 =x<N+vjXY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]}3s/NJi  
annual return 周年报表；周年申报表；每年报税表格 fo ~uI(
rk  
Annual Return Rules 《周年报表规则》 4en3yA0.w  
annual review of consumer prices 每年消费物价回顾 t/;2rIx>  
annual roll-forward basis 逐年延展方式 fZiAl7b!  
annual salary 年薪 8}|et~7!  
annual statement 年度报表；年度决算表 P%2v(  
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 01A{\O1$j  
annuitant 年金受益人 <r}wQ\F#  
annuity 年金 X%yG{\6:  
annuity contract 年金合约 ?i _ACKpw  
annuity on human life 人寿年金 nH#>_R (  
antecedent debt 先前的债项 ,@ '^3u  
ante-dated cheque 倒填日期支票 &jJu=6 U B  
anticipated expenditure 预期开支 Yg&(kmm  
anticipated net profit 预期纯利 /p !A:8  
anticipated revenue 预期收入 {s8c@-'  
anti-inflation measure 反通货膨胀措施 &N^j }^ Z  
anti-inflationary stance 反通货膨胀立场 2>o[  
apparent deficit 表面赤字 |.k'?!  
apparent financial solvency 表面偿债能力 .\ Ijq!  
apparent partner 表面合伙人 @j\:K<sk  
application for personal assessment 个人入息课税申请书 :8`A  
application of fund 资金应用 c5ij2X|I  
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 _,drOF|e  
appointed actuary 委任精算师 I!hh_  
appointed auditor 委任核数师；委任审计师 r qjq}L)  
appointed trustee 委任的受托人 I[?\Or  
appointer 委任人 #Y=^4U`  
apportioned pro rata 按比例分摊 CXq[VYM&X  
apportionment 分配；分摊 ]y@A =nR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L;3%8F\-.  
apportionment formula 分摊方程式 F
Ct<h/  
apportionment of estate duty 遗产税的分摊 HPphTu}`  
appraisal 估价；评估 mi=mwN%UB  
appreciable growth 可观增长 7DAP_C  
appreciable impact 显着影响 h ;*x1BVE  
appreciable increase 可观增长 <D a-rv8  
appreciation 增值；升值 8

W  
appreciation against other currencies 相对其他货币升值 t'eaR-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :-RB< Lj  
appreciation tax 增值税 Wj.t4XG!  
appropriation 拨款；拨用；拨付 e\6H.9=  
appropriation account 拨款帐目 *^-AOSVt,  
Appropriation Bill 拨款法案 @_do<'a  
appropriation-in-aid system 补助拨款办法 ]^ R':YE  
approved assets 核准资产 PMAz[w,R~  
approved basket stock 认可一篮子证券 h7#\]2U$[5  
approved budget 核准预算 d2
7q,2f!  
approved charitable donation 认可慈善捐款 GxhE5f;  
approved charitable institution 认可慈善机构 H@(O{ 9Yl;  
approved currency 核准货币；认可货币 RZHfT0*jL  
approved estimates 核准预算 x'L=p01  
approved estimates of expenditure 核准开支预算 pN^
g.  
approved overseas insurer 核准海外保险人 { {\oC$  
approved overseas trust company 核准海外信托公司 hNXZL>6  
approved pooled investment fund 核准汇集投资基金 ^os_j39N9  
approved provident fund scheme 认可公积金计划 t~L4wr{B  
approved provision 核准拨款 AGFA;X  
approved redeemable share 核准可赎回股份 f7*Qa!!2p]  
approved regional stock 认可地区性证券 c+ZOC8R  
approved retirement scheme 认可退休金计划 cq[9#@ 4=  
approved subordinated loan 核准附属贷款 6) i-S<(  
arbitrage 套戥；套汇；套利 fizW\f8ai  
arbitrageur 套戥者；套汇者 ykC3Z<pI.  
arbitrary amount 临时款项 k@7#8(3  
arrangement 措施；安排；协定 uqcG3Pi  
arrears 欠款 qiet <F  
arrears of pay 欠付薪酬 TyV~2pcN  
arrears of revenue 逾期未收税款；逾期未收的帐项 xuUEJ a&  
articles of association 组织章程；组织细则；组织章程细则 
'ayb`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L]MWdD  
ascertainment of profit 确定利润 ku,{NY f^Y  
"Asia Clear" “亚洲结算系统”