[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 R7;SZo  
allotment notice 股份配售通知；配股通知 l TY%,s  
allotment of shares 股份分配 C)~YWx@v  
allowable 可获宽免；免税的 PVP,2Yq!  
allowable business loss 可扣除的营业亏损 *:J#[ET,  
allowable expenses 可扣税的支出 >ygyPl ;1s  
allowance 免税额；津贴；备抵；准备金 ` wuA}v3!  
allowance for debts 债项的免税额 %_0,z`f  
allowance for depreciation by wear and tear 耗损折旧免税额 O<Qa1Ow7f  
allowance for funeral expenses 殡殓费的免税额 v_)a=I%o&2  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2.ud P  
allowance for repairs and outgoings 修葺及支出方面的免税额 t j&+HC  
allowance to debtor 给债务人的津贴 !sQ$a#Ea  
alteration of capital 资本更改 j/4N  
alternate trustee 候补受托人 a\S"d  
amalgamation 合并 U_v{Vs  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rp4EB:*  
ambit of charges 征税范围；收费范围 )f1<-a"D|  
amended valuation 经修订的估值 _QbLg"O  
American Commodities Exchange 美国商品交易所 D M(WYL{
 
American Express Bank Limited 美国运通银行 0,)B~|+  
American Stock Exchange 美国证券交易所 |7,|-s[R^  
amortization 摊销 VgtWT`F.I  
amount due from banks 存放银行同业的款项 [_hHZMTH  
amount due from banks abroad 存放海外银行同业的款项 u 'DM?mV:-  
amount due from holding companies 控股公司欠款 %VOn;_Q*B  
amount due from local banks 存放本港银行同业的款项 s `HSTq2  
amount due to banks 银行同业的存款 F(
>']D9$.  
amount due to banks abroad 海外银行同业的存款 T =35?   
amount due to holding companies 控股公司存款 E{kh)-   
amount due to local banks 本港银行同业的存款 iwWy]V m7  
amount due to outport banks 外埠银行同业的存款 xx0s`5  
amount for note issue 发行纸币的款额 4r;!b;3  
amount of bond 担保契据的款额 ZZOBMF7  
amount of consideration 代价款额 lwYk`'  
amount of contribution 供款数额 Uhfm@1 cz&  
amount of indebtedness 负债款额 .yE!,^j.gB  
amount of principal of the loan 贷款本金额 j2# nCU54Z  
amount of rates chargeable 应征差饷数额 L@2%a'  
amount of share capital 股本额 FL% GW:  
amount of sums assured 承保款额 _+g5;S5  
amount of variation 变动幅度 hYMIe]kJ  
amount of vote 拨款数额 RmxgCe(2a  
amount payable 应付款额 0-
pLCf  
amount receivable 应收款额 z"*X/T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pA%XqG*=Y  
analysis 分析 `<kHNcm  
ancillary risk 附属风险 [?x9NQ{  
annual account 周年帐目；周年帐目报表；年度决算；年结 -NtT@
+AE  
annual accounting date 年结日期 kKVd4B[#*  
annual allowance 每年免税额；年积金；年度津贴；年津 x7K   
annual balance 年度余额 s:lar4>kM  
annual disposable income 每年可动用收入 Tl5K'3  
annual estimates 周年预算 JW9^ C  
annual fee 年费 K]' 84
!l  
annual general meeting 周年大会 qb(#{Sw0  
annual growth rate 年增率；每年增长率 
*6^|i}  
annual long-term supplement 长期个案每年补助金 ?(Q" y\  
annual pensionable emolument 可供计算退休金的年薪 wH=  
annual report 年报 Cbm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U^vQr %ha  
annual return 周年报表；周年申报表；每年报税表格 RR!(,j^M  
Annual Return Rules 《周年报表规则》 tW53&q\=  
annual review of consumer prices 每年消费物价回顾 UMwB.*  
annual roll-forward basis 逐年延展方式 {k] 2h4 &h  
annual salary 年薪 Vd3'dq8/?  
annual statement 年度报表；年度决算表 v'Ce|.;  
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 ]'V8{l  
annuitant 年金受益人 dQ?4@  
annuity 年金 7Ipt~K}  
annuity contract 年金合约 P7QOlTQI  
annuity on human life 人寿年金 .+>w0FG.  
antecedent debt 先前的债项 tagkklJ~  
ante-dated cheque 倒填日期支票 v1<gNb)`  
anticipated expenditure 预期开支 BT;hW7){9  
anticipated net profit 预期纯利 ozH7c_ <  
anticipated revenue 预期收入 =BQM(mal  
anti-inflation measure 反通货膨胀措施 3Yf%M66t  
anti-inflationary stance 反通货膨胀立场 eO;i1>  
apparent deficit 表面赤字 |0FRKD]  
apparent financial solvency 表面偿债能力 }HtP8F8!x  
apparent partner 表面合伙人 ~fw 6sY#  
application for personal assessment 个人入息课税申请书 JPfNf3<@My  
application of fund 资金应用 v{`Z  
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 J9S9rir&  
appointed actuary 委任精算师 5w"f.d'  
appointed auditor 委任核数师；委任审计师 W[PZQCL}K)  
appointed trustee 委任的受托人 H|;6K`O_  
appointer 委任人 <_@ K4zV  
apportioned pro rata 按比例分摊 6cz%>@  
apportionment 分配；分摊 q9o =,[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jb1OcI%  
apportionment formula 分摊方程式  hh<5?1  
apportionment of estate duty 遗产税的分摊 wGa0w*$  
appraisal 估价；评估 11}sRu/  
appreciable growth 可观增长 FP<RoA?W  
appreciable impact 显着影响 z1}YoCj1  
appreciable increase 可观增长 =o\:@I[  
appreciation 增值；升值 +#8?y 5~q  
appreciation against other currencies 相对其他货币升值 {`QF(WL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hnZI{2XzBE  
appreciation tax 增值税 AN
tp7ad  
appropriation 拨款；拨用；拨付 b9ysxuUdS  
appropriation account 拨款帐目 uW%7X2K  
Appropriation Bill 拨款法案 nL!h hseH  
appropriation-in-aid system 补助拨款办法 pcXY6[#N  
approved assets 核准资产 v:1l2Y)g  
approved basket stock 认可一篮子证券 ya5a7  
approved budget 核准预算 vb/
*ILS  
approved charitable donation 认可慈善捐款 zOYkkQE3mJ  
approved charitable institution 认可慈善机构 #@H{Ypn`  
approved currency 核准货币；认可货币 ~-x8@ /   
approved estimates 核准预算 UXD?
gK1  
approved estimates of expenditure 核准开支预算 u_
.V]Rjc  
approved overseas insurer 核准海外保险人 fHvQ9*T  
approved overseas trust company 核准海外信托公司 UT[nzbG  
approved pooled investment fund 核准汇集投资基金 g0I<Fan  
approved provident fund scheme 认可公积金计划 zf$&+E-  
approved provision 核准拨款 h9
5C4jBE  
approved redeemable share 核准可赎回股份 &:=   
approved regional stock 认可地区性证券 Ht? u{\p@  
approved retirement scheme 认可退休金计划 pC(AM=RY!  
approved subordinated loan 核准附属贷款 3~6F`G  
arbitrage 套戥；套汇；套利 VOwt2&mZ  
arbitrageur 套戥者；套汇者 8=gr F  
arbitrary amount 临时款项 Fp4?/-]  
arrangement 措施；安排；协定 /-z_"G  
arrears 欠款 _Ptf^+  
arrears of pay 欠付薪酬 +JZ<9, 4  
arrears of revenue 逾期未收税款；逾期未收的帐项 fC xN!  
articles of association 组织章程；组织细则；组织章程细则 6yk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TFb

CJ@X  
ascertainment of profit 确定利润 ^!k^=ST1J  
"Asia Clear" “亚洲结算系统”