[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 9oD#t~+F4  
allotment notice 股份配售通知；配股通知 2^ kn5  
allotment of shares 股份分配 Z{16S=0  
allowable 可获宽免；免税的 k7[)g]u  
allowable business loss 可扣除的营业亏损 iy9VruT<x  
allowable expenses 可扣税的支出 nTQ (JDf  
allowance 免税额；津贴；备抵；准备金 {8i}Ow  
allowance for debts 债项的免税额 oG
9SO^v_  
allowance for depreciation by wear and tear 耗损折旧免税额 ?/L1tX)  
allowance for funeral expenses 殡殓费的免税额 >hesxC!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Xa6qvg7/  
allowance for repairs and outgoings 修葺及支出方面的免税额 h@/>?Va  
allowance to debtor 给债务人的津贴 EkV!hqs
*  
alteration of capital 资本更改 7dx4~dF  
alternate trustee 候补受托人 otZ JY)  
amalgamation 合并 ix+x3OCip  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E<P*QZ-C3  
ambit of charges 征税范围；收费范围 l>33z_H^  
amended valuation 经修订的估值 x KisL=l6Y  
American Commodities Exchange 美国商品交易所 /iTH0@Kw;  
American Express Bank Limited 美国运通银行 q .)^B@}_  
American Stock Exchange 美国证券交易所 gGD]t;<u  
amortization 摊销 _4A&%>   
amount due from banks 存放银行同业的款项 @~Rk^/0  
amount due from banks abroad 存放海外银行同业的款项 F.&*D~f  
amount due from holding companies 控股公司欠款 aGe\.A=  
amount due from local banks 存放本港银行同业的款项 QTJrJD  
amount due to banks 银行同业的存款
T)*l' g'  
amount due to banks abroad 海外银行同业的存款 Z'Zd[."s  
amount due to holding companies 控股公司存款 SwQOFE/Dv~  
amount due to local banks 本港银行同业的存款 |O 'Hh7  
amount due to outport banks 外埠银行同业的存款 sV;qpDXX  
amount for note issue 发行纸币的款额 E,Dlaq  
amount of bond 担保契据的款额 I[vM
E"  
amount of consideration 代价款额 96k(XLR  
amount of contribution 供款数额 eq7C]i rH  
amount of indebtedness 负债款额 *GB$sXF  
amount of principal of the loan 贷款本金额 W'8J<VBD  
amount of rates chargeable 应征差饷数额 jh-kCF  
amount of share capital 股本额 047*gn.b  
amount of sums assured 承保款额 Z7ZWf'o  
amount of variation 变动幅度 Gu<W:n[  
amount of vote 拨款数额 _p?I{1O  
amount payable 应付款额 N>h]mX6  
amount receivable 应收款额 &7JEb]1C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A89Y;_4y  
analysis 分析 9,}fx+^  
ancillary risk 附属风险 UX+?0K  
annual account 周年帐目；周年帐目报表；年度决算；年结 vQE` c@^{  
annual accounting date 年结日期
h/w]
  
annual allowance 每年免税额；年积金；年度津贴；年津 15RI(BN  
annual balance 年度余额 ~ly`u  
annual disposable income 每年可动用收入 |2tSUOZ  
annual estimates 周年预算 NO%|c|B|  
annual fee 年费 r< N-A?a  
annual general meeting 周年大会 Ul7,k\q@  
annual growth rate 年增率；每年增长率 Z{j!s6Y@{  
annual long-term supplement 长期个案每年补助金 7 B4w.P,B  
annual pensionable emolument 可供计算退休金的年薪 Tm'lN5}&9  
annual report 年报 9G=A)j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =aX1:
Z  
annual return 周年报表；周年申报表；每年报税表格 Vu^Q4Z  
Annual Return Rules 《周年报表规则》 OD>u$tI9  
annual review of consumer prices 每年消费物价回顾 [j]}$fFe  
annual roll-forward basis 逐年延展方式 \f~u85  
annual salary 年薪 .CB"@.7  
annual statement 年度报表；年度决算表 S8rW'}XJ=H  
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 $L $j KNwf  
annuitant 年金受益人 h/fb<jIP1  
annuity 年金 )L&n)w  
annuity contract 年金合约 x`b~ZSNJ%  
annuity on human life 人寿年金 Y, p2eAss  
antecedent debt 先前的债项 @8T Vr2uy  
ante-dated cheque 倒填日期支票 pb$ An<
P  
anticipated expenditure 预期开支 c9>8IW  
anticipated net profit 预期纯利 j X^&4f  
anticipated revenue 预期收入 bUEt0wRR  
anti-inflation measure 反通货膨胀措施 n:{-Vvt  
anti-inflationary stance 反通货膨胀立场 .je~qo)  
apparent deficit 表面赤字 i:NJ>b  
apparent financial solvency 表面偿债能力 ?}!g
Lp  
apparent partner 表面合伙人 !IQ
feoT  
application for personal assessment 个人入息课税申请书 |>m# m*{S  
application of fund 资金应用 \ZmFH8=|f  
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 Q7OnhGA  
appointed actuary 委任精算师 ;+#za?w  
appointed auditor 委任核数师；委任审计师 &eLQ;<qO*|  
appointed trustee 委任的受托人 U
[H+87zg  
appointer 委任人 3tx0y
 
apportioned pro rata 按比例分摊 Z:r$;`K/  
apportionment 分配；分摊
&9GR2GY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PAO[Og,-  
apportionment formula 分摊方程式 h|Teh-@A5  
apportionment of estate duty 遗产税的分摊 1GyAQHx,  
appraisal 估价；评估 bHlDm~5  
appreciable growth 可观增长 +A.a~Stt  
appreciable impact 显着影响 E:LQ!  
appreciable increase 可观增长 % $!R]B)  
appreciation 增值；升值 vi()1LS/!  
appreciation against other currencies 相对其他货币升值 hc31+TL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 519:yt  
appreciation tax 增值税 xhp-4  
appropriation 拨款；拨用；拨付 9cx!N,R t  
appropriation account 拨款帐目 K[3D{=  
Appropriation Bill 拨款法案 2rE~V.)%  
appropriation-in-aid system 补助拨款办法 !EyGJa[i  
approved assets 核准资产 F"HI>t)>  
approved basket stock 认可一篮子证券 Q'%5"&XFD  
approved budget 核准预算 R)DNFc:  
approved charitable donation 认可慈善捐款 d >wmg*J  
approved charitable institution 认可慈善机构 +X|m>9  
approved currency 核准货币；认可货币 DFZ:.6p  
approved estimates 核准预算 kxKnmB#m-  
approved estimates of expenditure 核准开支预算 !xx> lX5  
approved overseas insurer 核准海外保险人 9^[5!SMzCj  
approved overseas trust company 核准海外信托公司 Jr*S2z<*  
approved pooled investment fund 核准汇集投资基金 1Ag;s  
approved provident fund scheme 认可公积金计划 <^X'f  
approved provision 核准拨款 qyG636i  
approved redeemable share 核准可赎回股份 | 9\7x T  
approved regional stock 认可地区性证券 ;Kd{h  
approved retirement scheme 认可退休金计划 V?L$ys  
approved subordinated loan 核准附属贷款 p'w"V6k('~  
arbitrage 套戥；套汇；套利 Lb3K};SIV  
arbitrageur 套戥者；套汇者 +8@`lDnr  
arbitrary amount 临时款项 #Ot*jb1  
arrangement 措施；安排；协定 P.H/H04+  
arrears 欠款 R4rm>zisVX  
arrears of pay 欠付薪酬 e7)%=F/)  
arrears of revenue 逾期未收税款；逾期未收的帐项 >Qbc(}w  
articles of association 组织章程；组织细则；组织章程细则 tX`[ 6`  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nluyE
K  
ascertainment of profit 确定利润 ^xkppN2  
"Asia Clear" “亚洲结算系统”