[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 h4ozwVA  
allotment notice 股份配售通知；配股通知 @tT2o@2Y^  
allotment of shares 股份分配 ~#MXhhqB  
allowable 可获宽免；免税的 wE~&Y
?^  
allowable business loss 可扣除的营业亏损 <S ae:m4  
allowable expenses 可扣税的支出 DyPHQ}G  
allowance 免税额；津贴；备抵；准备金 N=T 0Td  
allowance for debts 债项的免税额 Z1}@N/>>  
allowance for depreciation by wear and tear 耗损折旧免税额 #nq$^H  
allowance for funeral expenses 殡殓费的免税额 x`:c0y9uG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9QP-~V{$  
allowance for repairs and outgoings 修葺及支出方面的免税额 D?.H|%  
allowance to debtor 给债务人的津贴 Llf#g#T  
alteration of capital 资本更改 TI/5'Oke$  
alternate trustee 候补受托人 ]A&pXAM  
amalgamation 合并 Y;)l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 icK>
|
  
ambit of charges 征税范围；收费范围 gCV+amP  
amended valuation 经修订的估值 utu V'5GD  
American Commodities Exchange 美国商品交易所 c/lT S  
American Express Bank Limited 美国运通银行 gp+aUK~o  
American Stock Exchange 美国证券交易所 fK|P144   
amortization 摊销 N&yr?b'!-*  
amount due from banks 存放银行同业的款项 C;3  
amount due from banks abroad 存放海外银行同业的款项 \/s0p  
amount due from holding companies 控股公司欠款 I:6H65(&  
amount due from local banks 存放本港银行同业的款项 b|-}?@&7&q  
amount due to banks 银行同业的存款 KwHlpW*  
amount due to banks abroad 海外银行同业的存款 tdsfCvF=a  
amount due to holding companies 控股公司存款 9^+E$V1@  
amount due to local banks 本港银行同业的存款 gb{8SG5ac  
amount due to outport banks 外埠银行同业的存款 lFtH;h,==v  
amount for note issue 发行纸币的款额 Na>w~  
amount of bond 担保契据的款额 8kLHQ0pmu  
amount of consideration 代价款额 i@`qam   
amount of contribution 供款数额 2#(dfEAy  
amount of indebtedness 负债款额 0Ke2%+yqJ  
amount of principal of the loan 贷款本金额 {TXfi'\  
amount of rates chargeable 应征差饷数额 RkZyqt @+  
amount of share capital 股本额 4L bll%[9  
amount of sums assured 承保款额 :85QwN]\  
amount of variation 变动幅度 []jbzVwS2  
amount of vote 拨款数额 ZaYUf  
amount payable 应付款额 Te
%V+l  
amount receivable 应收款额 d@%PTSX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  RnSll-  
analysis 分析 "m%EFWUOl  
ancillary risk 附属风险 <A(Bq'eQM  
annual account 周年帐目；周年帐目报表；年度决算；年结 bcgXpP  
annual accounting date 年结日期 X[!S7[d-y  
annual allowance 每年免税额；年积金；年度津贴；年津 2>[xe  
annual balance 年度余额 " l{{H&d  
annual disposable income 每年可动用收入 fg7  
annual estimates 周年预算 /|8rVYSs  
annual fee 年费 6p9 {z42  
annual general meeting 周年大会 F/PH=Dk  
annual growth rate 年增率；每年增长率 '|<r[K  
annual long-term supplement 长期个案每年补助金 ]N2! 'c  
annual pensionable emolument 可供计算退休金的年薪 a!EW[|[Q  
annual report 年报 Jj/}GVNc7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |- <72$j  
annual return 周年报表；周年申报表；每年报税表格 JEs@ky?{z  
Annual Return Rules 《周年报表规则》 F9"Xu-g  
annual review of consumer prices 每年消费物价回顾 I7W`\d)  
annual roll-forward basis 逐年延展方式 -'F27])  
annual salary 年薪 lMl'+ yy  
annual statement 年度报表；年度决算表 \Q^grX  
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 GYg .B<Q.  
annuitant 年金受益人 CZE!@1"<{  
annuity 年金 6L; ]5)#
 
annuity contract 年金合约 UhJ{MUH`  
annuity on human life 人寿年金 \a4X},h\  
antecedent debt 先前的债项 b!e0pFS;  
ante-dated cheque 倒填日期支票 )FSEHQ  
anticipated expenditure 预期开支 .C.b5x!  
anticipated net profit 预期纯利 +/bD9x1H  
anticipated revenue 预期收入 {V pko  
anti-inflation measure 反通货膨胀措施 ^f57qc3nF  
anti-inflationary stance 反通货膨胀立场 `v-O 4Pk  
apparent deficit 表面赤字 L?Ys(a"k  
apparent financial solvency 表面偿债能力 mE=Ur  
apparent partner 表面合伙人 FJ^\K+;  
application for personal assessment 个人入息课税申请书 =XtQ\$Pax  
application of fund 资金应用 'N^*,  
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 M.xZU\'ty  
appointed actuary 委任精算师 =~"X/>'  
appointed auditor 委任核数师；委任审计师 9Z }<H/q  
appointed trustee 委任的受托人 -k@1# c+z  
appointer 委任人 d"@ /{O^1  
apportioned pro rata 按比例分摊
OwEu S#-  
apportionment 分配；分摊  +h Ks  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /M'd$k"0z  
apportionment formula 分摊方程式 E[7E%^:Mg  
apportionment of estate duty 遗产税的分摊 4AKr.a0q  
appraisal 估价；评估 ?pcbso  
appreciable growth 可观增长 r
W090Py  
appreciable impact 显着影响 A*vuSQ
t(  
appreciable increase 可观增长 l p(D@FT  
appreciation 增值；升值 xXc>YTK'  
appreciation against other currencies 相对其他货币升值 &4+|{Zx0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '9=b@SaAj  
appreciation tax 增值税 & Zn`2%  
appropriation 拨款；拨用；拨付 AloL+eN@  
appropriation account 拨款帐目 7r50y>  
Appropriation Bill 拨款法案 4U_+NC>b  
appropriation-in-aid system 补助拨款办法 /G|v.#2/g  
approved assets 核准资产 (w{T[~6  
approved basket stock 认可一篮子证券 :8]8
[  
approved budget 核准预算 mj&OZ+
 
approved charitable donation 认可慈善捐款 ]jY^*o[  
approved charitable institution 认可慈善机构 ks\q^ten  
approved currency 核准货币；认可货币 a5R. \a<q  
approved estimates 核准预算 I`*5z;Q!%@  
approved estimates of expenditure 核准开支预算 kz1#"8Zd!  
approved overseas insurer 核准海外保险人 "\O7_od-  
approved overseas trust company 核准海外信托公司 qH5nw
}]  
approved pooled investment fund 核准汇集投资基金 ?AD-n6  
approved provident fund scheme 认可公积金计划 [^?i<z{0C  
approved provision 核准拨款 934j5D  
approved redeemable share 核准可赎回股份 N$=9R  
approved regional stock 认可地区性证券 KS<@;Tt  
approved retirement scheme 认可退休金计划 BWQ`8 
 
approved subordinated loan 核准附属贷款 J5HN*Wd  
arbitrage 套戥；套汇；套利 FwlDP  
arbitrageur 套戥者；套汇者 +RL@g*`  
arbitrary amount 临时款项 7 Mq{Py1  
arrangement 措施；安排；协定 UWEegFq*
 
arrears 欠款 RRPPojKZ  
arrears of pay 欠付薪酬 ju'aUzn  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~nhO*bs}7{  
articles of association 组织章程；组织细则；组织章程细则 Z$g'h1,zW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 < K
!r\
^  
ascertainment of profit 确定利润 Y.) QNTh  
"Asia Clear" “亚洲结算系统”