[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 rR9|6l 3  
allotment notice 股份配售通知；配股通知 C\/xl#e<@  
allotment of shares 股份分配 - yE/f2PgQ  
allowable 可获宽免；免税的 $ACvV"b  
allowable business loss 可扣除的营业亏损 <,Ue 0  
allowable expenses 可扣税的支出 Y ;u<GOe  
allowance 免税额；津贴；备抵；准备金 WF1px%  
allowance for debts 债项的免税额 C ~<'rO}|  
allowance for depreciation by wear and tear 耗损折旧免税额 0Sle  
allowance for funeral expenses 殡殓费的免税额 As3.Q(#Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :`-,Lbg  
allowance for repairs and outgoings 修葺及支出方面的免税额 8TGOx%}i  
allowance to debtor 给债务人的津贴 -BRc8 /  
alteration of capital 资本更改 ;3d"wW]}7K  
alternate trustee 候补受托人 9:ze{ c $  
amalgamation 合并 _A+s)]}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uJFdbBDSh  
ambit of charges 征税范围；收费范围 =NnNN'}  
amended valuation 经修订的估值 MaRi+3F  
American Commodities Exchange 美国商品交易所 OK{quM5  
American Express Bank Limited 美国运通银行 !n* +(lZ  
American Stock Exchange 美国证券交易所 (8Bk;bd  
amortization 摊销 cxA^:3  
amount due from banks 存放银行同业的款项 (d(hR0HKE  
amount due from banks abroad 存放海外银行同业的款项 "OQ^U_  
amount due from holding companies 控股公司欠款 w8kOVN2b  
amount due from local banks 存放本港银行同业的款项 lV1G<qP  
amount due to banks 银行同业的存款 o_@4Sl8  
amount due to banks abroad 海外银行同业的存款 Gnfd;. (.  
amount due to holding companies 控股公司存款 A*2 bA  
amount due to local banks 本港银行同业的存款 l^|UCgRn  
amount due to outport banks 外埠银行同业的存款 "}pNe"ok  
amount for note issue 发行纸币的款额 iVB86XZ`  
amount of bond 担保契据的款额 b~'"^ Bts*  
amount of consideration 代价款额 txiP!+3OWB  
amount of contribution 供款数额 h3bff#<K  
amount of indebtedness 负债款额 DE%KW:Hug  
amount of principal of the loan 贷款本金额 r30 <(nF  
amount of rates chargeable 应征差饷数额 V}dJ.I /#  
amount of share capital 股本额 =x< ge_Y  
amount of sums assured 承保款额 &d"G/6  
amount of variation 变动幅度 #9X70|f  
amount of vote 拨款数额 V'kX)$  
amount payable 应付款额 x|mqL-Q f  
amount receivable 应收款额 Zb1<:[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i'9vL:3  
analysis 分析 y^%
n'h{  
ancillary risk 附属风险 X:6c}p%,!  
annual account 周年帐目；周年帐目报表；年度决算；年结 :^kZ.6Q@  
annual accounting date 年结日期 lTd #bN  
annual allowance 每年免税额；年积金；年度津贴；年津 &;+-?k|  
annual balance 年度余额 `glBV`?^  
annual disposable income 每年可动用收入 k9L?+PD  
annual estimates 周年预算 Zrvz;p@~  
annual fee 年费 g=;%  
annual general meeting 周年大会  ~ ip,Nl  
annual growth rate 年增率；每年增长率 xYmxc9)2  
annual long-term supplement 长期个案每年补助金 N'g>M
BdI  
annual pensionable emolument 可供计算退休金的年薪 c- }X_)U }  
annual report 年报 >N]7IU[-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,wIONDnLZ  
annual return 周年报表；周年申报表；每年报税表格 NMa} <  
Annual Return Rules 《周年报表规则》 WN01h=1J_  
annual review of consumer prices 每年消费物价回顾 _~piZmkG$  
annual roll-forward basis 逐年延展方式 }HY-uQ%@g  
annual salary 年薪 c&AygqN  
annual statement 年度报表；年度决算表 H`0|tepz  
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 rd9e \% A  
annuitant 年金受益人
gREzZ+([  
annuity 年金 DpUbzr41+k  
annuity contract 年金合约 Qk,I^1w?7  
annuity on human life 人寿年金 Z/t+8;TMR,  
antecedent debt 先前的债项 dYL"h.x  
ante-dated cheque 倒填日期支票 &Rvm>TC=  
anticipated expenditure 预期开支 13@|w1/Z  
anticipated net profit 预期纯利 m06ALD_  
anticipated revenue 预期收入 nPye,"A Ol  
anti-inflation measure 反通货膨胀措施 hRs&t,{&  
anti-inflationary stance 反通货膨胀立场 cUY`97bn  
apparent deficit 表面赤字 ly:
q6i  
apparent financial solvency 表面偿债能力 M+w=O!dq  
apparent partner 表面合伙人 ',:*f8Jk  
application for personal assessment 个人入息课税申请书 !t gi  
application of fund 资金应用 =zKhz8B(  
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 |NpP2|4h
 
appointed actuary 委任精算师 C!fMW+C@  
appointed auditor 委任核数师；委任审计师 Ib+Y~ XYR  
appointed trustee 委任的受托人 tE)suU5Y  
appointer 委任人 wM2*#  
apportioned pro rata 按比例分摊 0a}u;gt,4w  
apportionment 分配；分摊 R)mu2^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f' 3q(a<p  
apportionment formula 分摊方程式 ZuS0DPS`L  
apportionment of estate duty 遗产税的分摊 iZM+JqfU|D  
appraisal 估价；评估 vTJ}8  
appreciable growth 可观增长 )?X-(4  
appreciable impact 显着影响 yF"1#{*y  
appreciable increase 可观增长 %?p1d!  
appreciation 增值；升值 gK[YQXfTy  
appreciation against other currencies 相对其他货币升值 k3)dEH1z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yy)tmq  
appreciation tax 增值税 Z yE `/J'  
appropriation 拨款；拨用；拨付 Tl2C^j  
appropriation account 拨款帐目 P] UJ0b  
Appropriation Bill 拨款法案 z@B=:t f  
appropriation-in-aid system 补助拨款办法 qzf!l"bT  
approved assets 核准资产 NhaI< J  
approved basket stock 认可一篮子证券 1 D<_
N  
approved budget 核准预算 X@K-^8  
approved charitable donation 认可慈善捐款 |MFF7z{%  
approved charitable institution 认可慈善机构 .y@oz7T5  
approved currency 核准货币；认可货币 9J9)AV  
approved estimates 核准预算 /.Ww6a~  
approved estimates of expenditure 核准开支预算 w*oQ["SL  
approved overseas insurer 核准海外保险人 UrYZ`J  
approved overseas trust company 核准海外信托公司 ?kB2iU_f+  
approved pooled investment fund 核准汇集投资基金 "a8j"lPJ  
approved provident fund scheme 认可公积金计划 f]JM /  
approved provision 核准拨款 dIRm q+d^  
approved redeemable share 核准可赎回股份 2JJ"O|Ibz  
approved regional stock 认可地区性证券 mR}6r2O2\Q  
approved retirement scheme 认可退休金计划 Gu2P\I2zx  
approved subordinated loan 核准附属贷款 }Rz3<eON  
arbitrage 套戥；套汇；套利 XgLL!5`  
arbitrageur 套戥者；套汇者 ni<A3OB  
arbitrary amount 临时款项 iVy7elT;R  
arrangement 措施；安排；协定 ev#;t@^
 
arrears 欠款 ,!7 H]4Qx  
arrears of pay 欠付薪酬 m0cP(  
arrears of revenue 逾期未收税款；逾期未收的帐项 <xgTS[k  
articles of association 组织章程；组织细则；组织章程细则 G-?d3n  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |aT| l^2R@  
ascertainment of profit 确定利润 `eIenA  
"Asia Clear" “亚洲结算系统”