[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 rXaL1` t*  
allotment notice 股份配售通知；配股通知 X31kHK5F_  
allotment of shares 股份分配 SHaZ-d  
allowable 可获宽免；免税的 o]FQ)WRB  
allowable business loss 可扣除的营业亏损 xNONf4I:6J  
allowable expenses 可扣税的支出 Vt&I[osC  
allowance 免税额；津贴；备抵；准备金 K;Xn!:) V:  
allowance for debts 债项的免税额 QoW3*1o  
allowance for depreciation by wear and tear 耗损折旧免税额 !l&lb]Vcz  
allowance for funeral expenses 殡殓费的免税额 712i|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cbIW>IbM  
allowance for repairs and outgoings 修葺及支出方面的免税额 DnTM#i:  
allowance to debtor 给债务人的津贴 [;b 9'7j'  
alteration of capital 资本更改 'R$~U?i8  
alternate trustee 候补受托人 =];FojC6I  
amalgamation 合并 D +oo5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *"4ltW S  
ambit of charges 征税范围；收费范围 RXP"v-  
amended valuation 经修订的估值 NT nn!k  
American Commodities Exchange 美国商品交易所 qlzL<  
American Express Bank Limited 美国运通银行 (thzWr6;  
American Stock Exchange 美国证券交易所 0 Hq$h  
amortization 摊销 'dg OE  
amount due from banks 存放银行同业的款项 HgMDw/D(  
amount due from banks abroad 存放海外银行同业的款项 i44`$ps  
amount due from holding companies 控股公司欠款 9fV57  
amount due from local banks 存放本港银行同业的款项 Rbl(oj#  
amount due to banks 银行同业的存款 6m{3GKaW~  
amount due to banks abroad 海外银行同业的存款 M\GS&K$lq  
amount due to holding companies 控股公司存款 ePF9Vzq  
amount due to local banks 本港银行同业的存款
-8TLnl~[  
amount due to outport banks 外埠银行同业的存款 EEaFi8  
amount for note issue 发行纸币的款额 F |GWYw'%  
amount of bond 担保契据的款额 Rw7Q[I5z%  
amount of consideration 代价款额 qv<VKJTi6]  
amount of contribution 供款数额 !nd*U}q  
amount of indebtedness 负债款额 sI.Ezuw  
amount of principal of the loan 贷款本金额 0lEIj/u  
amount of rates chargeable 应征差饷数额 aH~ il!K  
amount of share capital 股本额 Ufk7%`  
amount of sums assured 承保款额 `Ffn:=Do  
amount of variation 变动幅度 `,|7X]%b  
amount of vote 拨款数额 rVO+ vhih  
amount payable 应付款额 %>s y`c  
amount receivable 应收款额 T|=8jt,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /
f2*J  
analysis 分析 %++q+pa  
ancillary risk 附属风险 F!Uk`[L  
annual account 周年帐目；周年帐目报表；年度决算；年结 TcqqAc   
annual accounting date 年结日期 r+U-l#Q  
annual allowance 每年免税额；年积金；年度津贴；年津 c-3? D;  
annual balance 年度余额 "B\qp"N  
annual disposable income 每年可动用收入 -W oZwqh  
annual estimates 周年预算 _LS=O@s^  
annual fee 年费 d) > if<o  
annual general meeting 周年大会 sQ_{zOUPh  
annual growth rate 年增率；每年增长率 +Oxl1fDf  
annual long-term supplement 长期个案每年补助金 L-Hl.UV  
annual pensionable emolument 可供计算退休金的年薪 UrtN3icph  
annual report 年报 \:Nbl<9(9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >Rr]e`3wG  
annual return 周年报表；周年申报表；每年报税表格 #]Cr zLe  
Annual Return Rules 《周年报表规则》 .qHgQ_%  
annual review of consumer prices 每年消费物价回顾 HID;~Ne  
annual roll-forward basis 逐年延展方式 VJPt/Dy{  
annual salary 年薪 3cs'Oz<w  
annual statement 年度报表；年度决算表 %II |;<  
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 tn}9(Oa)  
annuitant 年金受益人 BO1Mz=q  
annuity 年金 g{i(4DHm(  
annuity contract 年金合约 DQE.;0ld  
annuity on human life 人寿年金 X09&S4  
antecedent debt 先前的债项 =XqmFr;h  
ante-dated cheque 倒填日期支票 \oaO7w,:"  
anticipated expenditure 预期开支 H*!E*_  
anticipated net profit 预期纯利 Er%nSH^"  
anticipated revenue 预期收入 "d{ |_Cf  
anti-inflation measure 反通货膨胀措施 'Yj/M  
anti-inflationary stance 反通货膨胀立场 K)&AR*Tc  
apparent deficit 表面赤字 x=9drKIw>  
apparent financial solvency 表面偿债能力 uRp-yu[nt%  
apparent partner 表面合伙人 mH;\z;lyK  
application for personal assessment 个人入息课税申请书 j]jwQRe  
application of fund 资金应用 n}YRE`>D  
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 g4U%(3,>D  
appointed actuary 委任精算师 BCFvqhF7s  
appointed auditor 委任核数师；委任审计师 "zYlddh  
appointed trustee 委任的受托人 Of-l<Ks\  
appointer 委任人 0Pbv7)=XL  
apportioned pro rata 按比例分摊 eM{+R^8  
apportionment 分配；分摊 {6RT&w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0*+i~g,Kl@  
apportionment formula 分摊方程式 [X;yJ$  
apportionment of estate duty 遗产税的分摊 %\Cs P!  
appraisal 估价；评估 QKe=/;  
appreciable growth 可观增长 2jaR_``=:  
appreciable impact 显着影响 zs WYV n]  
appreciable increase 可观增长 Fd0R?d  
appreciation 增值；升值 z#*fELV  
appreciation against other currencies 相对其他货币升值 7hQ
rL+%q8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *Z<`TB)<X  
appreciation tax 增值税 >12phLu  
appropriation 拨款；拨用；拨付 <kp?*xV]]  
appropriation account 拨款帐目 )]?sCNb  
Appropriation Bill 拨款法案 #5=Yg5   
appropriation-in-aid system 补助拨款办法 g&X$)V4C  
approved assets 核准资产 4y:yFTp  
approved basket stock 认可一篮子证券 Koo%mr   
approved budget 核准预算 XZ}]H_, n  
approved charitable donation 认可慈善捐款 [>v.#:YM^  
approved charitable institution 认可慈善机构 vDqmD{%4N  
approved currency 核准货币；认可货币 ]w"r4HlCx  
approved estimates 核准预算 ]~GwZB'M  
approved estimates of expenditure 核准开支预算 ,d$V-~2,  
approved overseas insurer 核准海外保险人 >]s|'HTxF  
approved overseas trust company 核准海外信托公司 E& /#Ov  
approved pooled investment fund 核准汇集投资基金 +CaPF  
approved provident fund scheme 认可公积金计划 g>cp;co9g  
approved provision 核准拨款 Nxp7/Nn3  
approved redeemable share 核准可赎回股份 
Jzo|$W  
approved regional stock 认可地区性证券 ol[   
approved retirement scheme 认可退休金计划 VMZ\9IwI  
approved subordinated loan 核准附属贷款 I ze+](  
arbitrage 套戥；套汇；套利 UBLr|e>dQE  
arbitrageur 套戥者；套汇者 F8S% \i  
arbitrary amount 临时款项 w9G (^jS6  
arrangement 措施；安排；协定 }CIH1 q3P  
arrears 欠款 !g'kWE [  
arrears of pay 欠付薪酬 //xK v{3fI  
arrears of revenue 逾期未收税款；逾期未收的帐项 )w4i0Xw^C:  
articles of association 组织章程；组织细则；组织章程细则 >^=upf/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]QlgVw,  
ascertainment of profit 确定利润 J>y}kzCz  
"Asia Clear" “亚洲结算系统”