[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 1D F/6y  
allotment notice 股份配售通知；配股通知 )}MHx`KT2  
allotment of shares 股份分配 ?<U
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allowable 可获宽免；免税的 gd7^3q[$h  
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 2 rN ,D(  
allowance 免税额；津贴；备抵；准备金 ffe1lw%  
allowance for debts 债项的免税额 @?kM'*mrZM  
allowance for depreciation by wear and tear 耗损折旧免税额 k`\R+WK$  
allowance for funeral expenses 殡殓费的免税额 2&Jdf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;apzAF  
allowance for repairs and outgoings 修葺及支出方面的免税额 8z2Rry w  
allowance to debtor 给债务人的津贴 JWv{=_2w  
alteration of capital 资本更改 >9H@|[C  
alternate trustee 候补受托人 wW2d\Zd&  
amalgamation 合并 `_v
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ka"337H  
ambit of charges 征税范围；收费范围 a| 4~NL  
amended valuation 经修订的估值 !ABiy6d  
American Commodities Exchange 美国商品交易所 445o DkG  
American Express Bank Limited 美国运通银行 +nL+N  
American Stock Exchange 美国证券交易所 71fk.16  
amortization 摊销 -|S]oJy  
amount due from banks 存放银行同业的款项 Zg~nlO2  
amount due from banks abroad 存放海外银行同业的款项 &fOdlQ?  
amount due from holding companies 控股公司欠款 "*z_O  
amount due from local banks 存放本港银行同业的款项 _[K"gu  
amount due to banks 银行同业的存款 ({^9<Us  
amount due to banks abroad 海外银行同业的存款 ::5E8919  
amount due to holding companies 控股公司存款 F {+`uG  
amount due to local banks 本港银行同业的存款 p(F" /  
amount due to outport banks 外埠银行同业的存款 g(C|!}ex/  
amount for note issue 发行纸币的款额 B,WTHU[AV  
amount of bond 担保契据的款额 *sw7niw  
amount of consideration 代价款额 ^|!I+  
amount of contribution 供款数额 44ed79ly0)  
amount of indebtedness 负债款额 o |BP$P8V  
amount of principal of the loan 贷款本金额 px;/8c-  
amount of rates chargeable 应征差饷数额 \x{;U#B[3>  
amount of share capital 股本额 bzN-*3YE=  
amount of sums assured 承保款额 errH>D~  
amount of variation 变动幅度 kq=V4-a[  
amount of vote 拨款数额 20RXK1So  
amount payable 应付款额 ;`YkMS`=W  
amount receivable 应收款额 mmXm\]r>4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e({9]  
analysis 分析 >Esz iRm  
ancillary risk 附属风险 :O<bA&:d  
annual account 周年帐目；周年帐目报表；年度决算；年结 /u%h8!"R  
annual accounting date 年结日期 g*UMG>  
annual allowance 每年免税额；年积金；年度津贴；年津 i':i_kU  
annual balance 年度余额 I){\0vb@  
annual disposable income 每年可动用收入 N==ZtKj F  
annual estimates 周年预算 :~Q!SL N  
annual fee 年费 iD38\XNMV  
annual general meeting 周年大会 X? :o;wB  
annual growth rate 年增率；每年增长率 f/,>%j=Ms  
annual long-term supplement 长期个案每年补助金 "\W-f  
annual pensionable emolument 可供计算退休金的年薪 eN?Y7  
annual report 年报 s=6}%%q6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "gtHTqheH  
annual return 周年报表；周年申报表；每年报税表格 J_;N:7'p  
Annual Return Rules 《周年报表规则》 .nu @ o40  
annual review of consumer prices 每年消费物价回顾 w]b,7QuNz  
annual roll-forward basis 逐年延展方式 =<r8fXWZ  
annual salary 年薪 mR\`DltoV  
annual statement 年度报表；年度决算表 {Gq*e/  
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 =*
qD4qYA  
annuitant 年金受益人 8P7"&VY
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annuity 年金 \<Sv3xy&O  
annuity contract 年金合约 n79QJl/  
annuity on human life 人寿年金 }8|[;Qa`y  
antecedent debt 先前的债项 E!BPE>  
ante-dated cheque 倒填日期支票 &AVpLf:?  
anticipated expenditure 预期开支 HoV^Y6  
anticipated net profit 预期纯利 &cWjEx  
anticipated revenue 预期收入 R[z`:1lo  
anti-inflation measure 反通货膨胀措施 E:zF/$tG  
anti-inflationary stance 反通货膨胀立场 D(p\0V  
apparent deficit 表面赤字 |7,L`utp  
apparent financial solvency 表面偿债能力 |Fm6#1A@  
apparent partner 表面合伙人 sDr/k`>  
application for personal assessment 个人入息课税申请书 9a\nszwa  
application of fund 资金应用 Xs&TJ8a  
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 Djk C  
appointed actuary 委任精算师 D|Iur W1f  
appointed auditor 委任核数师；委任审计师 )"zvwgaW  
appointed trustee 委任的受托人 Sxdsv9w  
appointer 委任人 DRqZ,[!+
 
apportioned pro rata 按比例分摊 7n]65].t  
apportionment 分配；分摊 4'$g(+z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 g(VNy@  
apportionment formula 分摊方程式 RLlU" sw+{  
apportionment of estate duty 遗产税的分摊 O}9KJU  
appraisal 估价；评估 x!\ONF5$  
appreciable growth 可观增长 #&v/icz$  
appreciable impact 显着影响 M8H5K  
appreciable increase 可观增长 h)~=Dm  
appreciation 增值；升值 lo%;aK  
appreciation against other currencies 相对其他货币升值 U
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (~zd6C1.  
appreciation tax 增值税 '$4O!YI9@  
appropriation 拨款；拨用；拨付 q-nSLE+_;  
appropriation account 拨款帐目 4Mk-2 Dx  
Appropriation Bill 拨款法案 Y(cN}44  
appropriation-in-aid system 补助拨款办法 eh1Q7~  
approved assets 核准资产 %WqNiF0-  
approved basket stock 认可一篮子证券 UA R5^  
approved budget 核准预算 A:(*y 2  
approved charitable donation 认可慈善捐款 pg]BsJN  
approved charitable institution 认可慈善机构 ]9}HEu;1M  
approved currency 核准货币；认可货币 988]}{w  
approved estimates 核准预算 3@5=+z~CW  
approved estimates of expenditure 核准开支预算 y _xnai  
approved overseas insurer 核准海外保险人 *:i1Lv@  
approved overseas trust company 核准海外信托公司 .2J L$"  
approved pooled investment fund 核准汇集投资基金 )54%HM_$k  
approved provident fund scheme 认可公积金计划 ih?^t(i  
approved provision 核准拨款 %|G"-%_E  
approved redeemable share 核准可赎回股份 7'NwJ,$6\  
approved regional stock 认可地区性证券 zP6.xp3  
approved retirement scheme 认可退休金计划 6}FO[  
approved subordinated loan 核准附属贷款 @EE."T9  
arbitrage 套戥；套汇；套利 olLfko4$*V  
arbitrageur 套戥者；套汇者 l L]y~u  
arbitrary amount 临时款项 qfcYE=  
arrangement 措施；安排；协定 AeAp0cbet  
arrears 欠款 cb5,P~/q  
arrears of pay 欠付薪酬 L 8{\r$  
arrears of revenue 逾期未收税款；逾期未收的帐项 099sN"kf  
articles of association 组织章程；组织细则；组织章程细则 @( n^T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =^ T\Xs;GK  
ascertainment of profit 确定利润 &rkEK4  
"Asia Clear" “亚洲结算系统”