[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 ~mV"i7VX  
allotment notice 股份配售通知；配股通知 |CgnCUv+  
allotment of shares 股份分配
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allowable 可获宽免；免税的 ;E~4)^  
allowable business loss 可扣除的营业亏损 NRnRMY-  
allowable expenses 可扣税的支出 C0.'_   
allowance 免税额；津贴；备抵；准备金 gw+9x<e  
allowance for debts 债项的免税额 "Th$#3  
allowance for depreciation by wear and tear 耗损折旧免税额 /Y[~-Y+!,  
allowance for funeral expenses 殡殓费的免税额 0Q1FL MLV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _2fkb=2@  
allowance for repairs and outgoings 修葺及支出方面的免税额 2y0J`!/)  
allowance to debtor 给债务人的津贴 BE&B}LfvfO  
alteration of capital 资本更改 D+V7hpH-  
alternate trustee 候补受托人 >idBS  
amalgamation 合并 3>
zN/f  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6Dws,_UAZ4  
ambit of charges 征税范围；收费范围 {vaaFs  
amended valuation 经修订的估值 ufa41$B'yG  
American Commodities Exchange 美国商品交易所 j^`X~gE  
American Express Bank Limited 美国运通银行 =9L $L|W  
American Stock Exchange 美国证券交易所 7Y=cn_ wU  
amortization 摊销 LL!.c  
amount due from banks 存放银行同业的款项 J )BI:]m  
amount due from banks abroad 存放海外银行同业的款项 a\kb^D=T  
amount due from holding companies 控股公司欠款 @J[6,$UVu  
amount due from local banks 存放本港银行同业的款项 +i `*lBup$  
amount due to banks 银行同业的存款 1rw0sAuGy  
amount due to banks abroad 海外银行同业的存款 P7r'ffA  
amount due to holding companies 控股公司存款 J?)Rf K|!  
amount due to local banks 本港银行同业的存款 >,C4rC+:XN  
amount due to outport banks 外埠银行同业的存款 G DSfT{kK\  
amount for note issue 发行纸币的款额 .
F&9.#>  
amount of bond 担保契据的款额  (dJI_A  
amount of consideration 代价款额 y$Zj?Dd#  
amount of contribution 供款数额 N5|Rmfo1  
amount of indebtedness 负债款额 CR4rDh8za  
amount of principal of the loan 贷款本金额 $ E1Tb{'  
amount of rates chargeable 应征差饷数额  JL}\*  
amount of share capital 股本额 "SWMk!  
amount of sums assured 承保款额 dYFzye  
amount of variation 变动幅度 C>^D*C(  
amount of vote 拨款数额 W!$zXwY}(  
amount payable 应付款额 BO
lAm*tFt  
amount receivable 应收款额 >QQ(m\a$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J.*XXM- V  
analysis 分析 5FvOznK^e  
ancillary risk 附属风险 )!9Ifk 0KH  
annual account 周年帐目；周年帐目报表；年度决算；年结 k>4qkigjc  
annual accounting date 年结日期 )G^TW'9  
annual allowance 每年免税额；年积金；年度津贴；年津 |
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annual balance 年度余额 [c K^+s)N  
annual disposable income 每年可动用收入 ,reJ(s  
annual estimates 周年预算 WiNT;v[  
annual fee 年费 !Gs} tiMH  
annual general meeting 周年大会 1.@vS&Y7OE  
annual growth rate 年增率；每年增长率 <>SdVif]  
annual long-term supplement 长期个案每年补助金 wn+FTqj  
annual pensionable emolument 可供计算退休金的年薪 4
YG/`P  
annual report 年报 8$P>wCK\l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !&kL9A).  
annual return 周年报表；周年申报表；每年报税表格 2H#N{>7  
Annual Return Rules 《周年报表规则》 V+MK'<#B  
annual review of consumer prices 每年消费物价回顾 .;/L2Jv  
annual roll-forward basis 逐年延展方式 ,a|@d}U  
annual salary 年薪 9pWy"h$H  
annual statement 年度报表；年度决算表 Zp`T  
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 !jX4`/n2  
annuitant 年金受益人 `linG1mF  
annuity 年金 Lrz3  
annuity contract 年金合约 UgHf*m  
annuity on human life 人寿年金 d<p2/aA  
antecedent debt 先前的债项
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ante-dated cheque 倒填日期支票 W+>wu%[L  
anticipated expenditure 预期开支 l?N`{,1^  
anticipated net profit 预期纯利 $j` $[tX6l  
anticipated revenue 预期收入 sOFa!bdPW  
anti-inflation measure 反通货膨胀措施 u/^|XOy  
anti-inflationary stance 反通货膨胀立场 0O@_cW  
apparent deficit 表面赤字 #m. AN  
apparent financial solvency 表面偿债能力 U )jUq_LX  
apparent partner 表面合伙人 pck>;V  
application for personal assessment 个人入息课税申请书 M.%shrJ/  
application of fund 资金应用 wJ"ev.A)  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *DeTqO65  
appointed actuary 委任精算师 3*S[eqMJc  
appointed auditor 委任核数师；委任审计师 ND]S(C"?  
appointed trustee 委任的受托人 /9ZcM]X B  
appointer 委任人 w*LbH]l<-  
apportioned pro rata 按比例分摊 tn<6:@T  
apportionment 分配；分摊 vS;'}N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x/TGp?\g  
apportionment formula 分摊方程式 _."E%|5  
apportionment of estate duty 遗产税的分摊 8:;#,Urr  
appraisal 估价；评估 mMw;0/n  
appreciable growth 可观增长 TYS\95<  
appreciable impact 显着影响 E:A!wS`"  
appreciable increase 可观增长 ^[# & ^[-V  
appreciation 增值；升值 hq_~^/
v\  
appreciation against other currencies 相对其他货币升值 O
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ksI>IW  
appreciation tax 增值税 &~~s6   
appropriation 拨款；拨用；拨付 -f>'RI95>  
appropriation account 拨款帐目 f@z *3I;  
Appropriation Bill 拨款法案 crmUrF#  
appropriation-in-aid system 补助拨款办法 aO1IVESr$  
approved assets 核准资产 CMVS W6  
approved basket stock 认可一篮子证券 3{J.xWB@:  
approved budget 核准预算 iyM^[/-R6  
approved charitable donation 认可慈善捐款 D[Iqn  
approved charitable institution 认可慈善机构 Vu]
h4S:  
approved currency 核准货币；认可货币 2"/yEg*=  
approved estimates 核准预算 *3Nn +T  
approved estimates of expenditure 核准开支预算 H~9=&p[Q  
approved overseas insurer 核准海外保险人 9;f|EGwZ  
approved overseas trust company 核准海外信托公司 9U<Hf32  
approved pooled investment fund 核准汇集投资基金 'F_}xMU  
approved provident fund scheme 认可公积金计划 -CBD|fo[h  
approved provision 核准拨款 [%8@DC'  
approved redeemable share 核准可赎回股份 vjK, I9  
approved regional stock 认可地区性证券 Vewzo1G2  
approved retirement scheme 认可退休金计划 =7jEz+w#  
approved subordinated loan 核准附属贷款 R2^iSl%pj  
arbitrage 套戥；套汇；套利 [&VxaJ("3  
arbitrageur 套戥者；套汇者 !wh=dQgMe  
arbitrary amount 临时款项 
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arrangement 措施；安排；协定 FBYODw  
arrears 欠款 tV`&-
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arrears of pay 欠付薪酬 $L{7%]7QC  
arrears of revenue 逾期未收税款；逾期未收的帐项 iHz[Zw^.s  
articles of association 组织章程；组织细则；组织章程细则 }iNY_I c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c^S&F9/U*  
ascertainment of profit 确定利润 6E+=Xi  
"Asia Clear" “亚洲结算系统”