[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 B>c
[Zg1  
allotment notice 股份配售通知；配股通知 _ +u sn.  
allotment of shares 股份分配 yKel|vM#  
allowable 可获宽免；免税的 })Ix.!p  
allowable business loss 可扣除的营业亏损 xUV_2n+  
allowable expenses 可扣税的支出 $,!dan<eA  
allowance 免税额；津贴；备抵；准备金 !^rITiy  
allowance for debts 债项的免税额 U]1>?,Nk'3  
allowance for depreciation by wear and tear 耗损折旧免税额 ) >-D={
 
allowance for funeral expenses 殡殓费的免税额 f[wjur  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *
=r@vQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 pRb+'v&_k  
allowance to debtor 给债务人的津贴 ;5zjd,  
alteration of capital 资本更改 W` 6"!V  
alternate trustee 候补受托人 T(t <Ay?c  
amalgamation 合并 hJs&rpN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ([z<TS#Md  
ambit of charges 征税范围；收费范围 il 8A&`%  
amended valuation 经修订的估值 IX > j8z[  
American Commodities Exchange 美国商品交易所 uk>q\ j  
American Express Bank Limited 美国运通银行 vgd}09y  
American Stock Exchange 美国证券交易所 fbW,0  
amortization 摊销 W,L>'$#pM  
amount due from banks 存放银行同业的款项 10 a=Y
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amount due from banks abroad 存放海外银行同业的款项 +"*l2
E]5  
amount due from holding companies 控股公司欠款 htNL2N  
amount due from local banks 存放本港银行同业的款项 'npT+p$V  
amount due to banks 银行同业的存款 rVc zO+E  
amount due to banks abroad 海外银行同业的存款 ?kG#qt]Q5  
amount due to holding companies 控股公司存款 mUe@Dud  
amount due to local banks 本港银行同业的存款 {g23[$X]N  
amount due to outport banks 外埠银行同业的存款 ;RTrRh0v  
amount for note issue 发行纸币的款额 !rN#PF>  
amount of bond 担保契据的款额 _AsHw  
amount of consideration 代价款额 , . NG.Q4f  
amount of contribution 供款数额 gXJ19zB+  
amount of indebtedness 负债款额 >"m@qkh  
amount of principal of the loan 贷款本金额 Oa3=+_C~$1  
amount of rates chargeable 应征差饷数额 `i_L?C7  
amount of share capital 股本额 .j]OO/,  
amount of sums assured 承保款额 V8|q"UX  
amount of variation 变动幅度 UlLM<33_)  
amount of vote 拨款数额 8/kx3  
amount payable 应付款额 R-0_226  
amount receivable 应收款额 3HDnOl8t  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EzeDShN=J  
analysis 分析 Sj=69>m]5  
ancillary risk 附属风险 ,sQ0atk7ma  
annual account 周年帐目；周年帐目报表；年度决算；年结 r5fz6"  
annual accounting date 年结日期
LgD {!  
annual allowance 每年免税额；年积金；年度津贴；年津 MSrY*)n!>O  
annual balance 年度余额 d~xU?)n)  
annual disposable income 每年可动用收入 is_dPc  
annual estimates 周年预算 #xJGuYdv  
annual fee 年费 ,EGD8$RA]  
annual general meeting 周年大会 WP#_qqO  
annual growth rate 年增率；每年增长率 +X|m>9  
annual long-term supplement 长期个案每年补助金 DFZ:.6p  
annual pensionable emolument 可供计算退休金的年薪 ]R3pBC"Jv  
annual report 年报 AcfkY m~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 7T(OV<q;#  
annual return 周年报表；周年申报表；每年报税表格 j@_) F^12  
Annual Return Rules 《周年报表规则》 c<t3y7  
annual review of consumer prices 每年消费物价回顾 ]oWZ{#r2  
annual roll-forward basis 逐年延展方式 Gh>fp  
annual salary 年薪 7! A%6  
annual statement 年度报表；年度决算表 >stVsFdV)  
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 eL$U M  
annuitant 年金受益人 ,oi`BOh  
annuity 年金 Xxsnpb>  
annuity contract 年金合约 1\.zOq#  
annuity on human life 人寿年金 %?9r
(&  
antecedent debt 先前的债项 ~IJZM`gN  
ante-dated cheque 倒填日期支票 {dr&46$p  
anticipated expenditure 预期开支 >[P7Zlwv4  
anticipated net profit 预期纯利 tX`[ 6`  
anticipated revenue 预期收入 h/+I-],RF  
anti-inflation measure 反通货膨胀措施 j*Wh;I+h  
anti-inflationary stance 反通货膨胀立场 7)6Yfa]I%  
apparent deficit 表面赤字 O]r3?=  
apparent financial solvency 表面偿债能力 j[=_1~ u}  
apparent partner 表面合伙人 FsPDWy&x  
application for personal assessment 个人入息课税申请书 ^*UfCoj9Z  
application of fund 资金应用 D A)0Y_  
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 ]38<ly7  
appointed actuary 委任精算师 !O-_
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appointed auditor 委任核数师；委任审计师 }+RF~~H/  
appointed trustee 委任的受托人 LK-6z w5=(  
appointer 委任人 *e"GQd?  
apportioned pro rata 按比例分摊 o:Os_NaD  
apportionment 分配；分摊 cPBy(5^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wj{Rp{}3  
apportionment formula 分摊方程式 j?KB8oY`TP  
apportionment of estate duty 遗产税的分摊 { `|YX_HS  
appraisal 估价；评估 )D-.7m.v]  
appreciable growth 可观增长 LU IT=+  
appreciable impact 显着影响 m+8b2H:V  
appreciable increase 可观增长 :iOHc-x
 
appreciation 增值；升值 w5/X{  
appreciation against other currencies 相对其他货币升值 08n%% F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eYSGx cx  
appreciation tax 增值税 +(P43XO08  
appropriation 拨款；拨用；拨付 SlJ/OcAf#  
appropriation account 拨款帐目  yLIj4bf  
Appropriation Bill 拨款法案 Xgth|C}k  
appropriation-in-aid system 补助拨款办法 !m:PBl5  
approved assets 核准资产 2WECQl=r  
approved basket stock 认可一篮子证券 W;}u 2GH  
approved budget 核准预算
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approved charitable donation 认可慈善捐款 {
$TB#=G  
approved charitable institution 认可慈善机构 j[ZniD  
approved currency 核准货币；认可货币 {Ljl4Sp&  
approved estimates 核准预算 4Z p5o`*g2  
approved estimates of expenditure 核准开支预算 ~aR='\<  
approved overseas insurer 核准海外保险人 e]B<\i\T  
approved overseas trust company 核准海外信托公司 2?7hUaHX  
approved pooled investment fund 核准汇集投资基金 <7-,`   
approved provident fund scheme 认可公积金计划 DW%K'+@M
 
approved provision 核准拨款 Cy> +j{%!  
approved redeemable share 核准可赎回股份 `L[32B9
  
approved regional stock 认可地区性证券 eHyuO)(xH1  
approved retirement scheme 认可退休金计划 GvtI-\h]  
approved subordinated loan 核准附属贷款 e4H0<h }{  
arbitrage 套戥；套汇；套利 JOne&{h]J"  
arbitrageur 套戥者；套汇者 #V,~d&_k  
arbitrary amount 临时款项 +PXfr~ 4  
arrangement 措施；安排；协定 wQuaB6E  
arrears 欠款 &EJ,k'7$  
arrears of pay 欠付薪酬 0BP~0z  
arrears of revenue 逾期未收税款；逾期未收的帐项 N4(VRA  
articles of association 组织章程；组织细则；组织章程细则 x4A~MuGU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ./*, Thc  
ascertainment of profit 确定利润 ;Kb[UZ1  
"Asia Clear" “亚洲结算系统”