[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 2`V[Nb  
allotment notice 股份配售通知；配股通知 g-O}e4  
allotment of shares 股份分配 QP={b
+8  
allowable 可获宽免；免税的 i4g99Kvl  
allowable business loss 可扣除的营业亏损 ,Srj38p  
allowable expenses 可扣税的支出 JZom#A. dt  
allowance 免税额；津贴；备抵；准备金 7zWr5U.  
allowance for debts 债项的免税额 Ed ,O>(  
allowance for depreciation by wear and tear 耗损折旧免税额 rD*CLqK  
allowance for funeral expenses 殡殓费的免税额 ><r\ 5`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;z3w#fNMv  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,2/y(JX}*!  
allowance to debtor 给债务人的津贴 enw7?|(  
alteration of capital 资本更改 3A)Ec/;~  
alternate trustee 候补受托人 0f]LOg  
amalgamation 合并 o9 g0fC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)<8f3;qd  
ambit of charges 征税范围；收费范围 +:D90p$e  
amended valuation 经修订的估值 %Tvy|L ,  
American Commodities Exchange 美国商品交易所 [pgld9To  
American Express Bank Limited 美国运通银行 }3xZ`v
X[T  
American Stock Exchange 美国证券交易所 [T>a}}@  
amortization 摊销 "JBTsQDj!  
amount due from banks 存放银行同业的款项 tc4"huG  
amount due from banks abroad 存放海外银行同业的款项 yG%<LP2p@f  
amount due from holding companies 控股公司欠款 hq[RU&\  
amount due from local banks 存放本港银行同业的款项 Ad'b{C%  
amount due to banks 银行同业的存款 n>["h2  
amount due to banks abroad 海外银行同业的存款 [bIR$c[G  
amount due to holding companies 控股公司存款 xOgUX6n  
amount due to local banks 本港银行同业的存款 D/7hVwMw:
 
amount due to outport banks 外埠银行同业的存款 yDn8{uI  
amount for note issue 发行纸币的款额 :!nBTw  
amount of bond 担保契据的款额 wg0hm#X  
amount of consideration 代价款额 e|&}{JP{[  
amount of contribution 供款数额 n>-"\cjV  
amount of indebtedness 负债款额 ++ZtL\h{7  
amount of principal of the loan 贷款本金额 rh%-va9  
amount of rates chargeable 应征差饷数额 3.vQ~Fvl  
amount of share capital 股本额 <6L=% \X{*  
amount of sums assured 承保款额 `kERM-@A  
amount of variation 变动幅度 bo%v(  
amount of vote 拨款数额 ulzQ[?OMl  
amount payable 应付款额 irRe}
 
amount receivable 应收款额 7\e96+j|f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZZJXd+Q}  
analysis 分析 R]8^ @i1  
ancillary risk 附属风险 xM6v0Ua  
annual account 周年帐目；周年帐目报表；年度决算；年结 ctB(c`zcY  
annual accounting date 年结日期 +CF"Bm8@  
annual allowance 每年免税额；年积金；年度津贴；年津 gJv;{;%  
annual balance 年度余额 H*&ZXAKv  
annual disposable income 每年可动用收入 lAcXi$pF  
annual estimates 周年预算 SFdSA4D"  
annual fee 年费 _#mo6')j  
annual general meeting 周年大会 7=gv4arRwt  
annual growth rate 年增率；每年增长率 -jJw wOm  
annual long-term supplement 长期个案每年补助金 2*<'=*zaQ  
annual pensionable emolument 可供计算退休金的年薪 oF9c>^s  
annual report 年报 =Lyo]8>,X  
Annual Report on the Consumer Price Index 《消费物价指数年报》 mhXSbo9w-  
annual return 周年报表；周年申报表；每年报税表格 @T6Z3Zj}  
Annual Return Rules 《周年报表规则》 :a#pzEK  
annual review of consumer prices 每年消费物价回顾 1G6MO  
annual roll-forward basis 逐年延展方式 83ajok4E  
annual salary 年薪 ZKT~\l  
annual statement 年度报表；年度决算表 ^twJNm{99  
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 iNxuQ7~  
annuitant 年金受益人 'z}Hg *  
annuity 年金 /e0cx:.w  
annuity contract 年金合约 !Ui"<0[,  
annuity on human life 人寿年金 Z
O!  
antecedent debt 先前的债项 ] |y]?7  
ante-dated cheque 倒填日期支票 ,& ^vc_}  
anticipated expenditure 预期开支 %}*0l8y  
anticipated net profit 预期纯利 #ErIot  
anticipated revenue 预期收入 DIU9Le
  
anti-inflation measure 反通货膨胀措施 Qn*a#]p  
anti-inflationary stance 反通货膨胀立场 '\iWp?`$  
apparent deficit 表面赤字 X% >Sio  
apparent financial solvency 表面偿债能力 uKBSv*AM  
apparent partner 表面合伙人 er[%Nt+99  
application for personal assessment 个人入息课税申请书 @/m|T]'8  
application of fund 资金应用 xa?#wY b  
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 x`# |8  
appointed actuary 委任精算师 Qf}^x9'  
appointed auditor 委任核数师；委任审计师 eyiGe1^C  
appointed trustee 委任的受托人 t Kik)ei  
appointer 委任人 C;3>q*Am4  
apportioned pro rata 按比例分摊 ZPISclSA+  
apportionment 分配；分摊 |=Mn~`9p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,z1fiq  
apportionment formula 分摊方程式 g+-=/Ge  
apportionment of estate duty 遗产税的分摊 4p%=8G|  
appraisal 估价；评估 'xC83}!k  
appreciable growth 可观增长 gtBnP~zT\B  
appreciable impact 显着影响 D=Pv:)*]  
appreciable increase 可观增长 aB(6yBBoxj  
appreciation 增值；升值 RNJUA^{  
appreciation against other currencies 相对其他货币升值
DjX*2O  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Viu+#J;l  
appreciation tax 增值税 nv9kl Q@  
appropriation 拨款；拨用；拨付 tv+H4/  
appropriation account 拨款帐目 _(q|W3  
Appropriation Bill 拨款法案 mu(EmAoenQ  
appropriation-in-aid system 补助拨款办法 Z!qHL$  
approved assets 核准资产 t1I` n(]n  
approved basket stock 认可一篮子证券 l]s,CX  
approved budget 核准预算 BK_x5mGu3  
approved charitable donation 认可慈善捐款 AV0C9a/td  
approved charitable institution 认可慈善机构 e(^\0=u<  
approved currency 核准货币；认可货币 &m'ttUG?  
approved estimates 核准预算 osJ;"B36  
approved estimates of expenditure 核准开支预算 F_Q?0 Do0'  
approved overseas insurer 核准海外保险人 c==` r C  
approved overseas trust company 核准海外信托公司 l&z)Q/>?pZ  
approved pooled investment fund 核准汇集投资基金 E,#J\)'z  
approved provident fund scheme 认可公积金计划 4}~zVT0'~  
approved provision 核准拨款 l1|z; $_z  
approved redeemable share 核准可赎回股份 zaix_mR  
approved regional stock 认可地区性证券 f8Xe%"<  
approved retirement scheme 认可退休金计划 -'tgr6=|w"  
approved subordinated loan 核准附属贷款 Y2DR oQ  
arbitrage 套戥；套汇；套利 4I>I  
arbitrageur 套戥者；套汇者 39W6"^q"o  
arbitrary amount 临时款项 WrR97]7t  
arrangement 措施；安排；协定 %#.HFK  
arrears 欠款 I\6u(;@  
arrears of pay 欠付薪酬 ]Y3|*t(\  
arrears of revenue 逾期未收税款；逾期未收的帐项 *N0R3da  
articles of association 组织章程；组织细则；组织章程细则 P8JN m"C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,Z7tpFC  
ascertainment of profit 确定利润 axl!zu*  
"Asia Clear" “亚洲结算系统”