[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 6Vnq|;W3Zv  
allotment notice 股份配售通知；配股通知 "t^v;?4  
allotment of shares 股份分配 JQ?`l)4  
allowable 可获宽免；免税的 "pkdZ  
allowable business loss 可扣除的营业亏损 ^QNc!{`  
allowable expenses 可扣税的支出 SnE^\I^ O  
allowance 免税额；津贴；备抵；准备金 M\{n+r-m  
allowance for debts 债项的免税额 P<g(i 6]  
allowance for depreciation by wear and tear 耗损折旧免税额 4r(0+SO  
allowance for funeral expenses 殡殓费的免税额 +W4}&S  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mB-,\{)  
allowance for repairs and outgoings 修葺及支出方面的免税额 `X<B+:>v-  
allowance to debtor 给债务人的津贴 811>dVq3/  
alteration of capital 资本更改 2.3_FXSt  
alternate trustee 候补受托人 &_L%wV|[  
amalgamation 合并 JmCMFqB9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X,Na4~JO(  
ambit of charges 征税范围；收费范围 z>W:+W"o  
amended valuation 经修订的估值 g-qXS]y7  
American Commodities Exchange 美国商品交易所 @` KYgjjH  
American Express Bank Limited 美国运通银行 HoPpUq5,  
American Stock Exchange 美国证券交易所 SES.&e|!6  
amortization 摊销 FJeh=\  
amount due from banks 存放银行同业的款项 `<9>X9.+  
amount due from banks abroad 存放海外银行同业的款项 8e?/LA%MU  
amount due from holding companies 控股公司欠款 h'"m,(a
  
amount due from local banks 存放本港银行同业的款项 x*Z'i<;B  
amount due to banks 银行同业的存款 _)45G"M  
amount due to banks abroad 海外银行同业的存款 sqKx?r72  
amount due to holding companies 控股公司存款 {<yapBMw  
amount due to local banks 本港银行同业的存款 $e+sqgU  
amount due to outport banks 外埠银行同业的存款 +Kk1[fh-  
amount for note issue 发行纸币的款额 IQJ" B6U)  
amount of bond 担保契据的款额 &Ym):pc  
amount of consideration 代价款额 mGE!,!s}  
amount of contribution 供款数额 -,")GA+[7  
amount of indebtedness 负债款额 G[KjK$.Ts?  
amount of principal of the loan 贷款本金额 2u$-(JfoS  
amount of rates chargeable 应征差饷数额 W{;Qi&^ca  
amount of share capital 股本额 &3SS.&g4W  
amount of sums assured 承保款额 =\6)B{#T  
amount of variation 变动幅度 e \Qys<2r  
amount of vote 拨款数额 ko@ej ^  
amount payable 应付款额 LSta]81B4L  
amount receivable 应收款额 v_XN).f;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m]jA(  
analysis 分析 [|:{qQyD  
ancillary risk 附属风险 ZeV@ X  
annual account 周年帐目；周年帐目报表；年度决算；年结 l\Ozy  
annual accounting date 年结日期 W_B=}lP@x  
annual allowance 每年免税额；年积金；年度津贴；年津 y`RzcXblIZ  
annual balance 年度余额 XO]^+'U}p  
annual disposable income 每年可动用收入 _=$~l^Y[  
annual estimates 周年预算 l>\EkUT  
annual fee 年费 n=!T(Hk
  
annual general meeting 周年大会 7 .29'  
annual growth rate 年增率；每年增长率 SXw r$)4_  
annual long-term supplement 长期个案每年补助金 lgews"  
annual pensionable emolument 可供计算退休金的年薪 ?"@Fq2xgB4  
annual report 年报 +iC:/CJL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ob>)F^.iS  
annual return 周年报表；周年申报表；每年报税表格 m% L!eR  
Annual Return Rules 《周年报表规则》 \9[vi +T  
annual review of consumer prices 每年消费物价回顾 2
}&ERW  
annual roll-forward basis 逐年延展方式 +;W%v7%<  
annual salary 年薪 d7^ `  
annual statement 年度报表；年度决算表 g}%ODa !H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 eC5*Q=ai,  
annuitant 年金受益人 {
L;sF=d  
annuity 年金 d.+*o  
annuity contract 年金合约 EA~xxKq  
annuity on human life 人寿年金 #R5\k-I  
antecedent debt 先前的债项 a{ST4d'T  
ante-dated cheque 倒填日期支票 Bj7*2}  
anticipated expenditure 预期开支 UC+Qn  
anticipated net profit 预期纯利 eV"%(<{  
anticipated revenue 预期收入 N1'"7eg/  
anti-inflation measure 反通货膨胀措施 i~Tt\UA>  
anti-inflationary stance 反通货膨胀立场 0$|VkMq(  
apparent deficit 表面赤字 lfAy$qP"}  
apparent financial solvency 表面偿债能力
2E40&  
apparent partner 表面合伙人 c';~bYZ  
application for personal assessment 个人入息课税申请书 d.f0OhQ  
application of fund 资金应用 _\>y[e["p  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Owf!dMA;nF  
appointed actuary 委任精算师 I<QUvs%e  
appointed auditor 委任核数师；委任审计师 ]KuM's  
appointed trustee 委任的受托人 Qm[((6}  
appointer 委任人 br=e+]C Y)  
apportioned pro rata 按比例分摊 .OJGo<#$f  
apportionment 分配；分摊 z<eu=OD4t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _YX% M|#  
apportionment formula 分摊方程式 Ij(d
gY  
apportionment of estate duty 遗产税的分摊 <pk*z9   
appraisal 估价；评估 /D"T\KNWr  
appreciable growth 可观增长 [6TI_U~  
appreciable impact 显着影响 !5dn7Wuj  
appreciable increase 可观增长 "1s ]74  
appreciation 增值；升值 ZJ{DW4#t  
appreciation against other currencies 相对其他货币升值 O ?T~>|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D:9 ^^uVp  
appreciation tax 增值税 4&NB xe  
appropriation 拨款；拨用；拨付 B<s+I#  
appropriation account 拨款帐目 .45wwouZkc  
Appropriation Bill 拨款法案 oI-Fr0!  
appropriation-in-aid system 补助拨款办法 1le9YL1_g  
approved assets 核准资产 7ZI{A*^vB  
approved basket stock 认可一篮子证券 /eHf 8l  
approved budget 核准预算 ;d<XcpK}  
approved charitable donation 认可慈善捐款 dFg&|Lp  
approved charitable institution 认可慈善机构 N d>zq  
approved currency 核准货币；认可货币 Sp[9vlo8  
approved estimates 核准预算 .g/!u(iy  
approved estimates of expenditure 核准开支预算 >IQ&*Bb  
approved overseas insurer 核准海外保险人 sA6Hk B.  
approved overseas trust company 核准海外信托公司 .U(6])%;@  
approved pooled investment fund 核准汇集投资基金 ANPG3^w  
approved provident fund scheme 认可公积金计划 cPIyD?c  
approved provision 核准拨款 ?4SYroXUX|  
approved redeemable share 核准可赎回股份 u|23M,  
approved regional stock 认可地区性证券 8GxT!  
approved retirement scheme 认可退休金计划 U+VJiz<!  
approved subordinated loan 核准附属贷款 26~rEOgJ  
arbitrage 套戥；套汇；套利 m:Rx<E E  
arbitrageur 套戥者；套汇者 _$*-?*V&  
arbitrary amount 临时款项 jEKa9

rt  
arrangement 措施；安排；协定 NH/jkt&F[  
arrears 欠款 <;i&-,  
arrears of pay 欠付薪酬 ~oOv/1v},  
arrears of revenue 逾期未收税款；逾期未收的帐项 TPb&";4ROf  
articles of association 组织章程；组织细则；组织章程细则 S?t `/"O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QPVr:+\B{  
ascertainment of profit 确定利润 ])pX)(a  
"Asia Clear" “亚洲结算系统”