[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 pi'w40!:  
allotment notice 股份配售通知；配股通知 g?(h{r`  
allotment of shares 股份分配 c]qq *k#  
allowable 可获宽免；免税的 c4T8eTKU  
allowable business loss 可扣除的营业亏损 \xQ10\u  
allowable expenses 可扣税的支出 eyx;8v cM  
allowance 免税额；津贴；备抵；准备金 k"J[mT$b  
allowance for debts 债项的免税额 ~@3X&E0S  
allowance for depreciation by wear and tear 耗损折旧免税额 QasUgZ  
allowance for funeral expenses 殡殓费的免税额 D"5uN0Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 YW|KkHi*  
allowance for repairs and outgoings 修葺及支出方面的免税额 b~M3j &  
allowance to debtor 给债务人的津贴 hXvg<Rf  
alteration of capital 资本更改 UR/lM,N;  
alternate trustee 候补受托人 Z+mesj?.  
amalgamation 合并
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Sdc yL%6!  
ambit of charges 征税范围；收费范围 dkz79G}e  
amended valuation 经修订的估值 U1+X!&OCp  
American Commodities Exchange 美国商品交易所 o6FSSKM  
American Express Bank Limited 美国运通银行 - ^y$RJC  
American Stock Exchange 美国证券交易所 mP1EWh|  
amortization 摊销 7TTU&7l~  
amount due from banks 存放银行同业的款项 Zcaec#  
amount due from banks abroad 存放海外银行同业的款项 C+iIvRYC  
amount due from holding companies 控股公司欠款 6[-N})  
amount due from local banks 存放本港银行同业的款项 ews4qP  
amount due to banks 银行同业的存款 $"+ahS<?tC  
amount due to banks abroad 海外银行同业的存款 '(JSU  
amount due to holding companies 控股公司存款 8s,B,s.  
amount due to local banks 本港银行同业的存款 1LgzqRq  
amount due to outport banks 外埠银行同业的存款 O 23dtH  
amount for note issue 发行纸币的款额 07zbx6:t  
amount of bond 担保契据的款额 l8"  
amount of consideration 代价款额 Q%.V\8#|V  
amount of contribution 供款数额 XO*|P\#^  
amount of indebtedness 负债款额 c,$ >u,4  
amount of principal of the loan 贷款本金额 ~w<u!  
amount of rates chargeable 应征差饷数额 vgfLI}|5  
amount of share capital 股本额 `|p3@e  
amount of sums assured 承保款额 {X=gjQ9  
amount of variation 变动幅度 ryd*Ha">I  
amount of vote 拨款数额  ,ux?wa+  
amount payable 应付款额 .t/XW++  
amount receivable 应收款额 67Z.aaXD1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cx]&ae*  
analysis 分析 &ct
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ancillary risk 附属风险 +="?[:  
annual account 周年帐目；周年帐目报表；年度决算；年结 g~5$X{  
annual accounting date 年结日期 3SRz14/W_R  
annual allowance 每年免税额；年积金；年度津贴；年津 3y}0J  @  
annual balance 年度余额 K._tCB:  
annual disposable income 每年可动用收入 PD@]2lY(  
annual estimates 周年预算 =.
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annual fee 年费 Kh)SgJ3B
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annual general meeting 周年大会 MuzlUW]  
annual growth rate 年增率；每年增长率 gNon*\a,-B  
annual long-term supplement 长期个案每年补助金 ,_K /e  
annual pensionable emolument 可供计算退休金的年薪 kPN:m ow  
annual report 年报 3JB?G>\!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [25[c><:w"  
annual return 周年报表；周年申报表；每年报税表格 sN6R0YW  
Annual Return Rules 《周年报表规则》 fc
'NU(70c  
annual review of consumer prices 每年消费物价回顾 beLT4~Z=  
annual roll-forward basis 逐年延展方式 :i
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annual salary 年薪 PcXz4 ?Q$  
annual statement 年度报表；年度决算表 oDY $F%  
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 $^ \8-k "  
annuitant 年金受益人 [.M<h^xrB  
annuity 年金 >t-9yO1XQq  
annuity contract 年金合约 ac8+?FpK #  
annuity on human life 人寿年金 0dv# [  
antecedent debt 先前的债项 [P5+}@t  
ante-dated cheque 倒填日期支票 -)bi SU,  
anticipated expenditure 预期开支 ]>E)0<t  
anticipated net profit 预期纯利 &5]&6TD6  
anticipated revenue 预期收入 V%F^6ds$]0  
anti-inflation measure 反通货膨胀措施 `|Aj3a3sND  
anti-inflationary stance 反通货膨胀立场 f(Vr&X  
apparent deficit 表面赤字 W\JbX<mQ  
apparent financial solvency 表面偿债能力 LvlVZjT  
apparent partner 表面合伙人 L: hEt  
application for personal assessment 个人入息课税申请书 
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application of fund 资金应用 Ks|qJ3;  
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 SE%B&8ZD  
appointed actuary 委任精算师 W@R\m=e2  
appointed auditor 委任核数师；委任审计师 tI2V)i!  
appointed trustee 委任的受托人 I9xQ1WJc`  
appointer 委任人 B d#D*
"gx  
apportioned pro rata 按比例分摊 clE_a?  
apportionment 分配；分摊 #bxUI{*J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1S ddZ5  
apportionment formula 分摊方程式 PuKT0*_ 7  
apportionment of estate duty 遗产税的分摊 ,>

H(l$n  
appraisal 估价；评估 LxWnPi ^  
appreciable growth 可观增长 ~Z74e>V%  
appreciable impact 显着影响 %,H uG-L  
appreciable increase 可观增长 >HvgU_  
appreciation 增值；升值 J2rw4L  
appreciation against other currencies 相对其他货币升值 H/qv%!/o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U?vG?{A  
appreciation tax 增值税 ~s#vP<QHa  
appropriation 拨款；拨用；拨付 #\15,!*a=  
appropriation account 拨款帐目 YNEPu:5J  
Appropriation Bill 拨款法案 QWqEe|}6  
appropriation-in-aid system 补助拨款办法 <g/Z(<{wor  
approved assets 核准资产 yV;_]_EO  
approved basket stock 认可一篮子证券 X rBe41  
approved budget 核准预算 {0a (R2nB  
approved charitable donation 认可慈善捐款 G/l 28yt  
approved charitable institution 认可慈善机构 Lt\Wz'6Y  
approved currency 核准货币；认可货币 \UBT NY,  
approved estimates 核准预算 oD0 WHp  
approved estimates of expenditure 核准开支预算 )Sz2D[@n  
approved overseas insurer 核准海外保险人 R07 7eX  
approved overseas trust company 核准海外信托公司 * z,] mi%  
approved pooled investment fund 核准汇集投资基金 BSe{HmDq  
approved provident fund scheme 认可公积金计划  "pQFIV,  
approved provision 核准拨款 5u\#@% \6  
approved redeemable share 核准可赎回股份 +48a..4sN  
approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划 7x6q:4Ep\  
approved subordinated loan 核准附属贷款 wH?r 522`c  
arbitrage 套戥；套汇；套利 :Z
(w,  
arbitrageur 套戥者；套汇者 /z'fFl^6O  
arbitrary amount 临时款项 BKd03s=  
arrangement 措施；安排；协定 :Nry |  
arrears 欠款 ^oykimYI-  
arrears of pay 欠付薪酬 w(>mP9Cb  
arrears of revenue 逾期未收税款；逾期未收的帐项 2[^p6s[  
articles of association 组织章程；组织细则；组织章程细则 XsOz {?G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &bh%> [  
ascertainment of profit 确定利润 S6Er#)k  
"Asia Clear" “亚洲结算系统”