[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 8_BV:o9kL  
allotment notice 股份配售通知；配股通知 : UGZ+  
allotment of shares 股份分配 `#F{Waww'  
allowable 可获宽免；免税的
+Mo9kC  
allowable business loss 可扣除的营业亏损 "pi=$/RD9  
allowable expenses 可扣税的支出 $+8cc\fq  
allowance 免税额；津贴；备抵；准备金 WejYy|  
allowance for debts 债项的免税额 m4hX 'F  
allowance for depreciation by wear and tear 耗损折旧免税额 :)wy.r;N  
allowance for funeral expenses 殡殓费的免税额 X@+{5%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &S{RGXj_  
allowance for repairs and outgoings 修葺及支出方面的免税额 !;&p"E|b#  
allowance to debtor 给债务人的津贴 jaTh^L  
alteration of capital 资本更改 ,&]S(|2%>t  
alternate trustee 候补受托人 :q$.,EZ4#n  
amalgamation 合并 =x%dNf$e{W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dA@]!  
ambit of charges 征税范围；收费范围 [;4g  
amended valuation 经修订的估值 .0S~872  
American Commodities Exchange 美国商品交易所 f=(?J T  
American Express Bank Limited 美国运通银行 [w> $QR  
American Stock Exchange 美国证券交易所 W98i[Q9A7  
amortization 摊销 <r.)hT"0  
amount due from banks 存放银行同业的款项 q+H%)kF  
amount due from banks abroad 存放海外银行同业的款项 *xx'@e|<;  
amount due from holding companies 控股公司欠款 {C 6=[  
amount due from local banks 存放本港银行同业的款项 ^crCy-`#  
amount due to banks 银行同业的存款 I WT wz!+  
amount due to banks abroad 海外银行同业的存款 RkH W  
amount due to holding companies 控股公司存款 J`peX0Stl  
amount due to local banks 本港银行同业的存款 q-[@$9AS  
amount due to outport banks 外埠银行同业的存款 &oP+$;Y  
amount for note issue 发行纸币的款额 2 Wt> Mi  
amount of bond 担保契据的款额 _GXk0Ia3`  
amount of consideration 代价款额 ;,C)
!c&  
amount of contribution 供款数额 y6ECdVF  
amount of indebtedness 负债款额 04LI]'  
amount of principal of the loan 贷款本金额 iZ#!O*>  
amount of rates chargeable 应征差饷数额 _Z
p}?b5Q  
amount of share capital 股本额 *rM^;4Zt  
amount of sums assured 承保款额 Sz%tJD..  
amount of variation 变动幅度 nno}e/zqf  
amount of vote 拨款数额 ^nT/i .#_  
amount payable 应付款额 !POl;%\  
amount receivable 应收款额 6*PYFf`
  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oz,np@f)J  
analysis 分析 <6EeD5{*  
ancillary risk 附属风险 03|PYk 6EW  
annual account 周年帐目；周年帐目报表；年度决算；年结 dT`
D:)*:  
annual accounting date 年结日期 j-4VB_
N@  
annual allowance 每年免税额；年积金；年度津贴；年津 *"+=K,#D  
annual balance 年度余额 W3]_m8,Z  
annual disposable income 每年可动用收入 5m*iE*+  
annual estimates 周年预算 ZOft.P O  
annual fee 年费 NTdixfR  
annual general meeting 周年大会 _BM" ]t*  
annual growth rate 年增率；每年增长率 (n*^4@"2
 
annual long-term supplement 长期个案每年补助金 k52/w)Ro,$  
annual pensionable emolument 可供计算退休金的年薪 X>1,!I9  
annual report 年报 J ][T"K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 j|4<i9^}  
annual return 周年报表；周年申报表；每年报税表格 bV(Y`g  
Annual Return Rules 《周年报表规则》 2QD3&Q9  
annual review of consumer prices 每年消费物价回顾 @KWb+?_H{<  
annual roll-forward basis 逐年延展方式 1{r3#MVL  
annual salary 年薪 4H,`]B8(D  
annual statement 年度报表；年度决算表 D N'3QQn  
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 FK:;e lZ  
annuitant 年金受益人 .\[`B.Q  
annuity 年金 %=n!Em(  
annuity contract 年金合约 H2&@shOOQJ  
annuity on human life 人寿年金 Keuf9u  
antecedent debt 先前的债项 p6]7&{>  
ante-dated cheque 倒填日期支票 Z8# (kmBdB  
anticipated expenditure 预期开支 Z,RzN5eN  
anticipated net profit 预期纯利 t#Z-mv:(  
anticipated revenue 预期收入 :V1W/c  
anti-inflation measure 反通货膨胀措施 c2h{6;bfY  
anti-inflationary stance 反通货膨胀立场 :9O#ObFR  
apparent deficit 表面赤字 pf
%=h |  
apparent financial solvency 表面偿债能力 u5O+1sZ"6  
apparent partner 表面合伙人 ~rlB'8j(  
application for personal assessment 个人入息课税申请书 t0/p]=+.p/  
application of fund 资金应用 =q>'19^Jx  
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 qmnZAk  
appointed actuary 委任精算师 PpGL/,]X  
appointed auditor 委任核数师；委任审计师 ^M3~^lV  
appointed trustee 委任的受托人 @E^~$-J5j  
appointer 委任人 M
3J#'%$  
apportioned pro rata 按比例分摊 &%8'8,.  
apportionment 分配；分摊 /mXBvY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vqnw#U4`  
apportionment formula 分摊方程式 U1@IX4^2`  
apportionment of estate duty 遗产税的分摊 Y&[1`:-~-  
appraisal 估价；评估 +1Vjw'P  
appreciable growth 可观增长 d_AK`wR  
appreciable impact 显着影响 tkVbo.[8K  
appreciable increase 可观增长 !(mjyr  
appreciation 增值；升值 wHsYF`  
appreciation against other currencies 相对其他货币升值 Ot:CPm@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q`|LRz&al  
appreciation tax 增值税 G %
N $C  
appropriation 拨款；拨用；拨付 X'wE7=29M  
appropriation account 拨款帐目 )!Jc3%(B  
Appropriation Bill 拨款法案 R?v>Q` Qi  
appropriation-in-aid system 补助拨款办法 !zuxz  
approved assets 核准资产 Mx6@$tQ%  
approved basket stock 认可一篮子证券 ;>506jZ  
approved budget 核准预算 e8y;.D[2  
approved charitable donation 认可慈善捐款 4oK?-|=?  
approved charitable institution 认可慈善机构 4,..kSA3iw  
approved currency 核准货币；认可货币 X- pqw~$  
approved estimates 核准预算 x1Lb*3Fe  
approved estimates of expenditure 核准开支预算 ` BDLW%aL  
approved overseas insurer 核准海外保险人 $u7;TW6QD  
approved overseas trust company 核准海外信托公司 3Dg,GaRk  
approved pooled investment fund 核准汇集投资基金 3j,Q`+l/6d  
approved provident fund scheme 认可公积金计划 `kOD[*  
approved provision 核准拨款 zw+B9PYqX  
approved redeemable share 核准可赎回股份 Cnnh7`  
approved regional stock 认可地区性证券 5 elw~u  
approved retirement scheme 认可退休金计划 i#7DR>XF/  
approved subordinated loan 核准附属贷款 bIG
HGd  
arbitrage 套戥；套汇；套利 @WJgWJm  
arbitrageur 套戥者；套汇者 0FGe=$vD  
arbitrary amount 临时款项 s<*XNNE7  
arrangement 措施；安排；协定 /rg*p  
arrears 欠款 4 d;|sI@  
arrears of pay 欠付薪酬 `o<' x. I  
arrears of revenue 逾期未收税款；逾期未收的帐项 ;+0t;B!V  
articles of association 组织章程；组织细则；组织章程细则 t/ +=|*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z|=}1;(.  
ascertainment of profit 确定利润 JQ}$Aqk  
"Asia Clear" “亚洲结算系统”