[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 oe*CZ  
allotment notice 股份配售通知；配股通知 1W'0h$5^"  
allotment of shares 股份分配 DS|q(O=7~t  
allowable 可获宽免；免税的 _J X> #h  
allowable business loss 可扣除的营业亏损  \RS ,Y  
allowable expenses 可扣税的支出 E*"oA1/
I  
allowance 免税额；津贴；备抵；准备金 
]ne  
allowance for debts 债项的免税额
`kYcT
Fk  
allowance for depreciation by wear and tear 耗损折旧免税额 7V2xg h!W  
allowance for funeral expenses 殡殓费的免税额 (H6Mi.uZ
 
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )wNcz~ Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 aP[oLk$'Z  
allowance to debtor 给债务人的津贴 x K ;#C  
alteration of capital 资本更改 P$zhMnAAN  
alternate trustee 候补受托人  )Ah7  
amalgamation 合并 lw43|_'G-t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dUH+7.\  
ambit of charges 征税范围；收费范围 `hf `l
q^  
amended valuation 经修订的估值 1\Z/}FT  
American Commodities Exchange 美国商品交易所 P?h
B`5X  
American Express Bank Limited 美国运通银行 )lH`a  
American Stock Exchange 美国证券交易所 oV'G67W  
amortization 摊销 * /^}  
amount due from banks 存放银行同业的款项 Kz"&:&R"  
amount due from banks abroad 存放海外银行同业的款项 >0JCu^9  
amount due from holding companies 控股公司欠款 hrW2#v  
amount due from local banks 存放本港银行同业的款项 x c|1?AFj  
amount due to banks 银行同业的存款 )I"I[jDw  
amount due to banks abroad 海外银行同业的存款  joBS{]  
amount due to holding companies 控股公司存款 .dsB\C  
amount due to local banks 本港银行同业的存款 snYyxi

  
amount due to outport banks 外埠银行同业的存款 @^.o8+Pp  
amount for note issue 发行纸币的款额 5><T#0W?  
amount of bond 担保契据的款额 o8X? 1  
amount of consideration 代价款额 NwN3T]W  
amount of contribution 供款数额 gu"@*,hL  
amount of indebtedness 负债款额 6x;!E&<  
amount of principal of the loan 贷款本金额 G_`Ae%'h  
amount of rates chargeable 应征差饷数额 Xc$Zkfmms  
amount of share capital 股本额 _%u t#  
amount of sums assured 承保款额 ~3)d?{5  
amount of variation 变动幅度 "fC>]iA8I  
amount of vote 拨款数额 lS]6SkZ6  
amount payable 应付款额 q[(1zG%NbA  
amount receivable 应收款额 uann'ho?q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]Pe8G(E!  
analysis 分析 [)?yH3  
ancillary risk 附属风险 ~KczP1p  
annual account 周年帐目；周年帐目报表；年度决算；年结 *j<{3$6Ii  
annual accounting date 年结日期 P4:Zy;$v!  
annual allowance 每年免税额；年积金；年度津贴；年津 TZhYgV  
annual balance 年度余额 Z^Yy sf  
annual disposable income 每年可动用收入 mD%IHzbn H  
annual estimates 周年预算 eV"s5X[$  
annual fee 年费 t +|t/1s2  
annual general meeting 周年大会 Fj46~#ZZ  
annual growth rate 年增率；每年增长率 &crR nv?  
annual long-term supplement 长期个案每年补助金 .hJcK/m  
annual pensionable emolument 可供计算退休金的年薪 2(5/#$t  
annual report 年报 rv c%[HfW;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VRTJKi  
annual return 周年报表；周年申报表；每年报税表格 ?2q0[T?e  
Annual Return Rules 《周年报表规则》 ??f,(om  
annual review of consumer prices 每年消费物价回顾 S`
Z[MNY  
annual roll-forward basis 逐年延展方式 kN6 jX  
annual salary 年薪 ^kke  
annual statement 年度报表；年度决算表 \,#;gS"  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kt |j]:  
annuitant 年金受益人 yxi&80$  
annuity 年金 JNo[<SZ b  
annuity contract 年金合约 PQUJUs  
annuity on human life 人寿年金 {Ve3EYYm  
antecedent debt 先前的债项 =@c;%
x  
ante-dated cheque 倒填日期支票 4dy!2KZN  
anticipated expenditure 预期开支 ^r,0aNzAs  
anticipated net profit 预期纯利 Y`3\Z6KlV  
anticipated revenue 预期收入 >7r%k,`  
anti-inflation measure 反通货膨胀措施 4"UH~A;^  
anti-inflationary stance 反通货膨胀立场 ]WK~`-3C^  
apparent deficit 表面赤字 CF:L#r  
apparent financial solvency 表面偿债能力 R@#xPv4o%  
apparent partner 表面合伙人 4 !m'9  
application for personal assessment 个人入息课税申请书 kgI8PybY  
application of fund 资金应用 NK c<nYdK?  
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 Q5A
,9ovNZ  
appointed actuary 委任精算师 =!)x`1j!S  
appointed auditor 委任核数师；委任审计师 jrpki<D  
appointed trustee 委任的受托人 4C )sjk?m  
appointer 委任人 { yB0JL}n  
apportioned pro rata 按比例分摊 _GM?`  
apportionment 分配；分摊 _2{2Xb  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,&  wd  
apportionment formula 分摊方程式 U "r)C;
5  
apportionment of estate duty 遗产税的分摊 Bw~jqDZ}|  
appraisal 估价；评估 d|8-#.gV  
appreciable growth 可观增长 wR,}#m,   
appreciable impact 显着影响 BLAF{vVaf  
appreciable increase 可观增长 4Dy1M}7
 
appreciation 增值；升值 i'.D=o  
appreciation against other currencies 相对其他货币升值 {Us^4Xe  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~7FS'!W,F
 
appreciation tax 增值税 #U4 f9.FY*  
appropriation 拨款；拨用；拨付 +d?|R5{3  
appropriation account 拨款帐目 x!7r7|iV  
Appropriation Bill 拨款法案 !p76I=H%  
appropriation-in-aid system 补助拨款办法 L)4~:f
)B  
approved assets 核准资产 e1y#p3 @d  
approved basket stock 认可一篮子证券 Mp=T;Nz  
approved budget 核准预算 IVy<>xpt  
approved charitable donation 认可慈善捐款 zhbSiw  
approved charitable institution 认可慈善机构 ,N;2"$+E  
approved currency 核准货币；认可货币 5<e{)$C  
approved estimates 核准预算 $xK\$kw\  
approved estimates of expenditure 核准开支预算 `,]_r4~ ~  
approved overseas insurer 核准海外保险人 (5CgC<  
approved overseas trust company 核准海外信托公司 n 83Dt*O  
approved pooled investment fund 核准汇集投资基金 +XSe;xk;rD  
approved provident fund scheme 认可公积金计划 }%AfZ2g;h  
approved provision 核准拨款 .R#-u/6g(  
approved redeemable share 核准可赎回股份 F'F6 &a+  
approved regional stock 认可地区性证券 'p78^4'PL  
approved retirement scheme 认可退休金计划 Vf.*!`UH
 
approved subordinated loan 核准附属贷款 Mlr'h}:H  
arbitrage 套戥；套汇；套利 )wXE\$  
arbitrageur 套戥者；套汇者 mU  
arbitrary amount 临时款项 Z"qJil}  
arrangement 措施；安排；协定 bg/=P>2  
arrears 欠款 hS*&p0YV~M  
arrears of pay 欠付薪酬 8B]\;m  
arrears of revenue 逾期未收税款；逾期未收的帐项 !@wUARQ  
articles of association 组织章程；组织细则；组织章程细则 U
|{4=[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ExN$J  
ascertainment of profit 确定利润 ZJ~0o2xZ'  
"Asia Clear" “亚洲结算系统”