[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 1>.Ev,X+e  
allotment notice 股份配售通知；配股通知 ob!P;]T  
allotment of shares 股份分配 Q8$}@iA[  
allowable 可获宽免；免税的 Ky`qskvu  
allowable business loss 可扣除的营业亏损 `{8K.(])s!  
allowable expenses 可扣税的支出 PioZIb/{  
allowance 免税额；津贴；备抵；准备金 p .%]Q*8  
allowance for debts 债项的免税额 HRpte=`q  
allowance for depreciation by wear and tear 耗损折旧免税额 eYc$dPE  
allowance for funeral expenses 殡殓费的免税额 !@5 9)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %J}xg^+f  
allowance for repairs and outgoings 修葺及支出方面的免税额 3h]g}&k  
allowance to debtor 给债务人的津贴 Mg+2. 8%  
alteration of capital 资本更改 \wmN  
alternate trustee 候补受托人 PgAf\.48a  
amalgamation 合并 HGl|-nW>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S0$8@"~=  
ambit of charges 征税范围；收费范围 hy9\57_#  
amended valuation 经修订的估值 RCJ|P~*  
American Commodities Exchange 美国商品交易所 EX*HiZU>  
American Express Bank Limited 美国运通银行 O/^%2mG  
American Stock Exchange 美国证券交易所 //B&k`u  
amortization 摊销 ]iVcog"T  
amount due from banks 存放银行同业的款项 NCveSP  
amount due from banks abroad 存放海外银行同业的款项 L]7=?vN=8  
amount due from holding companies 控股公司欠款 +8T?{ K  
amount due from local banks 存放本港银行同业的款项 vo?9(+
:|e  
amount due to banks 银行同业的存款 ` #0:gEo  
amount due to banks abroad 海外银行同业的存款 #{0HYg?(f  
amount due to holding companies 控股公司存款 n>z9K')  
amount due to local banks 本港银行同业的存款 ^+ml5m  
amount due to outport banks 外埠银行同业的存款 cs48*+m  
amount for note issue 发行纸币的款额 "> ypIR<  
amount of bond 担保契据的款额 g_E$=j92v  
amount of consideration 代价款额 yH YsZ,GE  
amount of contribution 供款数额 I]|Pq  
amount of indebtedness 负债款额 e v}S+!|U  
amount of principal of the loan 贷款本金额 hXw]K"  
amount of rates chargeable 应征差饷数额 SZ7:u895E  
amount of share capital 股本额 6dQ-HI*Y#  
amount of sums assured 承保款额 +:2klJ  
amount of variation 变动幅度 4X/-4'  
amount of vote 拨款数额 rE7G{WII  
amount payable 应付款额 |o"?gB}Dh  
amount receivable 应收款额  y`iBFC;_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F-QzrquS  
analysis 分析 xh-o}8*n"  
ancillary risk 附属风险 Mc lkEfn  
annual account 周年帐目；周年帐目报表；年度决算；年结 I@\lN&HC  
annual accounting date 年结日期 Ng &% o  
annual allowance 每年免税额；年积金；年度津贴；年津 6{K,c@VFd  
annual balance 年度余额 :]K4KFM  
annual disposable income 每年可动用收入 DDQx g  
annual estimates 周年预算 1y&\5kB  
annual fee 年费 >dXGee>'M  
annual general meeting 周年大会 Q>qUk@  
annual growth rate 年增率；每年增长率 t|?ez4/{z  
annual long-term supplement 长期个案每年补助金 *][`@@->  
annual pensionable emolument 可供计算退休金的年薪 yZ7&b&2nLn  
annual report 年报 iO$8:mxm0?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PN%zIk bo  
annual return 周年报表；周年申报表；每年报税表格 MR7}s4o  
Annual Return Rules 《周年报表规则》 n)/z0n!\  
annual review of consumer prices 每年消费物价回顾 BU)U/A8iS  
annual roll-forward basis 逐年延展方式 Wb,KjtX
 
annual salary 年薪 Ju
mgb
 
annual statement 年度报表；年度决算表 &,vcJ{.  
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 "s-"<&>a(  
annuitant 年金受益人 .8g) av+  
annuity 年金 hR n<em  
annuity contract 年金合约 hF?1y`20  
annuity on human life 人寿年金 w_c"@CjkE  
antecedent debt 先前的债项  'c&Ed  
ante-dated cheque 倒填日期支票 }v;V=%N+v  
anticipated expenditure 预期开支 h f)?1z4  
anticipated net profit 预期纯利 yF:1( 4  
anticipated revenue 预期收入 ;a!S!%.h  
anti-inflation measure 反通货膨胀措施 :k]1Lm|
|  
anti-inflationary stance 反通货膨胀立场 g'f@H-KCD  
apparent deficit 表面赤字 1nM  #kJ"  
apparent financial solvency 表面偿债能力 68|E9^`l  
apparent partner 表面合伙人 mUC)gA/  
application for personal assessment 个人入息课税申请书 NX.6px17  
application of fund 资金应用 ;O5zUl-`  
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 tFn)aa~L  
appointed actuary 委任精算师 HWAdhDZ  
appointed auditor 委任核数师；委任审计师 @IKYh{j4  
appointed trustee 委任的受托人 ja'T+!k  
appointer 委任人 9=M$AB  
apportioned pro rata 按比例分摊 g/_5unI}u  
apportionment 分配；分摊 2W(s(-hD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /62!cp/F/D  
apportionment formula 分摊方程式 !n!*/ [}X  
apportionment of estate duty 遗产税的分摊 ,t744k')  
appraisal 估价；评估 (/YHk`v2  
appreciable growth 可观增长 Es`Px_k  
appreciable impact 显着影响 2qN
t,;DQ  
appreciable increase 可观增长 (x|T+c"bAX  
appreciation 增值；升值 h*
a(_11  
appreciation against other currencies 相对其他货币升值  dFc':|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X`/k)N>l  
appreciation tax 增值税 qZh/IW  
appropriation 拨款；拨用；拨付 By,eETU]  
appropriation account 拨款帐目 uZYF(Yu  
Appropriation Bill 拨款法案 ,ng Cv;s  
appropriation-in-aid system 补助拨款办法 }#+^{P3;  
approved assets 核准资产 dQX6(Jj  
approved basket stock 认可一篮子证券 v~C Czg  
approved budget 核准预算 A@('pA85  
approved charitable donation 认可慈善捐款 ~P qM]^  
approved charitable institution 认可慈善机构 ,THw"bm  
approved currency 核准货币；认可货币 `[yKFa I  
approved estimates 核准预算 =%O6:YM   
approved estimates of expenditure 核准开支预算 (L:>\m&NO  
approved overseas insurer 核准海外保险人 I][*j  
approved overseas trust company 核准海外信托公司 Lb-OsKU  
approved pooled investment fund 核准汇集投资基金
Oo~; L,  
approved provident fund scheme 认可公积金计划 UDFDJ m$  
approved provision 核准拨款 3\,4 ]l|  
approved redeemable share 核准可赎回股份 h"W,WxL8  
approved regional stock 认可地区性证券 /}Axf"OE  
approved retirement scheme 认可退休金计划 QIEJ6`  
approved subordinated loan 核准附属贷款 Q{>k1$fkV  
arbitrage 套戥；套汇；套利 RP|`HkP-2  
arbitrageur 套戥者；套汇者 DCa^ u'f  
arbitrary amount 临时款项 =svN#q5s  
arrangement 措施；安排；协定 ~8+ Zs 
  
arrears 欠款 {Xy5 pfW Q  
arrears of pay 欠付薪酬 >'
$Mp<  
arrears of revenue 逾期未收税款；逾期未收的帐项 q i;1L Kc  
articles of association 组织章程；组织细则；组织章程细则 (WJRi:NP?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3}1u
\(Mf  
ascertainment of profit 确定利润 pki%vRY  
"Asia Clear" “亚洲结算系统”