[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 s.N/2F&*W  
allotment notice 股份配售通知；配股通知 sF?TmBQ*  
allotment of shares 股份分配 {Y=WW7:Qx  
allowable 可获宽免；免税的 )SRefW .v  
allowable business loss 可扣除的营业亏损 |5~#&v_  
allowable expenses 可扣税的支出 )<;Y-u.UW  
allowance 免税额；津贴；备抵；准备金 l
2rd9-T  
allowance for debts 债项的免税额 u4F5h PO]  
allowance for depreciation by wear and tear 耗损折旧免税额 =eXU@B  
allowance for funeral expenses 殡殓费的免税额 E}Z/*lX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OXSmt DvJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 37 ,  
allowance to debtor 给债务人的津贴 x_6[P2"PP  
alteration of capital 资本更改 xH(lm2kvT  
alternate trustee 候补受托人 pW@Pt 3u  
amalgamation 合并 E+R1 !.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +wvWwie  
ambit of charges 征税范围；收费范围 ith 3=`3  
amended valuation 经修订的估值 K'Tm_"[u  
American Commodities Exchange 美国商品交易所 ] (9 Xvy  
American Express Bank Limited 美国运通银行 &5spTMw8  
American Stock Exchange 美国证券交易所 rc>4vB_ha  
amortization 摊销 6YLj^w] %  
amount due from banks 存放银行同业的款项 @6F#rz  
amount due from banks abroad 存放海外银行同业的款项 >:S?Mnv6  
amount due from holding companies 控股公司欠款 \y)rt )  
amount due from local banks 存放本港银行同业的款项 C]eSizS.  
amount due to banks 银行同业的存款 ~'iHo]9O  
amount due to banks abroad 海外银行同业的存款 %C'?@,7C  
amount due to holding companies 控股公司存款 }Jve cRtg1  
amount due to local banks 本港银行同业的存款 ]kG"ubHV?h  
amount due to outport banks 外埠银行同业的存款 .TMs bZ|j  
amount for note issue 发行纸币的款额 o]` *M|  
amount of bond 担保契据的款额 4 \K7xM!  
amount of consideration 代价款额 8'.Hyy@;  
amount of contribution 供款数额 EXw
o,?I  
amount of indebtedness 负债款额 T`.O'!  
amount of principal of the loan 贷款本金额 /-ch`u md  
amount of rates chargeable 应征差饷数额 iNz=e=+Si  
amount of share capital 股本额 HU}7zK2  
amount of sums assured 承保款额 1onM j  
amount of variation 变动幅度 kg~mgMR+w  
amount of vote 拨款数额 +p_CN*10H  
amount payable 应付款额 =wHVsdNCN  
amount receivable 应收款额 *_{j=sd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eV"h0_ox  
analysis 分析 _AYK435>N  
ancillary risk 附属风险 ?)?Ng}  
annual account 周年帐目；周年帐目报表；年度决算；年结 %~JJ.&  
annual accounting date 年结日期 wj<6kG  
annual allowance 每年免税额；年积金；年度津贴；年津 ooL!TSGD  
annual balance 年度余额 fue( UMF~  
annual disposable income 每年可动用收入 .E1rqBG  
annual estimates 周年预算 E7Ul;d  
annual fee 年费 gQelD6c
 
annual general meeting 周年大会 d(x\^z  
annual growth rate 年增率；每年增长率
eRstD>r  
annual long-term supplement 长期个案每年补助金 Uq,^Wy  
annual pensionable emolument 可供计算退休金的年薪 5 +YH.4R  
annual report 年报 B6nX$T4zP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {G0T$,'DR  
annual return 周年报表；周年申报表；每年报税表格 ksqQM
 
Annual Return Rules 《周年报表规则》 <8i//HOE  
annual review of consumer prices 每年消费物价回顾 S6M}WR^,  
annual roll-forward basis 逐年延展方式 <X^
@*79m  
annual salary 年薪 K?Nhi^f"L  
annual statement 年度报表；年度决算表 ]G=L=D^cK  
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 <QAFL uey  
annuitant 年金受益人 V`d,qn)i  
annuity 年金 L>&t|T2  
annuity contract 年金合约 ,~$p,ALwN7  
annuity on human life 人寿年金 sPQQ"|wU  
antecedent debt 先前的债项 $}q23  
ante-dated cheque 倒填日期支票 \?ZB]*Fu  
anticipated expenditure 预期开支 ~&_z2|UXp  
anticipated net profit 预期纯利 vHc%z$-d  
anticipated revenue 预期收入 =sU<S,a*  
anti-inflation measure 反通货膨胀措施 c(m<h+2VL  
anti-inflationary stance 反通货膨胀立场 $q{!5-e  
apparent deficit 表面赤字 3`|@H-c9  
apparent financial solvency 表面偿债能力 ")5":V~fN  
apparent partner 表面合伙人 r:'.nhe  
application for personal assessment 个人入息课税申请书 w"|L:8  
application of fund 资金应用 k[YS8g-Q  
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 8.=BaNU  
appointed actuary 委任精算师 EIAc@ $4  
appointed auditor 委任核数师；委任审计师 $am$EU?s  
appointed trustee 委任的受托人 -%CP@dAk  
appointer 委任人 uc\Kg 1{  
apportioned pro rata 按比例分摊 (vnAbR#e  
apportionment 分配；分摊 CL;}IBd a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uEP*iPLD@  
apportionment formula 分摊方程式 J#(LlCs?@c  
apportionment of estate duty 遗产税的分摊 6=/F$|  
appraisal 估价；评估 9uO 2Mm  
appreciable growth 可观增长 .},'~NM]  
appreciable impact 显着影响 w<3#1/g!2B  
appreciable increase 可观增长 ~?Pw& K2  
appreciation 增值；升值 6]N;r5n  
appreciation against other currencies 相对其他货币升值 fu ,}1Mq#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (@VMH !3  
appreciation tax 增值税 EjR9JUu  
appropriation 拨款；拨用；拨付 X-K h(Z  
appropriation account 拨款帐目 )[IC?U:5I  
Appropriation Bill 拨款法案 "| g>'wM*  
appropriation-in-aid system 补助拨款办法 =zPCrEk0  
approved assets 核准资产 vWv"  
approved basket stock 认可一篮子证券 xml7Uarc  
approved budget 核准预算 ,Vm < rK  
approved charitable donation 认可慈善捐款 50wulGJud  
approved charitable institution 认可慈善机构 c_pr  
approved currency 核准货币；认可货币 9T9!kb  
approved estimates 核准预算 Lv7(st%`  
approved estimates of expenditure 核准开支预算  A,<E\  
approved overseas insurer 核准海外保险人 uyWunpT  
approved overseas trust company 核准海外信托公司 Pn1^NUMZJ  
approved pooled investment fund 核准汇集投资基金 783,s_  
approved provident fund scheme 认可公积金计划 v$v-2y'%  
approved provision 核准拨款 HM1Fz\Sf  
approved redeemable share 核准可赎回股份
LL|r A:  
approved regional stock 认可地区性证券 ]:-mbgW  
approved retirement scheme 认可退休金计划 P|E| $)m  
approved subordinated loan 核准附属贷款 O _ gGf  
arbitrage 套戥；套汇；套利 ZvX*t)VjTz  
arbitrageur 套戥者；套汇者 %)1?TU  
arbitrary amount 临时款项 M FMs[+2_o  
arrangement 措施；安排；协定 |aS.a&vwR  
arrears 欠款 H$t_Xw==  
arrears of pay 欠付薪酬 RSRS wkC  
arrears of revenue 逾期未收税款；逾期未收的帐项 ltSU fI  
articles of association 组织章程；组织细则；组织章程细则 Hzz %3}E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o5PO=AN  
ascertainment of profit 确定利润 eC4[AX6e  
"Asia Clear" “亚洲结算系统”