[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 pIKSs<IP  
allotment notice 股份配售通知；配股通知 ?
x0pe4^If  
allotment of shares 股份分配 {vN}<f`  
allowable 可获宽免；免税的 ^-a8V
'  
allowable business loss 可扣除的营业亏损 n9\]S7]52  
allowable expenses 可扣税的支出 -#Z bR  
allowance 免税额；津贴；备抵；准备金 V86Xg:?7  
allowance for debts 债项的免税额 ]d] JXt?)i  
allowance for depreciation by wear and tear 耗损折旧免税额 D^-7JbE]  
allowance for funeral expenses 殡殓费的免税额 Eb=#9f%y>&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A?oXqb  
allowance for repairs and outgoings 修葺及支出方面的免税额 G_dsrpI=N  
allowance to debtor 给债务人的津贴 hAjM1UQ,Y  
alteration of capital 资本更改 (}
5S  
alternate trustee 候补受托人 l?q%?v8  
amalgamation 合并 C^z\([k0er  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]Y| 9?9d  
ambit of charges 征税范围；收费范围 &k1T08C*  
amended valuation 经修订的估值 ) 9oH,gZ  
American Commodities Exchange 美国商品交易所 7]%Ypv$  
American Express Bank Limited 美国运通银行 !2|=PB' M  
American Stock Exchange 美国证券交易所 C(id=F  
amortization 摊销 wfP5@!I  
amount due from banks 存放银行同业的款项 k,
uK6$Z  
amount due from banks abroad 存放海外银行同业的款项 W},b{NT  
amount due from holding companies 控股公司欠款 V`-vR2(  
amount due from local banks 存放本港银行同业的款项 2Gs$?}"a  
amount due to banks 银行同业的存款 nWvuaQ0}  
amount due to banks abroad 海外银行同业的存款 {h KjD"?  
amount due to holding companies 控股公司存款 at
W'  
amount due to local banks 本港银行同业的存款 S i
nl  
amount due to outport banks 外埠银行同业的存款 7'-j%!#w  
amount for note issue 发行纸币的款额 thqS*I'#g  
amount of bond 担保契据的款额 gXH[$guf  
amount of consideration 代价款额 ,o7hk{fR*  
amount of contribution 供款数额 z 8*8OWM  
amount of indebtedness 负债款额 >2?aZ`r+  
amount of principal of the loan 贷款本金额 o1/lZm{\~n  
amount of rates chargeable 应征差饷数额 )C.yF)Ql  
amount of share capital 股本额 wfjc/u9W6R  
amount of sums assured 承保款额 4W#
E`9 6u  
amount of variation 变动幅度 KA276#  
amount of vote 拨款数额 ]O:N-Y  
amount payable 应付款额 O`$#Pg  
amount receivable 应收款额 cFagz* !  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fN "tA  
analysis 分析 cM_Fp  
ancillary risk 附属风险 Ji;mHFZ*FU  
annual account 周年帐目；周年帐目报表；年度决算；年结 M@thI%lR  
annual accounting date 年结日期 $y?k
[Y-~  
annual allowance 每年免税额；年积金；年度津贴；年津 NA.1QQ;e  
annual balance 年度余额 "|m|E/Z-9  
annual disposable income 每年可动用收入 =q"eU=9  
annual estimates 周年预算 oy<
J6  
annual fee 年费 a0*2) uL}  
annual general meeting 周年大会 h)v^q: ='  
annual growth rate 年增率；每年增长率 1KYN>s:  
annual long-term supplement 长期个案每年补助金 rz(0:vxwA  
annual pensionable emolument 可供计算退休金的年薪 m4[g6pNx~  
annual report 年报 ;p ]y)3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \NqEw@91B  
annual return 周年报表；周年申报表；每年报税表格 w18RA#Zo/  
Annual Return Rules 《周年报表规则》 Y?#i{ixX6n  
annual review of consumer prices 每年消费物价回顾 F.)!3YE  
annual roll-forward basis 逐年延展方式 $iM=4 3W  
annual salary 年薪 7rHS^8'H&  
annual statement 年度报表；年度决算表 V5D`eX 9  
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 jvVi%k  
annuitant 年金受益人 fB+b}aoV  
annuity 年金 "*7C`y5&P  
annuity contract 年金合约 *g;-H&`  
annuity on human life 人寿年金 F8+e,x  
antecedent debt 先前的债项 5v^L9!`@%v  
ante-dated cheque 倒填日期支票 #~Q8M*~@  
anticipated expenditure 预期开支 1zktU.SZ  
anticipated net profit 预期纯利 [k]|Qink  
anticipated revenue 预期收入 s~},y]YV  
anti-inflation measure 反通货膨胀措施 d/7lefF  
anti-inflationary stance 反通货膨胀立场 {[
(pWd%J  
apparent deficit 表面赤字 #ycL'T`X%  
apparent financial solvency 表面偿债能力 $gMCR b,  
apparent partner 表面合伙人 <SVmOmJ-K  
application for personal assessment 个人入息课税申请书 dZGbC9  
application of fund 资金应用 =w<v3wWN4  
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  l>v{  
appointed actuary 委任精算师 &!35/:~uD  
appointed auditor 委任核数师；委任审计师 l oqvi  
appointed trustee 委任的受托人 :Y)to/h
 
appointer 委任人 :
[M[(  
apportioned pro rata 按比例分摊 nEy]`  
apportionment 分配；分摊 4%*hGh=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;TZGC).6  
apportionment formula 分摊方程式 !5x Ly6=}  
apportionment of estate duty 遗产税的分摊 ^t'3rft  
appraisal 估价；评估 }iIbc
A  
appreciable growth 可观增长 P ,K\  
appreciable impact 显着影响 s>z2  k  
appreciable increase 可观增长 uv4 _:   
appreciation 增值；升值 |)@N-f:E  
appreciation against other currencies 相对其他货币升值 R#4^s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AV@\ +0  
appreciation tax 增值税 bO49GEUT _  
appropriation 拨款；拨用；拨付 #/j={*-  
appropriation account 拨款帐目 m%Qqm TH  
Appropriation Bill 拨款法案 )Mz
t3u  
appropriation-in-aid system 补助拨款办法 @XOi62(  
approved assets 核准资产 hbuZaxo<  
approved basket stock 认可一篮子证券 2w?G.pO#  
approved budget 核准预算 Xy#VQ{!  
approved charitable donation 认可慈善捐款 oVZ4bRl   
approved charitable institution 认可慈善机构 T{*^_  
approved currency 核准货币；认可货币  }sMW3'V  
approved estimates 核准预算 n_$yV:MuT!  
approved estimates of expenditure 核准开支预算 .R5/8VuHF  
approved overseas insurer 核准海外保险人 h'^FrWaU/  
approved overseas trust company 核准海外信托公司 >,h1N$A+  
approved pooled investment fund 核准汇集投资基金 zj]b&In6;  
approved provident fund scheme 认可公积金计划 $<e +r$1  
approved provision 核准拨款 {e]NU<G ,  
approved redeemable share 核准可赎回股份 p27p~b&  
approved regional stock 认可地区性证券 A
|<;  
approved retirement scheme 认可退休金计划 9y"TDo  
approved subordinated loan 核准附属贷款 "@/ba!L+  
arbitrage 套戥；套汇；套利 Bt>}LLBS2  
arbitrageur 套戥者；套汇者 Rlw9$/D!Z  
arbitrary amount 临时款项 -[.PH M6+?  
arrangement 措施；安排；协定 '\*A"8;h  
arrears 欠款 a@|.;#FF  
arrears of pay 欠付薪酬 r#xk`a
 
arrears of revenue 逾期未收税款；逾期未收的帐项 ]+IVSxa!u  
articles of association 组织章程；组织细则；组织章程细则 \7E`QY4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @;9( )ad  
ascertainment of profit 确定利润 $e/*/.  
"Asia Clear" “亚洲结算系统”