[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 KzQ\A!qG  
allotment notice 股份配售通知；配股通知 oKIry 8'^N  
allotment of shares 股份分配 &^ sgR$m  
allowable 可获宽免；免税的 vG(Gs=.U  
allowable business loss 可扣除的营业亏损 ;79X
#hI  
allowable expenses 可扣税的支出 U9D4 bn D  
allowance 免税额；津贴；备抵；准备金 H61,pr
>  
allowance for debts 债项的免税额 ^A8'YTl  
allowance for depreciation by wear and tear 耗损折旧免税额 [sC]<2
r  
allowance for funeral expenses 殡殓费的免税额 w_po5[]R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yZ[H&>  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^X6fgsjz  
allowance to debtor 给债务人的津贴 7$(>Z^ Em  
alteration of capital 资本更改 O a_2J#~$  
alternate trustee 候补受托人 (k9{&mPJ  
amalgamation 合并 DiK@>$v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <RmI)g>'_^  
ambit of charges 征税范围；收费范围 `~Eo;'(+^  
amended valuation 经修订的估值 s(Of EzsH=  
American Commodities Exchange 美国商品交易所 N[%^0T$  
American Express Bank Limited 美国运通银行 Y{X79Rd   
American Stock Exchange 美国证券交易所 zcGeXX}V?  
amortization 摊销 =J0X{Ovn4z  
amount due from banks 存放银行同业的款项 esH>NH_  
amount due from banks abroad 存放海外银行同业的款项 .6%-Il  
amount due from holding companies 控股公司欠款 D6,rb 9  
amount due from local banks 存放本港银行同业的款项 ]HP aM  
amount due to banks 银行同业的存款 qp*C%U  
amount due to banks abroad 海外银行同业的存款 >]q{vKCAP  
amount due to holding companies 控股公司存款 _B`'1tNx  
amount due to local banks 本港银行同业的存款 \ajy%$;$}  
amount due to outport banks 外埠银行同业的存款 N"2Ire  
amount for note issue 发行纸币的款额 2R&msdF
 
amount of bond 担保契据的款额 ,K Ebnk|i  
amount of consideration 代价款额 :E/]Bjq$;  
amount of contribution 供款数额 etdI:N*x  
amount of indebtedness 负债款额 /,'D4s:Gg  
amount of principal of the loan 贷款本金额 o5gt`H"  
amount of rates chargeable 应征差饷数额 i]8HzKuiW  
amount of share capital 股本额 kP9DCDO`[5  
amount of sums assured 承保款额 G>{ B
ij44  
amount of variation 变动幅度 <syMrXk)R(  
amount of vote 拨款数额 +0mU)4n/  
amount payable 应付款额 cq`v8  
amount receivable 应收款额 + E7s[9/r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *.wX9g9\  
analysis 分析 DVxW2J  
ancillary risk 附属风险 h#9X0u7j  
annual account 周年帐目；周年帐目报表；年度决算；年结 G(F}o]  
annual accounting date 年结日期 42aYM!  
annual allowance 每年免税额；年积金；年度津贴；年津 NF <|3|  
annual balance 年度余额 q"OvuHBSOn  
annual disposable income 每年可动用收入 S6gg(nNe  
annual estimates 周年预算 OosxuAC(  
annual fee 年费 ec/1Z8}p  
annual general meeting 周年大会 ~"89NVk"  
annual growth rate 年增率；每年增长率 l
z.ta!6  
annual long-term supplement 长期个案每年补助金 m@)~.E  
annual pensionable emolument 可供计算退休金的年薪 4QODuyl2H  
annual report 年报 6@?4z Rkz  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d^sS{m\  
annual return 周年报表；周年申报表；每年报税表格 iJE $3  
Annual Return Rules 《周年报表规则》 :@zz5MB5@  
annual review of consumer prices 每年消费物价回顾 >%k:++b{  
annual roll-forward basis 逐年延展方式 [V_Z9-f*  
annual salary 年薪 eO#Kn'5  
annual statement 年度报表；年度决算表 _NQMi4 V(  
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 UU')V   
annuitant 年金受益人 A L|F Bd  
annuity 年金 6('2.^8  
annuity contract 年金合约 =n>&Bl-Bl  
annuity on human life 人寿年金 ~;nh|v/e  
antecedent debt 先前的债项 !, Y1FC  
ante-dated cheque 倒填日期支票 fQcJyX  
anticipated expenditure 预期开支 $s-/![ 6  
anticipated net profit 预期纯利 4{JoeIRyz  
anticipated revenue 预期收入 };"-6e/9  
anti-inflation measure 反通货膨胀措施 `,|"rn#S  
anti-inflationary stance 反通货膨胀立场 K[JbQ30  
apparent deficit 表面赤字 hw /:  
apparent financial solvency 表面偿债能力 Mz,G;x}  
apparent partner 表面合伙人 aI]
EwVz-q  
application for personal assessment 个人入息课税申请书 'E FP/(2J  
application of fund 资金应用 rnW(<t"  
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 ?-w<H!Y7  
appointed actuary 委任精算师 $'#hCs  
appointed auditor 委任核数师；委任审计师 ^$-ID6  
appointed trustee 委任的受托人 y/57 >.3  
appointer 委任人 X}*\/(fzl  
apportioned pro rata 按比例分摊 8."B  
apportionment 分配；分摊 "NR`{1f:O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LUSBRr8  
apportionment formula 分摊方程式 j4h6p(w{  
apportionment of estate duty 遗产税的分摊
wp7<0PP  
appraisal 估价；评估 J{fTx@?(  
appreciable growth 可观增长 &`+tWL6L  
appreciable impact 显着影响 / i[F  
appreciable increase 可观增长 57 (bd0@8  
appreciation 增值；升值 JmL{&  
appreciation against other currencies 相对其他货币升值 Fq\vFt|m<  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IiW*'0H:/  
appreciation tax 增值税 1vw[{.wC  
appropriation 拨款；拨用；拨付 SVKjhZK  
appropriation account 拨款帐目 ,*_=w^;Rr  
Appropriation Bill 拨款法案 jpijnz{M  
appropriation-in-aid system 补助拨款办法 QP HibPP:  
approved assets 核准资产 8$)xxV_zp  
approved basket stock 认可一篮子证券 o~<ith$A*  
approved budget 核准预算 8NCu;s  
approved charitable donation 认可慈善捐款 Msj(>U&}+  
approved charitable institution 认可慈善机构 VZhtx)  
approved currency 核准货币；认可货币 gEr@L  
approved estimates 核准预算 X0a)6HZ{  
approved estimates of expenditure 核准开支预算 h=:Ls]ZU  
approved overseas insurer 核准海外保险人 JmlMfMpXMs  
approved overseas trust company 核准海外信托公司 ')eg6IC0&T  
approved pooled investment fund 核准汇集投资基金 Z SWKVTi  
approved provident fund scheme 认可公积金计划 a}(xZ\n^D;  
approved provision 核准拨款 Cn6<I{`\  
approved redeemable share 核准可赎回股份 ~4-:;8a  
approved regional stock 认可地区性证券 L>xecep  
approved retirement scheme 认可退休金计划 u*n%cXY;J/  
approved subordinated loan 核准附属贷款 >#pZ`oPEAv  
arbitrage 套戥；套汇；套利 Klr+\R@(n  
arbitrageur 套戥者；套汇者 |.]sL0;4Z  
arbitrary amount 临时款项 Q`= ,&;T>  
arrangement 措施；安排；协定 K"fr4xHq  
arrears 欠款 )?d(7d-l  
arrears of pay 欠付薪酬 rnNB!T  
arrears of revenue 逾期未收税款；逾期未收的帐项 N{kp^Byim0  
articles of association 组织章程；组织细则；组织章程细则 nulLK28q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \3K%>   
ascertainment of profit 确定利润 C?OqS+  
"Asia Clear" “亚洲结算系统”