[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 5Go&+|cvJ  
allotment notice 股份配售通知；配股通知 +89s+4Jn  
allotment of shares 股份分配 ;_lEu" -  
allowable 可获宽免；免税的 qi\!<clv  
allowable business loss 可扣除的营业亏损 * |RQ )  
allowable expenses 可扣税的支出 I%NPc4p  
allowance 免税额；津贴；备抵；准备金 e:Zc-  
allowance for debts 债项的免税额 [~ sXjaL8  
allowance for depreciation by wear and tear 耗损折旧免税额 q1Si*?2W  
allowance for funeral expenses 殡殓费的免税额 XACbDKyS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xPY/J#X$  
allowance for repairs and outgoings 修葺及支出方面的免税额 @]#0jiS  
allowance to debtor 给债务人的津贴 "3*Chc  
alteration of capital 资本更改 o
AkF  
alternate trustee 候补受托人 w`vJE!4B  
amalgamation 合并 yVyh'd:Ik  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _G!lQ)
1  
ambit of charges 征税范围；收费范围 *JX)q  
amended valuation 经修订的估值 *@q+A1P7@  
American Commodities Exchange 美国商品交易所 d))(hk:  
American Express Bank Limited 美国运通银行 Hb3+$vJ^  
American Stock Exchange 美国证券交易所 n7"e 79  
amortization 摊销 FBM 73D@`  
amount due from banks 存放银行同业的款项 ,x?H]a )  
amount due from banks abroad 存放海外银行同业的款项 HV`{YuP  
amount due from holding companies 控股公司欠款 0(|BQ'4~H  
amount due from local banks 存放本港银行同业的款项 bUC-}  
amount due to banks 银行同业的存款 Hut au^l  
amount due to banks abroad 海外银行同业的存款 )*I=>v.Jq  
amount due to holding companies 控股公司存款 X3DXEeBEL  
amount due to local banks 本港银行同业的存款 YWSo:)LY  
amount due to outport banks 外埠银行同业的存款 l[O!_bH  
amount for note issue 发行纸币的款额 |i"A!rW  
amount of bond 担保契据的款额 z^Nnt  
amount of consideration 代价款额 \#[W8k<Z  
amount of contribution 供款数额 FX"%  
amount of indebtedness 负债款额 8x jJ  
amount of principal of the loan 贷款本金额 zi23k=  
amount of rates chargeable 应征差饷数额 ~pn9x;N%H  
amount of share capital 股本额 :z^ps0  
amount of sums assured 承保款额 {4 !%'~  
amount of variation 变动幅度 N5rY*S  
amount of vote 拨款数额 UAT46  
amount payable 应付款额 z= -u89]  
amount receivable 应收款额 K,[g<7X5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aW7{T6
.,  
analysis 分析 ;^:9huN  
ancillary risk 附属风险 !ZbNW4rIP  
annual account 周年帐目；周年帐目报表；年度决算；年结 X-! yi  
annual accounting date 年结日期 e0HG"z4  
annual allowance 每年免税额；年积金；年度津贴；年津 jMUE&/k  
annual balance 年度余额 :b;2
iB VB  
annual disposable income 每年可动用收入 2#LcL  
annual estimates 周年预算 WIXzxI<)  
annual fee 年费 I]>-~_  
annual general meeting 周年大会 ^>uzMR!q5  
annual growth rate 年增率；每年增长率 Dn _D6H  
annual long-term supplement 长期个案每年补助金 j?1\E9&4-Q  
annual pensionable emolument 可供计算退休金的年薪 PG9won5_  
annual report 年报 l/yLSGjM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <pGPuw|~I  
annual return 周年报表；周年申报表；每年报税表格 .s|n}{D_i  
Annual Return Rules 《周年报表规则》 6g!#"=ls;  
annual review of consumer prices 每年消费物价回顾 [kzcsJ'/e  
annual roll-forward basis 逐年延展方式 2](R}  
annual salary 年薪 ]DdD FLM  
annual statement 年度报表；年度决算表 MQ2gzKw>  
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 qFW- ~T  
annuitant 年金受益人 A6}M F  
annuity 年金 +&tY&dQQB  
annuity contract 年金合约 it\{#rb=4  
annuity on human life 人寿年金 B_M)<Ad  
antecedent debt 先前的债项 m?xzx^xs/  
ante-dated cheque 倒填日期支票 UuAn`oYhV  
anticipated expenditure 预期开支 g?UG6mFbE  
anticipated net profit 预期纯利 Giz9jzF\  
anticipated revenue 预期收入 uJMF\G=nb  
anti-inflation measure 反通货膨胀措施 -:m;ePK  
anti-inflationary stance 反通货膨胀立场 %,MCnu&Z  
apparent deficit 表面赤字 Eszwg  
apparent financial solvency 表面偿债能力 '/SMq
mi  
apparent partner 表面合伙人 kj
N9(&D  
application for personal assessment 个人入息课税申请书 [X)+(-J  
application of fund 资金应用 ! 2"zz/N{  
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 7i~::Z <  
appointed actuary 委任精算师 8nQlmWpJ  
appointed auditor 委任核数师；委任审计师 y<k-d
br  
appointed trustee 委任的受托人 {gl-tRC3  
appointer 委任人 q#I/N$F  
apportioned pro rata 按比例分摊 ]1%H.pF  
apportionment 分配；分摊 gGN[AqR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .%3bXK+F  
apportionment formula 分摊方程式 'Y6{89y  
apportionment of estate duty 遗产税的分摊 NaG1j+LN  
appraisal 估价；评估 B8Jev\_  
appreciable growth 可观增长 zUXqTcj  
appreciable impact 显着影响 Pf6rr9  
appreciable increase 可观增长 '/b,3:  
appreciation 增值；升值 b.h~QyI/W  
appreciation against other currencies 相对其他货币升值 17H_>a
\`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gnNMuqt  
appreciation tax 增值税 6,uW{l8L  
appropriation 拨款；拨用；拨付 *FR Eh@R
 
appropriation account 拨款帐目 &pK1S>t  
Appropriation Bill 拨款法案  nq8mzI  
appropriation-in-aid system 补助拨款办法 <|B h;;  
approved assets 核准资产 sqei(OXy  
approved basket stock 认可一篮子证券 -a]oN:ERb  
approved budget 核准预算 "f~S3?^!2  
approved charitable donation 认可慈善捐款 m}]"TFzoVM  
approved charitable institution 认可慈善机构 ]&yO>\MgJB  
approved currency 核准货币；认可货币 w@nN3U+  
approved estimates 核准预算 Ws4aCH1  
approved estimates of expenditure 核准开支预算  #It{B  
approved overseas insurer 核准海外保险人 :doP66["!  
approved overseas trust company 核准海外信托公司 +kH*BhSj  
approved pooled investment fund 核准汇集投资基金 #; E,>0  
approved provident fund scheme 认可公积金计划 C$aiOK-]+  
approved provision 核准拨款 0+;.T1?  
approved redeemable share 核准可赎回股份 joAR;J  
approved regional stock 认可地区性证券 G#)>D$Ck#  
approved retirement scheme 认可退休金计划 B~lrd#qC  
approved subordinated loan 核准附属贷款 WY?(C@>s  
arbitrage 套戥；套汇；套利 /t%IU  
arbitrageur 套戥者；套汇者 JV/K ouL  
arbitrary amount 临时款项 /^DDU!=(<  
arrangement 措施；安排；协定 #_QvnQ?I  
arrears 欠款 ^]Lr_k  
arrears of pay 欠付薪酬 7zVaj"N(  
arrears of revenue 逾期未收税款；逾期未收的帐项 Bg"b,&/^u  
articles of association 组织章程；组织细则；组织章程细则 %K;,qS'N_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %xyt4}-)m  
ascertainment of profit 确定利润 xI<Dc*G  
"Asia Clear" “亚洲结算系统”