[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 4Dv42fO  
allotment notice 股份配售通知；配股通知 0[!38  
allotment of shares 股份分配 
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allowable 可获宽免；免税的 jHpFl4VPz  
allowable business loss 可扣除的营业亏损 f/]g@/`  
allowable expenses 可扣税的支出 (\ Gs7  
allowance 免税额；津贴；备抵；准备金 "kkZK=}Nv  
allowance for debts 债项的免税额 N}7tjk  
allowance for depreciation by wear and tear 耗损折旧免税额 Jtl[9qe#]  
allowance for funeral expenses 殡殓费的免税额 T^.W'  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X-J<gI(Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 <'<{|$Pw  
allowance to debtor 给债务人的津贴 2w67>w\  
alteration of capital 资本更改 S<DS|qOo  
alternate trustee 候补受托人 Cs8e("w  
amalgamation 合并 ZH=oQV)6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 APY *SeIV  
ambit of charges 征税范围；收费范围 dS" %( ?o  
amended valuation 经修订的估值 7VKTI:5y  
American Commodities Exchange 美国商品交易所 ^r0mx{i&  
American Express Bank Limited 美国运通银行 5mF"nY&lI  
American Stock Exchange 美国证券交易所 VD-2{em  
amortization 摊销 NR Z>03w  
amount due from banks 存放银行同业的款项 y1+~IjY  
amount due from banks abroad 存放海外银行同业的款项 2?nhkast#=  
amount due from holding companies 控股公司欠款 nh+f,HtSt  
amount due from local banks 存放本港银行同业的款项 PH3#\ v.   
amount due to banks 银行同业的存款 mLL?n)   
amount due to banks abroad 海外银行同业的存款 ]BBL=$*  
amount due to holding companies 控股公司存款 3*$)9'  
amount due to local banks 本港银行同业的存款 FT.;}!"l  
amount due to outport banks 外埠银行同业的存款 m@^!?/as  
amount for note issue 发行纸币的款额 Irnfr\l.  
amount of bond 担保契据的款额 [G[|auKF  
amount of consideration 代价款额 |HMpVT-;j  
amount of contribution 供款数额 -A17tC20J1  
amount of indebtedness 负债款额 'hl4cHk14  
amount of principal of the loan 贷款本金额 6zJfsKf$  
amount of rates chargeable 应征差饷数额 "8h7"WR  
amount of share capital 股本额 5cE
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amount of sums assured 承保款额 o$-!E(p  
amount of variation 变动幅度 CN, oH4IU  
amount of vote 拨款数额 J)leRR&  
amount payable 应付款额 cN\Fg
bt  
amount receivable 应收款额 %wuD4PRK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vZl]C%  
analysis 分析 @>sZ'M2mq  
ancillary risk 附属风险 aZ{]t:]  
annual account 周年帐目；周年帐目报表；年度决算；年结 CDTM<0`%  
annual accounting date 年结日期 ET 2@dY~  
annual allowance 每年免税额；年积金；年度津贴；年津 wc#E:GJcK  
annual balance 年度余额 y,QJy=?  
annual disposable income 每年可动用收入  +*aZ9g  
annual estimates 周年预算 -r!sY+Z>  
annual fee 年费 bI"_hvcFp  
annual general meeting 周年大会 }{.0mu9  
annual growth rate 年增率；每年增长率 Wy`ve~y  
annual long-term supplement 长期个案每年补助金 #N'W+M /  
annual pensionable emolument 可供计算退休金的年薪 &?xZHr`  
annual report 年报 3.?kxac  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ht1d[  
annual return 周年报表；周年申报表；每年报税表格 HM(S}>  
Annual Return Rules 《周年报表规则》 5p7 ?e3  
annual review of consumer prices 每年消费物价回顾 BQfq]ti  
annual roll-forward basis 逐年延展方式 e7^B3FOx  
annual salary 年薪 @ =M:RA  
annual statement 年度报表；年度决算表 w( ^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .sOEqwO}>  
annuitant 年金受益人 hPB^|#}  
annuity 年金 k6?;D_dm  
annuity contract 年金合约 ?|;q=p`t-  
annuity on human life 人寿年金 3</gK$f2  
antecedent debt 先前的债项 s}3`%?,6y  
ante-dated cheque 倒填日期支票 kED1s's  
anticipated expenditure 预期开支 shAoib?Kw:  
anticipated net profit 预期纯利 H]x-s  
anticipated revenue 预期收入 fT.GYvt`  
anti-inflation measure 反通货膨胀措施 :|tWKA  
anti-inflationary stance 反通货膨胀立场 :ENdF `nC  
apparent deficit 表面赤字 B3V;  
apparent financial solvency 表面偿债能力 ,'f^K!iA   
apparent partner 表面合伙人 0;V "64U  
application for personal assessment 个人入息课税申请书 @z-%:J/$  
application of fund 资金应用 n+XLZf#  
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>I_=F  
appointed actuary 委任精算师 /e
O:1c  
appointed auditor 委任核数师；委任审计师 GWvw<`4  
appointed trustee 委任的受托人 Y%1 94fY$
 
appointer 委任人 tvlrUp  
apportioned pro rata 按比例分摊 f"}g5eg+  
apportionment 分配；分摊 O ;dtz\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'C2X9/!,  
apportionment formula 分摊方程式 8h%oJ4da  
apportionment of estate duty 遗产税的分摊 %Y:"5fH  
appraisal 估价；评估 :+qd>;yf#  
appreciable growth 可观增长 NrK.DY4  
appreciable impact 显着影响 5Y(<T~  
appreciable increase 可观增长 hRwj-N%C  
appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值 =+z+`
ot  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^tTASK  
appreciation tax 增值税 9-3, DxZ}  
appropriation 拨款；拨用；拨付 bQlvb  
appropriation account 拨款帐目 ("r\3Mvs  
Appropriation Bill 拨款法案 rV_i|  
appropriation-in-aid system 补助拨款办法 {TL.2  
approved assets 核准资产 o ^ zrF  
approved basket stock 认可一篮子证券 31^
Jg  
approved budget 核准预算 !Soz??~o/  
approved charitable donation 认可慈善捐款 uSgR|b;R]  
approved charitable institution 认可慈善机构 0;Oe&Y  
approved currency 核准货币；认可货币 JuKG#F#,  
approved estimates 核准预算 2if7|o$=  
approved estimates of expenditure 核准开支预算 [2$mo;E?  
approved overseas insurer 核准海外保险人 F(?O7z"d  
approved overseas trust company 核准海外信托公司 |ns B'Q  
approved pooled investment fund 核准汇集投资基金 1]A$  
approved provident fund scheme 认可公积金计划 'EHtA9M  
approved provision 核准拨款 .mbqsb]&Y  
approved redeemable share 核准可赎回股份 y<g1q"F  
approved regional stock 认可地区性证券 Z Qk!Ia7  
approved retirement scheme 认可退休金计划 n "bii7h  
approved subordinated loan 核准附属贷款 tiGBjTPt  
arbitrage 套戥；套汇；套利 DYDeb i6  
arbitrageur 套戥者；套汇者 HSk_'g(\0  
arbitrary amount 临时款项 gHo sPY[  
arrangement 措施；安排；协定 lD SF  
arrears 欠款 }6_*i!68"U  
arrears of pay 欠付薪酬 @tvz9N  
arrears of revenue 逾期未收税款；逾期未收的帐项 (QTF+~)  
articles of association 组织章程；组织细则；组织章程细则 <I#nwoHN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZfMs6`Wv 1  
ascertainment of profit 确定利润 *\(MG|S  
"Asia Clear" “亚洲结算系统”