[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 (&-!l2  
allotment notice 股份配售通知；配股通知 HT=-mwa_]  
allotment of shares 股份分配 CJ
[^Fi?CH  
allowable 可获宽免；免税的 N#4"P:Sv  
allowable business loss 可扣除的营业亏损 OW1\@CC-69  
allowable expenses 可扣税的支出 \kVi&X=q:  
allowance 免税额；津贴；备抵；准备金 35fsr=  
allowance for debts 债项的免税额 7& G#&d  
allowance for depreciation by wear and tear 耗损折旧免税额 1A;f[Rze  
allowance for funeral expenses 殡殓费的免税额 qZDP-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M07==R7  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q%^!j_#  
allowance to debtor 给债务人的津贴 J+0T8 ?A  
alteration of capital 资本更改 ttA0* >'  
alternate trustee 候补受托人 P)&qy .+E0  
amalgamation 合并 w]
Z:Y`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p& +w  
ambit of charges 征税范围；收费范围 QAKA3{-(  
amended valuation 经修订的估值 Sv|jR r'  
American Commodities Exchange 美国商品交易所 n~G-X  
American Express Bank Limited 美国运通银行 p+O,C{^f  
American Stock Exchange 美国证券交易所 Y8%*S%yO  
amortization 摊销 _q1E4z  
amount due from banks 存放银行同业的款项 cXG$zwS\  
amount due from banks abroad 存放海外银行同业的款项 G7d)X^q!xS  
amount due from holding companies 控股公司欠款 =@0/.oSD  
amount due from local banks 存放本港银行同业的款项 W>(p4m  
amount due to banks 银行同业的存款 8+OcM ;0  
amount due to banks abroad 海外银行同业的存款 CWS&f g%o{  
amount due to holding companies 控股公司存款 xE%sPWbj  
amount due to local banks 本港银行同业的存款 /U =eB?>  
amount due to outport banks 外埠银行同业的存款 dSw%Qv*y  
amount for note issue 发行纸币的款额 #a=~a=c(^  
amount of bond 担保契据的款额  N2Q%/}+,  
amount of consideration 代价款额 x*2I]4  
amount of contribution 供款数额 e95@4f^K2  
amount of indebtedness 负债款额 -|nHwSrCZ/  
amount of principal of the loan 贷款本金额 0dKi25J  
amount of rates chargeable 应征差饷数额 %:hU:+G E  
amount of share capital 股本额 "`8~qZ7k  
amount of sums assured 承保款额 bO\E)%zp  
amount of variation 变动幅度 e!JC5Al7  
amount of vote 拨款数额 :~{x'`czJ  
amount payable 应付款额 3X A8\Mg  
amount receivable 应收款额 ,CA3Q.y>|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a.!|A(zw  
analysis 分析 W2G@-`,  
ancillary risk 附属风险 w*7BiZ{s<  
annual account 周年帐目；周年帐目报表；年度决算；年结 }Gg:y?  
annual accounting date 年结日期 K~ShV  
annual allowance 每年免税额；年积金；年度津贴；年津 F9 q9BH  
annual balance 年度余额 La#otuw+?  
annual disposable income 每年可动用收入 1feS/l$
  
annual estimates 周年预算 ?wQaM3 |^:  
annual fee 年费 WyDL ah^/  
annual general meeting 周年大会 UpIt"+d2&  
annual growth rate 年增率；每年增长率 6Om)e=gU/  
annual long-term supplement 长期个案每年补助金 8KhE`C9z  
annual pensionable emolument 可供计算退休金的年薪 wc.T;(  
annual report 年报 :Mq-4U.e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "<5su5]  
annual return 周年报表；周年申报表；每年报税表格 I!OV+utF  
Annual Return Rules 《周年报表规则》 ; &v~tD7  
annual review of consumer prices 每年消费物价回顾 &]mZp&  
annual roll-forward basis 逐年延展方式 t
V5Uz&:b  
annual salary 年薪 FSn&N2[D  
annual statement 年度报表；年度决算表 FqT2+VO~  
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 X=U>r  
annuitant 年金受益人 qS{E+
)P  
annuity 年金 vsL)E:0  
annuity contract 年金合约 6 (@U+`  
annuity on human life 人寿年金 v;m}<3@'  
antecedent debt 先前的债项 /<WK2G  
ante-dated cheque 倒填日期支票 GIGC,zP@k  
anticipated expenditure 预期开支 fXJbC+  
anticipated net profit 预期纯利 \uTy\KA  
anticipated revenue 预期收入 ?rG>SA>o  
anti-inflation measure 反通货膨胀措施 S_ Pa .  
anti-inflationary stance 反通货膨胀立场
L 2k?Pl  
apparent deficit 表面赤字 ,J63?EQ3  
apparent financial solvency 表面偿债能力 gZLzE*NZ  
apparent partner 表面合伙人 @CJ`T&  
application for personal assessment 个人入息课税申请书 ~$\9T.tre2  
application of fund 资金应用 [^4)3cj7}  
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 4I97<zmrT  
appointed actuary 委任精算师 ,m)k;co^  
appointed auditor 委任核数师；委任审计师 Ja@zeD)f"  
appointed trustee 委任的受托人 u6#=<FD/}  
appointer 委任人 R&`; C<6}D  
apportioned pro rata 按比例分摊 ToVi;  
apportionment 分配；分摊 |)pRkn8x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y$7vJl.uS/  
apportionment formula 分摊方程式 5!p of\/a  
apportionment of estate duty 遗产税的分摊 <*4BT}r,^2  
appraisal 估价；评估 ;I^+u0ga  
appreciable growth 可观增长 ra4$/@3n  
appreciable impact 显着影响 I}S~,4  
appreciable increase 可观增长 {-fhp@;  
appreciation 增值；升值 v.Y?<=E+<d  
appreciation against other currencies 相对其他货币升值 MY]<^/Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WE|-zo  
appreciation tax 增值税 %Ct^{k~1  
appropriation 拨款；拨用；拨付 (-:lO{@FsC  
appropriation account 拨款帐目 +KzbaBK  
Appropriation Bill 拨款法案
{#,eD  
appropriation-in-aid system 补助拨款办法 8o SNnT  
approved assets 核准资产 & eqeQD6  
approved basket stock 认可一篮子证券 [$<\*d/  
approved budget 核准预算 ~5Cid)Q}@o  
approved charitable donation 认可慈善捐款 % >\v6ea  
approved charitable institution 认可慈善机构 c :{#
H9  
approved currency 核准货币；认可货币 UbnX%2TW  
approved estimates 核准预算 \69h>h  
approved estimates of expenditure 核准开支预算 G'M;]R9EP  
approved overseas insurer 核准海外保险人 TJY [s-
 
approved overseas trust company 核准海外信托公司 ,R~{$QUl  
approved pooled investment fund 核准汇集投资基金 8NJxtT~0c~  
approved provident fund scheme 认可公积金计划 %]m/fo4b  
approved provision 核准拨款 XJ3 p<  
approved redeemable share 核准可赎回股份 FZ0wtS2  
approved regional stock 认可地区性证券 A./VO  
approved retirement scheme 认可退休金计划 'kC,pN{->  
approved subordinated loan 核准附属贷款 oieJ7\h]m  
arbitrage 套戥；套汇；套利 z3bRV{{YqN  
arbitrageur 套戥者；套汇者 ,_$}>MY;  
arbitrary amount 临时款项 $q iY)RE  
arrangement 措施；安排；协定 a^ __Z3g,  
arrears 欠款 NZTG)<  
arrears of pay 欠付薪酬 PXRkK63  
arrears of revenue 逾期未收税款；逾期未收的帐项 b5u8j  
articles of association 组织章程；组织细则；组织章程细则 <U]!1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6Bop8B  
ascertainment of profit 确定利润 UBm L:Qv  
"Asia Clear" “亚洲结算系统”