[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 4k_y;$4WN  
allotment notice 股份配售通知；配股通知 <SKz
Cp\  
allotment of shares 股份分配 e;8nujdG"  
allowable 可获宽免；免税的 *<ILSZ  
allowable business loss 可扣除的营业亏损 [QDM_n  
allowable expenses 可扣税的支出 "}Oj N\  
allowance 免税额；津贴；备抵；准备金 7`J= PG$A  
allowance for debts 债项的免税额 T9NTL
\;  
allowance for depreciation by wear and tear 耗损折旧免税额 cI\&&<>SlG  
allowance for funeral expenses 殡殓费的免税额 >F5E^DY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &gdhq~4#  
allowance for repairs and outgoings 修葺及支出方面的免税额 $tqr+1P  
allowance to debtor 给债务人的津贴 !d Z:Ih.[{  
alteration of capital 资本更改 ZH)thd9^b  
alternate trustee 候补受托人 v"YaMbu  
amalgamation 合并 3f-J%!aH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O0_kLH$.  
ambit of charges 征税范围；收费范围 qFE(H1hy  
amended valuation 经修订的估值 =3;~7bYO  
American Commodities Exchange 美国商品交易所 kXN8hU}iq  
American Express Bank Limited 美国运通银行 T+j-MR}{\  
American Stock Exchange 美国证券交易所 G`r/ tesW  
amortization 摊销 9GgXX9K  
amount due from banks 存放银行同业的款项 jaL#  
amount due from banks abroad 存放海外银行同业的款项 B8`!A  
amount due from holding companies 控股公司欠款 )|,Zp`2/  
amount due from local banks 存放本港银行同业的款项 cT|aQM@iW  
amount due to banks 银行同业的存款 @(CJT -Ak  
amount due to banks abroad 海外银行同业的存款 Oj1B @QE  
amount due to holding companies 控股公司存款 >@0U B@  
amount due to local banks 本港银行同业的存款 24I\smO  
amount due to outport banks 外埠银行同业的存款 Hrg -5_  
amount for note issue 发行纸币的款额 ih=O#f|  
amount of bond 担保契据的款额 D[0g0>K  
amount of consideration 代价款额 !
BDJU  
amount of contribution 供款数额 z7!@^!r  
amount of indebtedness 负债款额 `u" )*Q}  
amount of principal of the loan 贷款本金额 ],F@.pg  
amount of rates chargeable 应征差饷数额 ?wVq5^ e  
amount of share capital 股本额 m](q,65 2  
amount of sums assured 承保款额 tHmV4H$  
amount of variation 变动幅度 QV>hQ]L  
amount of vote 拨款数额 8SN
4E  
amount payable 应付款额 bL2b^UB~%  
amount receivable 应收款额 Z#zXary5s  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y4%[^g~-  
analysis 分析 i#I7ncX  
ancillary risk 附属风险 "+A8w  
annual account 周年帐目；周年帐目报表；年度决算；年结 _F`RwBOjs  
annual accounting date 年结日期 xM_+vN*(  
annual allowance 每年免税额；年积金；年度津贴；年津 cH`ziZ<&m1  
annual balance 年度余额 -r%k)4_  
annual disposable income 每年可动用收入 8Z>
=sUMQ  
annual estimates 周年预算 @n;$Edza/  
annual fee 年费 RA*W Ys&xb  
annual general meeting 周年大会 <"Yx}5n
.  
annual growth rate 年增率；每年增长率 ;3&HZq6Z (  
annual long-term supplement 长期个案每年补助金 Ap!Y 3C  
annual pensionable emolument 可供计算退休金的年薪 Q tl! f  
annual report 年报 &Fh#otH_  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $H"(]>~  
annual return 周年报表；周年申报表；每年报税表格 T:g=P@  
Annual Return Rules 《周年报表规则》 %b>Ee>rdD  
annual review of consumer prices 每年消费物价回顾 Su
]p 6B  
annual roll-forward basis 逐年延展方式 m`xzvg  
annual salary 年薪 <K
rfM
 
annual statement 年度报表；年度决算表 c ^7QiTt_  
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 P( 1Z  
annuitant 年金受益人 F/:Jp3@  
annuity 年金 O~c\+~5M*  
annuity contract 年金合约 8B;HMD  
annuity on human life 人寿年金 Eb89B%L62G  
antecedent debt 先前的债项 -J^t#R^$`  
ante-dated cheque 倒填日期支票 mI,!8#  
anticipated expenditure 预期开支 l~ZIv  
anticipated net profit 预期纯利 bj_oA i  
anticipated revenue 预期收入 }TG=ZVi  
anti-inflation measure 反通货膨胀措施 c=<5DC&p  
anti-inflationary stance 反通货膨胀立场 '5}@#Mi  
apparent deficit 表面赤字 6Gh3r  
apparent financial solvency 表面偿债能力 '7UIzk|  
apparent partner 表面合伙人 ]L_h3Xz\X  
application for personal assessment 个人入息课税申请书 RP%7M8V){B  
application of fund 资金应用 j'q Iq;y  
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 NU%<Ws=  
appointed actuary 委任精算师 3>%:%bP  
appointed auditor 委任核数师；委任审计师 '\R/-.
 
appointed trustee 委任的受托人 L)3JTNiB  
appointer 委任人 HB9|AQ4K  
apportioned pro rata 按比例分摊 _e$T'*q  
apportionment 分配；分摊 5^C.}/#>F  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S\ ) ~9?  
apportionment formula 分摊方程式 }\]J?I+A  
apportionment of estate duty 遗产税的分摊 V]P%@<C  
appraisal 估价；评估 MXrh[QCU)  
appreciable growth 可观增长 ~'e/lX9g-  
appreciable impact 显着影响 1B;sSp.>  
appreciable increase 可观增长 ZgL
4$%  
appreciation 增值；升值 Z4/rqU  
appreciation against other currencies 相对其他货币升值 4w:_4qyb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !'No5  
appreciation tax 增值税 ?+S&`%?  
appropriation 拨款；拨用；拨付 L "L@4B  
appropriation account 拨款帐目 p-zWfXn!P  
Appropriation Bill 拨款法案
aUN!Sd2,  
appropriation-in-aid system 补助拨款办法 O>zM(I+p  
approved assets 核准资产 *ws!8-)fH  
approved basket stock 认可一篮子证券 $Blo`'  
approved budget 核准预算 #k1%}k=  
approved charitable donation 认可慈善捐款 /YWoDHL  
approved charitable institution 认可慈善机构 zF'{
{7o  
approved currency 核准货币；认可货币 /s>ZT8vaAs  
approved estimates 核准预算 x
)wI Go  
approved estimates of expenditure 核准开支预算 Q9N=yz  
approved overseas insurer 核准海外保险人 uuzDu]Gwu  
approved overseas trust company 核准海外信托公司 UD
Hk@M  
approved pooled investment fund 核准汇集投资基金 4Wq{ch  
approved provident fund scheme 认可公积金计划 Y B@\"|}  
approved provision 核准拨款 Af:4 XSO6  
approved redeemable share 核准可赎回股份 )FM
/ ^  
approved regional stock 认可地区性证券 s%Q pb{  
approved retirement scheme 认可退休金计划 &_ Ewu@4  
approved subordinated loan 核准附属贷款 R/M:~h~F!  
arbitrage 套戥；套汇；套利 ]BU ,*YaB  
arbitrageur 套戥者；套汇者 @4m_\]Wy  
arbitrary amount 临时款项 B&_62`  
arrangement 措施；安排；协定 .9WJ/RKZ\D  
arrears 欠款 6>)]7
(B<d  
arrears of pay 欠付薪酬 }> k9]Y  
arrears of revenue 逾期未收税款；逾期未收的帐项 |lIkmW{  
articles of association 组织章程；组织细则；组织章程细则 o_p//S#q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e@s+]a8D-k  
ascertainment of profit 确定利润 2>#Pt^R:C  
"Asia Clear" “亚洲结算系统”