[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 -E.fo._L5  
allotment notice 股份配售通知；配股通知 4?c0rC<  
allotment of shares 股份分配 Pt/F$A{Cj  
allowable 可获宽免；免税的 ^a7a_M  
allowable business loss 可扣除的营业亏损 PD-*rG `  
allowable expenses 可扣税的支出 WFvVu3  
allowance 免税额；津贴；备抵；准备金 9e;:(jl^  
allowance for debts 债项的免税额 |Pv)&'B"  
allowance for depreciation by wear and tear 耗损折旧免税额 GFvLd:p` [  
allowance for funeral expenses 殡殓费的免税额 Rvy Cc!d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R3*{"!O  
allowance for repairs and outgoings 修葺及支出方面的免税额 m-Qy6"eW  
allowance to debtor 给债务人的津贴 ZSLvr-
,D  
alteration of capital 资本更改 GGsAisF"N  
alternate trustee 候补受托人 =TA8]7S~U  
amalgamation 合并 }eSrJgF4M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SgQ(#y|vV  
ambit of charges 征税范围；收费范围 QvlVjDIy  
amended valuation 经修订的估值 #`%V/#YK  
American Commodities Exchange 美国商品交易所 Ys<z%  
American Express Bank Limited 美国运通银行 1
;Uc-<  
American Stock Exchange 美国证券交易所 oW6b3Q/B  
amortization 摊销 oKPG0iM:  
amount due from banks 存放银行同业的款项 %kuUQ%W1  
amount due from banks abroad 存放海外银行同业的款项 ?2K~']\S  
amount due from holding companies 控股公司欠款 UW{C`^?=B  
amount due from local banks 存放本港银行同业的款项 Tzfk_h3hE  
amount due to banks 银行同业的存款 ]<u%jTQREd  
amount due to banks abroad 海外银行同业的存款 Tz7|OV_W$  
amount due to holding companies 控股公司存款 _D8:p>=  
amount due to local banks 本港银行同业的存款 *,,:;F^  
amount due to outport banks 外埠银行同业的存款 <=%G%V_s  
amount for note issue 发行纸币的款额 O:#/To'  
amount of bond 担保契据的款额 %<MI]D  
amount of consideration 代价款额 P&*e\"{  
amount of contribution 供款数额 5YXMnYt9  
amount of indebtedness 负债款额 Sd\oL*lN  
amount of principal of the loan 贷款本金额 -`PLewvX  
amount of rates chargeable 应征差饷数额 dA0 o{[o=  
amount of share capital 股本额 {#z[iiB  
amount of sums assured 承保款额 k>:\4uI|<\  
amount of variation 变动幅度 =h/61Bl3  
amount of vote 拨款数额 vg5fMH9ZZ  
amount payable 应付款额 CW,|l0i  
amount receivable 应收款额 ;33SUgX  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ozl>Au  
analysis 分析 !4
$-.L)#  
ancillary risk 附属风险 e+y%
M  
annual account 周年帐目；周年帐目报表；年度决算；年结 )+f"J$ah  
annual accounting date 年结日期 Cjj(v7[E  
annual allowance 每年免税额；年积金；年度津贴；年津 1/A|$ t[  
annual balance 年度余额 VgS2_TU  
annual disposable income 每年可动用收入 w=thaF.  
annual estimates 周年预算 VI)hA ^S  
annual fee 年费 fBKN?]BdN  
annual general meeting 周年大会 pAyUQe;X#  
annual growth rate 年增率；每年增长率 8L*#zaSAf  
annual long-term supplement 长期个案每年补助金 .~|[* q\  
annual pensionable emolument 可供计算退休金的年薪 /`7G7pQ+  
annual report 年报 0"iQHi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :e\M~n+y  
annual return 周年报表；周年申报表；每年报税表格 x)f<lZ^L&H  
Annual Return Rules 《周年报表规则》 AH^'E
 
annual review of consumer prices 每年消费物价回顾 0,6!6>BOT  
annual roll-forward basis 逐年延展方式 q'%!qa+  
annual salary 年薪 n.1$p  
annual statement 年度报表；年度决算表 sr H.$Y;~  
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 {T3wOi
  
annuitant 年金受益人 |pE ~  
annuity 年金 J,k.*t:  
annuity contract 年金合约 '<AE%i,  
annuity on human life 人寿年金 5?TX.h9B4  
antecedent debt 先前的债项 fF.+{-.  
ante-dated cheque 倒填日期支票 Xet} J@C  
anticipated expenditure 预期开支 $LtCI  
anticipated net profit 预期纯利 }U**)"  
anticipated revenue 预期收入 3vEwui-5  
anti-inflation measure 反通货膨胀措施 4r9AUmJqw  
anti-inflationary stance 反通货膨胀立场 h#uk-7  
apparent deficit 表面赤字 ZC)m&V1  
apparent financial solvency 表面偿债能力 MF+F8h>/  
apparent partner 表面合伙人 _SQ]\Z  
application for personal assessment 个人入息课税申请书 /L` +  
application of fund 资金应用 q[c^`5  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 0I*{CVTQj  
appointed actuary 委任精算师 R%Xz3Z&|  
appointed auditor 委任核数师；委任审计师 _w7yfZLv+  
appointed trustee 委任的受托人 yg"FF:^T  
appointer 委任人 ~2QD .(  
apportioned pro rata 按比例分摊 Z;6?,5OSc  
apportionment 分配；分摊 3 &B- w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 + ,rl\|J%  
apportionment formula 分摊方程式 +SkfT4*U  
apportionment of estate duty 遗产税的分摊 ][>-r&V  
appraisal 估价；评估 s_U--y.2r(  
appreciable growth 可观增长 ty8E;['  
appreciable impact 显着影响 m2Wi "X(I_  
appreciable increase 可观增长 t5EYu*  
appreciation 增值；升值 A9LVS&52  
appreciation against other currencies 相对其他货币升值
!ZayN  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  mE bj  
appreciation tax 增值税 YH&0Vy#c$  
appropriation 拨款；拨用；拨付 JY$;m3h  
appropriation account 拨款帐目 l@>@2CB  
Appropriation Bill 拨款法案 aQ0pYk~(  
appropriation-in-aid system 补助拨款办法 `=2p 6<#z  
approved assets 核准资产 Om2w+ yU  
approved basket stock 认可一篮子证券 2QKt.a  
approved budget 核准预算 l2kUa'O-  
approved charitable donation 认可慈善捐款 ]m#*4  
approved charitable institution 认可慈善机构 aO*v"^oF  
approved currency 核准货币；认可货币 {Bb:\N8X  
approved estimates 核准预算 ,m5tO  
approved estimates of expenditure 核准开支预算 2W;2._  
approved overseas insurer 核准海外保险人 "fu@2y4^  
approved overseas trust company 核准海外信托公司 "FLiSz%ME  
approved pooled investment fund 核准汇集投资基金 ccy q~  
approved provident fund scheme 认可公积金计划 LmPpt3[  
approved provision 核准拨款 Y$W)JWMY`  
approved redeemable share 核准可赎回股份 L!~ap  
approved regional stock 认可地区性证券 iXqRX';F'}  
approved retirement scheme 认可退休金计划 kk}_AZ0eK  
approved subordinated loan 核准附属贷款 18>v\Hi<  
arbitrage 套戥；套汇；套利 xn1, o MY=  
arbitrageur 套戥者；套汇者 eCG{KCM~_Z  
arbitrary amount 临时款项 l_zTpyOZ  
arrangement 措施；安排；协定 >txeo17Ba\  
arrears 欠款 Tj! rAMQk  
arrears of pay 欠付薪酬 RJdijj  
arrears of revenue 逾期未收税款；逾期未收的帐项 Xl E0oN~{  
articles of association 组织章程；组织细则；组织章程细则 2h1P!4W85  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2g;Id.i>  
ascertainment of profit 确定利润 W4)bEWO+q  
"Asia Clear" “亚洲结算系统”