[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 N\H(AzMw  
allotment notice 股份配售通知；配股通知 _I@ dt6oF  
allotment of shares 股份分配 ECl[v%R/6  
allowable 可获宽免；免税的 \2~.r/`1  
allowable business loss 可扣除的营业亏损 ukri7 n
*  
allowable expenses 可扣税的支出 G-
rN?R.  
allowance 免税额；津贴；备抵；准备金 &M<431y  
allowance for debts 债项的免税额 k"AY7vq@!P  
allowance for depreciation by wear and tear 耗损折旧免税额 hI/p9 `w  
allowance for funeral expenses 殡殓费的免税额 e_, _:|t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k 9s3@S  
allowance for repairs and outgoings 修葺及支出方面的免税额 K)^.96{/@  
allowance to debtor 给债务人的津贴 .%
D] z{''  
alteration of capital 资本更改 sYXVSNonm  
alternate trustee 候补受托人 ,m0=z
H4+:  
amalgamation 合并 23Eg|Xk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W+Iln`L  
ambit of charges 征税范围；收费范围 LZ ^sc  
amended valuation 经修订的估值 bv|v9_i  
American Commodities Exchange 美国商品交易所 xXLKL6F(\  
American Express Bank Limited 美国运通银行 P^&+ehp  
American Stock Exchange 美国证券交易所 ,/Xxj\i  
amortization 摊销 vR:t4EJ`  
amount due from banks 存放银行同业的款项 .t\Yv/|`  
amount due from banks abroad 存放海外银行同业的款项 a) }?rzT]  
amount due from holding companies 控股公司欠款 ab 2V.S  
amount due from local banks 存放本港银行同业的款项 viKN:n! Ev  
amount due to banks 银行同业的存款 .llAiv  
amount due to banks abroad 海外银行同业的存款 &4DvZq=  
amount due to holding companies 控股公司存款 k9Yr&8B  
amount due to local banks 本港银行同业的存款 u*H2kn[DU  
amount due to outport banks 外埠银行同业的存款 n) `4*d$`  
amount for note issue 发行纸币的款额 GfVMj7{  
amount of bond 担保契据的款额 UIzk-.<  
amount of consideration 代价款额 7rsrC   
amount of contribution 供款数额 G.cs-f  
amount of indebtedness 负债款额 r?H {Y3,  
amount of principal of the loan 贷款本金额 b/E1v,/<  
amount of rates chargeable 应征差饷数额 k%u RG_  
amount of share capital 股本额 ? BBD k  
amount of sums assured 承保款额 idz6m]{~yT  
amount of variation 变动幅度 vUj7rDT|  
amount of vote 拨款数额 K@W~  
amount payable 应付款额 LgB}!OLQ  
amount receivable 应收款额 c[ =9Z;|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \$9S_z
 
analysis 分析 ,{YC|uB  
ancillary risk 附属风险 =g?r.;OO  
annual account 周年帐目；周年帐目报表；年度决算；年结 _3ZZ-=J:=*  
annual accounting date 年结日期 w)3LYF  
annual allowance 每年免税额；年积金；年度津贴；年津 R-Uj\M>  
annual balance 年度余额 cj5pI?@e)  
annual disposable income 每年可动用收入 Br-
bUoua  
annual estimates 周年预算 .bew,92  
annual fee 年费 %K?~$;Z.  
annual general meeting 周年大会 4o CnF+(  
annual growth rate 年增率；每年增长率 m|e!1_:H  
annual long-term supplement 长期个案每年补助金 5tQffo8t  
annual pensionable emolument 可供计算退休金的年薪 bQ_i&t\yzB  
annual report 年报 *:)#'cenI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I Hf A;&b  
annual return 周年报表；周年申报表；每年报税表格 Bg;bBA!L  
Annual Return Rules 《周年报表规则》 IzkZ^;(N  
annual review of consumer prices 每年消费物价回顾 _es>G'S  
annual roll-forward basis 逐年延展方式 Jtc?p{  
annual salary 年薪 TlAY=JwW  
annual statement 年度报表；年度决算表 KvC:(Vqj  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MI<hShc\  
annuitant 年金受益人 Zni8im,_j  
annuity 年金 wG19NX(  
annuity contract 年金合约 ])0&el3-  
annuity on human life 人寿年金 @$Z5Ag!  
antecedent debt 先前的债项 -%"MAIJnX  
ante-dated cheque 倒填日期支票 D[yaAG<  
anticipated expenditure 预期开支 %p^C,B{7w  
anticipated net profit 预期纯利 v
P pbm  
anticipated revenue 预期收入 B*K%&w10~  
anti-inflation measure 反通货膨胀措施 pHKj*Y  
anti-inflationary stance 反通货膨胀立场 k&@JF@_TI  
apparent deficit 表面赤字 >P+V!-%#  
apparent financial solvency 表面偿债能力 !0E$9Xon  
apparent partner 表面合伙人 C$M^<z  
application for personal assessment 个人入息课税申请书 'U5 E{  
application of fund 资金应用 }?8K
Fe7U  
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 V? 5QpBKI  
appointed actuary 委任精算师 &<k)W  
appointed auditor 委任核数师；委任审计师 90teXxg=|  
appointed trustee 委任的受托人 sK}Ru?a)  
appointer 委任人 et/mfzV  
apportioned pro rata 按比例分摊 7{/qQGL  
apportionment 分配；分摊 7ugmZO}lL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1rTA0+
h  
apportionment formula 分摊方程式 $;"@;Lj%,  
apportionment of estate duty 遗产税的分摊 Za4 YD  
appraisal 估价；评估 W
Y0u9M4  
appreciable growth 可观增长 aD24)?db-  
appreciable impact 显着影响 o%Pi;8
  
appreciable increase 可观增长 eGtIVY/D  
appreciation 增值；升值 _U/etlDTO  
appreciation against other currencies 相对其他货币升值 i8u9~F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ApjLY58=  
appreciation tax 增值税 \>1M?  
appropriation 拨款；拨用；拨付 dID]{  
appropriation account 拨款帐目 v#=Wda
Nz  
Appropriation Bill 拨款法案 '^lrGO6 z7  
appropriation-in-aid system 补助拨款办法 0Rrz   
approved assets 核准资产 p
;X[_h  
approved basket stock 认可一篮子证券 ;k(|ynXv  
approved budget 核准预算 OjyS ?YY)b  
approved charitable donation 认可慈善捐款 29x "E$e  
approved charitable institution 认可慈善机构 32YE%  
approved currency 核准货币；认可货币 F_\\n#bv  
approved estimates 核准预算 9]7 +fu  
approved estimates of expenditure 核准开支预算 DlfXzKn;  
approved overseas insurer 核准海外保险人 x8tRa0- q  
approved overseas trust company 核准海外信托公司 Z37Z  
approved pooled investment fund 核准汇集投资基金 bbA+ZLZJn  
approved provident fund scheme 认可公积金计划 .oAg (@^6  
approved provision 核准拨款 XlDVJx<&J  
approved redeemable share 核准可赎回股份 2ggW4`"c  
approved regional stock 认可地区性证券 Y13IrCA2  
approved retirement scheme 认可退休金计划 ",Ek| z  
approved subordinated loan 核准附属贷款 R*VZ=i  
arbitrage 套戥；套汇；套利 YWd:Ok0  
arbitrageur 套戥者；套汇者 m6+2rD  
arbitrary amount 临时款项 +- c#UO
>  
arrangement 措施；安排；协定 y#YCc{K [  
arrears 欠款 ~'v^__8  
arrears of pay 欠付薪酬 FSc730rM  
arrears of revenue 逾期未收税款；逾期未收的帐项 r(%#@?&  
articles of association 组织章程；组织细则；组织章程细则 B>YrDJUN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 izmL8U ?t  
ascertainment of profit 确定利润 C Hyb{:<  
"Asia Clear" “亚洲结算系统”