[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 4I, HvP  
allotment notice 股份配售通知；配股通知 dkCSqNFL)  
allotment of shares 股份分配 !4 6^}3  
allowable 可获宽免；免税的 jP+4'O!s[  
allowable business loss 可扣除的营业亏损 /AWHG._  
allowable expenses 可扣税的支出 LxMOs Nv  
allowance 免税额；津贴；备抵；准备金 N["(ZSS   
allowance for debts 债项的免税额 =lV
frna  
allowance for depreciation by wear and tear 耗损折旧免税额 mV^dIm  
allowance for funeral expenses 殡殓费的免税额 1P6~IZVN  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <KJ18/  
allowance for repairs and outgoings 修葺及支出方面的免税额 );= JoRQ{  
allowance to debtor 给债务人的津贴 !&#CEF@J  
alteration of capital 资本更改 L5U>`lx6$  
alternate trustee 候补受托人 W}(dhgf  
amalgamation 合并 !rrjA$P<v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D@\97t+  
ambit of charges 征税范围；收费范围 15SIZ:Q  
amended valuation 经修订的估值 h#;yA"j1&  
American Commodities Exchange 美国商品交易所 +K+ == mO&  
American Express Bank Limited 美国运通银行 p-ry{"XA  
American Stock Exchange 美国证券交易所 )m6=_q5@o  
amortization 摊销 Rov0  
amount due from banks 存放银行同业的款项 'X` \vTxB  
amount due from banks abroad 存放海外银行同业的款项 ~-.q<8  
amount due from holding companies 控股公司欠款 GhQ.}@*  
amount due from local banks 存放本港银行同业的款项 b>fDb J0  
amount due to banks 银行同业的存款 ;M}bQ88  
amount due to banks abroad 海外银行同业的存款 3aW4Gs<g  
amount due to holding companies 控股公司存款 sYXVSNonm  
amount due to local banks 本港银行同业的存款 ,m0=z
H4+:  
amount due to outport banks 外埠银行同业的存款 23Eg|Xk  
amount for note issue 发行纸币的款额 a3p|>M6E  
amount of bond 担保契据的款额 LZ ^sc  
amount of consideration 代价款额  vlE#z  
amount of contribution 供款数额 1no$|n#  
amount of indebtedness 负债款额 Ih"f98lV  
amount of principal of the loan 贷款本金额 )Q9J,  
amount of rates chargeable 应征差饷数额 E4 JS   
amount of share capital 股本额 M8 ++JI  
amount of sums assured 承保款额 'd/A+W  
amount of variation 变动幅度 :%s9<g;-h_  
amount of vote 拨款数额 mQ1QJ_;  
amount payable 应付款额 #U!J2240  
amount receivable 应收款额 b
}[{'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hj lx,:'M  
analysis 分析 |n]^gTJt  
ancillary risk 附属风险 t+66kB N  
annual account 周年帐目；周年帐目报表；年度决算；年结 /GCSC8T  
annual accounting date 年结日期 Be-gGJG  
annual allowance 每年免税额；年积金；年度津贴；年津 qB"y'UW8  
annual balance 年度余额 (A"oMnjWd  
annual disposable income 每年可动用收入 :Rq@%rL  
annual estimates 周年预算 X~W5Z(w(O  
annual fee 年费 W*VQ"CW{^]  
annual general meeting 周年大会 DfqXw^BKD  
annual growth rate 年增率；每年增长率 ,![C8il,  
annual long-term supplement 长期个案每年补助金 ox)/*c<  
annual pensionable emolument 可供计算退休金的年薪 '?Hy"5gUA  
annual report 年报 ?jb7Oq#[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -@AGQ+e  
annual return 周年报表；周年申报表；每年报税表格 @-Gf+*GZys  
Annual Return Rules 《周年报表规则》 '0?5K0 2(  
annual review of consumer prices 每年消费物价回顾 NW^}u~-f  
annual roll-forward basis 逐年延展方式 [<OMv9(l'o  
annual salary 年薪
'L=g(  
annual statement 年度报表；年度决算表 BXLhi(.s  
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 v]vrD2L  
annuitant 年金受益人 @p}H@#/u\  
annuity 年金 -!7QH'  
annuity contract 年金合约 Y$Fbi2A4  
annuity on human life 人寿年金 \5X34'7  
antecedent debt 先前的债项 OB5{EILej  
ante-dated cheque 倒填日期支票 'gQm%:qU3r  
anticipated expenditure 预期开支 Jg: Uv6eN+  
anticipated net profit 预期纯利 e@@kTny(  
anticipated revenue 预期收入 ~H?RHYP~  
anti-inflation measure 反通货膨胀措施 :Im_=S[0  
anti-inflationary stance 反通货膨胀立场 8=t?rA  
apparent deficit 表面赤字 EYMwg
_  
apparent financial solvency 表面偿债能力 Z<xSU?J  
apparent partner 表面合伙人 <g,xc)[  
application for personal assessment 个人入息课税申请书 R% }OZJ_  
application of fund 资金应用 &zUo",}9  
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 ;`@DQvVZ:  
appointed actuary 委任精算师 >}_c<`:  
appointed auditor 委任核数师；委任审计师 FL0[V,  
appointed trustee 委任的受托人 jhK&Z7;  
appointer 委任人 g'hBs D1'  
apportioned pro rata 按比例分摊 uV=rLDY  
apportionment 分配；分摊 'X{7b <  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k|a{|2p  
apportionment formula 分摊方程式 3{~hRd  
apportionment of estate duty 遗产税的分摊 i^="*t\i  
appraisal 估价；评估 o"TEmZUP  
appreciable growth 可观增长 "RZ)pav?  
appreciable impact 显着影响 l&
5| =  
appreciable increase 可观增长 nn5S7!  
appreciation 增值；升值 %k1*&2"1#  
appreciation against other currencies 相对其他货币升值 Hya*7l']B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p8o%H-Xk
 
appreciation tax 增值税 @v@'8E Q  
appropriation 拨款；拨用；拨付 T?E2;j0h'#  
appropriation account 拨款帐目 a]$KI$)e  
Appropriation Bill 拨款法案 %%klR{  
appropriation-in-aid system 补助拨款办法 G2rxr  
approved assets 核准资产 )` 
'  
approved basket stock 认可一篮子证券  LBw,tP  
approved budget 核准预算 C n4|qX"&t  
approved charitable donation 认可慈善捐款 =ww8,z4X  
approved charitable institution 认可慈善机构
H~@aT7  
approved currency 核准货币；认可货币 F1gDeLmJ  
approved estimates 核准预算 {ZN{$Ad3/  
approved estimates of expenditure 核准开支预算 2-UZ|y
 
approved overseas insurer 核准海外保险人 R+rHa#M_  
approved overseas trust company 核准海外信托公司 j^986  
approved pooled investment fund 核准汇集投资基金 /vSFQ}W  
approved provident fund scheme 认可公积金计划 K.*zqQKlI|  
approved provision 核准拨款 tE<L4;t  
approved redeemable share 核准可赎回股份 st'Y j  
approved regional stock 认可地区性证券 +1F @vag7  
approved retirement scheme 认可退休金计划 <P$b$fh/  
approved subordinated loan 核准附属贷款 )Q~Q.  
arbitrage 套戥；套汇；套利 32YE%  
arbitrageur 套戥者；套汇者 3l<)|!f]g  
arbitrary amount 临时款项 t[)z/[m  
arrangement 措施；安排；协定 )<IbQH|_  
arrears 欠款 'HPw5 L  
arrears of pay 欠付薪酬 1QjrL@$>15  
arrears of revenue 逾期未收税款；逾期未收的帐项 2ggW4`"c  
articles of association 组织章程；组织细则；组织章程细则 C'*1
w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +~8/7V22  
ascertainment of profit 确定利润 tJ2l_M^  
"Asia Clear" “亚洲结算系统”