[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 %xdyGAl:  
allotment notice 股份配售通知；配股通知 K"8!  
allotment of shares 股份分配
`#?]g!  
allowable 可获宽免；免税的 O?0`QMY  
allowable business loss 可扣除的营业亏损 H` h]y  
allowable expenses 可扣税的支出 R|[gEavFl  
allowance 免税额；津贴；备抵；准备金 Ge1"+:tbJ  
allowance for debts 债项的免税额 Hb\['VhzM  
allowance for depreciation by wear and tear 耗损折旧免税额 <=%=,Yk  
allowance for funeral expenses 殡殓费的免税额 ZhFlR*EQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oB+Ek~{z]  
allowance for repairs and outgoings 修葺及支出方面的免税额 p8MN>pLP%  
allowance to debtor 给债务人的津贴 !d&SVS^mo  
alteration of capital 资本更改 "EnxVV  
alternate trustee 候补受托人 A().1h1_k  
amalgamation 合并 >cH}sNHy  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %*OQH?pyx}  
ambit of charges 征税范围；收费范围 {Rq5=/b  
amended valuation 经修订的估值 C?g<P0h  
American Commodities Exchange 美国商品交易所 4A)_D{(SH  
American Express Bank Limited 美国运通银行 NmTo/5s  
American Stock Exchange 美国证券交易所 krRnE7\m  
amortization 摊销 i jmGk:L(  
amount due from banks 存放银行同业的款项 !-4VGt&c,  
amount due from banks abroad 存放海外银行同业的款项 o\X|\nUk  
amount due from holding companies 控股公司欠款 cUTG! P\R  
amount due from local banks 存放本港银行同业的款项  {?Cm  
amount due to banks 银行同业的存款 JZ/T:Hsh4  
amount due to banks abroad 海外银行同业的存款 d(C5i8d  
amount due to holding companies 控股公司存款 RO| }WD)  
amount due to local banks 本港银行同业的存款 _Zus4&'  
amount due to outport banks 外埠银行同业的存款 x!fgZr{  
amount for note issue 发行纸币的款额 JhvT+"~  
amount of bond 担保契据的款额 akzKX
}  
amount of consideration 代价款额 W8M(@* T  
amount of contribution 供款数额 %IIo  
amount of indebtedness 负债款额 vw :&c.zd  
amount of principal of the loan 贷款本金额 0qL.Rnt  
amount of rates chargeable 应征差饷数额 meZZQ:eSl  
amount of share capital 股本额 pzb`M'Z?C  
amount of sums assured 承保款额 *RFBLCt  
amount of variation 变动幅度 T>w;M?`9K  
amount of vote 拨款数额 { T?1v*.[  
amount payable 应付款额 0F6~S   
amount receivable 应收款额 `:W}yo<F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T}Wse{  
analysis 分析 E
hq [4}  
ancillary risk 附属风险 tc {Qd&"(  
annual account 周年帐目；周年帐目报表；年度决算；年结 XQZiJ %'  
annual accounting date 年结日期 UL" M?).5  
annual allowance 每年免税额；年积金；年度津贴；年津 V^_U=Ed@M  
annual balance 年度余额 YwZ]J  
annual disposable income 每年可动用收入 ~-'-<-  
annual estimates 周年预算 .\8LL,zT  
annual fee 年费 >XW -W  
annual general meeting 周年大会 &.JJhX  
annual growth rate 年增率；每年增长率 &t}6sD9o  
annual long-term supplement 长期个案每年补助金 fni7HBV?  
annual pensionable emolument 可供计算退休金的年薪 )gV @6w  
annual report 年报 f& Vx`oj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BOv^L?)*Z  
annual return 周年报表；周年申报表；每年报税表格 ie7P^:T|+  
Annual Return Rules 《周年报表规则》 b?:?"  
annual review of consumer prices 每年消费物价回顾 dw%g9DT  
annual roll-forward basis 逐年延展方式 y 7z)lBy\  
annual salary 年薪 rLA^ &P:  
annual statement 年度报表；年度决算表 .dj}y jd]f  
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 7{38g  
annuitant 年金受益人 6uxF<  
annuity 年金 Pb<6-J

c[  
annuity contract 年金合约 ?=b#H6vs  
annuity on human life 人寿年金 (#+81 Dr  
antecedent debt 先前的债项 gps.  
ante-dated cheque 倒填日期支票 5>h/LE]"  
anticipated expenditure 预期开支 zpg5
12\y  
anticipated net profit 预期纯利 YMj iJTl  
anticipated revenue 预期收入 o l}}c6  
anti-inflation measure 反通货膨胀措施 @/xdWN!,  
anti-inflationary stance 反通货膨胀立场 Uurpho_~  
apparent deficit 表面赤字 ,r; E[k@  
apparent financial solvency 表面偿债能力 #wJ^:r-c`  
apparent partner 表面合伙人 H=9{|%iS  
application for personal assessment 个人入息课税申请书 jWso'K  
application of fund 资金应用 B?ipo,2~{  
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 kArF Gb2c  
appointed actuary 委任精算师 n(_wt##wE~  
appointed auditor 委任核数师；委任审计师 P>Ru  
appointed trustee 委任的受托人 8L[\(~Zf  
appointer 委任人 G> sqfYkK  
apportioned pro rata 按比例分摊 y:k7eE"  
apportionment 分配；分摊 O6ltGtF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sn+ kFvk}S  
apportionment formula 分摊方程式 E,QD6<?[  
apportionment of estate duty 遗产税的分摊 ;rl61d}NH#  
appraisal 估价；评估 H%ScrJ#V  
appreciable growth 可观增长 c_Iq !MH  
appreciable impact 显着影响 a!.Y@o5Ku  
appreciable increase 可观增长 X$eR RSW  
appreciation 增值；升值  d"S\j@  
appreciation against other currencies 相对其他货币升值 &D&U!3~(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pL: r\Y:R  
appreciation tax 增值税 )"%J~:`h}  
appropriation 拨款；拨用；拨付 (]-RL A>  
appropriation account 拨款帐目 qR kPl!5  
Appropriation Bill 拨款法案 zuF]E+  
appropriation-in-aid system 补助拨款办法 WfQZ7e  
approved assets 核准资产 >AWWwq -  
approved basket stock 认可一篮子证券 L;=LAQ6[  
approved budget 核准预算 ek d[|g  
approved charitable donation 认可慈善捐款 \b#`Ahf`  
approved charitable institution 认可慈善机构 sH QO*[[  
approved currency 核准货币；认可货币 dwb^z+   
approved estimates 核准预算 fn8|@)J  
approved estimates of expenditure 核准开支预算 pxCQ=0k  
approved overseas insurer 核准海外保险人 oAvLSFn  
approved overseas trust company 核准海外信托公司 rpEN\S%7P  
approved pooled investment fund 核准汇集投资基金 H-eHX3c7  
approved provident fund scheme 认可公积金计划 \ *A!@T  
approved provision 核准拨款 oVd7ucnK  
approved redeemable share 核准可赎回股份 $)6x3&]P  
approved regional stock 认可地区性证券 E`|vu*l7  
approved retirement scheme 认可退休金计划 sIRfC< /P  
approved subordinated loan 核准附属贷款 6UU<:KH  
arbitrage 套戥；套汇；套利 .>2]m[53  
arbitrageur 套戥者；套汇者 "om[S :ai  
arbitrary amount 临时款项 f,Am;:\|  
arrangement 措施；安排；协定 !1l~'/r  
arrears 欠款 z7pw~Tqlz  
arrears of pay 欠付薪酬 H>%L@Btw  
arrears of revenue 逾期未收税款；逾期未收的帐项 <Vh}d/  
articles of association 组织章程；组织细则；组织章程细则 K*M1$@5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .u]d5z BR  
ascertainment of profit 确定利润 {D8yqO A}  
"Asia Clear" “亚洲结算系统”