[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 CBYX]  
allotment notice 股份配售通知；配股通知 ?4H#G)F  
allotment of shares 股份分配 ?tdd3ai>  
allowable 可获宽免；免税的 {PU!=IkTS  
allowable business loss 可扣除的营业亏损 {@Yb%{+  
allowable expenses 可扣税的支出 e>rRTN  
allowance 免税额；津贴；备抵；准备金 EI~"L$?  
allowance for debts 债项的免税额 pW0dB_  
allowance for depreciation by wear and tear 耗损折旧免税额 qVqRf.-\  
allowance for funeral expenses 殡殓费的免税额 f>o,N{|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #hfuH=&oh  
allowance for repairs and outgoings 修葺及支出方面的免税额 sb_oD{+gW  
allowance to debtor 给债务人的津贴 Wm~` ~P  
alteration of capital 资本更改 QS.>0i/7l  
alternate trustee 候补受托人 }kHdK vZ  
amalgamation 合并 hY5WJ;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %sBAl.!BN  
ambit of charges 征税范围；收费范围 /PBaIoJE  
amended valuation 经修订的估值 8M,9kXq{L  
American Commodities Exchange 美国商品交易所 3f Xv4R;!:  
American Express Bank Limited 美国运通银行 Y}*\[}l:&x  
American Stock Exchange 美国证券交易所 moj]j`P5a  
amortization 摊销 N]EcEM#  
amount due from banks 存放银行同业的款项 -{XRA
6  
amount due from banks abroad 存放海外银行同业的款项 +6$g!S5{  
amount due from holding companies 控股公司欠款 ^mWybPqx  
amount due from local banks 存放本港银行同业的款项 -~ [9U,  
amount due to banks 银行同业的存款 kv,%(en]  
amount due to banks abroad 海外银行同业的存款 0kQP JWF  
amount due to holding companies 控股公司存款 c !ZM  
amount due to local banks 本港银行同业的存款 #o/H~Iv  
amount due to outport banks 外埠银行同业的存款 ,d+fDmm3  
amount for note issue 发行纸币的款额 Pz#7h*;cw.  
amount of bond 担保契据的款额 GPhl4#'  
amount of consideration 代价款额 yH 9!GS#  
amount of contribution 供款数额 /v|"0  
amount of indebtedness 负债款额 XfE?C:v  
amount of principal of the loan 贷款本金额 #PDf,^
 
amount of rates chargeable 应征差饷数额 V=He_9B  
amount of share capital 股本额 r"2V  
amount of sums assured 承保款额 OJN2z  
amount of variation 变动幅度 =p^He!  
amount of vote 拨款数额 iI@jZVk  
amount payable 应付款额 -!;l~#K=  
amount receivable 应收款额 /yz=Cjoz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8[CB>-9  
analysis 分析 n,HE0Zn]Y_  
ancillary risk 附属风险 5ercD  
annual account 周年帐目；周年帐目报表；年度决算；年结 /&& 2u7*  
annual accounting date 年结日期 {qW~"z*  
annual allowance 每年免税额；年积金；年度津贴；年津 f'Iz G.R  
annual balance 年度余额 Q-Ux<#
  
annual disposable income 每年可动用收入 JjpRHw8\  
annual estimates 周年预算 93+"D`  
annual fee 年费 ;=j@, yu  
annual general meeting 周年大会 - K%,^6  
annual growth rate 年增率；每年增长率 !UOCJj.cA  
annual long-term supplement 长期个案每年补助金 {8,<ZZ_  
annual pensionable emolument 可供计算退休金的年薪 )#a[-.OI  
annual report 年报 8zLY6@
  
Annual Report on the Consumer Price Index 《消费物价指数年报》
<H1`  
annual return 周年报表；周年申报表；每年报税表格 \T]EZ'+O  
Annual Return Rules 《周年报表规则》 (>6*#9#p  
annual review of consumer prices 每年消费物价回顾 >-_d CNZ  
annual roll-forward basis 逐年延展方式 RjF'x  
annual salary 年薪 PkE5|d*,  
annual statement 年度报表；年度决算表 ANIz,LS  
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 9!9Z~/*m  
annuitant 年金受益人 ihh4pD27g  
annuity 年金 w{~+EolK  
annuity contract 年金合约 6C>_a*w  
annuity on human life 人寿年金 {mWui9 %M  
antecedent debt 先前的债项 jztq.2-c#  
ante-dated cheque 倒填日期支票 l$K,#P<)  
anticipated expenditure 预期开支 nJRS.xs  
anticipated net profit 预期纯利 tx"sH]n  
anticipated revenue 预期收入 %8*64T")  
anti-inflation measure 反通货膨胀措施 e{;OSk`x  
anti-inflationary stance 反通货膨胀立场 )eUW5 tS  
apparent deficit 表面赤字 87}&`  
apparent financial solvency 表面偿债能力 5qg2Zc~  
apparent partner 表面合伙人 <9=9b_z  
application for personal assessment 个人入息课税申请书 t E` cau  
application of fund 资金应用 GV)<Q^9  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ,BFE=:ZIK  
appointed actuary 委任精算师 xD&^j$Em  
appointed auditor 委任核数师；委任审计师 %}86D[PF  
appointed trustee 委任的受托人 EFpIp4_Y  
appointer 委任人 nd;fy$<J\  
apportioned pro rata 按比例分摊 ,f}UGd[a  
apportionment 分配；分摊 Xi?b]Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *Nyev]8  
apportionment formula 分摊方程式 `X,yM-(  
apportionment of estate duty 遗产税的分摊 ]M)O YY  
appraisal 估价；评估 cPgfTT  
appreciable growth 可观增长 J--m[X  
appreciable impact 显着影响 -(`OcGM'L  
appreciable increase 可观增长  $Vc~/>  
appreciation 增值；升值 ?u4INZ0W  
appreciation against other currencies 相对其他货币升值 Oz|K8p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kOvDl!^  
appreciation tax 增值税 iX'rU@C  
appropriation 拨款；拨用；拨付 Z5c~^jL$-  
appropriation account 拨款帐目 UgWs{y2SE.  
Appropriation Bill 拨款法案 :Rs^0F8)c  
appropriation-in-aid system 补助拨款办法 aNyvNEV3C  
approved assets 核准资产 AamV ms  
approved basket stock 认可一篮子证券 }M1sksk5
 
approved budget 核准预算 fzjU<?}  
approved charitable donation 认可慈善捐款  )>D+x5o]  
approved charitable institution 认可慈善机构 =%zLh<3v  
approved currency 核准货币；认可货币 /(O$(35  
approved estimates 核准预算 K^_i%~  
approved estimates of expenditure 核准开支预算 J5h+s-'  
approved overseas insurer 核准海外保险人 -XRn~=5
 
approved overseas trust company 核准海外信托公司 "NRDNqj(  
approved pooled investment fund 核准汇集投资基金 >3awn*N  
approved provident fund scheme 认可公积金计划 2F%W8Y3  
approved provision 核准拨款 So
ie^$ Y  
approved redeemable share 核准可赎回股份 tBTTCwNT%  
approved regional stock 认可地区性证券 tpy>OT$  
approved retirement scheme 认可退休金计划 ;['[?wk  
approved subordinated loan 核准附属贷款 a[lY S{  
arbitrage 套戥；套汇；套利 GE>[*zN  
arbitrageur 套戥者；套汇者 9N%JP+<89  
arbitrary amount 临时款项 JQ:Ri  
arrangement 措施；安排；协定 "EU{8b  
arrears 欠款 OMwsbp&  
arrears of pay 欠付薪酬 mDh1>>K'~  
arrears of revenue 逾期未收税款；逾期未收的帐项 bCZ gcN  
articles of association 组织章程；组织细则；组织章程细则 E~<`/s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _(m't n>   
ascertainment of profit 确定利润 !_2n  
"Asia Clear" “亚洲结算系统”