[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 M/
0!B_(R  
allotment notice 股份配售通知；配股通知 iQ Zgs@  
allotment of shares 股份分配 b"t!nfgo  
allowable 可获宽免；免税的 j{IAZs#@>  
allowable business loss 可扣除的营业亏损 hJ>{`Tw  
allowable expenses 可扣税的支出 R>To L  
allowance 免税额；津贴；备抵；准备金 T#Qn\8  
allowance for debts 债项的免税额 eRD?O  
allowance for depreciation by wear and tear 耗损折旧免税额 k;R*mg*K  
allowance for funeral expenses 殡殓费的免税额 g9H~\w  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 OOGqtA;  
allowance for repairs and outgoings 修葺及支出方面的免税额 .KGW#Qk8  
allowance to debtor 给债务人的津贴 @U_w:Q<9u  
alteration of capital 资本更改 i))S%!/r~  
alternate trustee 候补受托人 !%_Z>a  
amalgamation 合并 +g<2t,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <bWhTNOb  
ambit of charges 征税范围；收费范围 zJOjc/\  
amended valuation 经修订的估值 0iinr:=u  
American Commodities Exchange 美国商品交易所 bg*4Z?[dd  
American Express Bank Limited 美国运通银行 :kfHILi  
American Stock Exchange 美国证券交易所 {^1GHU  
amortization 摊销 [2gK^o&t  
amount due from banks 存放银行同业的款项 _y#t[|}w  
amount due from banks abroad 存放海外银行同业的款项 /-b)`%Q|Y  
amount due from holding companies 控股公司欠款 G\?fWqx  
amount due from local banks 存放本港银行同业的款项 D%N^ iJC,9  
amount due to banks 银行同业的存款 aIpD f| ~  
amount due to banks abroad 海外银行同业的存款 |Ma"B4  
amount due to holding companies 控股公司存款 =LL5E}xP  
amount due to local banks 本港银行同业的存款 scCOiK)  
amount due to outport banks 外埠银行同业的存款 Ka&[ Oz<w  
amount for note issue 发行纸币的款额 **d3uc4y  
amount of bond 担保契据的款额 $U<so{xn%  
amount of consideration 代价款额 lplEQ]J|  
amount of contribution 供款数额 xI
55pj*  
amount of indebtedness 负债款额 K3$83%E  
amount of principal of the loan 贷款本金额 Qa~o'  
amount of rates chargeable 应征差饷数额 -LJb x<'  
amount of share capital 股本额 D+]#qS1q  
amount of sums assured 承保款额 V]t ucs  
amount of variation 变动幅度 9Ruj_U  
amount of vote 拨款数额 :D8V*F6P  
amount payable 应付款额 ^I@1y}xi  
amount receivable 应收款额 qYBoo]}a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k, &*d4  
analysis 分析 7c1xB.g   
ancillary risk 附属风险 n$g g$<  
annual account 周年帐目；周年帐目报表；年度决算；年结 w?d~c*4+  
annual accounting date 年结日期 >t&Frw/Bl  
annual allowance 每年免税额；年积金；年度津贴；年津 'due'| #^  
annual balance 年度余额 QU_O9 BN  
annual disposable income 每年可动用收入 Fd":\7p  
annual estimates 周年预算 v=EV5#A  
annual fee 年费 cH?j@-pY  
annual general meeting 周年大会 I$9^i#O'3  
annual growth rate 年增率；每年增长率 MU4/arXy  
annual long-term supplement 长期个案每年补助金 OW-[#r  
annual pensionable emolument 可供计算退休金的年薪 Q0i.gEwe  
annual report 年报 , \|S BS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IqJ7'X  
annual return 周年报表；周年申报表；每年报税表格 <[ />M  
Annual Return Rules 《周年报表规则》 vyP3]+n
 
annual review of consumer prices 每年消费物价回顾 y8'WR-;  
annual roll-forward basis 逐年延展方式 JziuwL5,  
annual salary 年薪 T3,"g=  
annual statement 年度报表；年度决算表 9bRlSb@  
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 oMawINDa  
annuitant 年金受益人 l5F>v!NA  
annuity 年金 @,F8gv*  
annuity contract 年金合约 9>\P]:  
annuity on human life 人寿年金 'VcZ_m:  
antecedent debt 先前的债项 O}I8P")m  
ante-dated cheque 倒填日期支票 ~F[}*%iR  
anticipated expenditure 预期开支 \Z-T)7S  
anticipated net profit 预期纯利 4NT zK  
anticipated revenue 预期收入 la:i!qAH  
anti-inflation measure 反通货膨胀措施 u@tJu'X  
anti-inflationary stance 反通货膨胀立场 REUWK#>  
apparent deficit 表面赤字 WeNx9+2=Z  
apparent financial solvency 表面偿债能力 S C 7Tp4  
apparent partner 表面合伙人 /. GHR  
application for personal assessment 个人入息课税申请书 Q?-HU,RBO  
application of fund 资金应用 4bLk+EY4A  
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 8d|omqe~P  
appointed actuary 委任精算师 wDswK "T  
appointed auditor 委任核数师；委任审计师 6FNs4|(
d  
appointed trustee 委任的受托人

GO{o # }  
appointer 委任人 6nqG;z-IXJ  
apportioned pro rata 按比例分摊 7\m.xWX e  
apportionment 分配；分摊 c Q:.V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qR^KvAEQSo  
apportionment formula 分摊方程式 F(c~D0  
apportionment of estate duty 遗产税的分摊 V9[-# Ti  
appraisal 估价；评估 9v>BP`Mg  
appreciable growth 可观增长 )nmLgsg  
appreciable impact 显着影响 ]L#6'|W  
appreciable increase 可观增长 i1k(3:ay<  
appreciation 增值；升值 }6ObQa43  
appreciation against other currencies 相对其他货币升值 _i{$5JJ+K2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /nEt%YYh;x  
appreciation tax 增值税 :9un6A9JS  
appropriation 拨款；拨用；拨付 "9,z"k  
appropriation account 拨款帐目 2g5Ft  
Appropriation Bill 拨款法案 gdkl,z3N3  
appropriation-in-aid system 补助拨款办法 Tap=K|b ]  
approved assets 核准资产 b*Ny  
approved basket stock 认可一篮子证券 5ws|4V  
approved budget 核准预算 u&/[sqx  
approved charitable donation 认可慈善捐款 os6p1"_\f  
approved charitable institution 认可慈善机构 Z0*Lm+d9z  
approved currency 核准货币；认可货币 CBw/a0Uck  
approved estimates 核准预算 eFDhJ  
approved estimates of expenditure 核准开支预算 .J:04t1  
approved overseas insurer 核准海外保险人 ^%l~

|w  
approved overseas trust company 核准海外信托公司 mi9BC9W(  
approved pooled investment fund 核准汇集投资基金 7KIOI,qb6  
approved provident fund scheme 认可公积金计划 WM$)T6M  
approved provision 核准拨款 ;d$PQi  
approved redeemable share 核准可赎回股份 PhBdm'  
approved regional stock 认可地区性证券 EOJk7  
approved retirement scheme 认可退休金计划 %"tLs%"7=P  
approved subordinated loan 核准附属贷款 k$ k/U  
arbitrage 套戥；套汇；套利 B ;Pws$J  
arbitrageur 套戥者；套汇者 6v~` jS%3  
arbitrary amount 临时款项 0"q_c-_Bg  
arrangement 措施；安排；协定 AZ' "M{wiI  
arrears 欠款 cpz'upVOZ  
arrears of pay 欠付薪酬 3Mw
\}q  
arrears of revenue 逾期未收税款；逾期未收的帐项 VK\ Bjru9
 
articles of association 组织章程；组织细则；组织章程细则 f>.A^?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 '}\{4Q st  
ascertainment of profit 确定利润 hz#S b~g  
"Asia Clear" “亚洲结算系统”