[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 T^d<vH  
allotment notice 股份配售通知；配股通知 `_ neYT  
allotment of shares 股份分配 `{w|2 [C3  
allowable 可获宽免；免税的 + rN#
 
allowable business loss 可扣除的营业亏损 jsV1~1:83  
allowable expenses 可扣税的支出 m>[G-~0?kI  
allowance 免税额；津贴；备抵；准备金 T[[E)f1[  
allowance for debts 债项的免税额 *pS3xit~  
allowance for depreciation by wear and tear 耗损折旧免税额 h } &dvd  
allowance for funeral expenses 殡殓费的免税额 <uoVGV5N  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9@M;\ @&g  
allowance for repairs and outgoings 修葺及支出方面的免税额 mDwuJf8}  
allowance to debtor 给债务人的津贴 :&$v.#  
alteration of capital 资本更改 hP[/xe  
alternate trustee 候补受托人 ;gJAxVD<  
amalgamation 合并 s&WE'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k?3mFWc  
ambit of charges 征税范围；收费范围 OL#i!ia.  
amended valuation 经修订的估值 g p|G q  
American Commodities Exchange 美国商品交易所 ="@f~~  
American Express Bank Limited 美国运通银行 Ek0 6=2i  
American Stock Exchange 美国证券交易所 S>HfyZ&Pc  
amortization 摊销 l'!_km0{d
 
amount due from banks 存放银行同业的款项  W>x.*K  
amount due from banks abroad 存放海外银行同业的款项 Mp5Z=2l5  
amount due from holding companies 控股公司欠款 5D^2 +`$/  
amount due from local banks 存放本港银行同业的款项 xw~oR|`U  
amount due to banks 银行同业的存款 HuA4eJ(2  
amount due to banks abroad 海外银行同业的存款 ow,! 7|m  
amount due to holding companies 控股公司存款 E7SmiD@)  
amount due to local banks 本港银行同业的存款 SZxnYVY  
amount due to outport banks 外埠银行同业的存款 )h(=X&(d  
amount for note issue 发行纸币的款额 0"sZP\<p  
amount of bond 担保契据的款额 @O6 2}F  
amount of consideration 代价款额 ~:0U.v_V  
amount of contribution 供款数额 rP(;^8l"  
amount of indebtedness 负债款额 JGhK8E  
amount of principal of the loan 贷款本金额 h^H)p`[Gme  
amount of rates chargeable 应征差饷数额 #cJ1Jj $  
amount of share capital 股本额 c; 1f$$>b  
amount of sums assured 承保款额 @Ko}Td&E(  
amount of variation 变动幅度 Oeg^%Y   
amount of vote 拨款数额 (w<llb`]  
amount payable 应付款额 (c3O> *M  
amount receivable 应收款额 C1YH\X(r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oC!z
+<  
analysis 分析 a|dn3R>vX  
ancillary risk 附属风险 77]Fp(uI  
annual account 周年帐目；周年帐目报表；年度决算；年结 >#;>6q9_  
annual accounting date 年结日期 K9RRY,JB  
annual allowance 每年免税额；年积金；年度津贴；年津 oSR ;Im<2  
annual balance 年度余额 R C!~eJG!  
annual disposable income 每年可动用收入 7Sycy#D  
annual estimates 周年预算 _4lKd`  
annual fee 年费 /dR:\ffz2  
annual general meeting 周年大会 K[-G2  
annual growth rate 年增率；每年增长率 -OgC.6  
annual long-term supplement 长期个案每年补助金 \gir  
annual pensionable emolument 可供计算退休金的年薪 *2m{i:3  
annual report 年报 _^0UK|[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N
71%l  
annual return 周年报表；周年申报表；每年报税表格 %:-2P  
Annual Return Rules 《周年报表规则》 Og2w] B[  
annual review of consumer prices 每年消费物价回顾 @Rqn&tA8  
annual roll-forward basis 逐年延展方式 @7?L+.r$9  
annual salary 年薪 `qy@Qo  
annual statement 年度报表；年度决算表 E@@XWU21;N  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )*BG-nM u  
annuitant 年金受益人 Fy^8]u*Fu  
annuity 年金 ?j8_j  
annuity contract 年金合约 @w,O1Xwj  
annuity on human life 人寿年金 NF*Z<$'%  
antecedent debt 先前的债项 ML1/1GK*i+  
ante-dated cheque 倒填日期支票 w[;5]z  
anticipated expenditure 预期开支 u>03l(X6f  
anticipated net profit 预期纯利 5W_Rg:J{P  
anticipated revenue 预期收入 7t% |s!~  
anti-inflation measure 反通货膨胀措施 +39p5O!  
anti-inflationary stance 反通货膨胀立场 )3!z2f:e  
apparent deficit 表面赤字 0ol*!@?  
apparent financial solvency 表面偿债能力 $r(9'm}W  
apparent partner 表面合伙人 7}fT7tsN  
application for personal assessment 个人入息课税申请书 @w;&:J9m
 
application of fund 资金应用 6oR5q 4  
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 f5t/=/6>F  
appointed actuary 委任精算师 >s;dooZ  
appointed auditor 委任核数师；委任审计师  }}d,xI  
appointed trustee 委任的受托人 /onZ14  
appointer 委任人 h}GzQry1  
apportioned pro rata 按比例分摊 t\,XG  
apportionment 分配；分摊 >yt8gw0J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jH2_Ekgc;_  
apportionment formula 分摊方程式 gp]T.ol  
apportionment of estate duty 遗产税的分摊
6"c(5#H  
appraisal 估价；评估 Y$eO:67;  
appreciable growth 可观增长 yT C+5_7  
appreciable impact 显着影响 =zwn3L8fL  
appreciable increase 可观增长 ,D{D QJ(B  
appreciation 增值；升值 ggzcANCD<  
appreciation against other currencies 相对其他货币升值 *)qxrBc0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `R_;n#3F0  
appreciation tax 增值税 >+ku:<Hw%.  
appropriation 拨款；拨用；拨付 Nb/Z +  
appropriation account 拨款帐目 ;v%f +  
Appropriation Bill 拨款法案 Zopi;O J  
appropriation-in-aid system 补助拨款办法 /G!M\teeF  
approved assets 核准资产 "l-R|>6~  
approved basket stock 认可一篮子证券 t`"pn<  
approved budget 核准预算 d01]5'f?o  
approved charitable donation 认可慈善捐款 D'\gy $9m1  
approved charitable institution 认可慈善机构 M:.0]'[s5  
approved currency 核准货币；认可货币 T5+9#  
approved estimates 核准预算 /9@VnM  
approved estimates of expenditure 核准开支预算 CdNb& Nyz  
approved overseas insurer 核准海外保险人 M_f.e!?  
approved overseas trust company 核准海外信托公司 Qis/'9a  
approved pooled investment fund 核准汇集投资基金 <2fgao&-n  
approved provident fund scheme 认可公积金计划 %v<BE tq  
approved provision 核准拨款 1C<@QrT  
approved redeemable share 核准可赎回股份 q3/ 0xN+?  
approved regional stock 认可地区性证券 =$F<Ac;&  
approved retirement scheme 认可退休金计划 )&.Zxo;q=  
approved subordinated loan 核准附属贷款 KWiP`h8  
arbitrage 套戥；套汇；套利 qPgny/(  
arbitrageur 套戥者；套汇者 (cm8x  
arbitrary amount 临时款项 G9r~O#=gy  
arrangement 措施；安排；协定 =]W[{@P  
arrears 欠款 %. W56  
arrears of pay 欠付薪酬 1
R7w  
arrears of revenue 逾期未收税款；逾期未收的帐项 zEs:OOM  
articles of association 组织章程；组织细则；组织章程细则 |sPUb;&~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s73'h  
ascertainment of profit 确定利润 iO{LsG*5Z  
"Asia Clear" “亚洲结算系统”