[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?
0eVvM  
allotment notice 股份配售通知；配股通知 ^{`exCwMx  
allotment of shares 股份分配 Nai2W<,  
allowable 可获宽免；免税的 :3Ox~o  
allowable business loss 可扣除的营业亏损 $a]`nLUa  
allowable expenses 可扣税的支出 zC!t ;*8a  
allowance 免税额；津贴；备抵；准备金 T7%S # 0,p  
allowance for debts 债项的免税额 Wn2NMXK  
allowance for depreciation by wear and tear 耗损折旧免税额 Bsvr?|L\  
allowance for funeral expenses 殡殓费的免税额 cuIT Y^6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @S;'@V C  
allowance for repairs and outgoings 修葺及支出方面的免税额 .`eN8Dl1  
allowance to debtor 给债务人的津贴 \}b%E'+_T  
alteration of capital 资本更改 dZ
@63a>>@  
alternate trustee 候补受托人 p]TAELy  
amalgamation 合并 (w3YvG.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W{+2/P
 
ambit of charges 征税范围；收费范围 b8UO,fY q  
amended valuation 经修订的估值 v\ )W?i*l  
American Commodities Exchange 美国商品交易所 ~36!?&eA8  
American Express Bank Limited 美国运通银行 f$$/H>MJ  
American Stock Exchange 美国证券交易所 TD0 B%  
amortization 摊销 9Y9GwL]T  
amount due from banks 存放银行同业的款项 KZE,bi: ~  
amount due from banks abroad 存放海外银行同业的款项 k y7Gwc  
amount due from holding companies 控股公司欠款 ! F$6-0%  
amount due from local banks 存放本港银行同业的款项 Ti5-6%~&  
amount due to banks 银行同业的存款  }my`K  
amount due to banks abroad 海外银行同业的存款 lL3U8}vn  
amount due to holding companies 控股公司存款 bY :x8fl  
amount due to local banks 本港银行同业的存款 I\ob7X'Xu!  
amount due to outport banks 外埠银行同业的存款 A;M'LM-M  
amount for note issue 发行纸币的款额 g) jYFfGfH  
amount of bond 担保契据的款额 7?_CcRe  
amount of consideration 代价款额 &h/Xku&0  
amount of contribution 供款数额 wc4=VC"y  
amount of indebtedness 负债款额 ~f98#43  
amount of principal of the loan 贷款本金额 7{*>agQh  
amount of rates chargeable 应征差饷数额 onzxx4bax  
amount of share capital 股本额 #"~<HG}bR/  
amount of sums assured 承保款额 wmLs/:~  
amount of variation 变动幅度 %h!B^{0  
amount of vote 拨款数额 (!WD1w
 
amount payable 应付款额 g($2Dk_F2  
amount receivable 应收款额 "chDg(jMZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W'TZ%K) I  
analysis 分析 kxv1Hn"`{E  
ancillary risk 附属风险 5\nAeP  
annual account 周年帐目；周年帐目报表；年度决算；年结 |Cy E5i0  
annual accounting date 年结日期 %'pgGC"|  
annual allowance 每年免税额；年积金；年度津贴；年津 ;i+jJ4  
annual balance 年度余额 =aW9L)8D  
annual disposable income 每年可动用收入 Avb\{)s+  
annual estimates 周年预算 Gd85kY@w7  
annual fee 年费 gPPkT"  
annual general meeting 周年大会 |+9&rAg  
annual growth rate 年增率；每年增长率 -
iZ`Y?  
annual long-term supplement 长期个案每年补助金 8":Q)9;%  
annual pensionable emolument 可供计算退休金的年薪 D&y 7-/  
annual report 年报 0g8NHkM:2a  
Annual Report on the Consumer Price Index 《消费物价指数年报》 |A(Iti{v  
annual return 周年报表；周年申报表；每年报税表格 S f# R0SA  
Annual Return Rules 《周年报表规则》 &oMh]Z*:  
annual review of consumer prices 每年消费物价回顾 eHUOU>&P]  
annual roll-forward basis 逐年延展方式 9pfIzs su3  
annual salary 年薪 BI@[\aRLQ  
annual statement 年度报表；年度决算表 |FRg\#kf%  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p!%pP}I  
annuitant 年金受益人 Eu3E-K@y  
annuity 年金 V0mn4sfs  
annuity contract 年金合约 Ny/MJ#Lq  
annuity on human life 人寿年金 z F;K  
antecedent debt 先前的债项 ;O,jUiQ  
ante-dated cheque 倒填日期支票 }Q+|W=2t  
anticipated expenditure 预期开支 C0Z=~Q%  
anticipated net profit 预期纯利 -KbYOb  
anticipated revenue 预期收入 m1AJ{cs  
anti-inflation measure 反通货膨胀措施 jL}v9$  
anti-inflationary stance 反通货膨胀立场 Y'X%Aw;`  
apparent deficit 表面赤字 ?a]mD
x>xh  
apparent financial solvency 表面偿债能力 #/37V2E  
apparent partner 表面合伙人 r3?o9D>  
application for personal assessment 个人入息课税申请书 wMN]~|z>  
application of fund 资金应用 K3uRs{l|  
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 Vxt+]5X  
appointed actuary 委任精算师 Z;"vW!%d  
appointed auditor 委任核数师；委任审计师 .=; ;  
appointed trustee 委任的受托人
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appointer 委任人 N'=gep0
V@  
apportioned pro rata 按比例分摊 $ocdI
5  
apportionment 分配；分摊 G3
v5KmT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2 yz _  
apportionment formula 分摊方程式 Ax}JLPz5'  
apportionment of estate duty 遗产税的分摊 FpU>^'2]  
appraisal 估价；评估 7{Wny&[0  
appreciable growth 可观增长 xgtR6E^k  
appreciable impact 显着影响 _o~nr]zx  
appreciable increase 可观增长 ?aMOZn?  
appreciation 增值；升值 e+K^Aq  
appreciation against other currencies 相对其他货币升值 sDV Q#}a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,
R|BG  
appreciation tax 增值税 /qw.p#  
appropriation 拨款；拨用；拨付 bg0

Wnl  
appropriation account 拨款帐目 \73ch  
Appropriation Bill 拨款法案 -s/ea~=R  
appropriation-in-aid system 补助拨款办法 9N3eN  
approved assets 核准资产 Rf1x`wml  
approved basket stock 认可一篮子证券 kG*~|ma  
approved budget 核准预算 +"@ .8m  
approved charitable donation 认可慈善捐款 2J;g{ 95z  
approved charitable institution 认可慈善机构 =vhm}  
approved currency 核准货币；认可货币 i}?>g-(  
approved estimates 核准预算 jz0T_\8D`  
approved estimates of expenditure 核准开支预算 0m ? )ROaJ  
approved overseas insurer 核准海外保险人 tLmTjX .6  
approved overseas trust company 核准海外信托公司 {(}By/_  
approved pooled investment fund 核准汇集投资基金 zdH kG_PT  
approved provident fund scheme 认可公积金计划 k VQ\1!  
approved provision 核准拨款 Aiea\jBv  
approved redeemable share 核准可赎回股份 L /^I*p,  
approved regional stock 认可地区性证券 ct}9i"H#1  
approved retirement scheme 认可退休金计划 Y6d@h? ht  
approved subordinated loan 核准附属贷款 !f6 (Zho  
arbitrage 套戥；套汇；套利 40 0#v|b  
arbitrageur 套戥者；套汇者 NaCy@  
arbitrary amount 临时款项 %~S&AE-  
arrangement 措施；安排；协定 PFK  '$  
arrears 欠款 _J[P[(ab  
arrears of pay 欠付薪酬 Yz<1 wt7;  
arrears of revenue 逾期未收税款；逾期未收的帐项 v*yuE5{  
articles of association 组织章程；组织细则；组织章程细则 h)nG)|c  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S21,VpW\  
ascertainment of profit 确定利润 X\F|Tk3_  
"Asia Clear" “亚洲结算系统”