[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 :X;G]B .  
allotment notice 股份配售通知；配股通知 Ap dXsL  
allotment of shares 股份分配 n N<N~  
allowable 可获宽免；免税的 q
9/v\~m  
allowable business loss 可扣除的营业亏损 g<:Lcg"u  
allowable expenses 可扣税的支出 nj[TTndJt  
allowance 免税额；津贴；备抵；准备金 ~`OX}h/Z  
allowance for debts 债项的免税额 d/7fJ8y8  
allowance for depreciation by wear and tear 耗损折旧免税额 t}q e_c  
allowance for funeral expenses 殡殓费的免税额 ;28d7e}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S>yiD`v  
allowance for repairs and outgoings 修葺及支出方面的免税额 n$ /|r  
allowance to debtor 给债务人的津贴 #aP#r4$  
alteration of capital 资本更改 Bs~~C8+  
alternate trustee 候补受托人 OsgPNy0  
amalgamation 合并
*4cuWkQ,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &BVH
Q7[  
ambit of charges 征税范围；收费范围 g&Vhu8kNIA  
amended valuation 经修订的估值 uAO!fE}CJ  
American Commodities Exchange 美国商品交易所 d6 luksO*9  
American Express Bank Limited 美国运通银行 U: 9&0`k(  
American Stock Exchange 美国证券交易所 %~LY'cfPse  
amortization 摊销 j_8 YFz5  
amount due from banks 存放银行同业的款项 5PeS/%uT@  
amount due from banks abroad 存放海外银行同业的款项 66v,/#K  
amount due from holding companies 控股公司欠款  =z.j{%  
amount due from local banks 存放本港银行同业的款项 ]E
iM~n  
amount due to banks 银行同业的存款 ;KL7SM%g4  
amount due to banks abroad 海外银行同业的存款 9z7_D_yN2  
amount due to holding companies 控股公司存款 l;; 2\mL?  
amount due to local banks 本港银行同业的存款 :R;w<Tbz"  
amount due to outport banks 外埠银行同业的存款 #dauXUKH  
amount for note issue 发行纸币的款额 7~h3B<  
amount of bond 担保契据的款额 "<CM'R  
amount of consideration 代价款额 2.q Zs8&  
amount of contribution 供款数额 1b5Z^a<u  
amount of indebtedness 负债款额 p*g Fr hm  
amount of principal of the loan 贷款本金额 ='7m$,{(Q[  
amount of rates chargeable 应征差饷数额 y~9wxK  
amount of share capital 股本额 p_gN}v  
amount of sums assured 承保款额
&`^(dO9  
amount of variation 变动幅度 h3MdQlJ&  
amount of vote 拨款数额 W{6QvQD8  
amount payable 应付款额 7+jxf[(XQ  
amount receivable 应收款额 W5R/Ub@g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ` ~GXK  
analysis 分析 Za|7gt];l  
ancillary risk 附属风险 feS$)H9-  
annual account 周年帐目；周年帐目报表；年度决算；年结 3H<%\SYp  
annual accounting date 年结日期 gT+wn-3  
annual allowance 每年免税额；年积金；年度津贴；年津 i@D4bd9lR  
annual balance 年度余额 oR8'^G0<  
annual disposable income 每年可动用收入 FS)#
v  
annual estimates 周年预算 ]7TOA$Q  
annual fee 年费 E;`^`T40  
annual general meeting 周年大会 6d5J*y2
 
annual growth rate 年增率；每年增长率 *otgI"y\  
annual long-term supplement 长期个案每年补助金 I *N v|HST  
annual pensionable emolument 可供计算退休金的年薪 QoUdTIIL  
annual report 年报 e*`ht+  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &:ZR% f  
annual return 周年报表；周年申报表；每年报税表格 ^uG^>Om*  
Annual Return Rules 《周年报表规则》 ) x+edYw  
annual review of consumer prices 每年消费物价回顾 K:XP;#OsP  
annual roll-forward basis 逐年延展方式 V=&M\58  
annual salary 年薪 /Q )I5sL@E  
annual statement 年度报表；年度决算表 ?vbAaRg50s  
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 WZHw(BN{+  
annuitant 年金受益人 SAitufS  
annuity 年金 !#%>,X#+  
annuity contract 年金合约 zp:QcL"  
annuity on human life 人寿年金 `#W+pO  
antecedent debt 先前的债项 0=U|7%dOL  
ante-dated cheque 倒填日期支票 yFeFI@Hp 3  
anticipated expenditure 预期开支 T(Yp90'6  
anticipated net profit 预期纯利 0#=xUk#LP`  
anticipated revenue 预期收入 x%k@&d;z  
anti-inflation measure 反通货膨胀措施 iOZ#}"  
anti-inflationary stance 反通货膨胀立场 !U}2YM J  
apparent deficit 表面赤字 F =*4]O  
apparent financial solvency 表面偿债能力 $nW9VMa  
apparent partner 表面合伙人 21Dc.t{  
application for personal assessment 个人入息课税申请书 ?[.8A/:5  
application of fund 资金应用 mT-[I<  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ->?tB1}^  
appointed actuary 委任精算师 g yV>k=B  
appointed auditor 委任核数师；委任审计师 \6MM7x(U3  
appointed trustee 委任的受托人 dR_6j}  
appointer 委任人 g5pFr=NV  
apportioned pro rata 按比例分摊 -l_B;Sb: e  
apportionment 分配；分摊 p/nATvh$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HnjA78%i  
apportionment formula 分摊方程式 "P|n'Mx  
apportionment of estate duty 遗产税的分摊 R{Zd ]HT  
appraisal 估价；评估 'ZI8nMY  
appreciable growth 可观增长 ?Be}{Qqlg  
appreciable impact 显着影响 l(87s^_  
appreciable increase 可观增长 m44a HBwId  
appreciation 增值；升值 'nM4t  
appreciation against other currencies 相对其他货币升值 g-UCvY I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <'UGYY\wg0  
appreciation tax 增值税 >W >Ei(f  
appropriation 拨款；拨用；拨付 'Nt)7U>oC9  
appropriation account 拨款帐目 +C~d;p  
Appropriation Bill 拨款法案 VJTO:}Q  
appropriation-in-aid system 补助拨款办法 7$g$p&,VX  
approved assets 核准资产 0,m]W)  
approved basket stock 认可一篮子证券 L~;(M6Jp  
approved budget 核准预算 XKws_  
approved charitable donation 认可慈善捐款 &)+H''J
Y  
approved charitable institution 认可慈善机构 A-uIZ zC  
approved currency 核准货币；认可货币 .QKyB>s  
approved estimates 核准预算 pZ\7!rON  
approved estimates of expenditure 核准开支预算 vC@^B)
5gb  
approved overseas insurer 核准海外保险人 @q>Hl`a  
approved overseas trust company 核准海外信托公司 3+uL@LXd  
approved pooled investment fund 核准汇集投资基金 OqciZ@#5n  
approved provident fund scheme 认可公积金计划 ! #! MTk  
approved provision 核准拨款 RzL(Gnb  
approved redeemable share 核准可赎回股份 IaSpF<&Y;  
approved regional stock 认可地区性证券 U'9z.2"}9  
approved retirement scheme 认可退休金计划 NNbdP;=:u  
approved subordinated loan 核准附属贷款 +e 2:?d@  
arbitrage 套戥；套汇；套利 [(3s5)O  
arbitrageur 套戥者；套汇者 A&Aj!#  
arbitrary amount 临时款项 \ B84  
arrangement 措施；安排；协定 YK6'/2!  
arrears 欠款 7p2xst  
arrears of pay 欠付薪酬 /u.Zv Y3,  
arrears of revenue 逾期未收税款；逾期未收的帐项 vaP`'  
articles of association 组织章程；组织细则；组织章程细则

x,U_x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7pY :.iVO  
ascertainment of profit 确定利润  RQo a  
"Asia Clear" “亚洲结算系统”