[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 r lKlpl  
allotment notice 股份配售通知；配股通知 raQ7.7  
allotment of shares 股份分配 gp-T"l  
allowable 可获宽免；免税的 Zo
B{x*IH  
allowable business loss 可扣除的营业亏损 UG<79"\i  
allowable expenses 可扣税的支出 d|iy#hy"_  
allowance 免税额；津贴；备抵；准备金 :(_+7N[KA  
allowance for debts 债项的免税额 x[Wwq=~  
allowance for depreciation by wear and tear 耗损折旧免税额 bTSL<"(]N  
allowance for funeral expenses 殡殓费的免税额 C8L'si  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GAc{l=vT'  
allowance for repairs and outgoings 修葺及支出方面的免税额 w2xG_q  
allowance to debtor 给债务人的津贴 2+Wzf)tB  
alteration of capital 资本更改 % riK+  
alternate trustee 候补受托人 W k}AmC  
amalgamation 合并 {bPV)RL:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e9 E\% p  
ambit of charges 征税范围；收费范围 EbZdas!l  
amended valuation 经修订的估值 O MX-_\")  
American Commodities Exchange 美国商品交易所 BJS-Jy$-  
American Express Bank Limited 美国运通银行 &,.Y9; b  
American Stock Exchange 美国证券交易所 :ah 5`nmPO  
amortization 摊销 ')N{wSM9Ft  
amount due from banks 存放银行同业的款项 4R8G&8b  
amount due from banks abroad 存放海外银行同业的款项 Eaqca{%/^  
amount due from holding companies 控股公司欠款 [0UGuj
  
amount due from local banks 存放本港银行同业的款项 Pe2wsR"_U  
amount due to banks 银行同业的存款 {ccIxL /~  
amount due to banks abroad 海外银行同业的存款 U'*t ~x<  
amount due to holding companies 控股公司存款 ++Ww88820  
amount due to local banks 本港银行同业的存款 >Ng)k]G  
amount due to outport banks 外埠银行同业的存款 Y\=FLO9  
amount for note issue 发行纸币的款额 #pHs@uvO  
amount of bond 担保契据的款额 D.%B $Y;G  
amount of consideration 代价款额 gf+d!c(/  
amount of contribution 供款数额 J# kl 7
 
amount of indebtedness 负债款额 p*l$Wj  
amount of principal of the loan 贷款本金额 Xe+,wW3YF  
amount of rates chargeable 应征差饷数额 jn.C|9/mj  
amount of share capital 股本额 j(#%tIv  
amount of sums assured 承保款额 D?M!ra  
amount of variation 变动幅度 yE} dj)wd  
amount of vote 拨款数额 %/.a]j!  
amount payable 应付款额 ~3RC>8*Qw  
amount receivable 应收款额 x#C@8Bxq=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KL'z XkS  
analysis 分析 lHB
) b}7E  
ancillary risk 附属风险 ~LQ[4h<J !  
annual account 周年帐目；周年帐目报表；年度决算；年结 8I,QD` xu  
annual accounting date 年结日期 3CE[(   
annual allowance 每年免税额；年积金；年度津贴；年津 1=2^90  
annual balance 年度余额 `8\Ja$ =  
annual disposable income 每年可动用收入 Yct5V,X^  
annual estimates 周年预算 S|B$c E  
annual fee 年费 4ujvD^  
annual general meeting 周年大会 rx:z#"?I  
annual growth rate 年增率；每年增长率 5HS~op2n/  
annual long-term supplement 长期个案每年补助金 &2I*0  
annual pensionable emolument 可供计算退休金的年薪 =iHiPvP0  
annual report 年报 :!zC"d
9@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 smQVWs>  
annual return 周年报表；周年申报表；每年报税表格 
kVS?RHR  
Annual Return Rules 《周年报表规则》 ]+H?@*b`  
annual review of consumer prices 每年消费物价回顾 Qju`e Eo  
annual roll-forward basis 逐年延展方式 XUV!C7  
annual salary 年薪 6*@yE  
annual statement 年度报表；年度决算表 sn{AwF%  
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 7 L:7/  
annuitant 年金受益人 R\s!*)  
annuity 年金 c3 &m9zC  
annuity contract 年金合约 W2wpcc  
annuity on human life 人寿年金 tK%c@gGU9  
antecedent debt 先前的债项 D';eTy Y  
ante-dated cheque 倒填日期支票 ] q~ <=  
anticipated expenditure 预期开支 ]|:uU  
anticipated net profit 预期纯利 =sOo:s
 
anticipated revenue 预期收入 l|/:Ot  
anti-inflation measure 反通货膨胀措施 uM(UO,X  
anti-inflationary stance 反通货膨胀立场 <JI& {1  
apparent deficit 表面赤字 )yxT+g2!  
apparent financial solvency 表面偿债能力 R,@g7p  
apparent partner 表面合伙人 o'%eI  
application for personal assessment 个人入息课税申请书 7k=fZ$+O  
application of fund 资金应用 EqM;LgE=  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 V7t!?xOL  
appointed actuary 委任精算师 >adV(V<  
appointed auditor 委任核数师；委任审计师 K\Eo z]?  
appointed trustee 委任的受托人 Ey&aBYR  
appointer 委任人 s.jO<{  
apportioned pro rata 按比例分摊 *9gD*AnM,  
apportionment 分配；分摊 CL7Nr@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W$?e<@  
apportionment formula 分摊方程式 k<4 P6?  
apportionment of estate duty 遗产税的分摊 KhM.T
c  
appraisal 估价；评估 Q*O<@   
appreciable growth 可观增长 '5H4z7)  
appreciable impact 显着影响 RB3 zHk%  
appreciable increase 可观增长 (%<'A  
appreciation 增值；升值 ^i_Iqph=  
appreciation against other currencies 相对其他货币升值 nwM)K
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d$;/T('  
appreciation tax 增值税 s'_,:R\VM>  
appropriation 拨款；拨用；拨付 -)w]a{F  
appropriation account 拨款帐目 );}t&}  
Appropriation Bill 拨款法案 E,*&BDW  
appropriation-in-aid system 补助拨款办法 (v#pj8aE  
approved assets 核准资产 cBEHH4U  
approved basket stock 认可一篮子证券 [6gO  
approved budget 核准预算 PJ 9%/Nrh  
approved charitable donation 认可慈善捐款 W8aU"_  
approved charitable institution 认可慈善机构 {0's~U+@  
approved currency 核准货币；认可货币 KAb(NZK  
approved estimates 核准预算 # .q#OC  
approved estimates of expenditure 核准开支预算 3q &k   
approved overseas insurer 核准海外保险人 d#T?Q_3b  
approved overseas trust company 核准海外信托公司 `Q9+k<  
approved pooled investment fund 核准汇集投资基金 ^,7=X8Su  
approved provident fund scheme 认可公积金计划 Jyu`-=It  
approved provision 核准拨款 y(8d?]4:_  
approved redeemable share 核准可赎回股份 Z g $Tf  
approved regional stock 认可地区性证券 3ps,uozj  
approved retirement scheme 认可退休金计划 Fh`-(,e?5  
approved subordinated loan 核准附属贷款 ~b8a^6:R"  
arbitrage 套戥；套汇；套利 ,$Tk$  
arbitrageur 套戥者；套汇者 8wF#e\Va0  
arbitrary amount 临时款项  Tb#
  
arrangement 措施；安排；协定 %D^bahf  
arrears 欠款  wOHEv^,  
arrears of pay 欠付薪酬 GNghB(  
arrears of revenue 逾期未收税款；逾期未收的帐项 xv0M  
articles of association 组织章程；组织细则；组织章程细则 R [9w  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u7muaSy  
ascertainment of profit 确定利润 .xpmp6-  
"Asia Clear" “亚洲结算系统”