[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 ~-NlTx  
allotment notice 股份配售通知；配股通知 M532>+A]Za  
allotment of shares 股份分配 |exjrsmM*  
allowable 可获宽免；免税的 Y^,G} &p  
allowable business loss 可扣除的营业亏损 ]ov"&,J  
allowable expenses 可扣税的支出 R<ZyP~  
allowance 免税额；津贴；备抵；准备金 "C]_pWk  
allowance for debts 债项的免税额 S&~;l/  
allowance for depreciation by wear and tear 耗损折旧免税额 yzz(<s:o/  
allowance for funeral expenses 殡殓费的免税额 {c=H#- A  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |A:+[35  
allowance for repairs and outgoings 修葺及支出方面的免税额 2tdr1+U?g  
allowance to debtor 给债务人的津贴 X6o iOs  
alteration of capital 资本更改 zA&]#mc  
alternate trustee 候补受托人 wTVd){q`.  
amalgamation 合并 iR4!X()  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Evq^c5n>{  
ambit of charges 征税范围；收费范围 
(%
|L23  
amended valuation 经修订的估值 vce1'aW  
American Commodities Exchange 美国商品交易所 fngk<$lvg  
American Express Bank Limited 美国运通银行 *AI
?md  
American Stock Exchange 美国证券交易所 qF4pTQf  
amortization 摊销 M!]g36h[  
amount due from banks 存放银行同业的款项 c+]5[6  
amount due from banks abroad 存放海外银行同业的款项 k0-,qM#p;X  
amount due from holding companies 控股公司欠款 %2rUJaOgy$  
amount due from local banks 存放本港银行同业的款项 yA-UXKT
 
amount due to banks 银行同业的存款 O`='8'6zW\  
amount due to banks abroad 海外银行同业的存款 i^6g1"h  
amount due to holding companies 控股公司存款 OeY+Yt0  
amount due to local banks 本港银行同业的存款 -wn(J5NnR  
amount due to outport banks 外埠银行同业的存款 2]-xmS>|b  
amount for note issue 发行纸币的款额 c"CF&vTp  
amount of bond 担保契据的款额 7a'@NgiGg  
amount of consideration 代价款额 +L<x0-&  
amount of contribution 供款数额 t+O7dZt%r  
amount of indebtedness 负债款额 n ,CMGe^:  
amount of principal of the loan 贷款本金额 y ;T=u(}  
amount of rates chargeable 应征差饷数额 h%(0|  
amount of share capital 股本额 oA
$]%  
amount of sums assured 承保款额 <}^l MBa  
amount of variation 变动幅度 YDo,9  
amount of vote 拨款数额 -nC!kpo  
amount payable 应付款额 ~JxAo\2i  
amount receivable 应收款额 5SmgE2}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @`#"6y?  
analysis 分析 j?9fb  
ancillary risk 附属风险 NW@guhK.  
annual account 周年帐目；周年帐目报表；年度决算；年结 @P}!mdH1  
annual accounting date 年结日期 (= ,w$  
annual allowance 每年免税额；年积金；年度津贴；年津 99..]  
annual balance 年度余额 D}:M0EBS  
annual disposable income 每年可动用收入 WG.J-2#3  
annual estimates 周年预算 nXcOFU  
annual fee 年费 ,[0rh%%j  
annual general meeting 周年大会 {w|KWGk2  
annual growth rate 年增率；每年增长率 XKT2u !Lx  
annual long-term supplement 长期个案每年补助金 *[[TDduh&  
annual pensionable emolument 可供计算退休金的年薪 Dh{sVRA  
annual report 年报 #u6ZCv7u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .#$D\cwV  
annual return 周年报表；周年申报表；每年报税表格 E7UYJ)6]  
Annual Return Rules 《周年报表规则》 :p,DAt}  
annual review of consumer prices 每年消费物价回顾 Y'%k
G5nF  
annual roll-forward basis 逐年延展方式 zWEt< `1M  
annual salary 年薪 (3M7RpsL@  
annual statement 年度报表；年度决算表 )nJh) {4\  
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?.(*  
annuitant 年金受益人 qT+:oMrTSm  
annuity 年金 ti^msC8e  
annuity contract 年金合约 q(cSHHv+  
annuity on human life 人寿年金 
aw8q}:  
antecedent debt 先前的债项  [EU\-  
ante-dated cheque 倒填日期支票 */yR_f  
anticipated expenditure 预期开支 Ik74%x7G`  
anticipated net profit 预期纯利 vx8-~Oq{|;  
anticipated revenue 预期收入 Y>: e4Q  
anti-inflation measure 反通货膨胀措施 iH"
"dtO  
anti-inflationary stance 反通货膨胀立场
dY%>C75O  
apparent deficit 表面赤字 pJ 7="
n  
apparent financial solvency 表面偿债能力 |=9=a@l]P  
apparent partner 表面合伙人 KQ(7%W  
application for personal assessment 个人入息课税申请书 &DgJu.  
application of fund 资金应用 EzDQoN7Em  
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 "G3zl{ ?GP  
appointed actuary 委任精算师 q-)Ynp4'  
appointed auditor 委任核数师；委任审计师 nofK(0TF  
appointed trustee 委任的受托人 RTR@p =ck  
appointer 委任人 X0QLT:J b  
apportioned pro rata 按比例分摊 49m}~J=*  
apportionment 分配；分摊 ^|0>&sTHOH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jvf QG:F }  
apportionment formula 分摊方程式 T=n)ea A  
apportionment of estate duty 遗产税的分摊 p+>vX X  
appraisal 估价；评估 YKT=0   
appreciable growth 可观增长 ;_vo2zl1  
appreciable impact 显着影响 *(sUz?t  
appreciable increase 可观增长 3\jcq@N  
appreciation 增值；升值 p:n.:GZ=y  
appreciation against other currencies 相对其他货币升值 ,:1_I`d>#X  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bAa+MB#A  
appreciation tax 增值税 pZv>{=2hOS  
appropriation 拨款；拨用；拨付 &0*=F%Fd  
appropriation account 拨款帐目 u4UQMj|q  
Appropriation Bill 拨款法案 n!K<g.tjW  
appropriation-in-aid system 补助拨款办法  H*]B7?S  
approved assets 核准资产 !?~>f>js_l  
approved basket stock 认可一篮子证券 GE{u 2<%@  
approved budget 核准预算 )KPQ8y!d  
approved charitable donation 认可慈善捐款 *3>$f.
QU  
approved charitable institution 认可慈善机构 K^'NG!  
approved currency 核准货币；认可货币 sjISVJ?  
approved estimates 核准预算 O$Z<R:vVA  
approved estimates of expenditure 核准开支预算 T8ftBIOi  
approved overseas insurer 核准海外保险人 X^;LiwQv  
approved overseas trust company 核准海外信托公司 @3:oo /;  
approved pooled investment fund 核准汇集投资基金 ZdP2}w  
approved provident fund scheme 认可公积金计划 ;^K4
kK&f  
approved provision 核准拨款 @a{1vT9b  
approved redeemable share 核准可赎回股份 ,:e##g~k  
approved regional stock 认可地区性证券 v3vQfcxR  
approved retirement scheme 认可退休金计划 3LaqEj  
approved subordinated loan 核准附属贷款 6GZzNhz  
arbitrage 套戥；套汇；套利 XvIrO]F-  
arbitrageur 套戥者；套汇者 (3>Z NTm  
arbitrary amount 临时款项 CQ+WB TiC  
arrangement 措施；安排；协定 5|E_ ,d!v  
arrears 欠款 `1
eGsd,f  
arrears of pay 欠付薪酬 C =z7Gk=  
arrears of revenue 逾期未收税款；逾期未收的帐项 1|c\^;cTkt  
articles of association 组织章程；组织细则；组织章程细则 ~A5MzrvIO2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 'kz[Gh*8  
ascertainment of profit 确定利润 C {GSf`D!T  
"Asia Clear" “亚洲结算系统”