[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<!nU&FPD:  
allotment notice 股份配售通知；配股通知 z},\1^[
 
allotment of shares 股份分配 Lw_|o[I}  
allowable 可获宽免；免税的 ]H}2|~c  
allowable business loss 可扣除的营业亏损 I^![)# FC  
allowable expenses 可扣税的支出 &Mudu/KTr  
allowance 免税额；津贴；备抵；准备金 qTdwi?j_  
allowance for debts 债项的免税额 q{f\_2[  
allowance for depreciation by wear and tear 耗损折旧免税额 F`x_W;\  
allowance for funeral expenses 殡殓费的免税额 Cb+$|Kg/"b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NW`.7'aWT  
allowance for repairs and outgoings 修葺及支出方面的免税额 sCrP+K0D  
allowance to debtor 给债务人的津贴 K[OOI~"C  
alteration of capital 资本更改 #G F.M,O/h  
alternate trustee 候补受托人 y2s(]#8  
amalgamation 合并 ~h Dp-R;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5 m-/N?c  
ambit of charges 征税范围；收费范围 HB'9 &  
amended valuation 经修订的估值 DgW@v[#BK=  
American Commodities Exchange 美国商品交易所 E&y)`>Nq{  
American Express Bank Limited 美国运通银行 *PL&CDu=)  
American Stock Exchange 美国证券交易所 4W*o:Y!  
amortization 摊销 un-%p#  
amount due from banks 存放银行同业的款项 )lS04|s  
amount due from banks abroad 存放海外银行同业的款项
1v`|mU}i,  
amount due from holding companies 控股公司欠款 p!^K.P1 '  
amount due from local banks 存放本港银行同业的款项 WlvT&W  
amount due to banks 银行同业的存款 js <Up/1  
amount due to banks abroad 海外银行同业的存款 5o>`7(t`  
amount due to holding companies 控股公司存款 UWV%y P  
amount due to local banks 本港银行同业的存款 $6wSqH?q  
amount due to outport banks 外埠银行同业的存款 o^UOkxs.  
amount for note issue 发行纸币的款额 |/n7(!7$[v  
amount of bond 担保契据的款额 \X%FM"r  
amount of consideration 代价款额 w->Y92q]  
amount of contribution 供款数额 Q. O4R
_H  
amount of indebtedness 负债款额 iz`>'wpC  
amount of principal of the loan 贷款本金额 ~i?A!  
amount of rates chargeable 应征差饷数额 *p\Zc*N;%  
amount of share capital 股本额 YF-E1`+?<  
amount of sums assured 承保款额 n~|?)EL  
amount of variation 变动幅度 ?yq=
c  
amount of vote 拨款数额 HB5-B XBU  
amount payable 应付款额
C{uT1`  
amount receivable 应收款额 5= &2=
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -#T%*  
analysis 分析 klFS3G  
ancillary risk 附属风险 FVrB#Hw~  
annual account 周年帐目；周年帐目报表；年度决算；年结 (P-^ PNz&  
annual accounting date 年结日期 dG5jhk PX  
annual allowance 每年免税额；年积金；年度津贴；年津 a4~ B  
annual balance 年度余额 2!B|w8ar  
annual disposable income 每年可动用收入 'ZMh<M[  
annual estimates 周年预算 w[gt9]}N  
annual fee 年费 q 9xA.*  
annual general meeting 周年大会 a}FyJp  
annual growth rate 年增率；每年增长率 CQ/+- -o  
annual long-term supplement 长期个案每年补助金 mKO~`Wq%@  
annual pensionable emolument 可供计算退休金的年薪
{zm8`  
annual report 年报 r1%{\<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <zn)f@W  
annual return 周年报表；周年申报表；每年报税表格 1#_pj eG  
Annual Return Rules 《周年报表规则》 dB4ifeT]  
annual review of consumer prices 每年消费物价回顾 E :**gvfq  
annual roll-forward basis 逐年延展方式 zqNzWX  
annual salary 年薪 `+\$  
annual statement 年度报表；年度决算表 Z@Q*An  
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 1[Yl8W%pj  
annuitant 年金受益人 vMou`[\WlJ  
annuity 年金 oydP}X  
annuity contract 年金合约

1%B9xLq  
annuity on human life 人寿年金 /K&9c !]$C  
antecedent debt 先前的债项 u]Vt>Yw u  
ante-dated cheque 倒填日期支票 ~//9Nz~;3  
anticipated expenditure 预期开支 `&q+ f+z  
anticipated net profit 预期纯利 L QV@]z&  
anticipated revenue 预期收入 Bv@p9 ] n  
anti-inflation measure 反通货膨胀措施 )Wq1af   
anti-inflationary stance 反通货膨胀立场 95@u|#n  
apparent deficit 表面赤字 hjg
1By(  
apparent financial solvency 表面偿债能力 HLPRTta.  
apparent partner 表面合伙人 [}HPV+j=U  
application for personal assessment 个人入息课税申请书 PA,aYg0f  
application of fund 资金应用 qfJ2iE|o2.  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 f]%SFQ+  
appointed actuary 委任精算师 iEtR<R>=  
appointed auditor 委任核数师；委任审计师 cK]n"6N
[  
appointed trustee 委任的受托人 |Vz)!M  
appointer 委任人 "0;WYw?  
apportioned pro rata 按比例分摊 ma*#*4  
apportionment 分配；分摊 mq4Zy3H   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "]]LQb$  
apportionment formula 分摊方程式 p )JR5z  
apportionment of estate duty 遗产税的分摊 vPYHM2  
appraisal 估价；评估 2H9hN4N  
appreciable growth 可观增长 QlMLWi  
appreciable impact 显着影响 06AgY0\  
appreciable increase 可观增长 *Ts$Hj[  
appreciation 增值；升值 X+A@//,7  
appreciation against other currencies 相对其他货币升值 mTX:?
>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J
Y8Rk=  
appreciation tax 增值税 Iga+8k  
appropriation 拨款；拨用；拨付 N80ogio_Tk  
appropriation account 拨款帐目 0g:q%P0  
Appropriation Bill 拨款法案 nn:'<6"oV  
appropriation-in-aid system 补助拨款办法 tP! %(+V  
approved assets 核准资产 nsi?.c&0!  
approved basket stock 认可一篮子证券 I[K4/91  
approved budget 核准预算 |A*4Fuc&  
approved charitable donation 认可慈善捐款 sv%E5@  
approved charitable institution 认可慈善机构 @,sjM]  
approved currency 核准货币；认可货币 M("sekL  
approved estimates 核准预算 )m =xf1  
approved estimates of expenditure 核准开支预算 xOShO"4Z   
approved overseas insurer 核准海外保险人 MFa/%O_*  
approved overseas trust company 核准海外信托公司 NCi~. I  
approved pooled investment fund 核准汇集投资基金 6}R*7iMs  
approved provident fund scheme 认可公积金计划 l@GJcCufE  
approved provision 核准拨款 Iv  
approved redeemable share 核准可赎回股份 aeN #<M&$<  
approved regional stock 认可地区性证券 gkx
Hfm  
approved retirement scheme 认可退休金计划 !~?/D  
approved subordinated loan 核准附属贷款 Q+
Q"JU  
arbitrage 套戥；套汇；套利 S"G(_%  
arbitrageur 套戥者；套汇者 Rf`_q7fm  
arbitrary amount 临时款项 7$%G3Q|)L  
arrangement 措施；安排；协定 ; ,sNRES3  
arrears 欠款 n!Y_SPg   
arrears of pay 欠付薪酬 T<Xw[PEnP  
arrears of revenue 逾期未收税款；逾期未收的帐项 iQ Xlz]'  
articles of association 组织章程；组织细则；组织章程细则 %D#&RS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }Em{?Hqy  
ascertainment of profit 确定利润 e6_8f*o|s  
"Asia Clear" “亚洲结算系统”