[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 Vi$-Bw$@  
allotment notice 股份配售通知；配股通知 |^9BA-nA  
allotment of shares 股份分配 *FJZiPy
 
allowable 可获宽免；免税的 K!KMQ
r`  
allowable business loss 可扣除的营业亏损 #:d =)Qj0  
allowable expenses 可扣税的支出 ]@Sj`J[fd  
allowance 免税额；津贴；备抵；准备金 :g.46dp4  
allowance for debts 债项的免税额 b pv=%  
allowance for depreciation by wear and tear 耗损折旧免税额 ~0b O}   
allowance for funeral expenses 殡殓费的免税额 XbQlHfrS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?@n/v F  
allowance for repairs and outgoings 修葺及支出方面的免税额 r `eU~7  
allowance to debtor 给债务人的津贴 $O^v]>h  
alteration of capital 资本更改 wRrnniqf8  
alternate trustee 候补受托人 7L^%x3-|&  
amalgamation 合并 W}|'# nR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z.rh]Zq  
ambit of charges 征税范围；收费范围 q
n,O40 /]  
amended valuation 经修订的估值 %4W$Lq}  
American Commodities Exchange 美国商品交易所 !|<=ZF2  
American Express Bank Limited 美国运通银行 >YUoh-]`  
American Stock Exchange 美国证券交易所 d9n?v)<v  
amortization 摊销 "4%"&2L  
amount due from banks 存放银行同业的款项 AL5Vu$V~n}  
amount due from banks abroad 存放海外银行同业的款项 ;Q+xKh%  
amount due from holding companies 控股公司欠款 ?,yj")+  
amount due from local banks 存放本港银行同业的款项 DvM5 k  
amount due to banks 银行同业的存款 ,y%3mR_~  
amount due to banks abroad 海外银行同业的存款 [2|kl l  
amount due to holding companies 控股公司存款 1[]&(Pa  
amount due to local banks 本港银行同业的存款 LbtX0^  
amount due to outport banks 外埠银行同业的存款 0 &GRPu27  
amount for note issue 发行纸币的款额 "U\JV)N  
amount of bond 担保契据的款额 V _c@b%  
amount of consideration 代价款额 A 8 vbQ  
amount of contribution 供款数额 ;us%/kOR  
amount of indebtedness 负债款额 &x > B  
amount of principal of the loan 贷款本金额
s#u
J ;G  
amount of rates chargeable 应征差饷数额 "HYQqNj?Z  
amount of share capital 股本额 `CeJWL5{  
amount of sums assured 承保款额 B:Z_9,gj-N  
amount of variation 变动幅度 ?3O9eZY@  
amount of vote 拨款数额 t^ZV|s
1  
amount payable 应付款额 S(mF%WJ  
amount receivable 应收款额 mR;qMX)0h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uf&N[M  
analysis 分析 |X` /  
ancillary risk 附属风险 ?2Kt'1s#  
annual account 周年帐目；周年帐目报表；年度决算；年结 .6OgO{P:  
annual accounting date 年结日期 TO-$B8*nq  
annual allowance 每年免税额；年积金；年度津贴；年津 ^GBe)~MT  
annual balance 年度余额 K\)Td+~jc  
annual disposable income 每年可动用收入 ^'jEnN(  
annual estimates 周年预算 5Q=P4w!'  
annual fee 年费 phE &7*!Q  
annual general meeting 周年大会 >O5m5@GK3a  
annual growth rate 年增率；每年增长率 ~8m=1)A{(  
annual long-term supplement 长期个案每年补助金 4^
<6r*  
annual pensionable emolument 可供计算退休金的年薪 F,5r9^,_  
annual report 年报 c/5W4_J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H'qG/@u-l  
annual return 周年报表；周年申报表；每年报税表格 hd 0'u  
Annual Return Rules 《周年报表规则》 S!{t6'8K  
annual review of consumer prices 每年消费物价回顾 eyp,y2Tz  
annual roll-forward basis 逐年延展方式 M_LXg%  
annual salary 年薪 B>Wu;a.:L  
annual statement 年度报表；年度决算表 6{qIU}!  
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 ]m#5`zGK1|  
annuitant 年金受益人 zS< jd~  
annuity 年金 CDi<<,  
annuity contract 年金合约 uGs;}<<8  
annuity on human life 人寿年金 a=T
G[* s  
antecedent debt 先前的债项 N0>0z]4;q  
ante-dated cheque 倒填日期支票 \Ofw8=N-2  
anticipated expenditure 预期开支 VB<Jf'NU  
anticipated net profit 预期纯利 "G:<7oTa  
anticipated revenue 预期收入 B4XZko(  
anti-inflation measure 反通货膨胀措施
J1XL<7  
anti-inflationary stance 反通货膨胀立场 tDDy]==E  
apparent deficit 表面赤字 k0Ek:MjJr  
apparent financial solvency 表面偿债能力 i! ~'M;S  
apparent partner 表面合伙人 OUP?p@%]<  
application for personal assessment 个人入息课税申请书 )fdE6  
application of fund 资金应用 ,p;_\\<  
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 /+e~E;3bO  
appointed actuary 委任精算师 gK|R =J  
appointed auditor 委任核数师；委任审计师 @d"wAZzD?  
appointed trustee 委任的受托人 V,EF'-F  
appointer 委任人 1nPZ<^A&@  
apportioned pro rata 按比例分摊 [@fz1{*  
apportionment 分配；分摊 fa.0I~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ):EBgg4-N  
apportionment formula 分摊方程式 eo^/c+FG  
apportionment of estate duty 遗产税的分摊 z<]bv7V  
appraisal 估价；评估 fE,9zUo  
appreciable growth 可观增长 E2B> b[  
appreciable impact 显着影响 irTv4ZE'+l  
appreciable increase 可观增长 M`D$!BJr  
appreciation 增值；升值 ` P@- %T  
appreciation against other currencies 相对其他货币升值  3z;_KmM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $\AEWFB  
appreciation tax 增值税 X5g[ :QKP7  
appropriation 拨款；拨用；拨付 SK$Vk[c]  
appropriation account 拨款帐目 #pdUJ2)yM  
Appropriation Bill 拨款法案 ,)~E
>[=+  
appropriation-in-aid system 补助拨款办法 j[6Raf/(n  
approved assets 核准资产 dRvin[R8  
approved basket stock 认可一篮子证券 mCKk*5ws5"  
approved budget 核准预算 si(;y](  
approved charitable donation 认可慈善捐款 8O1K[sEjui  
approved charitable institution 认可慈善机构 j;K#]  
approved currency 核准货币；认可货币 <@b A?FY  
approved estimates 核准预算 NE|[o0On  
approved estimates of expenditure 核准开支预算 U\+&cob.  
approved overseas insurer 核准海外保险人 TJ6#P<M  
approved overseas trust company 核准海外信托公司 8n4V cu  
approved pooled investment fund 核准汇集投资基金 5,b]V)4  
approved provident fund scheme 认可公积金计划 5|$a =UIR  
approved provision 核准拨款 |d
adH 7  
approved redeemable share 核准可赎回股份 #k5#j4!b  
approved regional stock 认可地区性证券 0'$p$K  
approved retirement scheme 认可退休金计划 @LLTB(@wR  
approved subordinated loan 核准附属贷款 -T/W:-M(  
arbitrage 套戥；套汇；套利 >CgO<\  
arbitrageur 套戥者；套汇者 PI5j"u UO  
arbitrary amount 临时款项 u@FsLHn  
arrangement 措施；安排；协定 ;_<)JqUh  
arrears 欠款 fMK#x\.4  
arrears of pay 欠付薪酬
Gk~l,wV>  
arrears of revenue 逾期未收税款；逾期未收的帐项 -+U/Lrt>8  
articles of association 组织章程；组织细则；组织章程细则 6!EYrX}rI[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FuP/tTMU1a  
ascertainment of profit 确定利润 {,O`rW_eS  
"Asia Clear" “亚洲结算系统”