[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 _rU%DL?  
allotment notice 股份配售通知；配股通知 swh8-_[c/  
allotment of shares 股份分配 o6[aP[~F  
allowable 可获宽免；免税的  nW*D  
allowable business loss 可扣除的营业亏损 "bC1dl<  
allowable expenses 可扣税的支出 -]K9sy)I  
allowance 免税额；津贴；备抵；准备金 3pF7}P  
allowance for debts 债项的免税额 J*} warf&  
allowance for depreciation by wear and tear 耗损折旧免税额 gL:Vj%c  
allowance for funeral expenses 殡殓费的免税额 QwSYjR:K  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }[>X}"_e  
allowance for repairs and outgoings 修葺及支出方面的免税额 uVn"'p-  
allowance to debtor 给债务人的津贴 ,s9gGCA  
alteration of capital 资本更改 JgmX=6N  
alternate trustee 候补受托人 GF=rGn@,)`  
amalgamation 合并 T 7bDt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lEWF~L5=:  
ambit of charges 征税范围；收费范围 o'SZsG  
amended valuation 经修订的估值 ,p\:Z3{ZH  
American Commodities Exchange 美国商品交易所 0<";9qN)6  
American Express Bank Limited 美国运通银行 C@3`n;yZ=  
American Stock Exchange 美国证券交易所 mhDC1lXF  
amortization 摊销 34gC[G=  
amount due from banks 存放银行同业的款项 y9xvGr[l  
amount due from banks abroad 存放海外银行同业的款项 "A]Xe[oS  
amount due from holding companies 控股公司欠款 t3// U #  
amount due from local banks 存放本港银行同业的款项 cfP9b8J G  
amount due to banks 银行同业的存款 4{rqGC/  
amount due to banks abroad 海外银行同业的存款  e#t7
  
amount due to holding companies 控股公司存款 y k{8O.g  
amount due to local banks 本港银行同业的存款 CVy\']  
amount due to outport banks 外埠银行同业的存款 qLYz-P'ik  
amount for note issue 发行纸币的款额 ;LXwW(_6d  
amount of bond 担保契据的款额 OkV*,n  
amount of consideration 代价款额 IGQcQ/M  
amount of contribution 供款数额 EIrAq!CA  
amount of indebtedness 负债款额 Na$eeM  
amount of principal of the loan 贷款本金额 r&/M')}?Lw  
amount of rates chargeable 应征差饷数额 wJ%;\06  
amount of share capital 股本额 =+z+`
ot  
amount of sums assured 承保款额 8%ea(|Wjg  
amount of variation 变动幅度 "-T[D9(A  
amount of vote 拨款数额 aJ/}ID  
amount payable 应付款额 bQlvb  
amount receivable 应收款额 Oe~x,=X)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l{o,"P"  
analysis 分析 $~+(si2  
ancillary risk 附属风险 BH"Op
hE  
annual account 周年帐目；周年帐目报表；年度决算；年结 $&~moAl  
annual accounting date 年结日期 2Pm[ kD4E=  
annual allowance 每年免税额；年积金；年度津贴；年津 <c77GimD?  
annual balance 年度余额 [Xyu_I-c  
annual disposable income 每年可动用收入 W2Ik!wEe&  
annual estimates 周年预算 8=  kwc  
annual fee 年费 }Be;YIhG  
annual general meeting 周年大会 2if7|o$=  
annual growth rate 年增率；每年增长率 ~~\C .6c#  
annual long-term supplement 长期个案每年补助金 _@5|r|P>  
annual pensionable emolument 可供计算退休金的年薪 mfqnRPZ  
annual report 年报 tP][o494\&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .C*mDi)wZ  
annual return 周年报表；周年申报表；每年报税表格 4^Y{ BS fF  
Annual Return Rules 《周年报表规则》 qipV'T,S  
annual review of consumer prices 每年消费物价回顾 d@XXqCR<  
annual roll-forward basis 逐年延展方式 @=sM')f&  
annual salary 年薪 xWnOOE$i  
annual statement 年度报表；年度决算表 4OaU1Y[  
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 bQ3txuha  
annuitant 年金受益人 1.tAl6]  
annuity 年金 l+A)MJd oj  
annuity contract 年金合约 U EjP
`  
annuity on human life 人寿年金 Gl"|t't (  
antecedent debt 先前的债项 bEKhU\@=J  
ante-dated cheque 倒填日期支票 @tvz9N  
anticipated expenditure 预期开支 (QTF+~)  
anticipated net profit 预期纯利 <I#nwoHN  
anticipated revenue 预期收入 ZfMs6`Wv 1  
anti-inflation measure 反通货膨胀措施 )Yu  
anti-inflationary stance 反通货膨胀立场 ZuFcJ?8i  
apparent deficit 表面赤字 l +a1`O  
apparent financial solvency 表面偿债能力 \i'Z(1  
apparent partner 表面合伙人 $<QrV,T  
application for personal assessment 个人入息课税申请书 8c\\-{  
application of fund 资金应用 l0 8vF$k|d  
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 Z%Fc -KVt  
appointed actuary 委任精算师 ,gpZz$Ef(  
appointed auditor 委任核数师；委任审计师 M$ 48}q+  
appointed trustee 委任的受托人 yAiO._U  
appointer 委任人 PU,%Y_xR  
apportioned pro rata 按比例分摊 u4h0s1iI  
apportionment 分配；分摊 a
pOa E7|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y}]-o9Rl  
apportionment formula 分摊方程式 %s! |,Cu  
apportionment of estate duty 遗产税的分摊 6_s(Kx>j  
appraisal 估价；评估 zM,r0Z  
appreciable growth 可观增长 #;yxn.</  
appreciable impact 显着影响 |h?2~D!+d  
appreciable increase 可观增长 Fw S>V2R  
appreciation 增值；升值 3vs{*T"  
appreciation against other currencies 相对其他货币升值 lSg[
7lt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1<tJ3>Xl  
appreciation tax 增值税 g/FZ?Wo  
appropriation 拨款；拨用；拨付 /&c2O X|Z  
appropriation account 拨款帐目 mqj-/DN6*  
Appropriation Bill 拨款法案 z2>LjM) #  
appropriation-in-aid system 补助拨款办法 :r(dMU3%  
approved assets 核准资产 j4<K0-?  
approved basket stock 认可一篮子证券 w_f.\\1r  
approved budget 核准预算 XEnu0gr  
approved charitable donation 认可慈善捐款 2t4\L 3  
approved charitable institution 认可慈善机构 WfD fj  
approved currency 核准货币；认可货币 ZfH+Iqd  
approved estimates 核准预算 9Ta0Li  
approved estimates of expenditure 核准开支预算 DXo]O}VF  
approved overseas insurer 核准海外保险人
?j0yT@G  
approved overseas trust company 核准海外信托公司 41x"Q?.bY  
approved pooled investment fund 核准汇集投资基金 Z\$M)

e8n  
approved provident fund scheme 认可公积金计划 |UlG@Mn  
approved provision 核准拨款 !~&&&85  
approved redeemable share 核准可赎回股份 ~nTj't2R  
approved regional stock 认可地区性证券 i
y8Jl  
approved retirement scheme 认可退休金计划 0-uw3U<  
approved subordinated loan 核准附属贷款 H %c6I  
arbitrage 套戥；套汇；套利 *E *oWb]H  
arbitrageur 套戥者；套汇者 _1NK9dp:  
arbitrary amount 临时款项 xbBqR_H_  
arrangement 措施；安排；协定 8PzGUn;\  
arrears 欠款 a}uYv:  
arrears of pay 欠付薪酬 ei<0,w[V1{  
arrears of revenue 逾期未收税款；逾期未收的帐项 )S 7+y6f&*  
articles of association 组织章程；组织细则；组织章程细则 CxTmW5l  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m`l9d4p w?  
ascertainment of profit 确定利润 u4_QLf@I  
"Asia Clear" “亚洲结算系统”