[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 C(,=[Fi-  
allotment notice 股份配售通知；配股通知 8Z:Ezg3^  
allotment of shares 股份分配 +AK:
(r  
allowable 可获宽免；免税的 :pd&dg!5  
allowable business loss 可扣除的营业亏损 F^'v{ @C  
allowable expenses 可扣税的支出 0yHjrxc$  
allowance 免税额；津贴；备抵；准备金 m.V,I}J.q  
allowance for debts 债项的免税额 m4gU*?  
allowance for depreciation by wear and tear 耗损折旧免税额 G+yL;G/  
allowance for funeral expenses 殡殓费的免税额 b~W)S/wF$P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lht[g9  
allowance for repairs and outgoings 修葺及支出方面的免税额 +v[O   
allowance to debtor 给债务人的津贴 C6)R#  
alteration of capital 资本更改 Rq
GVp?   
alternate trustee 候补受托人 ny`(f,)u*  
amalgamation 合并 J v<$*TVS0  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d~<QAh#rG  
ambit of charges 征税范围；收费范围 IIaxgfhZ  
amended valuation 经修订的估值 $WNG07]tU  
American Commodities Exchange 美国商品交易所 sPpS~wk*  
American Express Bank Limited 美国运通银行 %FlA":W  
American Stock Exchange 美国证券交易所 A7(M,4`6  
amortization 摊销 qG^_c;l6
a  
amount due from banks 存放银行同业的款项 hwDXm9  
amount due from banks abroad 存放海外银行同业的款项 E{gv,cUM  
amount due from holding companies 控股公司欠款 8&T,LNZoY  
amount due from local banks 存放本港银行同业的款项 W^(Iw%ek  
amount due to banks 银行同业的存款 &A"e,h(^  
amount due to banks abroad 海外银行同业的存款 0IFlEe[>#  
amount due to holding companies 控股公司存款 JmjxGcG  
amount due to local banks 本港银行同业的存款 i>"dBJh]b  
amount due to outport banks 外埠银行同业的存款 6+Jry@  
amount for note issue 发行纸币的款额 qsvpW%?aE  
amount of bond 担保契据的款额 ru(J5+H  
amount of consideration 代价款额 +@>:%yX  
amount of contribution 供款数额 M,JA;a, _  
amount of indebtedness 负债款额 E&9!1! B
 
amount of principal of the loan 贷款本金额 C.HYS S  
amount of rates chargeable 应征差饷数额 ;[caiMA-  
amount of share capital 股本额 !3HsI|$<G  
amount of sums assured 承保款额 bx7\QU+  
amount of variation 变动幅度 }Eb]9c\  
amount of vote 拨款数额 (!ZV9S  
amount payable 应付款额 :p&IX"Hh  
amount receivable 应收款额 n
Fj-<!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !^1[ s@1  
analysis 分析 Q!x`M4   
ancillary risk 附属风险 @%H8"A  
annual account 周年帐目；周年帐目报表；年度决算；年结 yXXvs'$R \  
annual accounting date 年结日期 >3+FZ@.iT  
annual allowance 每年免税额；年积金；年度津贴；年津 QxA0I+ i  
annual balance 年度余额 Nor`c+,4  
annual disposable income 每年可动用收入 &_YtY47  
annual estimates 周年预算 lY->ucS %P  
annual fee 年费 mb~./.5F  
annual general meeting 周年大会 u6p5:oJj,  
annual growth rate 年增率；每年增长率  Lxz  
annual long-term supplement 长期个案每年补助金 u x#.:C|  
annual pensionable emolument 可供计算退休金的年薪 N)P((>S;  
annual report 年报 `1$y(w]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 WT?bBf  
annual return 周年报表；周年申报表；每年报税表格 ]DU61Z"v?b  
Annual Return Rules 《周年报表规则》  *0-v!\{  
annual review of consumer prices 每年消费物价回顾 `>\4"`I  
annual roll-forward basis 逐年延展方式 %awVVt{aG  
annual salary 年薪 $^K]&Mf t  
annual statement 年度报表；年度决算表 2pjW,I!`  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 OF IMi^@  
annuitant 年金受益人 y]J3hKs  
annuity 年金 1GUqT 9)  
annuity contract 年金合约 =tNzGaWJ  
annuity on human life 人寿年金  rWqkdi1  
antecedent debt 先前的债项 cP,;Qbe  
ante-dated cheque 倒填日期支票 '1]+8E `Z  
anticipated expenditure 预期开支 q`cEA<~S  
anticipated net profit 预期纯利 ?LR"hZ>  
anticipated revenue 预期收入 0FTRm2(  
anti-inflation measure 反通货膨胀措施 6{ C Fe|XN  
anti-inflationary stance 反通货膨胀立场 ^W5>i[  
apparent deficit 表面赤字 4uX,uEa  
apparent financial solvency 表面偿债能力 m:b^,2"g  
apparent partner 表面合伙人 *$JB`=Q  
application for personal assessment 个人入息课税申请书 )F
+nSV;  
application of fund 资金应用 ,7t3>9-M"  
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 )>?! xx_`  
appointed actuary 委任精算师  YN4"O>  
appointed auditor 委任核数师；委任审计师 Ew>~a8!Fq  
appointed trustee 委任的受托人 <8g=BWA  
appointer 委任人 c1PViko,>  
apportioned pro rata 按比例分摊 >kt~vJI  
apportionment 分配；分摊 IvFR <n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xnT3^
#-h  
apportionment formula 分摊方程式 "$]ls9-%n  
apportionment of estate duty 遗产税的分摊 y-%nJD$  
appraisal 估价；评估 fVG$8tB  
appreciable growth 可观增长 4|FRg  
appreciable impact 显着影响 )\D2\1e(c  
appreciable increase 可观增长 7Nd*,DV_  
appreciation 增值；升值 2wGF-V  
appreciation against other currencies 相对其他货币升值 +g)_4fV0|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :m]/u( /N  
appreciation tax 增值税 2]2{&bu  
appropriation 拨款；拨用；拨付 E!dz/.  
appropriation account 拨款帐目 =d}gv6v2S  
Appropriation Bill 拨款法案 j p
!  
appropriation-in-aid system 补助拨款办法 1% asx'^  
approved assets 核准资产 /3OC7!~;fM  
approved basket stock 认可一篮子证券 yI3Q|731)  
approved budget 核准预算 ? 7/W>  
approved charitable donation 认可慈善捐款 '`9%'f)  
approved charitable institution 认可慈善机构 iJ, M-GHK  
approved currency 核准货币；认可货币 $K+4C0wX`  
approved estimates 核准预算 u)tHOV>&  
approved estimates of expenditure 核准开支预算 P/C&R-{')  
approved overseas insurer 核准海外保险人 L[CU  
approved overseas trust company 核准海外信托公司 \m(ymp<c`  
approved pooled investment fund 核准汇集投资基金 67}]s@:l](  
approved provident fund scheme 认可公积金计划 ay=KfY5   
approved provision 核准拨款 (m<R0  
approved redeemable share 核准可赎回股份 ;RNM   
approved regional stock 认可地区性证券 c9\B[@-q  
approved retirement scheme 认可退休金计划 8$2l^  
approved subordinated loan 核准附属贷款 FYp|oD2=1  
arbitrage 套戥；套汇；套利 XC* uz  
arbitrageur 套戥者；套汇者 UN-T^  
arbitrary amount 临时款项 <Gn8B^~$
 
arrangement 措施；安排；协定 \Y51KB\  
arrears 欠款 p.@0=)  
arrears of pay 欠付薪酬 n33JTqX  
arrears of revenue 逾期未收税款；逾期未收的帐项  KYnW7|*  
articles of association 组织章程；组织细则；组织章程细则 hq5NQi` %  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )`B -O::  
ascertainment of profit 确定利润 hO^& 0
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"Asia Clear" “亚洲结算系统”