[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 72~L ?  
allotment notice 股份配售通知；配股通知 kBk>1jn"  
allotment of shares 股份分配 Q9OCf"n$  
allowable 可获宽免；免税的 ZJs~,Q  
allowable business loss 可扣除的营业亏损 u $-&Im<  
allowable expenses 可扣税的支出 Y }VJ4!%U
 
allowance 免税额；津贴；备抵；准备金 n! 5(Z5=  
allowance for debts 债项的免税额 f{VV U/$  
allowance for depreciation by wear and tear 耗损折旧免税额 IWv5UmjN  
allowance for funeral expenses 殡殓费的免税额 ^)]U5+g?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~

`BkCTT  
allowance for repairs and outgoings 修葺及支出方面的免税额 b(N\R_IQ~  
allowance to debtor 给债务人的津贴 $rW(*#C  
alteration of capital 资本更改 4$VDJ  
alternate trustee 候补受托人 cu>(;=  
amalgamation 合并 V $I8iVGL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ] hK}ASC  
ambit of charges 征税范围；收费范围 0^>,  
amended valuation 经修订的估值 -51LF=(!L  
American Commodities Exchange 美国商品交易所 B\R X  
American Express Bank Limited 美国运通银行 8zeeC eIU  
American Stock Exchange 美国证券交易所 ^*fD  
amortization 摊销 /Yi4j,8!|  
amount due from banks 存放银行同业的款项 %R?7u '=~  
amount due from banks abroad 存放海外银行同业的款项 tcoG;ir  
amount due from holding companies 控股公司欠款 |qe;+)0>K  
amount due from local banks 存放本港银行同业的款项 H'#06zP>5  
amount due to banks 银行同业的存款 O'98OH+u  
amount due to banks abroad 海外银行同业的存款 F&!vtlV)  
amount due to holding companies 控股公司存款 +r"}@8/\1  
amount due to local banks 本港银行同业的存款 ?u:`?(
\  
amount due to outport banks 外埠银行同业的存款 ,!Q nh:  
amount for note issue 发行纸币的款额 `oNJ=,p  
amount of bond 担保契据的款额 f$^wu~  
amount of consideration 代价款额 !{+CzUo@  
amount of contribution 供款数额 6HBDs:   
amount of indebtedness 负债款额 }.045 Wuu  
amount of principal of the loan 贷款本金额 `,SL\\%u  
amount of rates chargeable 应征差饷数额 sm'_0EUg  
amount of share capital 股本额 =$4I}2  
amount of sums assured 承保款额 G?@W;o)  
amount of variation 变动幅度 AR( gI]1  
amount of vote 拨款数额 ]:LlOv$  
amount payable 应付款额 Az y`
4  
amount receivable 应收款额 :AlvWf$d  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &1<[@:;  
analysis 分析 5QK%BiDlr  
ancillary risk 附属风险 yq|yGf(4&  
annual account 周年帐目；周年帐目报表；年度决算；年结 gk| % 4.  
annual accounting date 年结日期 C~4SPCU  
annual allowance 每年免税额；年积金；年度津贴；年津 zx<PX
 
annual balance 年度余额 kiJ=C2'&  
annual disposable income 每年可动用收入 S||W  
annual estimates 周年预算 ^BLO}9A{P  
annual fee 年费 ?xv."I%  
annual general meeting 周年大会 ^z!=,M<+{  
annual growth rate 年增率；每年增长率 c! kr BS  
annual long-term supplement 长期个案每年补助金 (bv{17K  
annual pensionable emolument 可供计算退休金的年薪 VK*_pEV,}  
annual report 年报 v)*MgfS  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %J2Ad  
annual return 周年报表；周年申报表；每年报税表格 tf7HhOCYX  
Annual Return Rules 《周年报表规则》 c&wg`1{Hal  
annual review of consumer prices 每年消费物价回顾 ^G`6Zg;  
annual roll-forward basis 逐年延展方式 ]@Y!,bw&  
annual salary 年薪 !;8Y?c-D  
annual statement 年度报表；年度决算表 bvh#Q_  
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 o_Z 9\'u  
annuitant 年金受益人 uMva5o  
annuity 年金 :(ql=+vDb4  
annuity contract 年金合约 PcA^ jBgGl  
annuity on human life 人寿年金 4vi?9MPz  
antecedent debt 先前的债项 MzUKp"  
ante-dated cheque 倒填日期支票 ]QR]#[Tn'  
anticipated expenditure 预期开支 `},:dDHI  
anticipated net profit 预期纯利 AJ>E\DK0]  
anticipated revenue 预期收入 0J/yd  
anti-inflation measure 反通货膨胀措施 Q e+;BE-H  
anti-inflationary stance 反通货膨胀立场 )t+pwh!8  
apparent deficit 表面赤字 wxcJ2T dH  
apparent financial solvency 表面偿债能力 I2HV{1(i  
apparent partner 表面合伙人 p5E okh  
application for personal assessment 个人入息课税申请书 y _apT<P  
application of fund 资金应用 ;taZi
xOH  
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=V`Nn<=A  
appointed actuary 委任精算师 Y>aVnixx<  
appointed auditor 委任核数师；委任审计师 3<<wHK;)  
appointed trustee 委任的受托人 K_Y{50#  
appointer 委任人 O,),0zcYF  
apportioned pro rata 按比例分摊 ):hz/vZ  
apportionment 分配；分摊 5'f_~>1Wt  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &TRKd) wd  
apportionment formula 分摊方程式 qspGNu  
apportionment of estate duty 遗产税的分摊 G"&$7!6[Y  
appraisal 估价；评估 Txo{6nd/  
appreciable growth 可观增长 *A!M0TK?i,  
appreciable impact 显着影响 ^PFiO 12  
appreciable increase 可观增长 l opl  
appreciation 增值；升值 :_ i1gY)  
appreciation against other currencies 相对其他货币升值 }2S!;swg+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !bLCha\  
appreciation tax 增值税 En7+fQ  
appropriation 拨款；拨用；拨付 7Fpa%N/WL  
appropriation account 拨款帐目 ='D%c^;O8'  
Appropriation Bill 拨款法案 037\LPO  
appropriation-in-aid system 补助拨款办法 ;DX{+Z[  
approved assets 核准资产 \mu'
;[gLd  
approved basket stock 认可一篮子证券 (9( xJ)  
approved budget 核准预算 XOqHzft h6  
approved charitable donation 认可慈善捐款 {B M:c$3@j  
approved charitable institution 认可慈善机构 =.S2gO >  
approved currency 核准货币；认可货币 hoBFC1  
approved estimates 核准预算 .T8^>z1/\F  
approved estimates of expenditure 核准开支预算 3F;0a ;[  
approved overseas insurer 核准海外保险人 =CF g~8W  
approved overseas trust company 核准海外信托公司 2&'uO 'K  
approved pooled investment fund 核准汇集投资基金 _Q^jk0K8ga  
approved provident fund scheme 认可公积金计划 i: -IZL\  
approved provision 核准拨款 JfJ
ln[  
approved redeemable share 核准可赎回股份 (421$w,B%  
approved regional stock 认可地区性证券 $/Wec,`&  
approved retirement scheme 认可退休金计划 (:~_#BA  
approved subordinated loan 核准附属贷款 zQ<&[Tuwa  
arbitrage 套戥；套汇；套利 R-n%3oh  
arbitrageur 套戥者；套汇者 1G`5FU  
arbitrary amount 临时款项 (AA@sN  
arrangement 措施；安排；协定 _d~GY,WTdO  
arrears 欠款 mhIGunK;+  
arrears of pay 欠付薪酬 ZHA&gdK@  
arrears of revenue 逾期未收税款；逾期未收的帐项 NY?iuWa*g  
articles of association 组织章程；组织细则；组织章程细则 fU.hb%m)Q\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >/.jB/q  
ascertainment of profit 确定利润 ,ag kV)H  
"Asia Clear" “亚洲结算系统”