[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 +cv7]  
allotment notice 股份配售通知；配股通知 5g  ,
u\`  
allotment of shares 股份分配 6He
7A@Eh  
allowable 可获宽免；免税的 (
x,w/1  
allowable business loss 可扣除的营业亏损 $+P9@Q$  
allowable expenses 可扣税的支出 %J4]T35^2  
allowance 免税额；津贴；备抵；准备金 U*F
|Z4{W  
allowance for debts 债项的免税额 E< nXkqD  
allowance for depreciation by wear and tear 耗损折旧免税额 [C d"@!yA  
allowance for funeral expenses 殡殓费的免税额 NfcY30}:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A3ad9?LR[R  
allowance for repairs and outgoings 修葺及支出方面的免税额 o<P@:}K  
allowance to debtor 给债务人的津贴 wJ-G7V,)  
alteration of capital 资本更改 1 Y_e1tgmm  
alternate trustee 候补受托人 ?Z%Ja_}8ma  
amalgamation 合并 x bF*4;^SI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2f \;#-  
ambit of charges 征税范围；收费范围 1\1a;Q3W%,  
amended valuation 经修订的估值 5zG6V2  
American Commodities Exchange 美国商品交易所 7onMKMktM%  
American Express Bank Limited 美国运通银行 /9dV!u!;  
American Stock Exchange 美国证券交易所 3U=q3{%1  
amortization 摊销 qQN&uBQ[  
amount due from banks 存放银行同业的款项 <K!5N&vh  
amount due from banks abroad 存放海外银行同业的款项 'Y3
>+7bI  
amount due from holding companies 控股公司欠款 q:sDNj)R\  
amount due from local banks 存放本港银行同业的款项 |`T3H5X>  
amount due to banks 银行同业的存款 :0>wm@qCQ  
amount due to banks abroad 海外银行同业的存款 )3v0ex@Jl  
amount due to holding companies 控股公司存款 kb1{;c:  
amount due to local banks 本港银行同业的存款 VpSk.WY/ e  
amount due to outport banks 外埠银行同业的存款 G3&ES3L  
amount for note issue 发行纸币的款额 j{N;2#.u  
amount of bond 担保契据的款额  !J!zi  
amount of consideration 代价款额 c.jq?
Q k  
amount of contribution 供款数额 o>#<c @  
amount of indebtedness 负债款额 7r?O(0>  
amount of principal of the loan 贷款本金额 )%%RI_JT  
amount of rates chargeable 应征差饷数额 J411bIxD+q  
amount of share capital 股本额 awuUaE  
amount of sums assured 承保款额 &3v{~Xg)  
amount of variation 变动幅度 on(P  
amount of vote 拨款数额
{;^booq  
amount payable 应付款额 6~GaFmW=  
amount receivable 应收款额 pWH
8ex+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )a,-Hc:Vz  
analysis 分析 XPXC7_fV  
ancillary risk 附属风险 8,2l >S  
annual account 周年帐目；周年帐目报表；年度决算；年结 GyJp! xFB  
annual accounting date 年结日期 ZV}BDwOFI
 
annual allowance 每年免税额；年积金；年度津贴；年津 uHBX}WH  
annual balance 年度余额 \@nmM&7C!4  
annual disposable income 每年可动用收入 1Lwi?~!LI  
annual estimates 周年预算 f|Kd{ $VO  
annual fee 年费 ,S;?3? a  
annual general meeting 周年大会 [YP8z~  
annual growth rate 年增率；每年增长率 (FZL>  
annual long-term supplement 长期个案每年补助金 m s\:^a  
annual pensionable emolument 可供计算退休金的年薪 XG<J'3  
annual report 年报 d+~c$(M)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uo
FH{.)  
annual return 周年报表；周年申报表；每年报税表格 'GQ1;9A57  
Annual Return Rules 《周年报表规则》 )/2* <jr  
annual review of consumer prices 每年消费物价回顾 R?+Eo(0q,  
annual roll-forward basis 逐年延展方式 VuFMjY  
annual salary 年薪 O;
 EI&  
annual statement 年度报表；年度决算表 g#`(& k  
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 \*6%o0c  
annuitant 年金受益人 ^ef:cS$;  
annuity 年金 _6THyj$f  
annuity contract 年金合约 7;KmJ}$  
annuity on human life 人寿年金 is{I5IR\/  
antecedent debt 先前的债项 $=iz&{9  
ante-dated cheque 倒填日期支票 7M}T^LC  
anticipated expenditure 预期开支 Q@%VJPLv.  
anticipated net profit 预期纯利 m}6GVQ'Q  
anticipated revenue 预期收入 Nt67Ye3;  
anti-inflation measure 反通货膨胀措施 NFY,$  
anti-inflationary stance 反通货膨胀立场 ZA>hN3fE'  
apparent deficit 表面赤字 oLk>|J  
apparent financial solvency 表面偿债能力 e%x$Cb:znn  
apparent partner 表面合伙人 ?PiJ7|  
application for personal assessment 个人入息课税申请书 ?yddr`?W  
application of fund 资金应用 2j-|.l c  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;3Fgy8T  
appointed actuary 委任精算师 <;#d*&]  
appointed auditor 委任核数师；委任审计师 wQb")3dw  
appointed trustee 委任的受托人 kxoJL6IC  
appointer 委任人 5ej
df  
apportioned pro rata 按比例分摊 KQ?E]}rZ  
apportionment 分配；分摊 ,!kqE
Ip%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~^" cNv  
apportionment formula 分摊方程式 `j[)iok  
apportionment of estate duty 遗产税的分摊 4 *He<2g  
appraisal 估价；评估 /4RKA!W  
appreciable growth 可观增长 A)0 40n  
appreciable impact 显着影响 hnL"f[p@gC  
appreciable increase 可观增长 8U\;N  
appreciation 增值；升值 B;N40d*W  
appreciation against other currencies 相对其他货币升值 vuuID24:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G9z Q{E  
appreciation tax 增值税 w|>:mQnU  
appropriation 拨款；拨用；拨付 :::"C"Ge  
appropriation account 拨款帐目 M
p?E v.  
Appropriation Bill 拨款法案 Y%p"RB[  
appropriation-in-aid system 补助拨款办法 Slq=
;TDp  
approved assets 核准资产 }CaL:kY8  
approved basket stock 认可一篮子证券 v;el= D  
approved budget 核准预算 W6&".2  
approved charitable donation 认可慈善捐款 Ha$|9li`  
approved charitable institution 认可慈善机构 tNbCO+rZ  
approved currency 核准货币；认可货币 2{"Wa| o`  
approved estimates 核准预算 ,bmiIW%  
approved estimates of expenditure 核准开支预算 &k&tkE  
approved overseas insurer 核准海外保险人 C
cgCKT  
approved overseas trust company 核准海外信托公司 !rb)Y;WQt  
approved pooled investment fund 核准汇集投资基金 CeR4's7  
approved provident fund scheme 认可公积金计划 [HtU-8:  
approved provision 核准拨款 6aCAz2/  
approved redeemable share 核准可赎回股份 N-3w)23*:  
approved regional stock 认可地区性证券 "6 dC  
approved retirement scheme 认可退休金计划 q{@>2Al
K  
approved subordinated loan 核准附属贷款 hc>hNC:a  
arbitrage 套戥；套汇；套利 V5K`TC^
 
arbitrageur 套戥者；套汇者 ?.|qRzWL  
arbitrary amount 临时款项 W=mh*G3y  
arrangement 措施；安排；协定 /4w&! $M-  
arrears 欠款 I6YN&9Y  
arrears of pay 欠付薪酬 &kXf)xc<~  
arrears of revenue 逾期未收税款；逾期未收的帐项 !s\-i6S>  
articles of association 组织章程；组织细则；组织章程细则 vwZ2kk!|i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U;;vNzcn
 
ascertainment of profit 确定利润 ;*wZgl  
"Asia Clear" “亚洲结算系统”