[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 Ad:)5R o  
allotment notice 股份配售通知；配股通知 @ \(*pa  
allotment of shares 股份分配 ~&Gw[Nd1  
allowable 可获宽免；免税的 %}asw/WiUa  
allowable business loss 可扣除的营业亏损 LE:nmo  
allowable expenses 可扣税的支出 %XieKL  
allowance 免税额；津贴；备抵；准备金 @4N@cM0   
allowance for debts 债项的免税额 ~L.)<{?  
allowance for depreciation by wear and tear 耗损折旧免税额 J9 iQW  
allowance for funeral expenses 殡殓费的免税额 FF"`F8-w>Z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;8 D31OT  
allowance for repairs and outgoings 修葺及支出方面的免税额 `_{^&W WS  
allowance to debtor 给债务人的津贴 3,cZ*4('d  
alteration of capital 资本更改 c`(]j w  
alternate trustee 候补受托人 UlN+  
amalgamation 合并 <e 'S'  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wl:vO^  
ambit of charges 征税范围；收费范围
KC-q]  
amended valuation 经修订的估值 76rNs|z~  
American Commodities Exchange 美国商品交易所 /M;A)z  
American Express Bank Limited 美国运通银行 SDTX3A1  
American Stock Exchange 美国证券交易所 qUY QN2wG  
amortization 摊销 x\
 m !3  
amount due from banks 存放银行同业的款项 pZ,P_
?  
amount due from banks abroad 存放海外银行同业的款项 4EiEE{9V  
amount due from holding companies 控股公司欠款 k]=Yi;  
amount due from local banks 存放本港银行同业的款项 @,RrAL }|  
amount due to banks 银行同业的存款 mG!Rh  
amount due to banks abroad 海外银行同业的存款 > T,^n {_v  
amount due to holding companies 控股公司存款 H"H&uA9"  
amount due to local banks 本港银行同业的存款 5};Nv{km^2  
amount due to outport banks 外埠银行同业的存款 dM{xPpnx  
amount for note issue 发行纸币的款额  SoY=
  
amount of bond 担保契据的款额 A7!=`yA$  
amount of consideration 代价款额 DV(^h$1_  
amount of contribution 供款数额 0# D4;v  
amount of indebtedness 负债款额 tU02t#8  
amount of principal of the loan 贷款本金额 ptXLWv`  
amount of rates chargeable 应征差饷数额 m 4VhR_  
amount of share capital 股本额 e?%Qv+)W  
amount of sums assured 承保款额 :6 ?&L  
amount of variation 变动幅度 FbVdqO  
amount of vote 拨款数额 *t'qn  
amount payable 应付款额 VQ/<MY C  
amount receivable 应收款额 YH( 54R  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9WaKsdf  
analysis 分析 'G!w0y F  
ancillary risk 附属风险 C~.7m-YW  
annual account 周年帐目；周年帐目报表；年度决算；年结 {"dU?/d  
annual accounting date 年结日期 }>\+eG  
annual allowance 每年免税额；年积金；年度津贴；年津 M4rOnIJ  
annual balance 年度余额 !YlyUHD  
annual disposable income 每年可动用收入 dHnR)[?e  
annual estimates 周年预算 ^@'LF T)  
annual fee 年费 R<+K&_  
annual general meeting 周年大会 Br2ZloJ@+  
annual growth rate 年增率；每年增长率 M~Yho".  
annual long-term supplement 长期个案每年补助金 ?3wEO>u  
annual pensionable emolument 可供计算退休金的年薪 oGi;S=
"I  
annual report 年报 *7'}"@@
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 _h4{Sx  
annual return 周年报表；周年申报表；每年报税表格 &}P{w  
Annual Return Rules 《周年报表规则》 7tgn"wK  
annual review of consumer prices 每年消费物价回顾 FTx &] QN?  
annual roll-forward basis 逐年延展方式 $2=-Q/lM  
annual salary 年薪 )vB,eZq  
annual statement 年度报表；年度决算表 []D@"Bz  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 beyC't  
annuitant 年金受益人 ho#]i$b}f2  
annuity 年金 L
`%v#R  
annuity contract 年金合约 w\U fq  
annuity on human life 人寿年金 ?d)I!x,;;  
antecedent debt 先前的债项 Cf'O*RFD  
ante-dated cheque 倒填日期支票  }xcEWC\  
anticipated expenditure 预期开支 {c|=L@/  
anticipated net profit 预期纯利 ITa8*Myj  
anticipated revenue 预期收入 &[*F!=%8  
anti-inflation measure 反通货膨胀措施 Suixk'-  
anti-inflationary stance 反通货膨胀立场 **L. !/  
apparent deficit 表面赤字 U$j*{`$4  
apparent financial solvency 表面偿债能力 kK]JN  
apparent partner 表面合伙人 iX8&mUR  
application for personal assessment 个人入息课税申请书 I4kN4*d!N,  
application of fund 资金应用 XOQj?Q7)U  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &BnK[Q8X  
appointed actuary 委任精算师 &h.
E B  
appointed auditor 委任核数师；委任审计师 aZGX`;3  
appointed trustee 委任的受托人 <(rf+Ou>I  
appointer 委任人 JHpaDy*  
apportioned pro rata 按比例分摊 &CCp@" +  
apportionment 分配；分摊 L0?-W%$>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sM)n-Yy#9  
apportionment formula 分摊方程式 #< 20vdc  
apportionment of estate duty 遗产税的分摊 _{z.Tu  
appraisal 估价；评估 u|l]8T9L  
appreciable growth 可观增长 : [o0Va2 d  
appreciable impact 显着影响 .80^c  
appreciable increase 可观增长 tgn_\-+  
appreciation 增值；升值 5I,5da  
appreciation against other currencies 相对其他货币升值 $+e DoI'f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?ic7M  
appreciation tax 增值税 .,t"iC:E  
appropriation 拨款；拨用；拨付 <^?64  
appropriation account 拨款帐目 zG|}| //}  
Appropriation Bill 拨款法案 ;W6P$@'zs  
appropriation-in-aid system 补助拨款办法 qrBo '@7  
approved assets 核准资产 Sr1xG%;|/  
approved basket stock 认可一篮子证券 V:*QK,  
approved budget 核准预算 ^;0.P)yGA  
approved charitable donation 认可慈善捐款 trL:qD+{(  
approved charitable institution 认可慈善机构 \M>}-j`v  
approved currency 核准货币；认可货币 $Yh7N5XH,  
approved estimates 核准预算 ,6U
lj+l  
approved estimates of expenditure 核准开支预算 5#+G7 'k  
approved overseas insurer 核准海外保险人 H~1&hF"d  
approved overseas trust company 核准海外信托公司 J_A+)_  
approved pooled investment fund 核准汇集投资基金 {7!WtH;-  
approved provident fund scheme 认可公积金计划 V3&_ST  
approved provision 核准拨款 ;C=C`$Q  
approved redeemable share 核准可赎回股份 au'Zjj/Ai5  
approved regional stock 认可地区性证券 .Cfi/  
approved retirement scheme 认可退休金计划 NLHF3h=?1p  
approved subordinated loan 核准附属贷款 @l~zn%!X  
arbitrage 套戥；套汇；套利 )h-Q
i#{  
arbitrageur 套戥者；套汇者 ]t-_.E )F  
arbitrary amount 临时款项 zCxr]md  
arrangement 措施；安排；协定 yrO\\No#H  
arrears 欠款 '1]Iu@?  
arrears of pay 欠付薪酬 0q`n]NM  
arrears of revenue 逾期未收税款；逾期未收的帐项 6XPf0Gl  
articles of association 组织章程；组织细则；组织章程细则 tPh``o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U5 ~L^  
ascertainment of profit 确定利润 ^nn3;  
"Asia Clear" “亚洲结算系统”