[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 3 XUsw1,[  
allotment notice 股份配售通知；配股通知 /de~+I5AB~  
allotment of shares 股份分配 :0o]#7  
allowable 可获宽免；免税的 />7G  
allowable business loss 可扣除的营业亏损 =#%Vs>G  
allowable expenses 可扣税的支出 4]%MrSjS  
allowance 免税额；津贴；备抵；准备金 k4"O}jQO  
allowance for debts 债项的免税额 `#j; \  
allowance for depreciation by wear and tear 耗损折旧免税额 u1Wixjd|  
allowance for funeral expenses 殡殓费的免税额 BG]|iHi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 COH>B1W@  
allowance for repairs and outgoings 修葺及支出方面的免税额 1nE`Wmo.2  
allowance to debtor 给债务人的津贴 |~Vq"6`  
alteration of capital 资本更改 _sCzee&uQ  
alternate trustee 候补受托人 C3K")BO!  
amalgamation 合并 :ee'|c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0F&(}`V  
ambit of charges 征税范围；收费范围 8`WaUB%  
amended valuation 经修订的估值 H1 vToIP%  
American Commodities Exchange 美国商品交易所 >kDkvg1"  
American Express Bank Limited 美国运通银行 i/,IG+4vI  
American Stock Exchange 美国证券交易所 5hlS2fn  
amortization 摊销 -8t&&fIA  
amount due from banks 存放银行同业的款项 dQNW1-s  
amount due from banks abroad 存放海外银行同业的款项 zogl2e+  
amount due from holding companies 控股公司欠款 ovvg"/>L  
amount due from local banks 存放本港银行同业的款项 B+ZhQW  
amount due to banks 银行同业的存款 [>:9
#n  
amount due to banks abroad 海外银行同业的存款 iR'Pc3  
amount due to holding companies 控股公司存款 zZPXI&,  
amount due to local banks 本港银行同业的存款 okbW. ~  
amount due to outport banks 外埠银行同业的存款 3rx8"  
amount for note issue 发行纸币的款额 a7laCHI  
amount of bond 担保契据的款额 w?R#ly  
amount of consideration 代价款额 e:|Bn>*  
amount of contribution 供款数额 N6!9QIu~i  
amount of indebtedness 负债款额 v-B&"XGy:  
amount of principal of the loan 贷款本金额 !L@a ;L  
amount of rates chargeable 应征差饷数额 4ZT0~37(  
amount of share capital 股本额 qu/b:P  
amount of sums assured 承保款额 vUJQ<D  
amount of variation 变动幅度 YH0utc  
amount of vote 拨款数额 R]TS5b-  
amount payable 应付款额 .:SY: v r  
amount receivable 应收款额 A_|X54}w&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _%PEv{H0.  
analysis 分析 "!PN+gB  
ancillary risk 附属风险 %9T|"\  
annual account 周年帐目；周年帐目报表；年度决算；年结 hoZM;wC  
annual accounting date 年结日期 c7 O$< F  
annual allowance 每年免税额；年积金；年度津贴；年津 nSbcq>3  
annual balance 年度余额 VCvFCyAz  
annual disposable income 每年可动用收入 'w`9lIax  
annual estimates 周年预算 *<ww~^a  
annual fee 年费 -Dr)+Y  
annual general meeting 周年大会 Z$Vd8U;  
annual growth rate 年增率；每年增长率 =XZd _v  
annual long-term supplement 长期个案每年补助金 x I(X+d``  
annual pensionable emolument 可供计算退休金的年薪 .J2tm2]"EZ  
annual report 年报 RjGJfN{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :qK^71gz  
annual return 周年报表；周年申报表；每年报税表格 [R{%r^"2p  
Annual Return Rules 《周年报表规则》 * o#P)H  
annual review of consumer prices 每年消费物价回顾 UiN6-{v<2  
annual roll-forward basis 逐年延展方式 U^9#uK6GM  
annual salary 年薪 kaNK@a=e|/  
annual statement 年度报表；年度决算表 ac/<N%  
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 `:fh$V5J>  
annuitant 年金受益人 _'U(q\ri  
annuity 年金 42.y.LtZ  
annuity contract 年金合约 T1YbF/M'  
annuity on human life 人寿年金 Rj])c^ZA'*  
antecedent debt 先前的债项 70T{tB  
ante-dated cheque 倒填日期支票 ge$p/  
anticipated expenditure 预期开支 ^:^8M4:  
anticipated net profit 预期纯利 #CNK [y  
anticipated revenue 预期收入 >~rytg]f  
anti-inflation measure 反通货膨胀措施 M1e79p<  
anti-inflationary stance 反通货膨胀立场 !2]'S=Y  
apparent deficit 表面赤字 -X,[NI3  
apparent financial solvency 表面偿债能力 I_iXu;UX  
apparent partner 表面合伙人 G!5~`v  
application for personal assessment 个人入息课税申请书 78F Ly7  
application of fund 资金应用 3KN})
*1  
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
i-`J+8|d  
appointed actuary 委任精算师 g I@I.=y  
appointed auditor 委任核数师；委任审计师 K&TO
8   
appointed trustee 委任的受托人 `(lD]o{,s
 
appointer 委任人 ]}>uvl^l  
apportioned pro rata 按比例分摊 71OQ?fc  
apportionment 分配；分摊 ?m:,hI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tZ_D.syBAc  
apportionment formula 分摊方程式 "\l#q$1h  
apportionment of estate duty 遗产税的分摊 Ec l/2  
appraisal 估价；评估 "D7wt
pJ  
appreciable growth 可观增长 ]5:0.$5  
appreciable impact 显着影响 |&AZ95v   
appreciable increase 可观增长 ZoT8  
appreciation 增值；升值 )LjW=;(b  
appreciation against other currencies 相对其他货币升值 uu;1B. [b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k/2TvEV3=  
appreciation tax 增值税 Ae_:Kc6  
appropriation 拨款；拨用；拨付 ,p9 >/)l  
appropriation account 拨款帐目 j5bp )U  
Appropriation Bill 拨款法案 w ;xbQZ|+  
appropriation-in-aid system 补助拨款办法 oS#PBql4  
approved assets 核准资产 zF#:Uc`C5U  
approved basket stock 认可一篮子证券 9]PMti  
approved budget 核准预算 ^#)]ICV  
approved charitable donation 认可慈善捐款 th`pf   
approved charitable institution 认可慈善机构 aW;DfH  
approved currency 核准货币；认可货币 b!c2j   
approved estimates 核准预算 @$!rgLyL[  
approved estimates of expenditure 核准开支预算 p\ _&  
approved overseas insurer 核准海外保险人 (Kb_/  
approved overseas trust company 核准海外信托公司 %v,a3^Qu  
approved pooled investment fund 核准汇集投资基金 4s7&*dJ  
approved provident fund scheme 认可公积金计划 aP/Ff%5T  
approved provision 核准拨款 i{4J$KT  
approved redeemable share 核准可赎回股份 0^>b=a  
approved regional stock 认可地区性证券 c^x5 E`{  
approved retirement scheme 认可退休金计划 bSj-xxB]e  
approved subordinated loan 核准附属贷款 S)=3%toS>  
arbitrage 套戥；套汇；套利 Qk]^]I  
arbitrageur 套戥者；套汇者 9y{R_  
arbitrary amount 临时款项 .1A/hAdU  
arrangement 措施；安排；协定  -wQ@z6R  
arrears 欠款 vhKHiw9L  
arrears of pay 欠付薪酬 !6*m<#Qm  
arrears of revenue 逾期未收税款；逾期未收的帐项 H_d^Xk QZ  
articles of association 组织章程；组织细则；组织章程细则 9|qzFm E#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BY`vs+]XY  
ascertainment of profit 确定利润 b;IzK'  
"Asia Clear" “亚洲结算系统”