[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 1_TuA (  
allotment notice 股份配售通知；配股通知 5(H%Ia  
allotment of shares 股份分配 ~bZ=]i  
allowable 可获宽免；免税的 o=YOn&@%  
allowable business loss 可扣除的营业亏损 \Sd8PGl*'  
allowable expenses 可扣税的支出 ]$"eGHX  
allowance 免税额；津贴；备抵；准备金 `sKyvPtG  
allowance for debts 债项的免税额 M,fL(b;2  
allowance for depreciation by wear and tear 耗损折旧免税额 
)bFl-  
allowance for funeral expenses 殡殓费的免税额 (j'\h/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %(6IaqJ[  
allowance for repairs and outgoings 修葺及支出方面的免税额 BI:C m/ >  
allowance to debtor 给债务人的津贴 [@Ac#  
alteration of capital 资本更改 S[K5ofV  
alternate trustee 候补受托人 N_T5sZ\  
amalgamation 合并 -!XG>Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /Q3>w-h  
ambit of charges 征税范围；收费范围 4Et(3[P71  
amended valuation 经修订的估值 hty'L61\z  
American Commodities Exchange 美国商品交易所 Qx4)'
n  
American Express Bank Limited 美国运通银行 ,m<YSMKX  
American Stock Exchange 美国证券交易所 {J==y;dK  
amortization 摊销 _<c"/B  
amount due from banks 存放银行同业的款项 B2[f1IMI  
amount due from banks abroad 存放海外银行同业的款项 ~Y/A]N86,  
amount due from holding companies 控股公司欠款 QH-CZ6 M  
amount due from local banks 存放本港银行同业的款项 #tR:W?!  
amount due to banks 银行同业的存款 tQ9%rb  
amount due to banks abroad 海外银行同业的存款 ;NA5G:eQ  
amount due to holding companies 控股公司存款 G^Gs/- f  
amount due to local banks 本港银行同业的存款 tLOGj?/r  
amount due to outport banks 外埠银行同业的存款 eaFkDl  
amount for note issue 发行纸币的款额 =c@hE'{
 
amount of bond 担保契据的款额  dq '2y  
amount of consideration 代价款额 |<c9ZS+  
amount of contribution 供款数额 XKTDBaON  
amount of indebtedness 负债款额 Rmw=~NP5  
amount of principal of the loan 贷款本金额 ATkd#k%S  
amount of rates chargeable 应征差饷数额 IMWt!#vuY  
amount of share capital 股本额 tKt}]KHV  
amount of sums assured 承保款额 i?/Q7D<P  
amount of variation 变动幅度 0i\
>(o  
amount of vote 拨款数额 pX_  
amount payable 应付款额 :=hL}(~]  
amount receivable 应收款额 +DRt2a#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iAH,f5T  
analysis 分析 :XY%@n  
ancillary risk 附属风险
a Y)vi$;]  
annual account 周年帐目；周年帐目报表；年度决算；年结 QKP #wR  
annual accounting date 年结日期 >3/mV<g f  
annual allowance 每年免税额；年积金；年度津贴；年津 \uTlwS  
annual balance 年度余额 1vo3aF  
annual disposable income 每年可动用收入 Tg^8a,Lt  
annual estimates 周年预算 -Hm"Dx  
annual fee 年费 ug]2wftlQ  
annual general meeting 周年大会 J~K
O#`  
annual growth rate 年增率；每年增长率 9C \}bT  
annual long-term supplement 长期个案每年补助金 2@MpWj4  
annual pensionable emolument 可供计算退休金的年薪 1#N`elm  
annual report 年报 1?QVtfwY  
Annual Report on the Consumer Price Index 《消费物价指数年报》 drAJ-ii  
annual return 周年报表；周年申报表；每年报税表格 FZgf"XM >  
Annual Return Rules 《周年报表规则》 )vq}$W!:9  
annual review of consumer prices 每年消费物价回顾 _kBmKE  
annual roll-forward basis 逐年延展方式 P\dfxR;8%  
annual salary 年薪 #!_4ZX  
annual statement 年度报表；年度决算表 \'=svJ   
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 )F hbN@3  
annuitant 年金受益人 tfHr'Qy BC  
annuity 年金 M+")*Opq  
annuity contract 年金合约 }'vQUGu8z  
annuity on human life 人寿年金 Jhj ]`$J  
antecedent debt 先前的债项 hD#Mhy5h  
ante-dated cheque 倒填日期支票 c@,1?q1 bv  
anticipated expenditure 预期开支 f]10^y5&  
anticipated net profit 预期纯利 5q4wREh  
anticipated revenue 预期收入 W ~MNst?  
anti-inflation measure 反通货膨胀措施 KOR*y(*8  
anti-inflationary stance 反通货膨胀立场 ,r3`u2)  
apparent deficit 表面赤字 W/RB|TMT  
apparent financial solvency 表面偿债能力 9/8+ R%  
apparent partner 表面合伙人 1WaQWZ:=  
application for personal assessment 个人入息课税申请书 [GCaRk>b,  
application of fund 资金应用 L|{vkkBo  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 yuq o ^i  
appointed actuary 委任精算师 
~rrl"a>  
appointed auditor 委任核数师；委任审计师 .HTRvE`X  
appointed trustee 委任的受托人 .`KzA]& #  
appointer 委任人 VSO(DCr"L  
apportioned pro rata 按比例分摊 7lYf+&JZ  
apportionment 分配；分摊 Bs3&yEq(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kb$Yc)+R4  
apportionment formula 分摊方程式
'ym Mu}q  
apportionment of estate duty 遗产税的分摊 YpZuAJm<2_  
appraisal 估价；评估 >8>s K(S]  
appreciable growth 可观增长 yE B#*}K?  
appreciable impact 显着影响 n2o)K;wW+  
appreciable increase 可观增长 v\(6uej^  
appreciation 增值；升值 .5SYN-@  
appreciation against other currencies 相对其他货币升值 j7Zv"Vq@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BQ,749^S  
appreciation tax 增值税 Z1$S(p=)L  
appropriation 拨款；拨用；拨付 ?Z!R  
appropriation account 拨款帐目 H9;IA>  
Appropriation Bill 拨款法案 wg k[_i  
appropriation-in-aid system 补助拨款办法 3it*l-i\  
approved assets 核准资产 |U'`Sc  
approved basket stock 认可一篮子证券 ;fQIaE&H  
approved budget 核准预算 d8Cd4qIXX  
approved charitable donation 认可慈善捐款 w$]wd`N}  
approved charitable institution 认可慈善机构 }]1C=~lC  
approved currency 核准货币；认可货币 >C{8}Lg-.  
approved estimates 核准预算 lRS'M,/  
approved estimates of expenditure 核准开支预算 lt'N{LFvc  
approved overseas insurer 核准海外保险人 u>] )q7s  
approved overseas trust company 核准海外信托公司 &D|+tu{  
approved pooled investment fund 核准汇集投资基金 "J&WH~8+N  
approved provident fund scheme 认可公积金计划 "Qc4v@~)  
approved provision 核准拨款 b5~p:f-&4B  
approved redeemable share 核准可赎回股份 r^E(GmW  
approved regional stock 认可地区性证券 ^!O!HMX0  
approved retirement scheme 认可退休金计划 h8k\~/iJ  
approved subordinated loan 核准附属贷款 `S3)uV]I  
arbitrage 套戥；套汇；套利 xqDz*V/mD  
arbitrageur 套戥者；套汇者 KAVkYL0  
arbitrary amount 临时款项 dBM{]@bZ  
arrangement 措施；安排；协定 <Pf4[q&wM  
arrears 欠款 <RbsQ^U  
arrears of pay 欠付薪酬 TQ~a5q  
arrears of revenue 逾期未收税款；逾期未收的帐项 ES(qu]CjI  
articles of association 组织章程；组织细则；组织章程细则 J`; 9Z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _9=cxwi<w  
ascertainment of profit 确定利润 JS?%zj&@  
"Asia Clear" “亚洲结算系统”