[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 >=iy2~Fz,  
allotment notice 股份配售通知；配股通知 o;b0m;~   
allotment of shares 股份分配 )Qm[[pnj  
allowable 可获宽免；免税的 uS&|"*pR  
allowable business loss 可扣除的营业亏损 }FF W|f  
allowable expenses 可扣税的支出 5unG#szq  
allowance 免税额；津贴；备抵；准备金 Q4t(@0e}  
allowance for debts 债项的免税额 ~lEVXea!  
allowance for depreciation by wear and tear 耗损折旧免税额
S'dV>m`  
allowance for funeral expenses 殡殓费的免税额 {b]aC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A?G IBjs  
allowance for repairs and outgoings 修葺及支出方面的免税额 $4jell  
allowance to debtor 给债务人的津贴 QrApxiw  
alteration of capital 资本更改 p2PY@d}}.  
alternate trustee 候补受托人 k7tYa;C  
amalgamation 合并 0'&X T^"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 reo{*)%  
ambit of charges 征税范围；收费范围 R~bC,`Bh  
amended valuation 经修订的估值 Oo?,f
w  
American Commodities Exchange 美国商品交易所 }0,>2TTDN  
American Express Bank Limited 美国运通银行 !h&g7do]Z  
American Stock Exchange 美国证券交易所 2tayP@$  
amortization 摊销 !? ^ h;)a  
amount due from banks 存放银行同业的款项
<"o"z2  
amount due from banks abroad 存放海外银行同业的款项 $-+/$!  
amount due from holding companies 控股公司欠款 5=(c%  
amount due from local banks 存放本港银行同业的款项 ]0D}T'wM  
amount due to banks 银行同业的存款 u6:pV.p  
amount due to banks abroad 海外银行同业的存款 >-E<n8  
amount due to holding companies 控股公司存款 .@iFa3  
amount due to local banks 本港银行同业的存款 cYNJhGY  
amount due to outport banks 外埠银行同业的存款 wix5B@  
amount for note issue 发行纸币的款额 KCe13!  
amount of bond 担保契据的款额 8#R
?]Uwq  
amount of consideration 代价款额 w",? Bef  
amount of contribution 供款数额 2?Ye*-  
amount of indebtedness 负债款额 Bs`$i ;&  
amount of principal of the loan 贷款本金额 >Ps7I  
amount of rates chargeable 应征差饷数额 %}2@rLP  
amount of share capital 股本额 bIt=v)%$  
amount of sums assured 承保款额 Dj\e@?Y  
amount of variation 变动幅度 ()PKw,pD  
amount of vote 拨款数额 +@X5!S6  
amount payable 应付款额 ]IJRnVp%  
amount receivable 应收款额 x0a.!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DOm[*1@^  
analysis 分析 &PcyKpyd  
ancillary risk 附属风险 4t4olkK3Oa  
annual account 周年帐目；周年帐目报表；年度决算；年结 h72UwJ2rw  
annual accounting date 年结日期 0;sRJ  
annual allowance 每年免税额；年积金；年度津贴；年津 Ct$82 J  
annual balance 年度余额 Do?P<x o  
annual disposable income 每年可动用收入 xChI,~i  
annual estimates 周年预算 F=G{)*Ih  
annual fee 年费 5p?
!ni9  
annual general meeting 周年大会 Dj-s5pAW  
annual growth rate 年增率；每年增长率 "a1O01n  
annual long-term supplement 长期个案每年补助金 jc_\'Gr+[  
annual pensionable emolument 可供计算退休金的年薪 ~;-9X|
 
annual report 年报 g.%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ba@ax3  
annual return 周年报表；周年申报表；每年报税表格 mxrG )n6Y  
Annual Return Rules 《周年报表规则》 (yQ  5`  
annual review of consumer prices 每年消费物价回顾 lfk9+)  
annual roll-forward basis 逐年延展方式 ~Pk0u{,4XQ  
annual salary 年薪 ]TO/
kl/  
annual statement 年度报表；年度决算表 >=ot8%.!,B  
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 1;u4X`8  
annuitant 年金受益人 :lcea6iO  
annuity 年金 ^CzYDq  
annuity contract 年金合约 YHxbDf dA  
annuity on human life 人寿年金 pw>m.=9|y  
antecedent debt 先前的债项 Z+s%;f;  
ante-dated cheque 倒填日期支票 &UAe!{E 0  
anticipated expenditure 预期开支 '(@YK4_M  
anticipated net profit 预期纯利 Ex@`O+  
anticipated revenue 预期收入 mX
jgs8s  
anti-inflation measure 反通货膨胀措施 8uG0^h}  
anti-inflationary stance 反通货膨胀立场 $%2_{m_K:p  
apparent deficit 表面赤字 q5& Ci`  
apparent financial solvency 表面偿债能力 j StmS2n  
apparent partner 表面合伙人 U`R;P-  
application for personal assessment 个人入息课税申请书 exR^/|BR  
application of fund 资金应用 ed~R>F>  
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 \Z)1 ?fq  
appointed actuary 委任精算师 TmEYW<  
appointed auditor 委任核数师；委任审计师 x49!{}  
appointed trustee 委任的受托人 "#^MUQ!a  
appointer 委任人  SVP:D3)  
apportioned pro rata 按比例分摊 ph30'"[Z}  
apportionment 分配；分摊 7u11&(Lz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $,1dQeE  
apportionment formula 分摊方程式 ka7uK][  
apportionment of estate duty 遗产税的分摊 L0Vgo <A  
appraisal 估价；评估 jy$@a%FD  
appreciable growth 可观增长 ^,s?e.u$8`  
appreciable impact 显着影响 ;cP8?U  
appreciable increase 可观增长 eVy2|n9rH  
appreciation 增值；升值  mE$dO3  
appreciation against other currencies 相对其他货币升值 N}/>rD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K\=8eg93Z  
appreciation tax 增值税 yM$J52#d#  
appropriation 拨款；拨用；拨付 /MMtTB H  
appropriation account 拨款帐目 (*^DN{5  
Appropriation Bill 拨款法案 6o}V@UzqV  
appropriation-in-aid system 补助拨款办法 \tt'm\_  
approved assets 核准资产 :F|\Ij
0T  
approved basket stock 认可一篮子证券 = TcOnQj  
approved budget 核准预算 :uCdq`SaQl  
approved charitable donation 认可慈善捐款 `bgb*Yaod  
approved charitable institution 认可慈善机构 MZm'npRf  
approved currency 核准货币；认可货币 4_Rdp`x#J  
approved estimates 核准预算 XDmbm*~i  
approved estimates of expenditure 核准开支预算 u]vPy ria  
approved overseas insurer 核准海外保险人 mX_)b>iW  
approved overseas trust company 核准海外信托公司 IvU{Xm"qB  
approved pooled investment fund 核准汇集投资基金 HFh /$VM  
approved provident fund scheme 认可公积金计划 TL-i=\{L:d  
approved provision 核准拨款 W}gVIfe  
approved redeemable share 核准可赎回股份 X\2_;zwf  
approved regional stock 认可地区性证券 {Bs+G/?o/  
approved retirement scheme 认可退休金计划 $+VgDe5{S  
approved subordinated loan 核准附属贷款 r#h {$i
W  
arbitrage 套戥；套汇；套利 V:^H4WvL\W  
arbitrageur 套戥者；套汇者 0<P(M:a  
arbitrary amount 临时款项 ;w6s<a@Zh  
arrangement 措施；安排；协定 qe?Ggz3p.  
arrears 欠款 8fO8Dob]\Y  
arrears of pay 欠付薪酬 h)B!LAr  
arrears of revenue 逾期未收税款；逾期未收的帐项 3ut_Bt\  
articles of association 组织章程；组织细则；组织章程细则 b~wKF0vq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E2:D(7(;l  
ascertainment of profit 确定利润 i&F~=Q`  
"Asia Clear" “亚洲结算系统”