[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 OcE,E6LD  
allotment notice 股份配售通知；配股通知 U>i}C_7g  
allotment of shares 股份分配 .MS41 E!  
allowable 可获宽免；免税的 J'E?Z0  
allowable business loss 可扣除的营业亏损 :anR/  
allowable expenses 可扣税的支出 Kr'Yz!  
allowance 免税额；津贴；备抵；准备金
xV0:K=  
allowance for debts 债项的免税额 M9QYYo@  
allowance for depreciation by wear and tear 耗损折旧免税额 YfstE3BV  
allowance for funeral expenses 殡殓费的免税额 |})v, oB  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v@d] *TG  
allowance for repairs and outgoings 修葺及支出方面的免税额 eJ0Xfw%y%T  
allowance to debtor 给债务人的津贴 S-[S?&c`  
alteration of capital 资本更改 ;0
4< 9i  
alternate trustee 候补受托人 Q-?6o  
amalgamation 合并 1{<r~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Lng@'Yr  
ambit of charges 征税范围；收费范围 a0jzt!ci  
amended valuation 经修订的估值 =3Ohy,5L  
American Commodities Exchange 美国商品交易所 KTE X]  
American Express Bank Limited 美国运通银行 d3]<'B:nb  
American Stock Exchange 美国证券交易所 z?Cez*.h>  
amortization 摊销 "
.{
'h  
amount due from banks 存放银行同业的款项 U;=1v:~d  
amount due from banks abroad 存放海外银行同业的款项 :CsrcT=  
amount due from holding companies 控股公司欠款 3Ct:AJeg  
amount due from local banks 存放本港银行同业的款项 gle<{ `  
amount due to banks 银行同业的存款 ,B:r^(}0j  
amount due to banks abroad 海外银行同业的存款 b(Yxsy{U  
amount due to holding companies 控股公司存款 gh-i|i,  
amount due to local banks 本港银行同业的存款 P&h]uNu  
amount due to outport banks 外埠银行同业的存款 d/[kky}  
amount for note issue 发行纸币的款额 i~LY  
amount of bond 担保契据的款额 !mZWd'  
amount of consideration 代价款额 &a+=@Z)kf  
amount of contribution 供款数额 A[`2Mnj  
amount of indebtedness 负债款额 iEx4va-j  
amount of principal of the loan 贷款本金额 XE8%t=V!c$  
amount of rates chargeable 应征差饷数额 E5IS<.  
amount of share capital 股本额 N<O<wtXIj  
amount of sums assured 承保款额 *LEI@  
amount of variation 变动幅度 MnP+L'|  
amount of vote 拨款数额 +*IRI/KUD  
amount payable 应付款额 Dqc2;>  
amount receivable 应收款额 \[d~O>k2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i}O.,iH  
analysis 分析 as(Zb*PdH  
ancillary risk 附属风险 h!7Lvh`o  
annual account 周年帐目；周年帐目报表；年度决算；年结 8 q>  
annual accounting date 年结日期 I9<%fv  
annual allowance 每年免税额；年积金；年度津贴；年津 SPp|/ [i7  
annual balance 年度余额 k#-%u,t  
annual disposable income 每年可动用收入 hlfdmh?/  
annual estimates 周年预算 k3T374t1b  
annual fee 年费 D,()e^o  
annual general meeting 周年大会 7b7WQ7u  
annual growth rate 年增率；每年增长率 A@eR~Kp ^  
annual long-term supplement 长期个案每年补助金 9TbbIP1  
annual pensionable emolument 可供计算退休金的年薪 <b?$-Rx  
annual report 年报 VONC<wC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /i{V21(%  
annual return 周年报表；周年申报表；每年报税表格 Fw8b^ew  
Annual Return Rules 《周年报表规则》 J$d']%Dwb  
annual review of consumer prices 每年消费物价回顾 "y60YYn-#J  
annual roll-forward basis 逐年延展方式 .vie#,la  
annual salary 年薪 QZ+G2$  
annual statement 年度报表；年度决算表 B h&dV%'  
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

Y8h 96  
annuitant 年金受益人
-@XOe&q  
annuity 年金 0]zMb^wo  
annuity contract 年金合约 lx7]rkWo|a  
annuity on human life 人寿年金 S~
>R}=  
antecedent debt 先前的债项 K'y|_XsBB)  
ante-dated cheque 倒填日期支票 03.\!rZZ  
anticipated expenditure 预期开支 i7e_ ~K  
anticipated net profit 预期纯利 . I."q  
anticipated revenue 预期收入 %/d1x  
anti-inflation measure 反通货膨胀措施 0Bk-)z|V  
anti-inflationary stance 反通货膨胀立场  ijDXh y  
apparent deficit 表面赤字 S%e) br}  
apparent financial solvency 表面偿债能力 P26"z))~d  
apparent partner 表面合伙人 cdN=HM~I  
application for personal assessment 个人入息课税申请书 4(,M&NC  
application of fund 资金应用 g@.e%  
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 z0%tBgqY(  
appointed actuary 委任精算师 _T_} k:&X  
appointed auditor 委任核数师；委任审计师 >I',%v\?@  
appointed trustee 委任的受托人 :? s{@7  
appointer 委任人 z6P~HF+&h  
apportioned pro rata 按比例分摊 =G !]_d0  
apportionment 分配；分摊 R:rols"QM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bn7g!2  
apportionment formula 分摊方程式 v3G$9(NE;  
apportionment of estate duty 遗产税的分摊 rs,'vV-2\  
appraisal 估价；评估 qt6@]Y  
appreciable growth 可观增长 {v T9I4d8  
appreciable impact 显着影响 uL~wMX  
appreciable increase 可观增长 Vt,P.CfdC  
appreciation 增值；升值 yF1p^>*ak&  
appreciation against other currencies 相对其他货币升值 oArXP\#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x&r f]R  
appreciation tax 增值税 xo2jfz  
appropriation 拨款；拨用；拨付 QK
hGEW~G  
appropriation account 拨款帐目 :, 3S5!(y  
Appropriation Bill 拨款法案
yivWT;`  
appropriation-in-aid system 补助拨款办法 `xZ,*G7(*  
approved assets 核准资产 nPDoK!r'  
approved basket stock 认可一篮子证券 ]re}E B\Rs  
approved budget 核准预算 m/;fY>}3
 
approved charitable donation 认可慈善捐款 \#I
Kirf?  
approved charitable institution 认可慈善机构 C XNYWx  
approved currency 核准货币；认可货币 9m\Yi  
approved estimates 核准预算 oS}fr?  
approved estimates of expenditure 核准开支预算 t,Q"Pt?  
approved overseas insurer 核准海外保险人 }0f~hL24  
approved overseas trust company 核准海外信托公司 jf Vw{\l  
approved pooled investment fund 核准汇集投资基金 KT
7
R0v  
approved provident fund scheme 认可公积金计划 A~^x*#q{4  
approved provision 核准拨款 J#q^CWN3R  
approved redeemable share 核准可赎回股份 1f'msy/  
approved regional stock 认可地区性证券 :DeJnE  
approved retirement scheme 认可退休金计划 LDYa{w-t  
approved subordinated loan 核准附属贷款 '4,IGxIq  
arbitrage 套戥；套汇；套利 fsWIz1K  
arbitrageur 套戥者；套汇者 fwlicbs'  
arbitrary amount 临时款项 +n$ruoRJh  
arrangement 措施；安排；协定 TQPrOs?  
arrears 欠款 o,S(;6pDJ  
arrears of pay 欠付薪酬 M?o_J4  
arrears of revenue 逾期未收税款；逾期未收的帐项 n&DBMU  
articles of association 组织章程；组织细则；组织章程细则 z`NJelcuz\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B@#vS=g  
ascertainment of profit 确定利润 `C$QR 8  
"Asia Clear" “亚洲结算系统”