[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 S'NLj(  
allotment notice 股份配售通知；配股通知 %f1IV(3Qc  
allotment of shares 股份分配 bw7gL\*  
allowable 可获宽免；免税的 M_2>b:#A*  
allowable business loss 可扣除的营业亏损 -o!bO9vC  
allowable expenses 可扣税的支出 _Rkvg-  
allowance 免税额；津贴；备抵；准备金 8pftc)k  
allowance for debts 债项的免税额 pLV %g#h  
allowance for depreciation by wear and tear 耗损折旧免税额 DQc\[Gq&  
allowance for funeral expenses 殡殓费的免税额 khD)x0'b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zD bO~.d  
allowance for repairs and outgoings 修葺及支出方面的免税额 P4eH:0=#  
allowance to debtor 给债务人的津贴 ,&o^}TFkg  
alteration of capital 资本更改 u4m8^fj+T  
alternate trustee 候补受托人 >kmgYWG  
amalgamation 合并 X-,oL.:c  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /{R.   
ambit of charges 征税范围；收费范围 ~kSOYvK$'  
amended valuation 经修订的估值 tns8B  
American Commodities Exchange 美国商品交易所 S $o1Q  
American Express Bank Limited 美国运通银行 gFu,q`
Vf*  
American Stock Exchange 美国证券交易所 U,61 3G  
amortization 摊销 4m"0R\  
amount due from banks 存放银行同业的款项 #<Xq\yC51  
amount due from banks abroad 存放海外银行同业的款项 re}PpXRC  
amount due from holding companies 控股公司欠款 e#mqerpJ  
amount due from local banks 存放本港银行同业的款项 S?C.:  
amount due to banks 银行同业的存款 5;XYF0  
amount due to banks abroad 海外银行同业的存款 ~w|h;*Bj  
amount due to holding companies 控股公司存款 ,9_O4O%  
amount due to local banks 本港银行同业的存款 ]*lZFP~  
amount due to outport banks 外埠银行同业的存款 !cM<&3/  
amount for note issue 发行纸币的款额 g0}jE%)  
amount of bond 担保契据的款额 KZVdW@DY  
amount of consideration 代价款额 /`DKX }  
amount of contribution 供款数额 |0}7/^  
amount of indebtedness 负债款额 HX}B#T  
amount of principal of the loan 贷款本金额 ~1twGG_;  
amount of rates chargeable 应征差饷数额 8TP~=q
U  
amount of share capital 股本额 -;&I
S  
amount of sums assured 承保款额 >P\eHR,{-  
amount of variation 变动幅度 WWZ<[[ >  
amount of vote 拨款数额 /4c `[  
amount payable 应付款额 e.%I#rNI  
amount receivable 应收款额 _;Xlw{FN^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0R[fH  
analysis 分析 7Hgn/b[?b  
ancillary risk 附属风险 Iz.

h  
annual account 周年帐目；周年帐目报表；年度决算；年结 $;Iz7:#jN  
annual accounting date 年结日期 c ^.^ 5@  
annual allowance 每年免税额；年积金；年度津贴；年津 f5b|,JJ  
annual balance 年度余额 e!gNd>b {  
annual disposable income 每年可动用收入 7iwck.*  
annual estimates 周年预算 .35~+aqC  
annual fee 年费 \ERxr   
annual general meeting 周年大会 T#E$sZ  
annual growth rate 年增率；每年增长率 &ZkJ,-  
annual long-term supplement 长期个案每年补助金 !t"/w6X1I  
annual pensionable emolument 可供计算退休金的年薪 Ka-o$o[^u`  
annual report 年报 jl(D;JnF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DrV[1Z  
annual return 周年报表；周年申报表；每年报税表格 /HhA2 (g%  
Annual Return Rules 《周年报表规则》 9lR6:}L7  
annual review of consumer prices 每年消费物价回顾 HR8YPU5  
annual roll-forward basis 逐年延展方式 0Ui_Trlc  
annual salary 年薪 ex1!7A!}g  
annual statement 年度报表；年度决算表 .ve_If-Hg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 sCzpNJ"8  
annuitant 年金受益人 U:n~S   
annuity 年金 A
46q`l9B  
annuity contract 年金合约 )j~
{P  
annuity on human life 人寿年金 rg k1.0U0  
antecedent debt 先前的债项 qK#"uU8B  
ante-dated cheque 倒填日期支票 z _\L@b  
anticipated expenditure 预期开支 O TlqJ  
anticipated net profit 预期纯利 ol/@)k^s>  
anticipated revenue 预期收入 6'/
Zq  
anti-inflation measure 反通货膨胀措施 A^X\  
anti-inflationary stance 反通货膨胀立场 SM RKEPwp&  
apparent deficit 表面赤字 wbKJ:eWgt  
apparent financial solvency 表面偿债能力 U+ik& R#  
apparent partner 表面合伙人 MZ-;'w&Z  
application for personal assessment 个人入息课税申请书 QK0]9  
application of fund 资金应用 JmK )Y# A  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件  ~,&8)1  
appointed actuary 委任精算师 uj.$GAtO)  
appointed auditor 委任核数师；委任审计师 XE<5(  
appointed trustee 委任的受托人 __QnzEF  
appointer 委任人 C
kNR{?S  
apportioned pro rata 按比例分摊 .[]S!@+%  
apportionment 分配；分摊 uKM` umE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wZ\93W-}  
apportionment formula 分摊方程式 JkT! X  
apportionment of estate duty 遗产税的分摊 [#Gu?L_W  
appraisal 估价；评估 BF gxa#De  
appreciable growth 可观增长 U!o  
appreciable impact 显着影响 ^" g?m  
appreciable increase 可观增长 gAsmP
I.K  
appreciation 增值；升值 c|9g=DjK  
appreciation against other currencies 相对其他货币升值 sGtxqnX:J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <5pNFj}0;X  
appreciation tax 增值税 !wpK +.D  
appropriation 拨款；拨用；拨付 V )oXJL  
appropriation account 拨款帐目 _[-MyUs  
Appropriation Bill 拨款法案 e4Y+u8gT  
appropriation-in-aid system 补助拨款办法 >TCit1yD  
approved assets 核准资产 ">t^jt{  
approved basket stock 认可一篮子证券 /N*<Fq7w~  
approved budget 核准预算 Aqf9
1 [c  
approved charitable donation 认可慈善捐款 XfVdYmii  
approved charitable institution 认可慈善机构 .txtt?ZF2  
approved currency 核准货币；认可货币 { -me;ayk  
approved estimates 核准预算 kjV>\e  
approved estimates of expenditure 核准开支预算 
FO^6c  
approved overseas insurer 核准海外保险人 y< dBF[  
approved overseas trust company 核准海外信托公司 b' M"To@  
approved pooled investment fund 核准汇集投资基金 IO8 @u;&  
approved provident fund scheme 认可公积金计划 9M9Fif.  
approved provision 核准拨款 *#} =>, v  
approved redeemable share 核准可赎回股份 i_A
D3Jrs  
approved regional stock 认可地区性证券 C}x fo}i  
approved retirement scheme 认可退休金计划 #'%ii,;wQ  
approved subordinated loan 核准附属贷款 ^i_v\E[QU  
arbitrage 套戥；套汇；套利 DeF`#a0E  
arbitrageur 套戥者；套汇者 &ot^+uVH  
arbitrary amount 临时款项 y4p"LD5%^  
arrangement 措施；安排；协定 ]3*w3Y!XK  
arrears 欠款 5cQ]vb  
arrears of pay 欠付薪酬 }[PwA[k'  
arrears of revenue 逾期未收税款；逾期未收的帐项 gE@Pb  
articles of association 组织章程；组织细则；组织章程细则 t6KKfb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +<xQ
 F  
ascertainment of profit 确定利润 P8dMfD *"E  
"Asia Clear" “亚洲结算系统”