[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 GLaZN4`  
allotment notice 股份配售通知；配股通知 Y>78h2AU  
allotment of shares 股份分配 =2;mxJ#o  
allowable 可获宽免；免税的 $K6?(x_  
allowable business loss 可扣除的营业亏损 >ggk>s|  
allowable expenses 可扣税的支出 A"\P&kqMV  
allowance 免税额；津贴；备抵；准备金 x^M5D+o  
allowance for debts 债项的免税额 "LP, TC  
allowance for depreciation by wear and tear 耗损折旧免税额 Z0()pT  
allowance for funeral expenses 殡殓费的免税额 Cz=A{<^g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M9(ez7Z  
allowance for repairs and outgoings 修葺及支出方面的免税额 E'&OOEMN-  
allowance to debtor 给债务人的津贴 [D<RV3x9  
alteration of capital 资本更改 Giy3eva2  
alternate trustee 候补受托人 zt)p`kdD  
amalgamation 合并 ]/ZA/:Oa+  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]HJ{dcF  
ambit of charges 征税范围；收费范围 ;1*m}uNz  
amended valuation 经修订的估值 P<cMP)+K  
American Commodities Exchange 美国商品交易所 e?^\r)1  
American Express Bank Limited 美国运通银行 Pp1zW3+Q  
American Stock Exchange 美国证券交易所 1qm/{>a-  
amortization 摊销 {2}tPT[a(  
amount due from banks 存放银行同业的款项 _S9rF-9G]  
amount due from banks abroad 存放海外银行同业的款项 2A*X Hvwb  
amount due from holding companies 控股公司欠款 |dl0B26x  
amount due from local banks 存放本港银行同业的款项 1R'u v4e  
amount due to banks 银行同业的存款 p|FlWR'mA  
amount due to banks abroad 海外银行同业的存款 )X
mCy"xx  
amount due to holding companies 控股公司存款 L~*|,h  
amount due to local banks 本港银行同业的存款 z9k*1:  
amount due to outport banks 外埠银行同业的存款 K;<NBnH  
amount for note issue 发行纸币的款额 vHs>ba$"  
amount of bond 担保契据的款额 iwG>]:K3  
amount of consideration 代价款额 ]~j_N^oZ1X  
amount of contribution 供款数额 1&X}1  
amount of indebtedness 负债款额 {\vI9cni|"  
amount of principal of the loan 贷款本金额 HZQD e&  
amount of rates chargeable 应征差饷数额 6)=](VmNL`  
amount of share capital 股本额 olD@W UB  
amount of sums assured 承保款额 V]l&{hl,  
amount of variation 变动幅度 it qQ)\W  
amount of vote 拨款数额 Wphe%O f  
amount payable 应付款额 2gQ
Y8h8  
amount receivable 应收款额 yPf?"W  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o|z +!,  
analysis 分析 ]^iFqQe  
ancillary risk 附属风险 c8^+^.=pX  
annual account 周年帐目；周年帐目报表；年度决算；年结 d u.HSXK  
annual accounting date 年结日期 P1(8
U%   
annual allowance 每年免税额；年积金；年度津贴；年津 ?8Hn{3X  
annual balance 年度余额 Zvd ;KGO(a  
annual disposable income 每年可动用收入 @Ufa-h5"(  
annual estimates 周年预算 .@y{
)/  
annual fee 年费 f|- m ^/y  
annual general meeting 周年大会 @IEI%vH  
annual growth rate 年增率；每年增长率 C/mg46 v2W  
annual long-term supplement 长期个案每年补助金 
R<0Fy=z  
annual pensionable emolument 可供计算退休金的年薪 T{_1c oL  
annual report 年报 _oQtk^fp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f:_=5e +
  
annual return 周年报表；周年申报表；每年报税表格 e(?:g@]-r  
Annual Return Rules 《周年报表规则》 UJ7'JBT=k  
annual review of consumer prices 每年消费物价回顾 pBlRd{#fL  
annual roll-forward basis 逐年延展方式 xL9:4'I  
annual salary 年薪 PYdIP\<V  
annual statement 年度报表；年度决算表 xCR; K]!  
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 4 hL`=[AB  
annuitant 年金受益人 Q{H17]W  
annuity 年金 2~vo+ng  
annuity contract 年金合约 /yLzDCKn  
annuity on human life 人寿年金 %l Q[dXp  
antecedent debt 先前的债项 Bs_S.JP<`  
ante-dated cheque 倒填日期支票 t[%x}0FP-F  
anticipated expenditure 预期开支 U5|B9%:&  
anticipated net profit 预期纯利 BmJkt3j."  
anticipated revenue 预期收入 S$S_nNq

 
anti-inflation measure 反通货膨胀措施 U'rr?,RML  
anti-inflationary stance 反通货膨胀立场 3Z_t%J5QZ$  
apparent deficit 表面赤字 4BHtR017r  
apparent financial solvency 表面偿债能力 6a7vlo  
apparent partner 表面合伙人 6_W<hevI  
application for personal assessment 个人入息课税申请书 0('OyH)  
application of fund 资金应用 {?w"hjy  
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 7raSf&{&6b  
appointed actuary 委任精算师 ]PeLcB  
appointed auditor 委任核数师；委任审计师 [:Be[pLC
 
appointed trustee 委任的受托人 cN62M=**  
appointer 委任人 6hp{,8|D"m  
apportioned pro rata 按比例分摊 x
cHen/4X  
apportionment 分配；分摊 @XeEpDn]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [.{^"<Z<  
apportionment formula 分摊方程式 #]@9qPyn  
apportionment of estate duty 遗产税的分摊 l+t #"3  
appraisal 估价；评估 g4Y) Bz
 
appreciable growth 可观增长 Cy`26[E$S  
appreciable impact 显着影响 9H>BWjS  
appreciable increase 可观增长 _Q> "\_,  
appreciation 增值；升值 FX7M4t#<  
appreciation against other currencies 相对其他货币升值 a|U}Ammr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R
|-6o)$  
appreciation tax 增值税 w2k<)3 g~  
appropriation 拨款；拨用；拨付 Dzo{PstM%  
appropriation account 拨款帐目 t @;WgIp(&  
Appropriation Bill 拨款法案 dl:-k r8  
appropriation-in-aid system 补助拨款办法 zkd3Z$C
e  
approved assets 核准资产 q1STRYb  
approved basket stock 认可一篮子证券 JwjI{,jY  
approved budget 核准预算  -H`\? R  
approved charitable donation 认可慈善捐款 4b]_ #7Qm  
approved charitable institution 认可慈善机构 [$^A@bqk  
approved currency 核准货币；认可货币 3!>/smb!  
approved estimates 核准预算 Tj&'KF8?L  
approved estimates of expenditure 核准开支预算 %06vgjOa (  
approved overseas insurer 核准海外保险人 z9 O~W5-U  
approved overseas trust company 核准海外信托公司 p+RAtRf  
approved pooled investment fund 核准汇集投资基金 b"Zq0M0l  
approved provident fund scheme 认可公积金计划 '5AvT: ^u  
approved provision 核准拨款 `
v~!H\q  
approved redeemable share 核准可赎回股份 ("OAPr\2dw  
approved regional stock 认可地区性证券 6p#g0t  
approved retirement scheme 认可退休金计划 -/zp&*0gcx  
approved subordinated loan 核准附属贷款 R+d< fe  
arbitrage 套戥；套汇；套利 =rEA:Q`~w  
arbitrageur 套戥者；套汇者 jM]d'E?ZLA  
arbitrary amount 临时款项 RE 9nU%!  
arrangement 措施；安排；协定 V`[P4k+b   
arrears 欠款 kffZElV  
arrears of pay 欠付薪酬 6%E~p0)i%  
arrears of revenue 逾期未收税款；逾期未收的帐项 Rnr#$C%  
articles of association 组织章程；组织细则；组织章程细则 _PV*lK=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司  La9r  
ascertainment of profit 确定利润 vnTq6:f#M  
"Asia Clear" “亚洲结算系统”