[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 Y&#<{j':  
allotment notice 股份配售通知；配股通知 TzIgEn~  
allotment of shares 股份分配 OyH
:  
allowable 可获宽免；免税的 d 5Il0sG  
allowable business loss 可扣除的营业亏损 wo?C7,-x  
allowable expenses 可扣税的支出 ok7DI  
allowance 免税额；津贴；备抵；准备金 n
%ld*EgY  
allowance for debts 债项的免税额 =P5SFMPN  
allowance for depreciation by wear and tear 耗损折旧免税额 -8EdTc@  
allowance for funeral expenses 殡殓费的免税额 Q,s,EooIx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E P<U:F  
allowance for repairs and outgoings 修葺及支出方面的免税额 Sm-nb*ZyC  
allowance to debtor 给债务人的津贴 {xOu*8J  
alteration of capital 资本更改 OnG!5b  
alternate trustee 候补受托人 ~>C!l 
k  
amalgamation 合并 M14pg0Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <,LeFy\zW  
ambit of charges 征税范围；收费范围 K<V(h#(.@  
amended valuation 经修订的估值 u'=#~'6  
American Commodities Exchange 美国商品交易所 (=p}b:Z  
American Express Bank Limited 美国运通银行 P{);$e+b~  
American Stock Exchange 美国证券交易所 |R+=Yk&u  
amortization 摊销 3lKIEPf6r  
amount due from banks 存放银行同业的款项 0ai4%=d-  
amount due from banks abroad 存放海外银行同业的款项 E fqa*,k  
amount due from holding companies 控股公司欠款 EK#w: "  
amount due from local banks 存放本港银行同业的款项 S46[2-v1  
amount due to banks 银行同业的存款  of(Nq@  
amount due to banks abroad 海外银行同业的存款 dso\+s  
amount due to holding companies 控股公司存款 2!jbaSH(+  
amount due to local banks 本港银行同业的存款 L:'Y#VI{  
amount due to outport banks 外埠银行同业的存款 0}aJCJ9sx=  
amount for note issue 发行纸币的款额 <@Ew-JU  
amount of bond 担保契据的款额 P~?u2,.E[  
amount of consideration 代价款额 s  n?  
amount of contribution 供款数额 +[*UC"  
amount of indebtedness 负债款额 Q>X ;7nt0  
amount of principal of the loan 贷款本金额 5Lue.U%a  
amount of rates chargeable 应征差饷数额 I2zSoQ1P  
amount of share capital 股本额 jP+4'O!s[  
amount of sums assured 承保款额 :S,#*rPKBK  
amount of variation 变动幅度 dAg a(<K  
amount of vote 拨款数额  gs9f2t  
amount payable 应付款额 :s8,i$Ex  
amount receivable 应收款额 H4%wq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wmp\J3  
analysis 分析 }p&aI?-B  
ancillary risk 附属风险 9WBDSx_(Q  
annual account 周年帐目；周年帐目报表；年度决算；年结 `5x,N%9{  
annual accounting date 年结日期 ujwI4oj" c  
annual allowance 每年免税额；年积金；年度津贴；年津 6C)OO"Bc  
annual balance 年度余额 }P^n /  
annual disposable income 每年可动用收入 fV[xv4D.  
annual estimates 周年预算 Q>||HtF$A  
annual fee 年费 QAu^]1;  
annual general meeting 周年大会 } 1c5#Ym  
annual growth rate 年增率；每年增长率 x!G\-
2#  
annual long-term supplement 长期个案每年补助金 QI!:+8  
annual pensionable emolument 可供计算退休金的年薪 Gew0Y#/  
annual report 年报 6#dx%TC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wus]  
annual return 周年报表；周年申报表；每年报税表格 .p0;y3so4  
Annual Return Rules 《周年报表规则》 smk0*m4  
annual review of consumer prices 每年消费物价回顾 f!1KGP  
annual roll-forward basis 逐年延展方式 0
E++  
annual salary 年薪 64zO%F*  
annual statement 年度报表；年度决算表 R$PiF1ffj  
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 p%j@2U  
annuitant 年金受益人 
5*ABw6'6  
annuity 年金 783a Z8  
annuity contract 年金合约 ?5Lom#^  
annuity on human life 人寿年金 $KtMv +m"  
antecedent debt 先前的债项 M"~B_t,Nw  
ante-dated cheque 倒填日期支票 t6LTGWs/_o  
anticipated expenditure 预期开支 *6k (xL  
anticipated net profit 预期纯利 F[~qg S*;  
anticipated revenue 预期收入 <$ '#@jW  
anti-inflation measure 反通货膨胀措施 &4DvZq=  
anti-inflationary stance 反通货膨胀立场 k9Yr&8B  
apparent deficit 表面赤字 u*H2kn[DU  
apparent financial solvency 表面偿债能力 n) `4*d$`  
apparent partner 表面合伙人 GfVMj7{  
application for personal assessment 个人入息课税申请书 UIzk-.<  
application of fund 资金应用 ZP?](RV>xg  
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 eeuAo&L&  
appointed actuary 委任精算师 6:QJ@j\  
appointed auditor 委任核数师；委任审计师 en#W<"_"
  
appointed trustee 委任的受托人 8f#YUK sW=  
appointer 委任人 6I 2`m(5  
apportioned pro rata 按比例分摊 >N44&W  
apportionment 分配；分摊 tjYe82  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JB**z00;  
apportionment formula 分摊方程式 V GM/ed5-  
apportionment of estate duty 遗产税的分摊 K@W~  
appraisal 估价；评估 LgB}!OLQ  
appreciable growth 可观增长 c[ =9Z;|  
appreciable impact 显着影响 \$9S_z
 
appreciable increase 可观增长 '0?5K0 2(  
appreciation 增值；升值 P`RM"'Om  
appreciation against other currencies 相对其他货币升值 +Hv%m8'0|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A 9F&XF7{  
appreciation tax 增值税 ^oaG.)3  
appropriation 拨款；拨用；拨付 r+\it&cW+  
appropriation account 拨款帐目 Bxz{rR0XV  
Appropriation Bill 拨款法案 J6\<>5A?  
appropriation-in-aid system 补助拨款办法 (9'MdH  
approved assets 核准资产 7Nx@eoZ  
approved basket stock 认可一篮子证券 (S1$g ~t;  
approved budget 核准预算 |yw-H2k1  
approved charitable donation 认可慈善捐款 7;c{lQ Oj}  
approved charitable institution 认可慈善机构 ?T?%x(]I  
approved currency 核准货币；认可货币 p5>TL!4M  
approved estimates 核准预算 b(K.p?bt  
approved estimates of expenditure 核准开支预算 hoeOdWIpf  
approved overseas insurer 核准海外保险人 : 8(~{<R  
approved overseas trust company 核准海外信托公司 V?%>Ex$  
approved pooled investment fund 核准汇集投资基金 k' pu%nWN  
approved provident fund scheme 认可公积金计划 C+O`3wPZp  
approved provision 核准拨款 z_ r W1?|  
approved redeemable share 核准可赎回股份 oa47TqFt  
approved regional stock 认可地区性证券 >0B[  
approved retirement scheme 认可退休金计划 cXtL3T+  
approved subordinated loan 核准附属贷款 2>?GD@GE  
arbitrage 套戥；套汇；套利 m6aoh^I  
arbitrageur 套戥者；套汇者 2.?:[1g!  
arbitrary amount 临时款项 b&V
=X{V4  
arrangement 措施；安排；协定 Eq'YtqU  
arrears 欠款 v]Pw]m5=U  
arrears of pay 欠付薪酬 =ww8,z4X  
arrears of revenue 逾期未收税款；逾期未收的帐项 +=U`  
articles of association 组织章程；组织细则；组织章程细则 H;Z{R@kf  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Oj~k1+*  
ascertainment of profit 确定利润 ';zLh  
"Asia Clear" “亚洲结算系统”