[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 la{:RlW  
allotment notice 股份配售通知；配股通知 yt# ;3  
allotment of shares 股份分配 xgw)`>p,W  
allowable 可获宽免；免税的 U.sPFt  
allowable business loss 可扣除的营业亏损 KGLhl;a  
allowable expenses 可扣税的支出 3&Zx*:  
allowance 免税额；津贴；备抵；准备金 &)}:Y!qiu  
allowance for debts 债项的免税额 _*B~ESC0  
allowance for depreciation by wear and tear 耗损折旧免税额 r Q@
o  
allowance for funeral expenses 殡殓费的免税额 X^ ]$/rI)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -oT+;2\2  
allowance for repairs and outgoings 修葺及支出方面的免税额 4bjp*1*]  
allowance to debtor 给债务人的津贴 2o}G<7r  
alteration of capital 资本更改 _N#3lU?  
alternate trustee 候补受托人 MxA'T(Ay  
amalgamation 合并 "X}F%:HL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i1\ /\^  
ambit of charges 征税范围；收费范围 JkDZl?x5  
amended valuation 经修订的估值 HD^~4\%  
American Commodities Exchange 美国商品交易所 !w\;Q8irN  
American Express Bank Limited 美国运通银行 f9=X7"dzP  
American Stock Exchange 美国证券交易所 /;m!>{({)  
amortization 摊销 ;m:GU p^[  
amount due from banks 存放银行同业的款项
!td.ks0  
amount due from banks abroad 存放海外银行同业的款项 tpzdYokh>  
amount due from holding companies 控股公司欠款 0$Db@  
amount due from local banks 存放本港银行同业的款项 1gK3=Ys  
amount due to banks 银行同业的存款 4$w-A-\t  
amount due to banks abroad 海外银行同业的存款 -"fq34v  
amount due to holding companies 控股公司存款 [ +@<T)  
amount due to local banks 本港银行同业的存款 K T72D  
amount due to outport banks 外埠银行同业的存款 vszAr
( t  
amount for note issue 发行纸币的款额 fx"
+ZR  
amount of bond 担保契据的款额 ^G<M+RF2J  
amount of consideration 代价款额 m:<3d]L  
amount of contribution 供款数额 69[k ?')LM  
amount of indebtedness 负债款额 W/X;|m`  
amount of principal of the loan 贷款本金额 t[ocp
;Q  
amount of rates chargeable 应征差饷数额 w:@M|O4`  
amount of share capital 股本额 K1nwv"  
amount of sums assured 承保款额 'MlC 1HEp  
amount of variation 变动幅度 g7yHhF>%X  
amount of vote 拨款数额 A0sW 9P6F  
amount payable 应付款额 j!n> d  
amount receivable 应收款额 rmoEc]kt]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >~InO^R`5  
analysis 分析 f^)
nZ:~  
ancillary risk 附属风险 .]l2)O
lLQ  
annual account 周年帐目；周年帐目报表；年度决算；年结 7B :aJfxM  
annual accounting date 年结日期 1k({(\>qq  
annual allowance 每年免税额；年积金；年度津贴；年津 j2n@8sCSO  
annual balance 年度余额 ~[,TLg 6  
annual disposable income 每年可动用收入 FeRuZww._J  
annual estimates 周年预算 BJ rNbo;T  
annual fee 年费 a-5$GvG  
annual general meeting 周年大会 0~+:~$VrT  
annual growth rate 年增率；每年增长率 +38P$Koz{r  
annual long-term supplement 长期个案每年补助金 He23<hd!  
annual pensionable emolument 可供计算退休金的年薪 W5 g!`
f  
annual report 年报 \Nyxi7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _9 O'  
annual return 周年报表；周年申报表；每年报税表格 yln.E vJjD  
Annual Return Rules 《周年报表规则》 |{"7/~*[  
annual review of consumer prices 每年消费物价回顾 B1.@K}  
annual roll-forward basis 逐年延展方式 8RD) yRJ  
annual salary 年薪 KPqI(  
annual statement 年度报表；年度决算表 9>P(eN  
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 ( mMz]b5  
annuitant 年金受益人 ,Ou)F;r  
annuity 年金 cv 1L!Ce,  
annuity contract 年金合约 je%12DM  
annuity on human life 人寿年金 _s,svQ8#  
antecedent debt 先前的债项 PdnK@a  
ante-dated cheque 倒填日期支票 w!M ^p&T7  
anticipated expenditure 预期开支 -6>rR{z  
anticipated net profit 预期纯利 -l
Eh}r  
anticipated revenue 预期收入 Yw `VL)v(y  
anti-inflation measure 反通货膨胀措施 8A_(]

Q  
anti-inflationary stance 反通货膨胀立场 q;JQs:U!  
apparent deficit 表面赤字 s:H1v&t,<  
apparent financial solvency 表面偿债能力 \)WjkhG<w#  
apparent partner 表面合伙人 LOzKpvGl  
application for personal assessment 个人入息课税申请书 .m51/X&*n  
application of fund 资金应用 +(0eOO'\M  
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 |7'W)s5.  
appointed actuary 委任精算师 Bw[VK7  
appointed auditor 委任核数师；委任审计师  5<poN)"  
appointed trustee 委任的受托人 HS9U.G>  
appointer 委任人 k9]n/  
apportioned pro rata 按比例分摊 KG@hjO  
apportionment 分配；分摊 (""&$BJQ|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eH6cBX#P.  
apportionment formula 分摊方程式 RqR X  
apportionment of estate duty 遗产税的分摊 (z{xd  
appraisal 估价；评估 e+U o-CO  
appreciable growth 可观增长 DK;-2K  
appreciable impact 显着影响 u)-
l
+U.  
appreciable increase 可观增长 K~R{q +  
appreciation 增值；升值 6yqp<D0SP)  
appreciation against other currencies 相对其他货币升值
8qveKS]vZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \)*qW[C$a  
appreciation tax 增值税 9"TPDU7"  
appropriation 拨款；拨用；拨付 }$jIvb,3?  
appropriation account 拨款帐目 (B5G?cB9  
Appropriation Bill 拨款法案 TzJN,]F!M  
appropriation-in-aid system 补助拨款办法 wW~2]*n  
approved assets 核准资产 4<| ]k?@  
approved basket stock 认可一篮子证券 Y!zlte|P  
approved budget 核准预算 =9-c*bL  
approved charitable donation 认可慈善捐款 Q>$ v~v?9  
approved charitable institution 认可慈善机构 PR0]:t)E  
approved currency 核准货币；认可货币 gqd#rj
tfz  
approved estimates 核准预算 -L@=j  
approved estimates of expenditure 核准开支预算 }<p %PyM  
approved overseas insurer 核准海外保险人 w'C(? ?mH  
approved overseas trust company 核准海外信托公司 lx SGvvP4  
approved pooled investment fund 核准汇集投资基金 %0QYkHdFR`  
approved provident fund scheme 认可公积金计划 h.NA$E?7  
approved provision 核准拨款 4[D@[kAs  
approved redeemable share 核准可赎回股份 &I8ZVtg  
approved regional stock 认可地区性证券 90a= 39kI  
approved retirement scheme 认可退休金计划 *&s_u)b  
approved subordinated loan 核准附属贷款 lOZZ-  
arbitrage 套戥；套汇；套利 Jh1fM`kB5K  
arbitrageur 套戥者；套汇者 A]1](VQ)4  
arbitrary amount 临时款项 Flsf5 Tr0  
arrangement 措施；安排；协定 ZC"p^~U_e[  
arrears 欠款 H`sV\'`!}  
arrears of pay 欠付薪酬 JXrMtSp\  
arrears of revenue 逾期未收税款；逾期未收的帐项 .3#Tw'% G  
articles of association 组织章程；组织细则；组织章程细则 kq+L63fZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 occ}|u  
ascertainment of profit 确定利润 q-'zZ#  
"Asia Clear" “亚洲结算系统”