[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
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allotment notice 股份配售通知；配股通知 \#N?  
allotment of shares 股份分配 hL}ZP
HA  
allowable 可获宽免；免税的 5e?<x>e  
allowable business loss 可扣除的营业亏损 ##alzC  
allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金 mGJRCK_  
allowance for debts 债项的免税额 VZ 7(6?W  
allowance for depreciation by wear and tear 耗损折旧免税额 $++O@C5  
allowance for funeral expenses 殡殓费的免税额 p|BoEITL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Tv 5J  
allowance for repairs and outgoings 修葺及支出方面的免税额 G9GLRdP  
allowance to debtor 给债务人的津贴 5/CF_v  
alteration of capital 资本更改 LPca+o|f  
alternate trustee 候补受托人 <zAYq=IU  
amalgamation 合并 ":GC}V IS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OF-VVIS  
ambit of charges 征税范围；收费范围 -_O jiQR  
amended valuation 经修订的估值 ;&O *KhLH  
American Commodities Exchange 美国商品交易所 2n-kJl`: O  
American Express Bank Limited 美国运通银行 d
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American Stock Exchange 美国证券交易所 t-<BRnxhE  
amortization 摊销 ~mMTfC~9  
amount due from banks 存放银行同业的款项 '6*9pG
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amount due from banks abroad 存放海外银行同业的款项 #5{BxX&\  
amount due from holding companies 控股公司欠款 {2i8]Sp1d/  
amount due from local banks 存放本港银行同业的款项 8N 3y(y0  
amount due to banks 银行同业的存款 Y4_xV&  
amount due to banks abroad 海外银行同业的存款 sNP ;  
amount due to holding companies 控股公司存款 g=
,}j]tl  
amount due to local banks 本港银行同业的存款 tvq((2  
amount due to outport banks 外埠银行同业的存款 aeAx0yE[p  
amount for note issue 发行纸币的款额 8lA,3'z  
amount of bond 担保契据的款额 -8<vWe  
amount of consideration 代价款额 ;P/ 4.|<  
amount of contribution 供款数额 WJ[>p ELT,  
amount of indebtedness 负债款额 fc[_~I'  
amount of principal of the loan 贷款本金额 _aJKt3GQ  
amount of rates chargeable 应征差饷数额 kQQDaZ8  
amount of share capital 股本额 <iGW~COd  
amount of sums assured 承保款额 !ab ef.%:  
amount of variation 变动幅度 j]vEo~Bbh  
amount of vote 拨款数额 xtLP4VL  
amount payable 应付款额 <^_crJONom  
amount receivable 应收款额 j-DWz>x  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8F@Sy,D  
analysis 分析
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ancillary risk 附属风险 kRBO]  
annual account 周年帐目；周年帐目报表；年度决算；年结 JY^i  
annual accounting date 年结日期 =9,^Tu|  
annual allowance 每年免税额；年积金；年度津贴；年津 HXztEEK6  
annual balance 年度余额 3
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annual disposable income 每年可动用收入 A^A)arJS  
annual estimates 周年预算 ^ w2 HF  
annual fee 年费 Jmi,;Af'/  
annual general meeting 周年大会 qMA-#  
annual growth rate 年增率；每年增长率 ASre@pW  
annual long-term supplement 长期个案每年补助金 V/kndV[j  
annual pensionable emolument 可供计算退休金的年薪 {*[(j^OE
 
annual report 年报 SY%y*6[6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pRL:,q\  
annual return 周年报表；周年申报表；每年报税表格 /F(n%8)Yq  
Annual Return Rules 《周年报表规则》 bv b\G  
annual review of consumer prices 每年消费物价回顾 G9yK/g&q  
annual roll-forward basis 逐年延展方式 +@?'dw  
annual salary 年薪 .kn2M&P>=  
annual statement 年度报表；年度决算表 |5O>7~Tp  
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 &}
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annuitant 年金受益人 D& D6!jz  
annuity 年金 PPIO<K 3`  
annuity contract 年金合约 L \E>5G;  
annuity on human life 人寿年金 l&'q+F  
antecedent debt 先前的债项 4gsQ:3  
ante-dated cheque 倒填日期支票 ZDgT"53  
anticipated expenditure 预期开支
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anticipated net profit 预期纯利 6[c|14l  
anticipated revenue 预期收入 C&MqH.K  
anti-inflation measure 反通货膨胀措施 ipbhjK$  
anti-inflationary stance 反通货膨胀立场 ^MF 2Q+  
apparent deficit 表面赤字 orH6R8P]  
apparent financial solvency 表面偿债能力 D5snaGss9a  
apparent partner 表面合伙人 Q47R`"  
application for personal assessment 个人入息课税申请书 jqc}mI\#  
application of fund 资金应用 a*U[;(  
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 \\#D!q*  
appointed actuary 委任精算师 kaB|+U9^  
appointed auditor 委任核数师；委任审计师 iBSg`"S^]C  
appointed trustee 委任的受托人 2a e
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appointer 委任人 $S|+U}]C  
apportioned pro rata 按比例分摊 UNa"\  
apportionment 分配；分摊 Z
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *YvtT(Gt  
apportionment formula 分摊方程式 d\]KG(T  
apportionment of estate duty 遗产税的分摊 LkS t U)  
appraisal 估价；评估 ZZI} Ot{  
appreciable growth 可观增长 r+E!V'{C  
appreciable impact 显着影响 WF~BCP$OR  
appreciable increase 可观增长 w a(Y[]V  
appreciation 增值；升值 s_IFl5D]  
appreciation against other currencies 相对其他货币升值 >,]a>V  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r*vh3.Agl  
appreciation tax 增值税 9u{[e"  
appropriation 拨款；拨用；拨付 ?j.a >{  
appropriation account 拨款帐目 E2>{seZ  
Appropriation Bill 拨款法案 )2?]c  
appropriation-in-aid system 补助拨款办法 18rV Acj  
approved assets 核准资产 sT2`y$'  
approved basket stock 认可一篮子证券 RxYENG]/6  
approved budget 核准预算 >ceC8"}J5M  
approved charitable donation 认可慈善捐款 l+"p$iZs  
approved charitable institution 认可慈善机构 @u9L+*F  
approved currency 核准货币；认可货币 ?DUim1KG  
approved estimates 核准预算 L?N&kzA  
approved estimates of expenditure 核准开支预算 oLKliA=q  
approved overseas insurer 核准海外保险人 B.5+!z&7  
approved overseas trust company 核准海外信托公司 Wn@oG@}~  
approved pooled investment fund 核准汇集投资基金 zU&Iy_Ke.  
approved provident fund scheme 认可公积金计划 giNXXjl  
approved provision 核准拨款 _F6<ba}o3  
approved redeemable share 核准可赎回股份 f)T\   
approved regional stock 认可地区性证券 #17 &rizl  
approved retirement scheme 认可退休金计划 S}JOS}\^j  
approved subordinated loan 核准附属贷款 P-4$Qksx  
arbitrage 套戥；套汇；套利 (dSYb&]  
arbitrageur 套戥者；套汇者 G]rY1f0  
arbitrary amount 临时款项 MygAmV&  
arrangement 措施；安排；协定 D2&d",%&f  
arrears 欠款 xcW\U^1d  
arrears of pay 欠付薪酬 9lYfII}4(  
arrears of revenue 逾期未收税款；逾期未收的帐项 d9S/_iCI  
articles of association 组织章程；组织细则；组织章程细则 .S54:vs  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~#)hqU'  
ascertainment of profit 确定利润 b=lJ`|  
"Asia Clear" “亚洲结算系统”