[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 rZij[6]Y^  
allotment notice 股份配售通知；配股通知 !-cO0c!  
allotment of shares 股份分配 YB`;<+sY  
allowable 可获宽免；免税的 #j+0jFu  
allowable business loss 可扣除的营业亏损 tdCD!rV`{  
allowable expenses 可扣税的支出 1}7Q2Ad w  
allowance 免税额；津贴；备抵；准备金 ^$N}[1   
allowance for debts 债项的免税额 ^&!Sn M  
allowance for depreciation by wear and tear 耗损折旧免税额 ajy+%sXf=  
allowance for funeral expenses 殡殓费的免税额 ^69ZX61vt  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #OQT@uF!
 
allowance for repairs and outgoings 修葺及支出方面的免税额 q':P9o*N?  
allowance to debtor 给债务人的津贴 !kTI@103Wd  
alteration of capital 资本更改
G~VukW<e  
alternate trustee 候补受托人 ~7G@S&<PK(  
amalgamation 合并  dcd9AW=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W$>AK_Y}  
ambit of charges 征税范围；收费范围 R0WI s:k2  
amended valuation 经修订的估值 8l50@c4UF~  
American Commodities Exchange 美国商品交易所 ~S85+OJ;M  
American Express Bank Limited 美国运通银行 <o aVI?  
American Stock Exchange 美国证券交易所 *_ U=KpZ
F  
amortization 摊销 Fk-}2_=vi  
amount due from banks 存放银行同业的款项 WZ A8D0[  
amount due from banks abroad 存放海外银行同业的款项 apkmb<  
amount due from holding companies 控股公司欠款 tO@n3"O  
amount due from local banks 存放本港银行同业的款项 * NB:"1x  
amount due to banks 银行同业的存款 gG,"wzj  
amount due to banks abroad 海外银行同业的存款 J"$Y`;  
amount due to holding companies 控股公司存款 ,S%DHT  
amount due to local banks 本港银行同业的存款 >O z~j>jL  
amount due to outport banks 外埠银行同业的存款 .H33C@  
amount for note issue 发行纸币的款额 e8Y;~OAj[  
amount of bond 担保契据的款额 OgOs9=cE{  
amount of consideration 代价款额 smJ#.I6/L  
amount of contribution 供款数额 mdB~ ~ j  
amount of indebtedness 负债款额 >!gW]{  
amount of principal of the loan 贷款本金额 ;bMmJ>[l-  
amount of rates chargeable 应征差饷数额 |4_[wX r  
amount of share capital 股本额 a3Fe42G2c|  
amount of sums assured 承保款额 ng-rvr  
amount of variation 变动幅度 $Lc-}m9n  
amount of vote 拨款数额 ImG7E w  
amount payable 应付款额 79bt%P  
amount receivable 应收款额 p%]ZG,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Rnd.<jz+Y  
analysis 分析 %8]~+#]p  
ancillary risk 附属风险 "%?$BoJR0  
annual account 周年帐目；周年帐目报表；年度决算；年结 kWKAtv5@w  
annual accounting date 年结日期 8wX|hK!Gz  
annual allowance 每年免税额；年积金；年度津贴；年津 Q2 S!}A  
annual balance 年度余额 {Rv0@)P$  
annual disposable income 每年可动用收入 X%lk] &2  
annual estimates 周年预算 Ltrw)H}  
annual fee 年费 :rdnb=n  
annual general meeting 周年大会 }TD oQ]P  
annual growth rate 年增率；每年增长率 <`P7^ 'z!  
annual long-term supplement 长期个案每年补助金 d>YX18'<Q  
annual pensionable emolument 可供计算退休金的年薪 )bkJ['9  
annual report 年报 #$ ?!P1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i\yp
(tE%^  
annual return 周年报表；周年申报表；每年报税表格 t91z <Y|  
Annual Return Rules 《周年报表规则》 ,mY3oyu  
annual review of consumer prices 每年消费物价回顾 "~nUwW|=1  
annual roll-forward basis 逐年延展方式 ^*@D%U  
annual salary 年薪 FhAYk  
annual statement 年度报表；年度决算表 [Q:C\f]  
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 S4!}7NOh  
annuitant 年金受益人 }[O/u <Z  
annuity 年金 _]"uq/UWp  
annuity contract 年金合约 c_Fz?R+f?K  
annuity on human life 人寿年金 EjjW%"C,  
antecedent debt 先前的债项 4^uwZ:  
ante-dated cheque 倒填日期支票 Ae3=o8p  
anticipated expenditure 预期开支 Y2&hf6BE  
anticipated net profit 预期纯利 v9K=\ j  
anticipated revenue 预期收入 /@xL {  
anti-inflation measure 反通货膨胀措施 &XF@Dvv  
anti-inflationary stance 反通货膨胀立场 ])v WvNx  
apparent deficit 表面赤字 rT/4w#_3  
apparent financial solvency 表面偿债能力 J!"#N}[  
apparent partner 表面合伙人 9'I$8Su  
application for personal assessment 个人入息课税申请书 <)4>"SN&^  
application of fund 资金应用 A` )A=L  
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 C<"b99\2`  
appointed actuary 委任精算师 F*{1, gb  
appointed auditor 委任核数师；委任审计师 h#?)H7ft  
appointed trustee 委任的受托人 *{1]b_<  
appointer 委任人 Z-;I,\Y%  
apportioned pro rata 按比例分摊 yGZsPQIaV  
apportionment 分配；分摊 -_p@I+B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *;!p#qL  
apportionment formula 分摊方程式 nR#'BBlI  
apportionment of estate duty 遗产税的分摊
_fmOTz G  
appraisal 估价；评估 !`qw"i  
appreciable growth 可观增长 K!A;C#b!  
appreciable impact 显着影响 C
[2LP$6*/  
appreciable increase 可观增长
/`H{n$  
appreciation 增值；升值 -s,guW |  
appreciation against other currencies 相对其他货币升值 D]B;5f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 88~lP7J  
appreciation tax 增值税 _a&M k  
appropriation 拨款；拨用；拨付 US2Tdmy@05  
appropriation account 拨款帐目 LPK[ ^  
Appropriation Bill 拨款法案 r6:c<p[c  
appropriation-in-aid system 补助拨款办法 geJO#;  
approved assets 核准资产 0?/vcsO  
approved basket stock 认可一篮子证券 "Wz74bl e  
approved budget 核准预算 1WJ%n;  
approved charitable donation 认可慈善捐款 rG"QK!R5  
approved charitable institution 认可慈善机构 AiOz1Er  
approved currency 核准货币；认可货币 Ua\<oD79]  
approved estimates 核准预算 Y V#|qb  
approved estimates of expenditure 核准开支预算 kXY p.IVA  
approved overseas insurer 核准海外保险人 5nh:S0M6V  
approved overseas trust company 核准海外信托公司 GkYD:o=qx  
approved pooled investment fund 核准汇集投资基金 Zzea  
approved provident fund scheme 认可公积金计划 ,`.`}'  
approved provision 核准拨款 V(6GM+  
approved redeemable share 核准可赎回股份 8B"my\  
approved regional stock 认可地区性证券 kO'_g1f<[  
approved retirement scheme 认可退休金计划 ; +%|!~  
approved subordinated loan 核准附属贷款 GJP\vsaQ  
arbitrage 套戥；套汇；套利 ]~J.YX9ST  
arbitrageur 套戥者；套汇者 HP G*o  
arbitrary amount 临时款项 S1G=hgF_L  
arrangement 措施；安排；协定 ~ s# !\Ye  
arrears 欠款 :j4i(qcF  
arrears of pay 欠付薪酬 [>xGynU0  
arrears of revenue 逾期未收税款；逾期未收的帐项 =[x @BzH  
articles of association 组织章程；组织细则；组织章程细则 w?Nx^)xX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BzyzOtBp3L  
ascertainment of profit 确定利润 M-+pYv#&P  
"Asia Clear" “亚洲结算系统”