[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 ;;/{xvQ.1  
allotment notice 股份配售通知；配股通知 @f3E`8  
allotment of shares 股份分配 63IM]J  
allowable 可获宽免；免税的 R.<g3"Lm>  
allowable business loss 可扣除的营业亏损 @`9]F7h5W  
allowable expenses 可扣税的支出 '!B&:X)  
allowance 免税额；津贴；备抵；准备金 am6L8N  
allowance for debts 债项的免税额 DZ tsy!xA  
allowance for depreciation by wear and tear 耗损折旧免税额  a0)QH  
allowance for funeral expenses 殡殓费的免税额 sK?twg;D*|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q' Pf]
  
allowance for repairs and outgoings 修葺及支出方面的免税额 )zDCu`  
allowance to debtor 给债务人的津贴 /od@!/  
alteration of capital 资本更改 NC6&x=!3  
alternate trustee 候补受托人 l9Q-iJ  
amalgamation 合并 mj7#&r,1l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $VOFOc  
ambit of charges 征税范围；收费范围 \1M4Dl5!  
amended valuation 经修订的估值 0?|<I{z2  
American Commodities Exchange 美国商品交易所 `C'H.g\>2Q  
American Express Bank Limited 美国运通银行 $`8wJf9@w  
American Stock Exchange 美国证券交易所 LghfM"g  
amortization 摊销 %hP^%'G  
amount due from banks 存放银行同业的款项 2=}FBA,2  
amount due from banks abroad 存放海外银行同业的款项 fz_r7?  
amount due from holding companies 控股公司欠款 V7/Rby Q  
amount due from local banks 存放本港银行同业的款项 *un^u-;  
amount due to banks 银行同业的存款 c71y'hnT  
amount due to banks abroad 海外银行同业的存款 V;=c
wy)I  
amount due to holding companies 控股公司存款 {!`6zBsP  
amount due to local banks 本港银行同业的存款 &p,]w~d,U  
amount due to outport banks 外埠银行同业的存款 XjBD{m(  
amount for note issue 发行纸币的款额 |s_GlJV.  
amount of bond 担保契据的款额 ALHIGJW:6$  
amount of consideration 代价款额 =_^X3z0  
amount of contribution 供款数额 e3\T)x&=  
amount of indebtedness 负债款额 !)$Zp\Sg  
amount of principal of the loan 贷款本金额 5h*p\cl!Y  
amount of rates chargeable 应征差饷数额 n6v6K1  
amount of share capital 股本额 W,u:gzmhw  
amount of sums assured 承保款额 7 zc^!LrW<  
amount of variation 变动幅度 <UCl@5g&  
amount of vote 拨款数额 U0+-W07>  
amount payable 应付款额 ,zc(t<|-y  
amount receivable 应收款额 |W^IlqTH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l ,).p  
analysis 分析 cwL_tq  
ancillary risk 附属风险 Q2>gU#  
annual account 周年帐目；周年帐目报表；年度决算；年结 Wp,R^d  
annual accounting date 年结日期 6LhTBV
 
annual allowance 每年免税额；年积金；年度津贴；年津 7:@'B|  
annual balance 年度余额 lhJ'bYI  
annual disposable income 每年可动用收入 unxqkU/<Z  
annual estimates 周年预算 FI.\%x  
annual fee 年费 X>^fEQq"  
annual general meeting 周年大会 PvL[e"p  
annual growth rate 年增率；每年增长率 a'T;x`b8U,  
annual long-term supplement 长期个案每年补助金 dN6?c'iN?2  
annual pensionable emolument 可供计算退休金的年薪 wC*X4 '  
annual report 年报 D_ Mm W  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~#/  
annual return 周年报表；周年申报表；每年报税表格 ^J{:x  
Annual Return Rules 《周年报表规则》  !@sUj  
annual review of consumer prices 每年消费物价回顾 P<- @h1p,  
annual roll-forward basis 逐年延展方式  !u hT  
annual salary 年薪 c@Is2 9t*  
annual statement 年度报表；年度决算表 ,%y/kS]  
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 QGz|*]  
annuitant 年金受益人 +T+#q@  
annuity 年金 \7_y%HR  
annuity contract 年金合约 E{@[k%,_  
annuity on human life 人寿年金 EX"yxZ~  
antecedent debt 先前的债项 ^rz_f{c]-  
ante-dated cheque 倒填日期支票 )%]J>&/0J  
anticipated expenditure 预期开支 n+p }\msH  
anticipated net profit 预期纯利 u&e~1?R  
anticipated revenue 预期收入 s#MPX3itK  
anti-inflation measure 反通货膨胀措施 }0 ?3:A  
anti-inflationary stance 反通货膨胀立场 3c%c aK  
apparent deficit 表面赤字 >GuM]qn  
apparent financial solvency 表面偿债能力 .Y|!:t|  
apparent partner 表面合伙人 GX%g9f!O  
application for personal assessment 个人入息课税申请书 ]###w;  
application of fund 资金应用 ^f@= :eWI  
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 BLFdHB.$T  
appointed actuary 委任精算师 bK7J}8hH  
appointed auditor 委任核数师；委任审计师 bd`P0f?  
appointed trustee 委任的受托人 T4F/w|Q  
appointer 委任人 { )Xy%QV  
apportioned pro rata 按比例分摊 7Yy ;  
apportionment 分配；分摊 3XKf!P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1mJHued=6  
apportionment formula 分摊方程式 d5-qZ{W  
apportionment of estate duty 遗产税的分摊 <naz+QK'  
appraisal 估价；评估 yQrD9*t&g  
appreciable growth 可观增长 (%9$!v{3  
appreciable impact 显着影响 1*7@BP5  
appreciable increase 可观增长 )}vl\7=  
appreciation 增值；升值 ! P4*+')M  
appreciation against other currencies 相对其他货币升值 D'4\*4is  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tp|d*7^i  
appreciation tax 增值税 P~dc W  
appropriation 拨款；拨用；拨付 Va8&Z  
appropriation account 拨款帐目 QL*IiFR  
Appropriation Bill 拨款法案 t,'<gI
 
appropriation-in-aid system 补助拨款办法 >sbu<|]a 7  
approved assets 核准资产 8Y?;x}  
approved basket stock 认可一篮子证券 ^@]3R QB  
approved budget 核准预算 ]^
]wP]R_  
approved charitable donation 认可慈善捐款 kVL.PY\K  
approved charitable institution 认可慈善机构 2rMpgV5  
approved currency 核准货币；认可货币 ,?3G;-  
approved estimates 核准预算 5dg(e3T  
approved estimates of expenditure 核准开支预算 QW"! (`K  
approved overseas insurer 核准海外保险人 Pz^544\~ou  
approved overseas trust company 核准海外信托公司 Zc2PepIg  
approved pooled investment fund 核准汇集投资基金 M3AXe]<eC1  
approved provident fund scheme 认可公积金计划 45oR=Atn  
approved provision 核准拨款 /tLVX} &  
approved redeemable share 核准可赎回股份 vv7I_nK?  
approved regional stock 认可地区性证券 hOeRd#AQK  
approved retirement scheme 认可退休金计划 pJ{Y lS{  
approved subordinated loan 核准附属贷款 Debv4Gr;^  
arbitrage 套戥；套汇；套利 r :dTz  
arbitrageur 套戥者；套汇者 bZ6+,J  
arbitrary amount 临时款项 +h$ 9\  
arrangement 措施；安排；协定 uq{beC  
arrears 欠款 Wjc'*QCPl  
arrears of pay 欠付薪酬 tVjsRnb{  
arrears of revenue 逾期未收税款；逾期未收的帐项 d'2A,B~_*  
articles of association 组织章程；组织细则；组织章程细则 ~5g~;f[4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %3rP `A  
ascertainment of profit 确定利润 \Cj B1]I  
"Asia Clear" “亚洲结算系统”