[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 ,V+,3TT  
allotment notice 股份配售通知；配股通知 @PKY>58)  
allotment of shares 股份分配 6l(HD([_p  
allowable 可获宽免；免税的 s";9G^:  
allowable business loss 可扣除的营业亏损 SivJaY%  
allowable expenses 可扣税的支出 _$gP-J  
allowance 免税额；津贴；备抵；准备金 b;G#MjQp'  
allowance for debts 债项的免税额 `Y<FR  
allowance for depreciation by wear and tear 耗损折旧免税额 E^Z?X2Z  
allowance for funeral expenses 殡殓费的免税额 to] ~$~Q|>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 FlLk.+!t  
allowance for repairs and outgoings 修葺及支出方面的免税额 srIt_Wq  
allowance to debtor 给债务人的津贴 @t#Ju1Y  
alteration of capital 资本更改 6PRP&|.#  
alternate trustee 候补受托人 OGnuBK
 
amalgamation 合并 GaOM|F'>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ff2`4_,|  
ambit of charges 征税范围；收费范围 zhC5%R &n/  
amended valuation 经修订的估值 Wtj*Z.=:  
American Commodities Exchange 美国商品交易所 C.=[K_  
American Express Bank Limited 美国运通银行 PCiwQ4 ~  
American Stock Exchange 美国证券交易所 ^" UZ.@sq'  
amortization 摊销 /V E|FTs  
amount due from banks 存放银行同业的款项 o;{BI
Q1  
amount due from banks abroad 存放海外银行同业的款项 1xb1?/n1#  
amount due from holding companies 控股公司欠款 +nQp_a1{9%  
amount due from local banks 存放本港银行同业的款项 FW
QNO(  
amount due to banks 银行同业的存款 |Y;[)s =q  
amount due to banks abroad 海外银行同业的存款 KyRcZ"  
amount due to holding companies 控股公司存款 OP\m~1  
amount due to local banks 本港银行同业的存款 qbD[<T  
amount due to outport banks 外埠银行同业的存款 t$ 3/ZTx  
amount for note issue 发行纸币的款额 M:.0]'[s5  
amount of bond 担保契据的款额 T5+9#  
amount of consideration 代价款额 !s[[X5  
amount of contribution 供款数额 0hOps5c8=  
amount of indebtedness 负债款额 Y/,Cy0!  
amount of principal of the loan 贷款本金额 h9l 6AnbJ  
amount of rates chargeable 应征差饷数额 yz^Rm2$f9  
amount of share capital 股本额 L
<ET"&b;4  
amount of sums assured 承保款额 L-Pq/x2r  
amount of variation 变动幅度 )s>R~7  
amount of vote 拨款数额 HV8=b"D"  
amount payable 应付款额 7E\k97#G  
amount receivable 应收款额 OCbwV7q:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KWiP`h8  
analysis 分析 qPgny/(  
ancillary risk 附属风险 (cm8x  
annual account 周年帐目；周年帐目报表；年度决算；年结 5 /m}v'S%  
annual accounting date 年结日期 ?4YLt|sn  
annual allowance 每年免税额；年积金；年度津贴；年津 )PjU=@$lI  
annual balance 年度余额 wF$z ?L  
annual disposable income 每年可动用收入 YaAOP'p  
annual estimates 周年预算 Apc!!*7  
annual fee 年费 c4(og|ifk  
annual general meeting 周年大会 kuW^_BROJ  
annual growth rate 年增率；每年增长率 -5#cfi4^*  
annual long-term supplement 长期个案每年补助金 rE9Nt9 }  
annual pensionable emolument 可供计算退休金的年薪 *w[0uQL5Z  
annual report 年报 Z6IWQo,)Rh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nd%j0lj  
annual return 周年报表；周年申报表；每年报税表格 E5g|*M.+f  
Annual Return Rules 《周年报表规则》 <^Jdl.G  
annual review of consumer prices 每年消费物价回顾 ;]^% 6B n  
annual roll-forward basis 逐年延展方式 Qe
 G3X+  
annual salary 年薪 -nDY3$U/  
annual statement 年度报表；年度决算表 WM9z~z'2a  
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 cSYMnB  
annuitant 年金受益人 aBWA hn  
annuity 年金 1}3tpO;  
annuity contract 年金合约 WlmkM?@  
annuity on human life 人寿年金 9i+`,r  
antecedent debt 先前的债项 ;={3H_{3  
ante-dated cheque 倒填日期支票 sI6coe5n  
anticipated expenditure 预期开支 )_SpY\J  
anticipated net profit 预期纯利 |H>;a@2d  
anticipated revenue 预期收入 Nf)$K'/  
anti-inflation measure 反通货膨胀措施 J(w 3A)(  
anti-inflationary stance 反通货膨胀立场 %`}nP3  
apparent deficit 表面赤字 *g[MGyF"  
apparent financial solvency 表面偿债能力 >Xw0i\G  
apparent partner 表面合伙人 [Z;ei1l  
application for personal assessment 个人入息课税申请书 KRb'kW  
application of fund 资金应用 3>mAZZL5[  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 '+7"dHLC;  
appointed actuary 委任精算师 H7(D8.y )  
appointed auditor 委任核数师；委任审计师 QM@zy  
appointed trustee 委任的受托人 |G/WS0  
appointer 委任人 %{
ory5  
apportioned pro rata 按比例分摊 kbZp
i`w  
apportionment 分配；分摊 oqbhb1D1<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6o4Y]C2W{1  
apportionment formula 分摊方程式 <."KejXg-  
apportionment of estate duty 遗产税的分摊 HYl~)O>  
appraisal 估价；评估 vH/RP  
appreciable growth 可观增长 !wTrWD!  
appreciable impact 显着影响 ]Hg6Mz>Mj  
appreciable increase 可观增长 8^sh@j2L  
appreciation 增值；升值 P|t2%:_  
appreciation against other currencies 相对其他货币升值 fGoJP[ae  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5&qBG@Hw]  
appreciation tax 增值税 Z?u}?-b1\H  
appropriation 拨款；拨用；拨付 ^G4@cR.An  
appropriation account 拨款帐目 {@hJPK8  
Appropriation Bill 拨款法案 Uo;a$sR  
appropriation-in-aid system 补助拨款办法 b
>Ea_3T/  
approved assets 核准资产 oSIP{lfp2Q  
approved basket stock 认可一篮子证券 Yz#E0aTTA  
approved budget 核准预算 d'iSvd.  
approved charitable donation 认可慈善捐款 2"_5Yyb  
approved charitable institution 认可慈善机构 VxtX%McK  
approved currency 核准货币；认可货币 hD XaCift  
approved estimates 核准预算 pfHfw,[  
approved estimates of expenditure 核准开支预算 #_WkV  
approved overseas insurer 核准海外保险人 i6<uj  
approved overseas trust company 核准海外信托公司 }46Zfg\T6n  
approved pooled investment fund 核准汇集投资基金 ,0{x-S0jX<  
approved provident fund scheme 认可公积金计划 qiH)J- ~GZ  
approved provision 核准拨款 '}IGV`c  
approved redeemable share 核准可赎回股份 \&47u1B  
approved regional stock 认可地区性证券 RAWzQE}  
approved retirement scheme 认可退休金计划 ~O|~M_Z  
approved subordinated loan 核准附属贷款 &OA6Zw/A  
arbitrage 套戥；套汇；套利 kU,g=+2J  
arbitrageur 套戥者；套汇者 dh9@3. t  
arbitrary amount 临时款项 %+/Dv  
arrangement 措施；安排；协定 GL~ Wnt  
arrears 欠款 ubRhJ~XB  
arrears of pay 欠付薪酬 EP^qj j@M  
arrears of revenue 逾期未收税款；逾期未收的帐项 E\TWPV'/  
articles of association 组织章程；组织细则；组织章程细则 d"L(eI}G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +;4;~>Y  
ascertainment of profit 确定利润 oW^>J-  
"Asia Clear" “亚洲结算系统”