[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 >^{}Hjt  
allotment notice 股份配售通知；配股通知 YOy/'Le^:  
allotment of shares 股份分配 hVd% jU:  
allowable 可获宽免；免税的 Yc&y
v  
allowable business loss 可扣除的营业亏损 >XM-xK-=  
allowable expenses 可扣税的支出 n'K,*  
allowance 免税额；津贴；备抵；准备金 8
W79  
allowance for debts 债项的免税额 "o+< \B~  
allowance for depreciation by wear and tear 耗损折旧免税额 >iDV
8y  
allowance for funeral expenses 殡殓费的免税额 XnV*MWv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @/g%l1$`  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lp.,:z7  
allowance to debtor 给债务人的津贴 Dqs{n?@n  
alteration of capital 资本更改 'D;v>r  
alternate trustee 候补受托人 W c{<DE?J  
amalgamation 合并 ]%!:'#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E.R,'Y;x  
ambit of charges 征税范围；收费范围 [2"a~o\  
amended valuation 经修订的估值 Mpzt9*7R  
American Commodities Exchange 美国商品交易所 @2nar<  
American Express Bank Limited 美国运通银行 >,yE;zuw  
American Stock Exchange 美国证券交易所 ZBUEg7c  
amortization 摊销 40w,:$  
amount due from banks 存放银行同业的款项 s3Pr
$h  
amount due from banks abroad 存放海外银行同业的款项 4"nb>tA  
amount due from holding companies 控股公司欠款 C4Z}WBS(  
amount due from local banks 存放本港银行同业的款项  ?%Hj,b  
amount due to banks 银行同业的存款 -W38#_y/\  
amount due to banks abroad 海外银行同业的存款 E_[|ZrIO&*  
amount due to holding companies 控股公司存款 '_N~PoV  
amount due to local banks 本港银行同业的存款 #N.W8mq  
amount due to outport banks 外埠银行同业的存款 >hHjDYjbf  
amount for note issue 发行纸币的款额 ]%>7OH'  
amount of bond 担保契据的款额 R*|y:T,H  
amount of consideration 代价款额 .76T<j_  
amount of contribution 供款数额 pnl7a$z  
amount of indebtedness 负债款额 P:,' 
 
amount of principal of the loan 贷款本金额 ">_<L.,I  
amount of rates chargeable 应征差饷数额 ~)xg7\k  
amount of share capital 股本额 w\ 4;5.$  
amount of sums assured 承保款额 ^yL6A1  
amount of variation 变动幅度 <&^
P1x<x  
amount of vote 拨款数额 E!nEB(FD  
amount payable 应付款额 VbyGr~t  
amount receivable 应收款额 #bc$[%_  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v'na{"  
analysis 分析  `S$zwot  
ancillary risk 附属风险 ,j E'd'$  
annual account 周年帐目；周年帐目报表；年度决算；年结 JcV'O)&
  
annual accounting date 年结日期 xVw9_il2a  
annual allowance 每年免税额；年积金；年度津贴；年津 =;Ap+}  
annual balance 年度余额 Jmg<mjq/G  
annual disposable income 每年可动用收入 V{4=,Ax  
annual estimates 周年预算 q$RJ3{Sf  
annual fee 年费 ?&A)% 6` ~  
annual general meeting 周年大会 Bu7Ztt*  
annual growth rate 年增率；每年增长率 14>WpNN  
annual long-term supplement 长期个案每年补助金 Qf|x]x*5  
annual pensionable emolument 可供计算退休金的年薪 WRrCrXP  
annual report 年报 qw?#~"Ca.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cBcfGNTJ~  
annual return 周年报表；周年申报表；每年报税表格 iXLODuI  
Annual Return Rules 《周年报表规则》 l Oxz&m  
annual review of consumer prices 每年消费物价回顾 m03D+@F  
annual roll-forward basis 逐年延展方式 [.:SV|AF#  
annual salary 年薪 0i/!by{@  
annual statement 年度报表；年度决算表 ,'!x9 `  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A.-j5C4  
annuitant 年金受益人 K!~j}z*  
annuity 年金 .Z?@;2<l  
annuity contract 年金合约 ^EtBo7^t  
annuity on human life 人寿年金 ^V6cx2M  
antecedent debt 先前的债项 @2(7 ZxI  
ante-dated cheque 倒填日期支票 (d vsGYT|.  
anticipated expenditure 预期开支 .kwz$b+h  
anticipated net profit 预期纯利 |z.x M>  
anticipated revenue 预期收入 l/*NscYtQ  
anti-inflation measure 反通货膨胀措施 R%Xhdcn7  
anti-inflationary stance 反通货膨胀立场
f wE b  
apparent deficit 表面赤字 a9LK}xc={  
apparent financial solvency 表面偿债能力 ?OjZb'+=K  
apparent partner 表面合伙人 ]cQYSN7!SY  
application for personal assessment 个人入息课税申请书 )T0 %<(J  
application of fund 资金应用 lB)%s~P:s  
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 )WWqi,T}  
appointed actuary 委任精算师 X 8/9x-E_  
appointed auditor 委任核数师；委任审计师 Z01BzIsR  
appointed trustee 委任的受托人
&<dC3o!  
appointer 委任人 I'h|7y\  
apportioned pro rata 按比例分摊 Cj/J&PDQ  
apportionment 分配；分摊 >;qAj!'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j(xVbUa  
apportionment formula 分摊方程式 FT'2J  
apportionment of estate duty 遗产税的分摊 ce56$L8[  
appraisal 估价；评估  {4]sJT  
appreciable growth 可观增长 2eC`^  
appreciable impact 显着影响 bv:M zYS  
appreciable increase 可观增长 zjE|UK{  
appreciation 增值；升值 #!.26RM:P  
appreciation against other currencies 相对其他货币升值 ]9A@iA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u B~C8}  
appreciation tax 增值税 %m/W4Nk  
appropriation 拨款；拨用；拨付 WMi
$ATq  
appropriation account 拨款帐目 %>io$o  
Appropriation Bill 拨款法案 s2Rg-:7  
appropriation-in-aid system 补助拨款办法 iVaCXXf'  
approved assets 核准资产 W^e"()d/Z  
approved basket stock 认可一篮子证券 ;9&#Sb/  
approved budget 核准预算 3* (w=;y  
approved charitable donation 认可慈善捐款 18eB\4NlD  
approved charitable institution 认可慈善机构 DYf3>xh>xb  
approved currency 核准货币；认可货币 1XppC[))
  
approved estimates 核准预算 B0+r  
approved estimates of expenditure 核准开支预算 w. c]   
approved overseas insurer 核准海外保险人 /gH[|d  
approved overseas trust company 核准海外信托公司 $eu-8E'  
approved pooled investment fund 核准汇集投资基金 dy' J ~Eo7  
approved provident fund scheme 认可公积金计划 >OxSrc@A  
approved provision 核准拨款 \cx==[&(  
approved redeemable share 核准可赎回股份 dje}CbZ  
approved regional stock 认可地区性证券 'kb|!  
approved retirement scheme 认可退休金计划 zz m[sX}  
approved subordinated loan 核准附属贷款 5 (cgHr"  
arbitrage 套戥；套汇；套利 Z#vU~1W  
arbitrageur 套戥者；套汇者 wZnv*t_  
arbitrary amount 临时款项 9aoGptgN  
arrangement 措施；安排；协定 1@Gmz
h  
arrears 欠款  /^pPT6  
arrears of pay 欠付薪酬 N|-'Fu  
arrears of revenue 逾期未收税款；逾期未收的帐项 P1_ZGeom*  
articles of association 组织章程；组织细则；组织章程细则 U(6=;+q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dd-`/A @  
ascertainment of profit 确定利润 bu:%"l  
"Asia Clear" “亚洲结算系统”