[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 gNs@Q!  
allotment notice 股份配售通知；配股通知 v_5DeaMF'  
allotment of shares 股份分配 $z@e19gT  
allowable 可获宽免；免税的 )OH!<jW  
allowable business loss 可扣除的营业亏损 ,3GM'e{hV  
allowable expenses 可扣税的支出 &r DOqj  
allowance 免税额；津贴；备抵；准备金 r-Z'  
allowance for debts 债项的免税额 Os@ofnC  
allowance for depreciation by wear and tear 耗损折旧免税额 3QUe:8
 
allowance for funeral expenses 殡殓费的免税额 a%(1#2^`q!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x6,S#p  
allowance for repairs and outgoings 修葺及支出方面的免税额 f#JLE+0Y  
allowance to debtor 给债务人的津贴 6/@ cP/  
alteration of capital 资本更改 2E2J=Do  
alternate trustee 候补受托人 {Fb)Z"8]  
amalgamation 合并 Q1&: + 7%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 do=VPqy
 
ambit of charges 征税范围；收费范围 S*#y 7YKI  
amended valuation 经修订的估值 A2rr>  
American Commodities Exchange 美国商品交易所 s977k 2pp-  
American Express Bank Limited 美国运通银行 @ [ :sP  
American Stock Exchange 美国证券交易所 !k<+-Lf:2  
amortization 摊销 1P2%n[y  
amount due from banks 存放银行同业的款项 yg\A&0I  
amount due from banks abroad 存放海外银行同业的款项 KM0 #M'dXy  
amount due from holding companies 控股公司欠款 gdCU1D
\  
amount due from local banks 存放本港银行同业的款项 y62;&{?m  
amount due to banks 银行同业的存款 Sk;IAp#X9  
amount due to banks abroad 海外银行同业的存款 >%[(C*Cks  
amount due to holding companies 控股公司存款 `$@1NL7>  
amount due to local banks 本港银行同业的存款 SC|cCK hqi  
amount due to outport banks 外埠银行同业的存款 g4Hq<W"  
amount for note issue 发行纸币的款额 8`u#tl(  
amount of bond 担保契据的款额 JxD@y}ZYE  
amount of consideration 代价款额 },i?3dSvl  
amount of contribution 供款数额 Ujj2A^  
amount of indebtedness 负债款额 -'q=oTZ  
amount of principal of the loan 贷款本金额 7ky(g'  
amount of rates chargeable 应征差饷数额 '{:(4>&  
amount of share capital 股本额 -BoN}xE4  
amount of sums assured 承保款额 "n
]B~D  
amount of variation 变动幅度 ]E=JUYf0  
amount of vote 拨款数额 uft~+w P  
amount payable 应付款额 ^x/0*t5};z  
amount receivable 应收款额 e2B~j3-?z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gXw\_ue<  
analysis 分析 l0Pg`wH,  
ancillary risk 附属风险 P"iqP|  
annual account 周年帐目；周年帐目报表；年度决算；年结 (V=lK6WQm  
annual accounting date 年结日期 " *Ni/p$I  
annual allowance 每年免税额；年积金；年度津贴；年津 8sbS7*#  
annual balance 年度余额 4El{2cfA  
annual disposable income 每年可动用收入 orHVL2 KK  
annual estimates 周年预算 dOiy[4s  
annual fee 年费 ^`dp!1.+  
annual general meeting 周年大会 Ip2Jz E  
annual growth rate 年增率；每年增长率 %0u7pk  
annual long-term supplement 长期个案每年补助金 4G`YZZQ  
annual pensionable emolument 可供计算退休金的年薪 Nz:   
annual report 年报 s#qq% @  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5.\!k8a  
annual return 周年报表；周年申报表；每年报税表格 9Hc#[Ml  
Annual Return Rules 《周年报表规则》 9L&AbmIr  
annual review of consumer prices 每年消费物价回顾 qx!IlO  
annual roll-forward basis 逐年延展方式 Rwy:.)7B$q  
annual salary 年薪 'QW 0K]il  
annual statement 年度报表；年度决算表 Hss{Sb(  
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 ;TW@{re  
annuitant 年金受益人 +ZZiZ&y  
annuity 年金 sPZa|AKHb  
annuity contract 年金合约 uNRGbDMA=  
annuity on human life 人寿年金 ;\&7smE[  
antecedent debt 先前的债项 r%B5@+{so  
ante-dated cheque 倒填日期支票 $x2<D :  
anticipated expenditure 预期开支 7NXT.E~2  
anticipated net profit 预期纯利 dG)A
-qbV  
anticipated revenue 预期收入 =_,OucKkYG  
anti-inflation measure 反通货膨胀措施 -nd6hx  
anti-inflationary stance 反通货膨胀立场 h2BD?y  
apparent deficit 表面赤字 =8J\
;h  
apparent financial solvency 表面偿债能力 ?ke C  
apparent partner 表面合伙人 8;Pdd1GyUL  
application for personal assessment 个人入息课税申请书 qBwqxxTc  
application of fund 资金应用 "thu@~aC  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Icr'l$PE  
appointed actuary 委任精算师
68_ UQ.  
appointed auditor 委任核数师；委任审计师 R0=/ Th -  
appointed trustee 委任的受托人 (PB|.`_<H  
appointer 委任人 W&yw5rt**  
apportioned pro rata 按比例分摊 .#}SK!"B  
apportionment 分配；分摊 \NSwoP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h\ybh  
apportionment formula 分摊方程式 v~xG*e  
apportionment of estate duty 遗产税的分摊 iFDQnt [t  
appraisal 估价；评估 BF@VgozW  
appreciable growth 可观增长 HR V/ A  
appreciable impact 显着影响 VtmUK$k}I  
appreciable increase 可观增长 U  *I52$  
appreciation 增值；升值 nrxN_0 R%  
appreciation against other currencies 相对其他货币升值 P]x@h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WW_X:N~~e\  
appreciation tax 增值税 NCsUC  
appropriation 拨款；拨用；拨付 }Jtaq[y\r  
appropriation account 拨款帐目 odhgIl&u  
Appropriation Bill 拨款法案 L_A|  
appropriation-in-aid system 补助拨款办法 UHg^F4>4  
approved assets 核准资产 |Y99s)2&N  
approved basket stock 认可一篮子证券 onmO>q*  
approved budget 核准预算 8uu:e<PLv  
approved charitable donation 认可慈善捐款 !#?tA/t@  
approved charitable institution 认可慈善机构 Gs9jX/#  
approved currency 核准货币；认可货币 cN :;ir  
approved estimates 核准预算 REsThB  
approved estimates of expenditure 核准开支预算 [[|;Wr}2  
approved overseas insurer 核准海外保险人 R.fRQ>rI  
approved overseas trust company 核准海外信托公司 >/n/n{{  
approved pooled investment fund 核准汇集投资基金 Vw#07P#A  
approved provident fund scheme 认可公积金计划 2n7[Op  
approved provision 核准拨款 iN)@Cu7  
approved redeemable share 核准可赎回股份 A} "*`y  
approved regional stock 认可地区性证券  KA<  
approved retirement scheme 认可退休金计划 p;H1,E:Re#  
approved subordinated loan 核准附属贷款 un/R7"  
arbitrage 套戥；套汇；套利 lg=[cC2  
arbitrageur 套戥者；套汇者 5eU/ [F9  
arbitrary amount 临时款项 ILpB:g  
arrangement 措施；安排；协定 ]#qdA(Kl  
arrears 欠款  OkQSqL  
arrears of pay 欠付薪酬 f[v??^  
arrears of revenue 逾期未收税款；逾期未收的帐项 t3WlVUtq3  
articles of association 组织章程；组织细则；组织章程细则 ruW6cvsvet  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4+~+`3;~v  
ascertainment of profit 确定利润 \\T I4A^#  
"Asia Clear" “亚洲结算系统”