[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 3z!\Z[  
allotment notice 股份配售通知；配股通知 { P&l`  
allotment of shares 股份分配 5NZob<<  
allowable 可获宽免；免税的 k]] (I<2  
allowable business loss 可扣除的营业亏损 x{6/di  
allowable expenses 可扣税的支出 gV91=Pj  
allowance 免税额；津贴；备抵；准备金 (B}+uI{  
allowance for debts 债项的免税额 ! dv  
allowance for depreciation by wear and tear 耗损折旧免税额 N;9@-Tb  
allowance for funeral expenses 殡殓费的免税额 )K4 |-<i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .u>IjK^  
allowance for repairs and outgoings 修葺及支出方面的免税额 a#nVRPU8m  
allowance to debtor 给债务人的津贴 kz@@/DD/9  
alteration of capital 资本更改 4Sfv  
alternate trustee 候补受托人 $,bLK|<hi  
amalgamation 合并 /0uZ(F|>I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AVyqtztQ  
ambit of charges 征税范围；收费范围 .|NF8Fj  
amended valuation 经修订的估值 
A<C`JN}  
American Commodities Exchange 美国商品交易所 x24  
American Express Bank Limited 美国运通银行 ik=~`3Zp0  
American Stock Exchange 美国证券交易所 s"*zyLUUo  
amortization 摊销 ?J<Y]  
amount due from banks 存放银行同业的款项 b?hdWQSW7  
amount due from banks abroad 存放海外银行同业的款项 ?H#]+SpOcv  
amount due from holding companies 控股公司欠款 }:5AB93(  
amount due from local banks 存放本港银行同业的款项 OQ;DqV  
amount due to banks 银行同业的存款 ]2T=%(*  
amount due to banks abroad 海外银行同业的存款 KDhr.P.~
  
amount due to holding companies 控股公司存款 Eb7qM.Q] &  
amount due to local banks 本港银行同业的存款 qrsPY d  
amount due to outport banks 外埠银行同业的存款 ; H9d.D8  
amount for note issue 发行纸币的款额 ==
F[5]?  
amount of bond 担保契据的款额 `7zz&f9dDX  
amount of consideration 代价款额 0Y,_ DU  
amount of contribution 供款数额 }nvHEo  
amount of indebtedness 负债款额 q+>J'UGb  
amount of principal of the loan 贷款本金额 c{Nk"gEfRA  
amount of rates chargeable 应征差饷数额 {0+gPTp  
amount of share capital 股本额 kL 6f^MoL  
amount of sums assured 承保款额 {'4h.PB+r  
amount of variation 变动幅度 (%ra~s?  
amount of vote 拨款数额 I83ZN]  
amount payable 应付款额 *-(J$4RNz  
amount receivable 应收款额 zRbooo{N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m646|G5  
analysis 分析 *y9 iuJ}  
ancillary risk 附属风险 qba<$  
annual account 周年帐目；周年帐目报表；年度决算；年结 M;V (Tf  
annual accounting date 年结日期 6UXa 5t  
annual allowance 每年免税额；年积金；年度津贴；年津 kz\ D-b  
annual balance 年度余额 wXIsc;  
annual disposable income 每年可动用收入 GJ edW  
annual estimates 周年预算 $`W.9  
annual fee 年费 `c ~Va/Yi  
annual general meeting 周年大会 3<LG~HWST  
annual growth rate 年增率；每年增长率 =/&ob%J)9]  
annual long-term supplement 长期个案每年补助金 Fy3&Emu  
annual pensionable emolument 可供计算退休金的年薪 b*S:wfw  
annual report 年报 -h%;L5oJ2,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QijEb  
annual return 周年报表；周年申报表；每年报税表格 $=uyZTYF)}  
Annual Return Rules 《周年报表规则》 <"Z]S^>$  
annual review of consumer prices 每年消费物价回顾 R,-y  
annual roll-forward basis 逐年延展方式 8'Sw?FbVA/  
annual salary 年薪 M)C.bo{p  
annual statement 年度报表；年度决算表 $p30?\  
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 F/sXr(7  
annuitant 年金受益人 =G2D4>q  
annuity 年金 ; {$9Sc $  
annuity contract 年金合约 +QT(~<  
annuity on human life 人寿年金 PXof-W  
antecedent debt 先前的债项 ^UHt1[  
ante-dated cheque 倒填日期支票 +e+hIMur  
anticipated expenditure 预期开支 rT9
<_<  
anticipated net profit 预期纯利 )
F4H'  
anticipated revenue 预期收入
h<U< KO  
anti-inflation measure 反通货膨胀措施 fz#e4+oH  
anti-inflationary stance 反通货膨胀立场 ,7,x9qE"  
apparent deficit 表面赤字 Vb*q^ v  
apparent financial solvency 表面偿债能力 [ &RZ&  
apparent partner 表面合伙人 Vui5ZK  
application for personal assessment 个人入息课税申请书 /( % Q  
application of fund 资金应用 R`
q*a_  
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 ":E fR`A#  
appointed actuary 委任精算师 Fn.wd`'0  
appointed auditor 委任核数师；委任审计师 ]BGWJ
A5  
appointed trustee 委任的受托人 Rs,\{#  
appointer 委任人 v*` $is+  
apportioned pro rata 按比例分摊 9r=@S  
apportionment 分配；分摊 YzJ\< tkp  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pv*u[ffi  
apportionment formula 分摊方程式 $o"Szy  
apportionment of estate duty 遗产税的分摊 ${Cb1|g>j  
appraisal 估价；评估 @ de_|*c  
appreciable growth 可观增长 d%VG@./xq  
appreciable impact 显着影响 3on]#/"1b  
appreciable increase 可观增长 )/kkvI()l  
appreciation 增值；升值 i lk\&J~I  
appreciation against other currencies 相对其他货币升值 awLN>KI]</  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q/&H3N  
appreciation tax 增值税 Y^$^B,  
appropriation 拨款；拨用；拨付 &m2 FEQLj  
appropriation account 拨款帐目 X-&t!0O4}`  
Appropriation Bill 拨款法案 rZ5vey  
appropriation-in-aid system 补助拨款办法 (]7&][  
approved assets 核准资产 '0)a|1,  
approved basket stock 认可一篮子证券 {E`[`Kf  
approved budget 核准预算 +InAK>NZ'  
approved charitable donation 认可慈善捐款 }z:g}".4  
approved charitable institution 认可慈善机构 k4r;t: O^  
approved currency 核准货币；认可货币 0Ou;MU*v  
approved estimates 核准预算 Lh.?G#EM  
approved estimates of expenditure 核准开支预算 bE:oF9J?  
approved overseas insurer 核准海外保险人 Q`k=VSUk  
approved overseas trust company 核准海外信托公司  C[MZ9r  
approved pooled investment fund 核准汇集投资基金 &TYTeJ]  
approved provident fund scheme 认可公积金计划 2>BWu  
approved provision 核准拨款 #T:#!MKa  
approved redeemable share 核准可赎回股份 ~ ?i;~S  
approved regional stock 认可地区性证券 5VIc  
approved retirement scheme 认可退休金计划 R{Q*"sf  
approved subordinated loan 核准附属贷款 a_Y*pOu  
arbitrage 套戥；套汇；套利 =>nrU8x  
arbitrageur 套戥者；套汇者 .w=(
 G  
arbitrary amount 临时款项 6vp\~J  
arrangement 措施；安排；协定 (3 xCW  
arrears 欠款 5ZeE& vG2  
arrears of pay 欠付薪酬 Ojqbj0E9  
arrears of revenue 逾期未收税款；逾期未收的帐项 >xQgCOi  
articles of association 组织章程；组织细则；组织章程细则 3\_ae2GW  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5u +U^D  
ascertainment of profit 确定利润 Pf&\2_H3s9  
"Asia Clear" “亚洲结算系统”