[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 '$-,;vnP0  
allotment notice 股份配售通知；配股通知 Q9tE^d+%  
allotment of shares 股份分配
pu*u[n  
allowable 可获宽免；免税的 kA=~ 8N  
allowable business loss 可扣除的营业亏损 v};qMceJ  
allowable expenses 可扣税的支出 [=3tAPpzK  
allowance 免税额；津贴；备抵；准备金 D#}Yx]Q1  
allowance for debts 债项的免税额 UC/2&7?  
allowance for depreciation by wear and tear 耗损折旧免税额 m@yVG|eP#  
allowance for funeral expenses 殡殓费的免税额 4 xzJql  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bTp2)a^G  
allowance for repairs and outgoings 修葺及支出方面的免税额 F>(#Af9  
allowance to debtor 给债务人的津贴 )Hm[j)YI  
alteration of capital 资本更改 HTyF<K  
alternate trustee 候补受托人 .ASwX  
amalgamation 合并 i/~QJ1C  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HKN"$(Q  
ambit of charges 征税范围；收费范围 e`M]ZGrr  
amended valuation 经修订的估值 'oQP:*Btl3  
American Commodities Exchange 美国商品交易所 EFt`<qwj  
American Express Bank Limited 美国运通银行
Mr,y|   
American Stock Exchange 美国证券交易所 ;Jn0e:x`E  
amortization 摊销  )\\V s>9  
amount due from banks 存放银行同业的款项 ,T*_mDVY  
amount due from banks abroad 存放海外银行同业的款项 w[oQ}5?9'  
amount due from holding companies 控股公司欠款 _s-HlE?C  
amount due from local banks 存放本港银行同业的款项 e0WSHg=6@  
amount due to banks 银行同业的存款 6cT~irP
 
amount due to banks abroad 海外银行同业的存款 |abst&yp  
amount due to holding companies 控股公司存款 #Y>%Dr&  
amount due to local banks 本港银行同业的存款 T_tDpq_|  
amount due to outport banks 外埠银行同业的存款 tDHHQ  
amount for note issue 发行纸币的款额 jl-Aos"/  
amount of bond 担保契据的款额 nf.:
5I.  
amount of consideration 代价款额 [aZ v?Z  
amount of contribution 供款数额 mQ60@_"Y=,  
amount of indebtedness 负债款额 ^!p<zZ  
amount of principal of the loan 贷款本金额 :`u&TXsu  
amount of rates chargeable 应征差饷数额 VFmg"^k5  
amount of share capital 股本额 '}p gUh_  
amount of sums assured 承保款额 X$|TN+Ub  
amount of variation 变动幅度 G1;'nwf}  
amount of vote 拨款数额 ENx@Ex
 
amount payable 应付款额 /
.kna4k  
amount receivable 应收款额 $:BK{,\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *(&ClUQQ  
analysis 分析 h?3,B0G  
ancillary risk 附属风险 H(G^O&ppdB  
annual account 周年帐目；周年帐目报表；年度决算；年结 `KJYm|@i  
annual accounting date 年结日期 J6( RlHS;  
annual allowance 每年免税额；年积金；年度津贴；年津 v;bP8)mI  
annual balance 年度余额 cv*Q]F1%  
annual disposable income 每年可动用收入 -Xxu/U})%  
annual estimates 周年预算 S|q!? /jqj  
annual fee 年费 <.=#EV^i  
annual general meeting 周年大会 Ce5w0&VlS  
annual growth rate 年增率；每年增长率 5hH6G  
annual long-term supplement 长期个案每年补助金 teOBsFy/I  
annual pensionable emolument 可供计算退休金的年薪 f5yux}A{  
annual report 年报 zdjM%l);  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k Kp6  
annual return 周年报表；周年申报表；每年报税表格 Ng'Z
AG;O  
Annual Return Rules 《周年报表规则》 JXLWRe  
annual review of consumer prices 每年消费物价回顾 B=gsd0^]  
annual roll-forward basis 逐年延展方式 FSU%?PxO  
annual salary 年薪 )
}Rfa}MD  
annual statement 年度报表；年度决算表 {NY~JF
M  
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 >)n4sMq  
annuitant 年金受益人 U!\2K~  
annuity 年金 4Ay`rG  
annuity contract 年金合约 ~6-"i0k  
annuity on human life 人寿年金 bQdSX8: !R  
antecedent debt 先前的债项 &8Jg9#  
ante-dated cheque 倒填日期支票 iJZ|[jEDV  
anticipated expenditure 预期开支 uh5Pn#da^  
anticipated net profit 预期纯利 ]/o12pI  
anticipated revenue 预期收入 oGJ*Rn)Z  
anti-inflation measure 反通货膨胀措施 rWFcIh5  
anti-inflationary stance 反通货膨胀立场 ovDJ{3L6O  
apparent deficit 表面赤字 5i4V5N>3  
apparent financial solvency 表面偿债能力 AvrL9D  
apparent partner 表面合伙人 c:ll
OHA  
application for personal assessment 个人入息课税申请书 z#{0;t  
application of fund 资金应用 +dCDM1{_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 <g3du~  
appointed actuary 委任精算师 # cN_y  
appointed auditor 委任核数师；委任审计师 .|-l+  
appointed trustee 委任的受托人 dSe8vA!)  
appointer 委任人 $"sq4@N
 
apportioned pro rata 按比例分摊 fou_/Nrue  
apportionment 分配；分摊 2JiA
d*WK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C(V[wvL  
apportionment formula 分摊方程式 qY$*#*Q
  
apportionment of estate duty 遗产税的分摊 Np|'7D  
appraisal 估价；评估 jD'  
appreciable growth 可观增长 MegE--h  
appreciable impact 显着影响 @e!Zc3  
appreciable increase 可观增长 't|Un G  
appreciation 增值；升值 TvunjTpaj  
appreciation against other currencies 相对其他货币升值 j\`EUC  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4d^ \l!  
appreciation tax 增值税 ^)f{q)to  
appropriation 拨款；拨用；拨付 ~!]&>n;=G  
appropriation account 拨款帐目 b^[W_y  
Appropriation Bill 拨款法案 GOy=p3mQ  
appropriation-in-aid system 补助拨款办法 .3lGX`d{  
approved assets 核准资产
?Oy'awf_  
approved basket stock 认可一篮子证券 +Lm3vj_N  
approved budget 核准预算 w4e%-Ln  
approved charitable donation 认可慈善捐款 Hp)X^O"  
approved charitable institution 认可慈善机构 hrs#ZZ:E  
approved currency 核准货币；认可货币 &1
z)fD2  
approved estimates 核准预算 &W=V%t>Z  
approved estimates of expenditure 核准开支预算 V$/u  
approved overseas insurer 核准海外保险人 mje<d"bW  
approved overseas trust company 核准海外信托公司 qwq/Xcv  
approved pooled investment fund 核准汇集投资基金 4S,.R  
approved provident fund scheme 认可公积金计划 0U8
2f1ei  
approved provision 核准拨款 k}-yOP{  
approved redeemable share 核准可赎回股份 de> ?*%<  
approved regional stock 认可地区性证券 _:35d1[  
approved retirement scheme 认可退休金计划 =?/N5O(  
approved subordinated loan 核准附属贷款 };&HhBc
!g  
arbitrage 套戥；套汇；套利 C# MFpT  
arbitrageur 套戥者；套汇者 KX?o nsZ  
arbitrary amount 临时款项 4. 1rJa  
arrangement 措施；安排；协定 L([E98fo  
arrears 欠款 JDLTOLG  
arrears of pay 欠付薪酬 Yim{U:F  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]43alf F#  
articles of association 组织章程；组织细则；组织章程细则 }J
RP,YNh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ry.;u*F  
ascertainment of profit 确定利润 *#3*;dya]  
"Asia Clear" “亚洲结算系统”