[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 ?lv{;4BC  
allotment notice 股份配售通知；配股通知 oK h# th  
allotment of shares 股份分配 5y! 4ny_  
allowable 可获宽免；免税的 |U?5% L  
allowable business loss 可扣除的营业亏损 Lj"~6l`)  
allowable expenses 可扣税的支出 9 <5SQ  
allowance 免税额；津贴；备抵；准备金 65VnH=  
allowance for debts 债项的免税额 FxSBxz<N-A  
allowance for depreciation by wear and tear 耗损折旧免税额 YzU(U_g
$
 
allowance for funeral expenses 殡殓费的免税额 8NJ(l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U">D_ 8  
allowance for repairs and outgoings 修葺及支出方面的免税额 88}c+V+N!  
allowance to debtor 给债务人的津贴 0SV#M6`GX  
alteration of capital 资本更改 %R5APMg1  
alternate trustee 候补受托人 vy#n7hdCc  
amalgamation 合并 "GP!]3t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lIO.LF3  
ambit of charges 征税范围；收费范围 2O {@W +Mt  
amended valuation 经修订的估值 buGW+TrWY  
American Commodities Exchange 美国商品交易所 e#K =SV!H  
American Express Bank Limited 美国运通银行 v
?rjQ'OP  
American Stock Exchange 美国证券交易所 ]#N2:ych  
amortization 摊销 9|T %q 2O  
amount due from banks 存放银行同业的款项 ; Jt*s  
amount due from banks abroad 存放海外银行同业的款项 PYqx&om  
amount due from holding companies 控股公司欠款 @L^2VVWk^  
amount due from local banks 存放本港银行同业的款项 V\@h<%{^%7  
amount due to banks 银行同业的存款 KzZ! CB\  
amount due to banks abroad 海外银行同业的存款 rX6"w31  
amount due to holding companies 控股公司存款 JwbC3t):@  
amount due to local banks 本港银行同业的存款 goi.'8M|/b  
amount due to outport banks 外埠银行同业的存款 Qvs}{h/  
amount for note issue 发行纸币的款额 cD^n}'ej  
amount of bond 担保契据的款额 ,FX;-nP%  
amount of consideration 代价款额 {zBf*x  
amount of contribution 供款数额 DW@PPvfs  
amount of indebtedness 负债款额 Lm\N`  
amount of principal of the loan 贷款本金额 F"j0;}+N  
amount of rates chargeable 应征差饷数额 s S8Z5k;  
amount of share capital 股本额 ?yzhk7j7  
amount of sums assured 承保款额 ?b2  
amount of variation 变动幅度 +Y ,>ftN  
amount of vote 拨款数额 0\%/:2   
amount payable 应付款额 8Cz_LyL  
amount receivable 应收款额 T F&xiL^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8 s!0Z1Roc  
analysis 分析 bT}P":*y  
ancillary risk 附属风险 AD=@  
annual account 周年帐目；周年帐目报表；年度决算；年结 aOfL
;I  
annual accounting date 年结日期 -Ep cX!i  
annual allowance 每年免税额；年积金；年度津贴；年津 $"C]y$}  
annual balance 年度余额 = ^:TW%O  
annual disposable income 每年可动用收入 -_.)~)P  
annual estimates 周年预算 n>jb<uz  
annual fee 年费 JPS22i)P  
annual general meeting 周年大会 
:Ts"f*  
annual growth rate 年增率；每年增长率 %TxFdF{A  
annual long-term supplement 长期个案每年补助金 ^ruS  
annual pensionable emolument 可供计算退休金的年薪 U.hV1  
annual report 年报 :L&Bbw(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 UA/Q3)  
annual return 周年报表；周年申报表；每年报税表格 rOw""mE  
Annual Return Rules 《周年报表规则》 8I$B
^,N  
annual review of consumer prices 每年消费物价回顾 BKfcK>%g  
annual roll-forward basis 逐年延展方式 KZzOs9 s
 
annual salary 年薪 :j9{n ,F  
annual statement 年度报表；年度决算表 \-N 4G1  
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 CL|t!+wU/  
annuitant 年金受益人 dON4r2-yC  
annuity 年金 +4f>njARIb  
annuity contract 年金合约 Z+)R%Z'aL  
annuity on human life 人寿年金 KOGbC`TN<  
antecedent debt 先前的债项 4.7OX&L'G  
ante-dated cheque 倒填日期支票 v'Gqdd-#)  
anticipated expenditure 预期开支 s/UIo^m  
anticipated net profit 预期纯利 bKj#HHy\I  
anticipated revenue 预期收入 ge:UliHJ  
anti-inflation measure 反通货膨胀措施 }UZ$<81=  
anti-inflationary stance 反通货膨胀立场 7g_:Gv~v  
apparent deficit 表面赤字 0e9W>J9  
apparent financial solvency 表面偿债能力 AJ[g~s't  
apparent partner 表面合伙人 12DMb9_rp  
application for personal assessment 个人入息课税申请书 T{d7,.:  
application of fund 资金应用 Oyhl*`-*t  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7$WO@yOsh  
appointed actuary 委任精算师 \ }>1$kH;  
appointed auditor 委任核数师；委任审计师 +r *f2\S  
appointed trustee 委任的受托人 B;Ab`UX#t  
appointer 委任人 c 6@!?8J  
apportioned pro rata 按比例分摊 ug0[*#|Y  
apportionment 分配；分摊 NmYSk6kWJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =\`g<0  
apportionment formula 分摊方程式 qCOv4b`  
apportionment of estate duty 遗产税的分摊 :q S=_!1  
appraisal 估价；评估 *5]fjh{  
appreciable growth 可观增长 (o)nN8  
appreciable impact 显着影响 -MOPm]iA  
appreciable increase 可观增长 H>_ FCV8  
appreciation 增值；升值 3g9xTG);eA  
appreciation against other currencies 相对其他货币升值 ]H0BUg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I \zM\^S>]  
appreciation tax 增值税 &^FCp'J-  
appropriation 拨款；拨用；拨付 2;r(?ebw  
appropriation account 拨款帐目 OJ\IdUZ  
Appropriation Bill 拨款法案 a{^[<  
appropriation-in-aid system 补助拨款办法 %YG ~ql  
approved assets 核准资产 8:0QIkqk  
approved basket stock 认可一篮子证券 ~b/lr   
approved budget 核准预算 dN\Byl(6  
approved charitable donation 认可慈善捐款 ZW}*]rg  
approved charitable institution 认可慈善机构 aAiSP+#  
approved currency 核准货币；认可货币 '
x{g P?.  
approved estimates 核准预算 DhV($&*M  
approved estimates of expenditure 核准开支预算 "pdmz+k8S  
approved overseas insurer 核准海外保险人 ?Z {4iF  
approved overseas trust company 核准海外信托公司 Q ,30  
approved pooled investment fund 核准汇集投资基金 st P~/}  
approved provident fund scheme 认可公积金计划 ]WR+>)ERb  
approved provision 核准拨款 ;0O3b  
approved redeemable share 核准可赎回股份 zm) ]cq
 
approved regional stock 认可地区性证券 ]?S\
So+  
approved retirement scheme 认可退休金计划 )dgXS//Y  
approved subordinated loan 核准附属贷款 )a.Y$![  
arbitrage 套戥；套汇；套利 %&5 !vK  
arbitrageur 套戥者；套汇者 \k/ N/&;  
arbitrary amount 临时款项 ]N_(M   
arrangement 措施；安排；协定 Ac'[(  
arrears 欠款 UhYeyT  
arrears of pay 欠付薪酬 5:/ zbt\C  
arrears of revenue 逾期未收税款；逾期未收的帐项 f@l$52f3D  
articles of association 组织章程；组织细则；组织章程细则 m5Q,RwJ!xK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,$EM3   
ascertainment of profit 确定利润 <#<4A0:  
"Asia Clear" “亚洲结算系统”