[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 YD@Z}NE v"  
allotment notice 股份配售通知；配股通知 =L@CZ "  
allotment of shares 股份分配
Yyar{$he  
allowable 可获宽免；免税的 pouXt-%2X  
allowable business loss 可扣除的营业亏损 T`pD
jT  
allowable expenses 可扣税的支出 2@?X>,  
allowance 免税额；津贴；备抵；准备金 qou\4YZ  
allowance for debts 债项的免税额 r73W.&  
allowance for depreciation by wear and tear 耗损折旧免税额 ji>LBbnHdE  
allowance for funeral expenses 殡殓费的免税额 !Yr 9N4  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vE8BB$D  
allowance for repairs and outgoings 修葺及支出方面的免税额 Cg?Mk6i  
allowance to debtor 给债务人的津贴 2z"<m2a  
alteration of capital 资本更改  @;KYvDY  
alternate trustee 候补受托人 s i)>: e  
amalgamation 合并 6$:Q]zR#'H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %WKBd\O  
ambit of charges 征税范围；收费范围 TQKcPVlE  
amended valuation 经修订的估值 ?%8%1d  
American Commodities Exchange 美国商品交易所 M9o/ 6  
American Express Bank Limited 美国运通银行 YlUh|sK7m  
American Stock Exchange 美国证券交易所 ?<BI
)[B  
amortization 摊销 bcvm]aPu  
amount due from banks 存放银行同业的款项 J_7@d]0R  
amount due from banks abroad 存放海外银行同业的款项 1<Mb@t  
amount due from holding companies 控股公司欠款 |c8\alw  
amount due from local banks 存放本港银行同业的款项 cr<j<#(Z}  
amount due to banks 银行同业的存款 Y>/_A%vQU  
amount due to banks abroad 海外银行同业的存款 v0!|TI3s  
amount due to holding companies 控股公司存款 %F
M26^  
amount due to local banks 本港银行同业的存款 ja~Dp5  
amount due to outport banks 外埠银行同业的存款 gE $Uv*Gj  
amount for note issue 发行纸币的款额 4eB oR%2o  
amount of bond 担保契据的款额 Fbu4GRgJ3  
amount of consideration 代价款额 [<{r~YFjWW  
amount of contribution 供款数额 ,u ^{zYoW  
amount of indebtedness 负债款额 9B;WjXSe  
amount of principal of the loan 贷款本金额 [zm@hxym  
amount of rates chargeable 应征差饷数额 &4KUXn[F  
amount of share capital 股本额 J5F@<vi  
amount of sums assured 承保款额 n{<}<SVY  
amount of variation 变动幅度 ZO/Jf Jn~  
amount of vote 拨款数额
~E((n  
amount payable 应付款额 G1w$lc  
amount receivable 应收款额 *P9"1K+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0,)2\`99#k  
analysis 分析 _b/zBF
a%  
ancillary risk 附属风险 ]|PTZ1?j  
annual account 周年帐目；周年帐目报表；年度决算；年结 (y6q}#<  
annual accounting date 年结日期 W|Sab$h  
annual allowance 每年免税额；年积金；年度津贴；年津 ilVi  
annual balance 年度余额 MZX)znO  
annual disposable income 每年可动用收入 spm)X-[1  
annual estimates 周年预算 %Vltc4QU  
annual fee 年费 {DKZ~  
annual general meeting 周年大会 +D4m@O  
annual growth rate 年增率；每年增长率 c1i:m'b_5  
annual long-term supplement 长期个案每年补助金 1goRO  
annual pensionable emolument 可供计算退休金的年薪 6 ,jCO@!   
annual report 年报 sRZ<c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U^GVz%\  
annual return 周年报表；周年申报表；每年报税表格 T30fp  
Annual Return Rules 《周年报表规则》 ;92xSe"Ww  
annual review of consumer prices 每年消费物价回顾 =H23eOS_#  
annual roll-forward basis 逐年延展方式 _eq$C=3Ta  
annual salary 年薪 YaSBIq{z  
annual statement 年度报表；年度决算表 g.di3GGi  
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 
@iV-pJ-  
annuitant 年金受益人 $\vNS TE  
annuity 年金 9O-~Ws ;  
annuity contract 年金合约 C7vBa<a  
annuity on human life 人寿年金 K-\wx5#l/  
antecedent debt 先前的债项 cf$ hIB)Oi  
ante-dated cheque 倒填日期支票 P2f^]z  
anticipated expenditure 预期开支 wG7>2
*(  
anticipated net profit 预期纯利 w.aEc}@(^  
anticipated revenue 预期收入 kZF<~U  
anti-inflation measure 反通货膨胀措施 LFxk.-{=  
anti-inflationary stance 反通货膨胀立场 t tJ'6lGXh  
apparent deficit 表面赤字 ^78N25RU(  
apparent financial solvency 表面偿债能力 {V(~  
apparent partner 表面合伙人 jlF3LK)9q  
application for personal assessment 个人入息课税申请书 3{~(_  
application of fund 资金应用 7?uDh'utt  
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 (!5Pl`:j"  
appointed actuary 委任精算师 0\Jeyb2dl  
appointed auditor 委任核数师；委任审计师 c CDT27@  
appointed trustee 委任的受托人 !',%kvJI  
appointer 委任人 p&Q m[!  
apportioned pro rata 按比例分摊 xrBM`Bj0@  
apportionment 分配；分摊 0{B<A^Bf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :vEfJSA 1<  
apportionment formula 分摊方程式 M[z1B!rT  
apportionment of estate duty 遗产税的分摊 -hm/lxyU  
appraisal 估价；评估 -(WRhBpw  
appreciable growth 可观增长 Kn1;=k  
appreciable impact 显着影响 `W@jo~y<  
appreciable increase 可观增长 A'~mJO/  
appreciation 增值；升值 p.8  
appreciation against other currencies 相对其他货币升值 fg
j$ u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 65O 8?
I  
appreciation tax 增值税 z\UXnRL  
appropriation 拨款；拨用；拨付 Pf%I6bVN9  
appropriation account 拨款帐目 z a_0-G%C2  
Appropriation Bill 拨款法案 \MmOI<Hd-  
appropriation-in-aid system 补助拨款办法 286r
eeN/e  
approved assets 核准资产 V[*>}XQER  
approved basket stock 认可一篮子证券 NrXIaN  
approved budget 核准预算 Wp:vz']V  
approved charitable donation 认可慈善捐款 d`flYNg4  
approved charitable institution 认可慈善机构 <a=O iY  
approved currency 核准货币；认可货币 ic!% }S?  
approved estimates 核准预算 Xgn
NYy6W  
approved estimates of expenditure 核准开支预算 MbInXv$q2/  
approved overseas insurer 核准海外保险人 n CX{tqy   
approved overseas trust company 核准海外信托公司 `p* 43nV  
approved pooled investment fund 核准汇集投资基金 LVdR,'lS  
approved provident fund scheme 认可公积金计划 2p;I<C:Eo  
approved provision 核准拨款 A_E2v{*n  
approved redeemable share 核准可赎回股份 u tkdL4G}'  
approved regional stock 认可地区性证券 -eh .Tk  
approved retirement scheme 认可退休金计划 ackeq#  
approved subordinated loan 核准附属贷款 hG#
2}K_  
arbitrage 套戥；套汇；套利 -?1R l:rM  
arbitrageur 套戥者；套汇者 Bnk<e  
arbitrary amount 临时款项 T_UJ?W  
arrangement 措施；安排；协定 <+ [N*  
arrears 欠款 )nj fqg  
arrears of pay 欠付薪酬 }vY^eOK.  
arrears of revenue 逾期未收税款；逾期未收的帐项 Z]DZ:dF  
articles of association 组织章程；组织细则；组织章程细则 McS]aJfrk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4<PupJ  
ascertainment of profit 确定利润 z>,tP  
"Asia Clear" “亚洲结算系统”