[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 <!g]q1  
allotment notice 股份配售通知；配股通知 \?]U*)B.r  
allotment of shares 股份分配 
{ibu0  
allowable 可获宽免；免税的 h$kz3r;b,"  
allowable business loss 可扣除的营业亏损 lHtywZ@%3  
allowable expenses 可扣税的支出 ]}PXN1(  
allowance 免税额；津贴；备抵；准备金 Mib.,J~  
allowance for debts 债项的免税额 Nd]F 33|X  
allowance for depreciation by wear and tear 耗损折旧免税额 4/|x^Ky>G  
allowance for funeral expenses 殡殓费的免税额
_,!0_\+i  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]y6{um8"  
allowance for repairs and outgoings 修葺及支出方面的免税额 {Y@shf;  
allowance to debtor 给债务人的津贴 X+ITW#  
alteration of capital 资本更改 W]#w4Fp!  
alternate trustee 候补受托人 eJTU'aX*   
amalgamation 合并 `X5!s  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ) -_^vB  
ambit of charges 征税范围；收费范围 ru@#s2  
amended valuation 经修订的估值 BW7AjtxQ&  
American Commodities Exchange 美国商品交易所 A!Cby!,  
American Express Bank Limited 美国运通银行 'o6}g p)  
American Stock Exchange 美国证券交易所 7H)$NG<U$  
amortization 摊销 &RYdSXM  
amount due from banks 存放银行同业的款项 5PO_qr=Hx  
amount due from banks abroad 存放海外银行同业的款项 =4MTb_  
amount due from holding companies 控股公司欠款 g}v](Q  
amount due from local banks 存放本港银行同业的款项 I4G0!"T+  
amount due to banks 银行同业的存款 @Suz-j(H  
amount due to banks abroad 海外银行同业的存款  Rpgg :  
amount due to holding companies 控股公司存款 {6H[[7i  
amount due to local banks 本港银行同业的存款 {/]2~!  
amount due to outport banks 外埠银行同业的存款 >lV,K1Z  
amount for note issue 发行纸币的款额 ,)Q-o2(C  
amount of bond 担保契据的款额 {ogBoDS  
amount of consideration 代价款额 *r mC3'}s  
amount of contribution 供款数额 $KYGQP  
amount of indebtedness 负债款额 ;.uYWP|9  
amount of principal of the loan 贷款本金额 llP V{  
amount of rates chargeable 应征差饷数额 c'i5,\#X  
amount of share capital 股本额 `Y:]&w  
amount of sums assured 承保款额 e&;e<6l&{  
amount of variation 变动幅度 J)YlG*  
amount of vote 拨款数额 IqYJ  
amount payable 应付款额 4W"A*A  
amount receivable 应收款额 6?F88;L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4j=3'Z|  
analysis 分析 D+3?p  
ancillary risk 附属风险 >`0U2K  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?YW~7zG  
annual accounting date 年结日期 0~fjY^(  
annual allowance 每年免税额；年积金；年度津贴；年津 D{N8q^Cs9  
annual balance 年度余额 Ax&!Nz+?  
annual disposable income 每年可动用收入 LZn'+{\`  
annual estimates 周年预算 QEs$9a5TE  
annual fee 年费 \:4*h  
annual general meeting 周年大会 vW=-RTRH  
annual growth rate 年增率；每年增长率 +r3)\L{U  
annual long-term supplement 长期个案每年补助金 'IX1WS&\"  
annual pensionable emolument 可供计算退休金的年薪  wnokP  
annual report 年报 H7X-\K 1w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ma|4nLC}  
annual return 周年报表；周年申报表；每年报税表格 #S HeK 4  
Annual Return Rules 《周年报表规则》 K5qCPt`'  
annual review of consumer prices 每年消费物价回顾 ~o!-[  
annual roll-forward basis 逐年延展方式 Xj\ToO  
annual salary 年薪 tLy:F*1i  
annual statement 年度报表；年度决算表 !d N[9}  
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 PT2;%=f
 
annuitant 年金受益人 J#..xJ?XRD  
annuity 年金 N]+6<  
annuity contract 年金合约 13s/m&  
annuity on human life 人寿年金 m8fj\, X  
antecedent debt 先前的债项 ]W5*R07
 
ante-dated cheque 倒填日期支票 zTg\\z;  
anticipated expenditure 预期开支
.gJ2P?  
anticipated net profit 预期纯利 v1:.t  
anticipated revenue 预期收入 N[/<xW~x?4  
anti-inflation measure 反通货膨胀措施 }YDi/b7  
anti-inflationary stance 反通货膨胀立场 !rUP&DA  
apparent deficit 表面赤字 t neTOj  
apparent financial solvency 表面偿债能力 AY/.vyS  
apparent partner 表面合伙人 1q7&WG  
application for personal assessment 个人入息课税申请书 D;Qx9^.  
application of fund 资金应用 ^~H}N$W"-q  
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 KO

y{?  
appointed actuary 委任精算师 EwPrh  
appointed auditor 委任核数师；委任审计师 .C^P6S2oJ  
appointed trustee 委任的受托人 '3l TI  
appointer 委任人 [9"
> }l  
apportioned pro rata 按比例分摊 nONuw;K  
apportionment 分配；分摊 rwq   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |o 5eG><  
apportionment formula 分摊方程式 @Go_5X(  
apportionment of estate duty 遗产税的分摊 ^@^8iZ  
appraisal 估价；评估 m# {'9 |  
appreciable growth 可观增长 ?J:w,,4m  
appreciable impact 显着影响 H+[?{+"#@l  
appreciable increase 可观增长 kOQ )QX  
appreciation 增值；升值 X"{%,]sb G  
appreciation against other currencies 相对其他货币升值 Uc tlE>X`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R:~aX,qR  
appreciation tax 增值税 /I7V\  
appropriation 拨款；拨用；拨付 6(8F4[D  
appropriation account 拨款帐目 =<n ]T;  
Appropriation Bill 拨款法案 xk,Uf,,>  
appropriation-in-aid system 补助拨款办法 W[&nQW$E  
approved assets 核准资产 gQ\.|'%  
approved basket stock 认可一篮子证券 tRoSq;VrS  
approved budget 核准预算 v,-Tk=qP  
approved charitable donation 认可慈善捐款 |A3"Jc.2o  
approved charitable institution 认可慈善机构 !PA:#]J  
approved currency 核准货币；认可货币 JqzoF}WH  
approved estimates 核准预算 t=P+m  
approved estimates of expenditure 核准开支预算 O\=Z;}<N  
approved overseas insurer 核准海外保险人 Xw4Eti._D  
approved overseas trust company 核准海外信托公司 V8n {k'  
approved pooled investment fund 核准汇集投资基金 #`SAc`:n  
approved provident fund scheme 认可公积金计划 ^)dsi  
approved provision 核准拨款 %ztZ#h~g  
approved redeemable share 核准可赎回股份 ..`c# O&  
approved regional stock 认可地区性证券 UdO8KD#r3  
approved retirement scheme 认可退休金计划 Ux_tzd0!  
approved subordinated loan 核准附属贷款 KtQs uL%  
arbitrage 套戥；套汇；套利 oZ%uq78#[%  
arbitrageur 套戥者；套汇者 UPfE\KN+p#  
arbitrary amount 临时款项 07.p {X R  
arrangement 措施；安排；协定 %],BgLhS.  
arrears 欠款 MJ:c";KCq0  
arrears of pay 欠付薪酬 @8W@I|  
arrears of revenue 逾期未收税款；逾期未收的帐项 qR@ ESJ_  
articles of association 组织章程；组织细则；组织章程细则 Dge#e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NN4Z:6W5  
ascertainment of profit 确定利润 HkD.W6A3  
"Asia Clear" “亚洲结算系统”