[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 N|
2  
allotment notice 股份配售通知；配股通知 IFofFXv_  
allotment of shares 股份分配 <9tG_  
allowable 可获宽免；免税的 / i2-h  
allowable business loss 可扣除的营业亏损 G%jJ>T4  
allowable expenses 可扣税的支出  r~_ /Jj  
allowance 免税额；津贴；备抵；准备金 u!k<sd_8B  
allowance for debts 债项的免税额 kQlcT"R  
allowance for depreciation by wear and tear 耗损折旧免税额 !BuJC$  
allowance for funeral expenses 殡殓费的免税额 fZ:rz;tM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %P,^}h7  
allowance for repairs and outgoings 修葺及支出方面的免税额 igj@{FN  
allowance to debtor 给债务人的津贴 6_K#,_oZ  
alteration of capital 资本更改 0a6z"K}  
alternate trustee 候补受托人 YPDsE&,J)  
amalgamation 合并 -0WCwv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !&jgcw/E  
ambit of charges 征税范围；收费范围 "gajBY  
amended valuation 经修订的估值 |Umfq:W`y_  
American Commodities Exchange 美国商品交易所 6Ok=q:;  
American Express Bank Limited 美国运通银行 I jztj  
American Stock Exchange 美国证券交易所 [mzF)/[_2  
amortization 摊销 ^-*Tn  
amount due from banks 存放银行同业的款项 xWe1F2nY  
amount due from banks abroad 存放海外银行同业的款项 SH$cn,3F8  
amount due from holding companies 控股公司欠款 gJ8 c]2c  
amount due from local banks 存放本港银行同业的款项 4?M3#],'h  
amount due to banks 银行同业的存款 )
K%O/H  
amount due to banks abroad 海外银行同业的存款 wK`ieHmp  
amount due to holding companies 控股公司存款 xYVjUb(,X  
amount due to local banks 本港银行同业的存款 vek:/'sj3p  
amount due to outport banks 外埠银行同业的存款 T1!Gr!=  
amount for note issue 发行纸币的款额 MGKeD+=5  
amount of bond 担保契据的款额 }\L!;6oy  
amount of consideration 代价款额 4yZ+,hqJ<9  
amount of contribution 供款数额 @:QdCG+  
amount of indebtedness 负债款额 9.OwH(Ax7  
amount of principal of the loan 贷款本金额 ~G:2iSi(#  
amount of rates chargeable 应征差饷数额 f3>6:(  
amount of share capital 股本额 z<vO#  
amount of sums assured 承保款额 )^>XZ*eK  
amount of variation 变动幅度 :`^3MMLO  
amount of vote 拨款数额 LI;Ef
yL  
amount payable 应付款额 Dzjt|U0ru9  
amount receivable 应收款额 v;}`?@G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o"}&qA;  
analysis 分析 B"Kce"!  
ancillary risk 附属风险 a(DZGQ-as  
annual account 周年帐目；周年帐目报表；年度决算；年结
"zIq)PY  
annual accounting date 年结日期 HGQ?(2]8$  
annual allowance 每年免税额；年积金；年度津贴；年津 q(tGbhQ  
annual balance 年度余额 aGk%I  
annual disposable income 每年可动用收入 ytV)!xe  
annual estimates 周年预算 V52C,]qQH  
annual fee 年费 chMc(.cN0  
annual general meeting 周年大会 VMye5 P  
annual growth rate 年增率；每年增长率 LSu^#B  
annual long-term supplement 长期个案每年补助金 , 64t  
annual pensionable emolument 可供计算退休金的年薪 !+DJhw&c,  
annual report 年报 <RPoQ'.^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 h n\Q6f+  
annual return 周年报表；周年申报表；每年报税表格 oYh<k  
Annual Return Rules 《周年报表规则》 Li-(p"  
annual review of consumer prices 每年消费物价回顾 =_m9so  
annual roll-forward basis 逐年延展方式 SM /ykk  
annual salary 年薪 D Mcxa.Sd!  
annual statement 年度报表；年度决算表 t-7U1B}=<C  
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 *xo;pe)9  
annuitant 年金受益人 /sT ^lf=  
annuity 年金 mh#FYSp  
annuity contract 年金合约 ;y~{+{{Ow  
annuity on human life 人寿年金 I`'a'  
antecedent debt 先前的债项 7Cd_zZ  
ante-dated cheque 倒填日期支票 _:Jp* z  
anticipated expenditure 预期开支 ?X#/1X%u:  
anticipated net profit 预期纯利 it\DZGsg  
anticipated revenue 预期收入 z1'FmwT  
anti-inflation measure 反通货膨胀措施 \9(- /rE  
anti-inflationary stance 反通货膨胀立场 KW|\)83$  
apparent deficit 表面赤字 jWK@NXMH  
apparent financial solvency 表面偿债能力 pba8=Z  
apparent partner 表面合伙人 {`H<=h__  
application for personal assessment 个人入息课税申请书 9sU+
IT K4  
application of fund 资金应用 BF@5&>E  
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 VwOG?5W/  
appointed actuary 委任精算师 JYg% ~tW'  
appointed auditor 委任核数师；委任审计师 3 IWLBc  
appointed trustee 委任的受托人 U7B/t3,=U  
appointer 委任人 M,t*nG  
apportioned pro rata 按比例分摊 I& M36f  
apportionment 分配；分摊 G=Hf&l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕

sP?$G8-^  
apportionment formula 分摊方程式 ~3bZ+*H>  
apportionment of estate duty 遗产税的分摊 R{) Q1~H=q  
appraisal 估价；评估 Z<ajET`)  
appreciable growth 可观增长 gM3]%L_
 
appreciable impact 显着影响 3xzkZ8]/  
appreciable increase 可观增长 BU9J_rCIv  
appreciation 增值；升值 S~k*r{?H})  
appreciation against other currencies 相对其他货币升值 ```d:f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `D)Lzm R  
appreciation tax 增值税 bbNU\r5%  
appropriation 拨款；拨用；拨付 4N~+G `  
appropriation account 拨款帐目 Q'|0
?nBOY  
Appropriation Bill 拨款法案 ?jri!]ux#  
appropriation-in-aid system 补助拨款办法 I% 9bPQ  
approved assets 核准资产 xEVLE,*?>  
approved basket stock 认可一篮子证券 eB=v~I3  
approved budget 核准预算 /}w#Jk4pD  
approved charitable donation 认可慈善捐款 Zn@W7c,_I  
approved charitable institution 认可慈善机构 !.3R~0b  
approved currency 核准货币；认可货币 o#xgrMB  
approved estimates 核准预算 L\}Pzxn  
approved estimates of expenditure 核准开支预算 (A29ZH  
approved overseas insurer 核准海外保险人 pd4cg?K  
approved overseas trust company 核准海外信托公司 &:c:
9w  
approved pooled investment fund 核准汇集投资基金 wqlcLIJPR  
approved provident fund scheme 认可公积金计划 WHUT/:?f  
approved provision 核准拨款 J; UBnC g  
approved redeemable share 核准可赎回股份 dU]i-NF  
approved regional stock 认可地区性证券 K DYYB6|  
approved retirement scheme 认可退休金计划 k]?z~p  
approved subordinated loan 核准附属贷款
|1(rr%  
arbitrage 套戥；套汇；套利 !TP6=ks  
arbitrageur 套戥者；套汇者 xMDrE?  
arbitrary amount 临时款项 'lhP!E_)q  
arrangement 措施；安排；协定 / l".}S  
arrears 欠款 4K9Rpm  
arrears of pay 欠付薪酬 B(j02<-  
arrears of revenue 逾期未收税款；逾期未收的帐项 FXx.$W  
articles of association 组织章程；组织细则；组织章程细则 e,f ;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {r={#mO;p  
ascertainment of profit 确定利润 Ag0]U  
"Asia Clear" “亚洲结算系统”