[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 C1ZFA![  
allotment notice 股份配售通知；配股通知 se<i5JsSV  
allotment of shares 股份分配 c%q}"Y0oh  
allowable 可获宽免；免税的 U@o2gjGN  
allowable business loss 可扣除的营业亏损 gi1}5DR  
allowable expenses 可扣税的支出 *%ed;>6:Q  
allowance 免税额；津贴；备抵；准备金 t!J";l  
allowance for debts 债项的免税额 &4mfzpK  
allowance for depreciation by wear and tear 耗损折旧免税额 s|{^ }4{  
allowance for funeral expenses 殡殓费的免税额 30sC4}   
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^q4l4)8jX  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?)A]q' O  
allowance to debtor 给债务人的津贴 NYSj^k;^(z  
alteration of capital 资本更改 3EbnZb  
alternate trustee 候补受托人 2 ||KP|5@  
amalgamation 合并 ;']vY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m NUN6qVP~  
ambit of charges 征税范围；收费范围 q8'@dH  
amended valuation 经修订的估值 yDCooX0  
American Commodities Exchange 美国商品交易所 N}8HK^n*  
American Express Bank Limited 美国运通银行 x?k  
American Stock Exchange 美国证券交易所 @&~OB/7B:  
amortization 摊销 ,xAM[h&  
amount due from banks 存放银行同业的款项 IQ(]66c,  
amount due from banks abroad 存放海外银行同业的款项  2. HZ+1  
amount due from holding companies 控股公司欠款 1jZDw~  
amount due from local banks 存放本港银行同业的款项 z/eU^2V  
amount due to banks 银行同业的存款 beN>5coP%A  
amount due to banks abroad 海外银行同业的存款 O4b-A3:  
amount due to holding companies 控股公司存款 tF#b&za  
amount due to local banks 本港银行同业的存款 6nY )D6$JG  
amount due to outport banks 外埠银行同业的存款 [I+)Ak5  
amount for note issue 发行纸币的款额 y]z)jqX<  
amount of bond 担保契据的款额 +(QMy&DtS  
amount of consideration 代价款额 ~xlMHf  
amount of contribution 供款数额 %S(#cf!HP  
amount of indebtedness 负债款额 g9FVb7In_  
amount of principal of the loan 贷款本金额 VurP1@e&  
amount of rates chargeable 应征差饷数额 SU_]C+  
amount of share capital 股本额
`>
`K7-H  
amount of sums assured 承保款额 ;qT!fuN;  
amount of variation 变动幅度 By51dk7  
amount of vote 拨款数额 <tu[cA>  
amount payable 应付款额 ]AFM Y<mB  
amount receivable 应收款额 Mf%^\g.}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *uI hxMX  
analysis 分析 RAD4q"}k  
ancillary risk 附属风险 ReHd~G9  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^H\-3/si*  
annual accounting date 年结日期 (IoPU+1b  
annual allowance 每年免税额；年积金；年度津贴；年津 |`q)/ 08b  
annual balance 年度余额 Sob $j  
annual disposable income 每年可动用收入 0bnVIG2q  
annual estimates 周年预算 !Z+*",]_  
annual fee 年费 Fl#VKU3h  
annual general meeting 周年大会 TQ
5MKqR$  
annual growth rate 年增率；每年增长率 7=QC+XSO  
annual long-term supplement 长期个案每年补助金 HYI1 o/}  
annual pensionable emolument 可供计算退休金的年薪 DiYJlD&  
annual report 年报 lE2wkY9^/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -NflaV~  
annual return 周年报表；周年申报表；每年报税表格 z`xz~9a<  
Annual Return Rules 《周年报表规则》 jOm&yX  
annual review of consumer prices 每年消费物价回顾 @KXz4PU  
annual roll-forward basis 逐年延展方式 02

# b:  
annual salary 年薪 x^='pEt{  
annual statement 年度报表；年度决算表 +Qi52OG  
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 1EAVMJ  
annuitant 年金受益人 o+X'(!Trw  
annuity 年金 T^(n+lv  
annuity contract 年金合约 X>@.-{6T  
annuity on human life 人寿年金 ?{.b9`  
antecedent debt 先前的债项 ^7s6J{<  
ante-dated cheque 倒填日期支票 Z#TgFQ3u  
anticipated expenditure 预期开支 eRl?9  
anticipated net profit 预期纯利 N?mY|x\}wK  
anticipated revenue 预期收入 xV n]m9i  
anti-inflation measure 反通货膨胀措施 2=/g~rp*  
anti-inflationary stance 反通货膨胀立场 YCB 3  
apparent deficit 表面赤字 [y=$2  
apparent financial solvency 表面偿债能力 ;@ll  
apparent partner 表面合伙人 {HRxyAI!
 
application for personal assessment 个人入息课税申请书 5rHnU<H@y  
application of fund 资金应用 XvzV lKL  
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 R0YC:rAt  
appointed actuary 委任精算师 ^?^|Y?f2P?  
appointed auditor 委任核数师；委任审计师 wkZ2Y-#='  
appointed trustee 委任的受托人 WEV{C(u<k!  
appointer 委任人 0JZq:hUd  
apportioned pro rata 按比例分摊 4}_w4@(  
apportionment 分配；分摊 [@. jL0>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8#Z\}gGz  
apportionment formula 分摊方程式 48&KdbGX  
apportionment of estate duty 遗产税的分摊 ,f/IG.  
appraisal 估价；评估 AZ]SRz9mKY  
appreciable growth 可观增长 9 <kkzy  
appreciable impact 显着影响 [>Kxm  
appreciable increase 可观增长 _KkVI7a  
appreciation 增值；升值 /?dQUu^z  
appreciation against other currencies 相对其他货币升值 ry'^1~,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %`T^qh_dE  
appreciation tax 增值税 a+a%}76N  
appropriation 拨款；拨用；拨付 Mi/'
4~0Y  
appropriation account 拨款帐目 Wn,g!rB^@  
Appropriation Bill 拨款法案 f$@
".  
appropriation-in-aid system 补助拨款办法 $evuPm8G  
approved assets 核准资产 yA
>p[F  
approved basket stock 认可一篮子证券 f s"V'E2a  
approved budget 核准预算 98%tws`  
approved charitable donation 认可慈善捐款 ah6F^Kpl{  
approved charitable institution 认可慈善机构 "6NNId|Y  
approved currency 核准货币；认可货币 Bzy=@]`  
approved estimates 核准预算 ]'ApOp  
approved estimates of expenditure 核准开支预算 4#7@KhK}  
approved overseas insurer 核准海外保险人 'm!11Phe  
approved overseas trust company 核准海外信托公司 J0WXH/:  
approved pooled investment fund 核准汇集投资基金 8^"|-~
#<  
approved provident fund scheme 认可公积金计划 1yRd10  
approved provision 核准拨款 ^nm!NL{z^  
approved redeemable share 核准可赎回股份 NMY!-K v 5  
approved regional stock 认可地区性证券 VU'l~% ql  
approved retirement scheme 认可退休金计划 k&"qdB(I  
approved subordinated loan 核准附属贷款 <ZvPtW  
arbitrage 套戥；套汇；套利 c%3 @J+z  
arbitrageur 套戥者；套汇者 W%XS0k}x  
arbitrary amount 临时款项 a3 _0F@I  
arrangement 措施；安排；协定 BiLreZ~"  
arrears 欠款 n_Hnk4  
arrears of pay 欠付薪酬 4!s k3Cw{  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]jY)M<:J4  
articles of association 组织章程；组织细则；组织章程细则 I8%'Z>E(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x2&!PpM  
ascertainment of profit 确定利润 z` ?xS  
"Asia Clear" “亚洲结算系统”