[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 Zzw}sZ?8  
allotment notice 股份配售通知；配股通知 +X* F<6mZ  
allotment of shares 股份分配 zx\.2<K
 
allowable 可获宽免；免税的 dT0^-XSY  
allowable business loss 可扣除的营业亏损 eHVdZ'%x  
allowable expenses 可扣税的支出 V!pq,!C$v  
allowance 免税额；津贴；备抵；准备金 lgCHGv2@  
allowance for debts 债项的免税额 @7Q*h   
allowance for depreciation by wear and tear 耗损折旧免税额 Q-! i$#-  
allowance for funeral expenses 殡殓费的免税额 i$`|Y*  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'WKu0Yi^'  
allowance for repairs and outgoings 修葺及支出方面的免税额 b[J-ja.   
allowance to debtor 给债务人的津贴 {+ @ms$z  
alteration of capital 资本更改 wq:b j=j  
alternate trustee 候补受托人 <_BqpZ^`  
amalgamation 合并 [ -9)T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W\I$`gyC/  
ambit of charges 征税范围；收费范围 tl{]gz  
amended valuation 经修订的估值 yM(_P0  
American Commodities Exchange 美国商品交易所 ,GdxUld  
American Express Bank Limited 美国运通银行 { &\J)oZ  
American Stock Exchange 美国证券交易所 -vv
 
amortization 摊销 qO :U]\P  
amount due from banks 存放银行同业的款项 pX>ua5Z  
amount due from banks abroad 存放海外银行同业的款项 zVp[YOS&c  
amount due from holding companies 控股公司欠款 ~I8v5 H  
amount due from local banks 存放本港银行同业的款项 DH
h+%|e  
amount due to banks 银行同业的存款 4&FNU)tt  
amount due to banks abroad 海外银行同业的存款 %-h7Z3YcN  
amount due to holding companies 控股公司存款 S`pF7[%rp  
amount due to local banks 本港银行同业的存款 c0!Te'?  
amount due to outport banks 外埠银行同业的存款 / p"U  
amount for note issue 发行纸币的款额 96.IuwL*.s  
amount of bond 担保契据的款额 p&k0Rx0Q3  
amount of consideration 代价款额 BlkSWW/  
amount of contribution 供款数额 B]'e$uyL7  
amount of indebtedness 负债款额 M,b<B_$  
amount of principal of the loan 贷款本金额 *)j@
G:  
amount of rates chargeable 应征差饷数额 "_nX5J9  
amount of share capital 股本额 t! 6\7Vm/  
amount of sums assured 承保款额 EHH|4;P6  
amount of variation 变动幅度 z7'n, [  
amount of vote 拨款数额 [TRGIGtq  
amount payable 应付款额 _Ct}%-,4  
amount receivable 应收款额 ^K7q<X,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2"T8^r|U  
analysis 分析 C$KaT3I  
ancillary risk 附属风险 <h'8w  
annual account 周年帐目；周年帐目报表；年度决算；年结 '4J&Gpx  
annual accounting date 年结日期 +<)tql*  
annual allowance 每年免税额；年积金；年度津贴；年津 
TZ^{pvBy  
annual balance 年度余额 1P5*wNF  
annual disposable income 每年可动用收入 ,$HHa
oog  
annual estimates 周年预算 MB} :GY?  
annual fee 年费 -6uH.  
annual general meeting 周年大会 PfVEv *  
annual growth rate 年增率；每年增长率 "F&Tnhh 4  
annual long-term supplement 长期个案每年补助金 R!sNg   
annual pensionable emolument 可供计算退休金的年薪 Vil@?Y"  
annual report 年报 Wl,%&H2S<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /DLr(  
annual return 周年报表；周年申报表；每年报税表格 }=Hf?';m  
Annual Return Rules 《周年报表规则》 p])D)FsMB  
annual review of consumer prices 每年消费物价回顾 IJ hxE  
annual roll-forward basis 逐年延展方式 b0y-H/d/
}  
annual salary 年薪 t@X M /=d  
annual statement 年度报表；年度决算表 xg(<oDn+\  
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 5kK=S  
annuitant 年金受益人 [vE$R@TZ0!  
annuity 年金 |c<XSX?ir  
annuity contract 年金合约
_Mlhumt  
annuity on human life 人寿年金 kJ/+IGV^v  
antecedent debt 先前的债项 (:ZPt(1  
ante-dated cheque 倒填日期支票 A dDQWJ^r  
anticipated expenditure 预期开支 wUbmzP.  
anticipated net profit 预期纯利 72`/d`  
anticipated revenue 预期收入 G?>qd}]y0L  
anti-inflation measure 反通货膨胀措施 Tsu\oJ[  
anti-inflationary stance 反通货膨胀立场 LOe4c0C6Ca  
apparent deficit 表面赤字 )m|C8[u  
apparent financial solvency 表面偿债能力 ZmNZS0j  
apparent partner 表面合伙人 x<8 \-  
application for personal assessment 个人入息课税申请书 &q.)2o#Q.  
application of fund 资金应用 mG X\wta  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 _\p`4
-.V  
appointed actuary 委任精算师 sc<kiL  
appointed auditor 委任核数师；委任审计师 ]OU D5T  
appointed trustee 委任的受托人 5@K\c6  
appointer 委任人 EH(tUwY%{  
apportioned pro rata 按比例分摊 <|otZJ'2r  
apportionment 分配；分摊 VIetcs  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Qb;2!  
apportionment formula 分摊方程式 QI.t&sCh5  
apportionment of estate duty 遗产税的分摊 
m{VL\ g)  
appraisal 估价；评估 tAaYL \~  
appreciable growth 可观增长 4>l0V<  
appreciable impact 显着影响 xOhRTxic  
appreciable increase 可观增长 E`~i-kf  
appreciation 增值；升值 d"Bo8`_  
appreciation against other currencies 相对其他货币升值 r8sdzz%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 61
G|?Aax  
appreciation tax 增值税 \Ph]*%  
appropriation 拨款；拨用；拨付 
D^$]>-^  
appropriation account 拨款帐目 "= FIFf  
Appropriation Bill 拨款法案 ,d OMW+{  
appropriation-in-aid system 补助拨款办法 B.El a  
approved assets 核准资产 {798=pC<.  
approved basket stock 认可一篮子证券 @ozm;  
approved budget 核准预算 ) 9xX  
approved charitable donation 认可慈善捐款 " l.!Ed  
approved charitable institution 认可慈善机构 4AJ9`1d4  
approved currency 核准货币；认可货币 `nK
JR'QC  
approved estimates 核准预算 S q<3
Rw  
approved estimates of expenditure 核准开支预算 ^[0"vtb  
approved overseas insurer 核准海外保险人 2,+d|1(4o  
approved overseas trust company 核准海外信托公司 B+|IZoR  
approved pooled investment fund 核准汇集投资基金 Ac J>$L)  
approved provident fund scheme 认可公积金计划 f KHse$?_  
approved provision 核准拨款 bZu$0IG  
approved redeemable share 核准可赎回股份 >cT
jA):  
approved regional stock 认可地区性证券 iFSJ4 W(  
approved retirement scheme 认可退休金计划 !f @XDW&R  
approved subordinated loan 核准附属贷款 -gB{:UYi3  
arbitrage 套戥；套汇；套利 N_0pO<<cs  
arbitrageur 套戥者；套汇者 s~=g*99H  
arbitrary amount 临时款项 $<:'!#%  
arrangement 措施；安排；协定 =ydpU<aS  
arrears 欠款 &u("|O)w$  
arrears of pay 欠付薪酬 Q~8y4=|#CY  
arrears of revenue 逾期未收税款；逾期未收的帐项 _;#9!"&  
articles of association 组织章程；组织细则；组织章程细则 'g2vX&=$A  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \PzN XQ$  
ascertainment of profit 确定利润 hw*1gm  
"Asia Clear" “亚洲结算系统”