[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 `r0MQkk  
allotment notice 股份配售通知；配股通知 <M\#7.](  
allotment of shares 股份分配 MFqb_q+  
allowable 可获宽免；免税的 Nk?/vMaw  
allowable business loss 可扣除的营业亏损 ty8E;['  
allowable expenses 可扣税的支出 m2Wi "X(I_  
allowance 免税额；津贴；备抵；准备金 'Kd-A:K2g  
allowance for debts 债项的免税额 u`u{\ xN9  
allowance for depreciation by wear and tear 耗损折旧免税额 au/
5`  
allowance for funeral expenses 殡殓费的免税额 4K >z?jd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r^,"OM]  
allowance for repairs and outgoings 修葺及支出方面的免税额 JC7:0A ^  
allowance to debtor 给债务人的津贴 Q=^TKsu  
alteration of capital 资本更改 ](z*t+">  
alternate trustee 候补受托人 l^rQo_alk  
amalgamation 合并 66scBi_d  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z!)@`?  
ambit of charges 征税范围；收费范围 =@MJEo`D  
amended valuation 经修订的估值 v+'*
.Iv:  
American Commodities Exchange 美国商品交易所 KuMH,rXF  
American Express Bank Limited 美国运通银行
KR>o 2  
American Stock Exchange 美国证券交易所
^[b DE0  
amortization 摊销 P5v;o9B&  
amount due from banks 存放银行同业的款项 Gl9,!"A   
amount due from banks abroad 存放海外银行同业的款项 i.e4<|{  
amount due from holding companies 控股公司欠款 <6C:\{eo  
amount due from local banks 存放本港银行同业的款项 <BK?@Xy  
amount due to banks 银行同业的存款 M} Mgz  
amount due to banks abroad 海外银行同业的存款 j-t"  
amount due to holding companies 控股公司存款 VBK|*Tl  
amount due to local banks 本港银行同业的存款 LB^xdMXi  
amount due to outport banks 外埠银行同业的存款 0Q[;{}W}  
amount for note issue 发行纸币的款额 k!d<2Qp W  
amount of bond 担保契据的款额 rf]x5%ij  
amount of consideration 代价款额 !'>,37()  
amount of contribution 供款数额 5e&;f  
amount of indebtedness 负债款额 ~F>'+9?Sn  
amount of principal of the loan 贷款本金额 vHb^@z=  
amount of rates chargeable 应征差饷数额 MaZS|Zei[  
amount of share capital 股本额 q<4{&omUJ  
amount of sums assured 承保款额 i>(TPj|  
amount of variation 变动幅度 yn.[-  
amount of vote 拨款数额 4j<[3~:0 o  
amount payable 应付款额 1tlqw  
amount receivable 应收款额 6u{%jSA>D\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Fp>nu_-"  
analysis 分析 @I?:
x4  
ancillary risk 附属风险 n_*.i1\'w  
annual account 周年帐目；周年帐目报表；年度决算；年结 Uv!VzkPfo  
annual accounting date 年结日期 }l_8~/9  
annual allowance 每年免税额；年积金；年度津贴；年津 Nwk^r75lq  
annual balance 年度余额 \og2\Oh&gH  
annual disposable income 每年可动用收入 T5wVJgN>  
annual estimates 周年预算 ,Uy;jk  
annual fee 年费 N\Ab0mDOV.  
annual general meeting 周年大会 y8dOx=c  
annual growth rate 年增率；每年增长率 @QF;m  
annual long-term supplement 长期个案每年补助金 d"thM  
annual pensionable emolument 可供计算退休金的年薪 "_:6v64Gx  
annual report 年报 \+k~p:d_8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 lz_ r  
annual return 周年报表；周年申报表；每年报税表格 JI/iq  
Annual Return Rules 《周年报表规则》 \xmDkWzE  
annual review of consumer prices 每年消费物价回顾 p:3w8#)M
Z  
annual roll-forward basis 逐年延展方式 M*aYcIU((  
annual salary 年薪 w^}*<q\  
annual statement 年度报表；年度决算表 c,#Nd@  
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 Jv!f6*&<  
annuitant 年金受益人 ?
5ws
gP^  
annuity 年金 bl\;*.s'  
annuity contract 年金合约 fr&p0)85>B  
annuity on human life 人寿年金 ;

Pvnhy  
antecedent debt 先前的债项 3A\Z]L  
ante-dated cheque 倒填日期支票 X,D ]S@  
anticipated expenditure 预期开支 2m9qg-W  
anticipated net profit 预期纯利 \8USFN~(Y  
anticipated revenue 预期收入 co'qVsOiH  
anti-inflation measure 反通货膨胀措施 8#HQ05q>  
anti-inflationary stance 反通货膨胀立场 (R(NEN  
apparent deficit 表面赤字 gl!ht@;>ak  
apparent financial solvency 表面偿债能力 L+0:' p=  
apparent partner 表面合伙人 |7!Bk$(vA  
application for personal assessment 个人入息课税申请书 f4vdJ5pV  
application of fund 资金应用 >2NsBS(  
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 (Z8wMy&:  
appointed actuary 委任精算师 ^=qV)j  
appointed auditor 委任核数师；委任审计师 >L$9fn/J  
appointed trustee 委任的受托人 c)c_Qv  
appointer 委任人 ajX] ui  
apportioned pro rata 按比例分摊 EF;B)y=  
apportionment 分配；分摊 boZ
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?"@SxM~\  
apportionment formula 分摊方程式 WN o +%  
apportionment of estate duty 遗产税的分摊 JvS ~.g1  
appraisal 估价；评估 zR?1iV.]  
appreciable growth 可观增长 IG~ Zxn1o  
appreciable impact 显着影响 2FGCf} ,  
appreciable increase 可观增长 Bo ??1y  
appreciation 增值；升值 &?k`rF9  
appreciation against other currencies 相对其他货币升值  !>Q{co'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y8]vl;88yY  
appreciation tax 增值税 ~e Uv.I/  
appropriation 拨款；拨用；拨付 'Z nJdj  
appropriation account 拨款帐目 l!ZzJ&  
Appropriation Bill 拨款法案 !"'@c  
appropriation-in-aid system 补助拨款办法 4thPR}DH}  
approved assets 核准资产 ,? Q1JZPy@  
approved basket stock 认可一篮子证券 nFwdW@E9  
approved budget 核准预算 01IfvK  
approved charitable donation 认可慈善捐款 Me^L%%:@  
approved charitable institution 认可慈善机构
,,-j5Y  
approved currency 核准货币；认可货币 i'}"5O+  
approved estimates 核准预算 z]j_,3Hff  
approved estimates of expenditure 核准开支预算 ;`Z>^.CB  
approved overseas insurer 核准海外保险人 U[:Js@uH_  
approved overseas trust company 核准海外信托公司 ZT+{8,  
approved pooled investment fund 核准汇集投资基金
b)T6%2  
approved provident fund scheme 认可公积金计划 ZQmg;L&7  
approved provision 核准拨款 {7Kl#b  
approved redeemable share 核准可赎回股份 ][~rk?YY  
approved regional stock 认可地区性证券 rEs!gG NN  
approved retirement scheme 认可退休金计划 !X=
93%  
approved subordinated loan 核准附属贷款 SA [(1dy;  
arbitrage 套戥；套汇；套利 z0T6a15f!P  
arbitrageur 套戥者；套汇者 =-G4BQ  
arbitrary amount 临时款项
0- u,AD  
arrangement 措施；安排；协定 :kXxxS  
arrears 欠款 q'jInwY|x  
arrears of pay 欠付薪酬 l!IN#|{(  
arrears of revenue 逾期未收税款；逾期未收的帐项 z hU^~4F  
articles of association 组织章程；组织细则；组织章程细则 oM,UQ!x<  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wL&[Vi_j{  
ascertainment of profit 确定利润 Ex{;&UWm  
"Asia Clear" “亚洲结算系统”