[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 7$7Y)&\5w  
allotment notice 股份配售通知；配股通知 ~Xg@,?Zr  
allotment of shares 股份分配 IU`&h2KZ.  
allowable 可获宽免；免税的 PuhFbgxy  
allowable business loss 可扣除的营业亏损 )_nc;&%w  
allowable expenses 可扣税的支出 VL/%D*  
allowance 免税额；津贴；备抵；准备金 \{G1d"n  
allowance for debts 债项的免税额 6 2r%q^r`i  
allowance for depreciation by wear and tear 耗损折旧免税额 u@$C i/J*  
allowance for funeral expenses 殡殓费的免税额 4=>4fia&D  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zl j%v/9  
allowance for repairs and outgoings 修葺及支出方面的免税额 wV;qc3  
allowance to debtor 给债务人的津贴 8*^Q#;^~99  
alteration of capital 资本更改 H}QOoXWkg  
alternate trustee 候补受托人 S&@uY#_(*T  
amalgamation 合并 l1\/ `  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MhZT<6  
ambit of charges 征税范围；收费范围 Yl+r>+^  
amended valuation 经修订的估值 =kUN ^hb  
American Commodities Exchange 美国商品交易所 el*C8TWlw  
American Express Bank Limited 美国运通银行 ||&EmH  
American Stock Exchange 美国证券交易所 f`?Y+nu}  
amortization 摊销  z F2GW  
amount due from banks 存放银行同业的款项 ttPa[h{!  
amount due from banks abroad 存放海外银行同业的款项 ruL
i "d  
amount due from holding companies 控股公司欠款 sSC yjS'T  
amount due from local banks 存放本港银行同业的款项 \*s'S*~  
amount due to banks 银行同业的存款 YN ~7nOw  
amount due to banks abroad 海外银行同业的存款 I"^ `!8<q  
amount due to holding companies 控股公司存款 PYl( ~Vac  
amount due to local banks 本港银行同业的存款 eXI^9u
H  
amount due to outport banks 外埠银行同业的存款 $*bd})y)I  
amount for note issue 发行纸币的款额 L "L@4B  
amount of bond 担保契据的款额 p-zWfXn!P  
amount of consideration 代价款额 sV /#P<9  
amount of contribution 供款数额 5Y 4W:S  
amount of indebtedness 负债款额 xGq,hCQHV  
amount of principal of the loan 贷款本金额 SR#X\AWM  
amount of rates chargeable 应征差饷数额 >`a)gky%~  
amount of share capital 股本额 _W4i?Bde  
amount of sums assured 承保款额 #k1%}k=  
amount of variation 变动幅度 n)w@\Uyc  
amount of vote 拨款数额 SB1\SNB  
amount payable 应付款额 +%G*)8N3  
amount receivable 应收款额 sY=fS2b#)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DT_HG|  
analysis 分析 %Lexu)odW  
ancillary risk 附属风险 [EDw 0e  
annual account 周年帐目；周年帐目报表；年度决算；年结 jZcjiOX  
annual accounting date 年结日期 +!6C^G  
annual allowance 每年免税额；年积金；年度津贴；年津 a3L]'E'*#  
annual balance 年度余额 ~l%Dcp  
annual disposable income 每年可动用收入 mfO:#]
K  
annual estimates 周年预算 W;coi4   
annual fee 年费 ip4:px-  
annual general meeting 周年大会 >+=)Q,|R  
annual growth rate 年增率；每年增长率 $Xw .iN]g  
annual long-term supplement 长期个案每年补助金 W xyQA:3s  
annual pensionable emolument 可供计算退休金的年薪 7'_zJI^  
annual report 年报 !ec\8Tj  
Annual Report on the Consumer Price Index 《消费物价指数年报》

:<w3.(Z  
annual return 周年报表；周年申报表；每年报税表格 /_?E0
r  
Annual Return Rules 《周年报表规则》 IBY3QG
 
annual review of consumer prices 每年消费物价回顾 DNdwMSwp
 
annual roll-forward basis 逐年延展方式 . \*Z:  
annual salary 年薪 4w^B
&e%  
annual statement 年度报表；年度决算表 P8e1J0A  
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 I.j`h2  
annuitant 年金受益人 
4^V Y  
annuity 年金 2As 4}  
annuity contract 年金合约 '|<+QAc  
annuity on human life 人寿年金 S=^yJ6xJ  
antecedent debt 先前的债项 -c!{'
;Zn  
ante-dated cheque 倒填日期支票 ~wIVw}  
anticipated expenditure 预期开支 ZGa>^k[:  
anticipated net profit 预期纯利 6#On .Q  
anticipated revenue 预期收入 %-|Po:6  
anti-inflation measure 反通货膨胀措施 4_J* 0=U  
anti-inflationary stance 反通货膨胀立场 w*r.QzCu,5  
apparent deficit 表面赤字 1`2n<qo  
apparent financial solvency 表面偿债能力 _/ZIDIn  
apparent partner 表面合伙人 )+Wx!c,mb  
application for personal assessment 个人入息课税申请书 {j[[E/8N!y  
application of fund 资金应用 /] ce?PPC  
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 V^=z\wBZ  
appointed actuary 委任精算师 3@?#4]D{'  
appointed auditor 委任核数师；委任审计师 l/`<iG%  
appointed trustee 委任的受托人 {%@zQ|OO0  
appointer 委任人 dC_L~ }=  
apportioned pro rata 按比例分摊 ]v@#3,BV  
apportionment 分配；分摊 <wxI>T}b  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 db:b%1hk:  
apportionment formula 分摊方程式  pzezN  
apportionment of estate duty 遗产税的分摊
bV&/)eqv  
appraisal 估价；评估 8HdmG{7.  
appreciable growth 可观增长 XRKL;|cd  
appreciable impact 显着影响 9k ]$MR  
appreciable increase 可观增长 _L(6F TJ  
appreciation 增值；升值
4hg]/X"H#  
appreciation against other currencies 相对其他货币升值 XQ- -8G  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 49~5U+x;  
appreciation tax 增值税 ,2DKphh  
appropriation 拨款；拨用；拨付 {*As-Y:'F  
appropriation account 拨款帐目 ]x?9lQ1&  
Appropriation Bill 拨款法案 qiiX49}{  
appropriation-in-aid system 补助拨款办法 =;0#F&  
approved assets 核准资产 @P6K`'.0  
approved basket stock 认可一篮子证券 eP| :b &  
approved budget 核准预算 tQbDP!,A*=  
approved charitable donation 认可慈善捐款 AYd7qx:~  
approved charitable institution 认可慈善机构 P49lE  
approved currency 核准货币；认可货币 ]<A|GY0q1  
approved estimates 核准预算 bgqN&J)Jr)  
approved estimates of expenditure 核准开支预算 2BBGJE  
approved overseas insurer 核准海外保险人 v&i M/pJU  
approved overseas trust company 核准海外信托公司 @3c
5"  
approved pooled investment fund 核准汇集投资基金 zFqH)/  
approved provident fund scheme 认可公积金计划  W *0XV  
approved provision 核准拨款 }XWic88!~  
approved redeemable share 核准可赎回股份 FJ Kt5}`8  
approved regional stock 认可地区性证券 c~b[_J)  
approved retirement scheme 认可退休金计划 ~d^+yR-  
approved subordinated loan 核准附属贷款 F*
o{dLJ)  
arbitrage 套戥；套汇；套利 L{ ?& .iA  
arbitrageur 套戥者；套汇者 [Oe$E5qv)]  
arbitrary amount 临时款项 m'X zZmI  
arrangement 措施；安排；协定 7m{
'V`F  
arrears 欠款
-RVwPY  
arrears of pay 欠付薪酬 aJ88U69  
arrears of revenue 逾期未收税款；逾期未收的帐项 OqtQLqN  
articles of association 组织章程；组织细则；组织章程细则 1bF aQ50t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ooreforr  
ascertainment of profit 确定利润 s\1h=V)!H  
"Asia Clear" “亚洲结算系统”