[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 6lsU/`.  
allotment notice 股份配售通知；配股通知 &`t-[5O\  
allotment of shares 股份分配 >P+V!-%#  
allowable 可获宽免；免税的 #P18vK5  
allowable business loss 可扣除的营业亏损 4Uz6*IQNl  
allowable expenses 可扣税的支出 :P;#Y7}Y$  
allowance 免税额；津贴；备抵；准备金 mqwN<:  
allowance for debts 债项的免税额 NS<lmWx+  
allowance for depreciation by wear and tear 耗损折旧免税额 gXs@FhR0  
allowance for funeral expenses 殡殓费的免税额 F0]= z-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {/ZB>l@D>8  
allowance for repairs and outgoings 修葺及支出方面的免税额 $Pl>T09d  
allowance to debtor 给债务人的津贴 2{#*z%|z  
alteration of capital 资本更改 x&8fmUS:@;  
alternate trustee 候补受托人 r'w5i1C+  
amalgamation 合并 <)y'Ot0 y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o]PSyVg  
ambit of charges 征税范围；收费范围 tWL9>7]G  
amended valuation 经修订的估值 3p$ZHH.UP  
American Commodities Exchange 美国商品交易所 cb|`)"<HN  
American Express Bank Limited 美国运通银行 F1gDeLmJ  
American Stock Exchange 美国证券交易所 < _c84,[V  
amortization 摊销
Oj~k1+*  
amount due from banks 存放银行同业的款项 ()3+!};  
amount due from banks abroad 存放海外银行同业的款项 rTW1'@E  
amount due from holding companies 控股公司欠款 [Zi\L>PHO  
amount due from local banks 存放本港银行同业的款项 %|r@q  
amount due to banks 银行同业的存款 *s;$`8fM<  
amount due to banks abroad 海外银行同业的存款 R# mZYg  
amount due to holding companies 控股公司存款 RhX 2qsva-  
amount due to local banks 本港银行同业的存款 5as';1^P&*  
amount due to outport banks 外埠银行同业的存款 l<GRM1^kU  
amount for note issue 发行纸币的款额 }me]?en_Ra  
amount of bond 担保契据的款额 29x "E$e  
amount of consideration 代价款额 v>7tJ[s  
amount of contribution 供款数额 F_\\n#bv  
amount of indebtedness 负债款额 9]7 +fu  
amount of principal of the loan 贷款本金额 k:`^KtBMl  
amount of rates chargeable 应征差饷数额 (;C_>EL&u  
amount of share capital 股本额 W $H8[G  
amount of sums assured 承保款额 uh`~K6&*\w  
amount of variation 变动幅度 i Tqv=  
amount of vote 拨款数额 9CUMqaY2  
amount payable 应付款额 4$SW~BpQ  
amount receivable 应收款额 H*;J9{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $?ke "  
analysis 分析 ;bkS0Vmg  
ancillary risk 附属风险 B=|yjA'Fg  
annual account 周年帐目；周年帐目报表；年度决算；年结 tJ2l_M^  
annual accounting date 年结日期 y#YCc{K [  
annual allowance 每年免税额；年积金；年度津贴；年津 ~'v^__8  
annual balance 年度余额 Xqf"Wx(X  
annual disposable income 每年可动用收入 r(%#@?&  
annual estimates 周年预算 e>sr)
M  
annual fee 年费 Scxf5x-  
annual general meeting 周年大会 0z.`
 
annual growth rate 年增率；每年增长率 G'}%m;-mt  
annual long-term supplement 长期个案每年补助金 "R4~ 8r  
annual pensionable emolument 可供计算退休金的年薪 .:l78>f  
annual report 年报 5wP(/?sRy  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2*%0m^#^6  
annual return 周年报表；周年申报表；每年报税表格 >(:KEA  
Annual Return Rules 《周年报表规则》 ?8YHz  
annual review of consumer prices 每年消费物价回顾 x\I9J4Q  
annual roll-forward basis 逐年延展方式 j$N`JiKM  
annual salary 年薪 pr@8PD2%  
annual statement 年度报表；年度决算表 g7_ a8_  
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 ^ Q2K0'm5  
annuitant 年金受益人 V@e0VV3yx%  
annuity 年金 E2!;W8 M  
annuity contract 年金合约 :m@(S6T m  
annuity on human life 人寿年金 4'G<qJoc  
antecedent debt 先前的债项 2R:['QT  
ante-dated cheque 倒填日期支票 W53i5u(  
anticipated expenditure 预期开支 tdZ:w  
anticipated net profit 预期纯利 VUagZ7 p  
anticipated revenue 预期收入 vJ mE}  
anti-inflation measure 反通货膨胀措施 +%
'0;  
anti-inflationary stance 反通货膨胀立场 9~Q.[ A  
apparent deficit 表面赤字 PyzWpf  
apparent financial solvency 表面偿债能力 wyvs# T  
apparent partner 表面合伙人 /!jn$4fd:  
application for personal assessment 个人入息课税申请书 aMh
2[I  
application of fund 资金应用 &eK8v]|"W  
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 R"=G?d)  
appointed actuary 委任精算师 dwB-WF%k  
appointed auditor 委任核数师；委任审计师 PNg,
bcl  
appointed trustee 委任的受托人 fvN2]@:  
appointer 委任人 Ms^,]Q1{  
apportioned pro rata 按比例分摊 Q9FY.KUM  
apportionment 分配；分摊 Z7 8&IbR  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?}B_'NZ%  
apportionment formula 分摊方程式 W#-M|  
apportionment of estate duty 遗产税的分摊 A%%WPBk{O  
appraisal 估价；评估 ~;Xdz/  
appreciable growth 可观增长 p A1Tod  
appreciable impact 显着影响 ]>*Z 1g;
  
appreciable increase 可观增长 }3M\&}=8  
appreciation 增值；升值 nyT
fTn  
appreciation against other currencies 相对其他货币升值 6dq5f?w]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QJ>+!p*  
appreciation tax 增值税 gd/W8*NFR  
appropriation 拨款；拨用；拨付 wQ4/eQ*  
appropriation account 拨款帐目 2Hy$SSH  
Appropriation Bill 拨款法案 H[!by) H  
appropriation-in-aid system 补助拨款办法 YuLW]Q?v  
approved assets 核准资产 'OkF.bs  
approved basket stock 认可一篮子证券 2l8jw: =H  
approved budget 核准预算 E]_sl/`{od  
approved charitable donation 认可慈善捐款 Tw-gM-m;  
approved charitable institution 认可慈善机构 S(9fGh  
approved currency 核准货币；认可货币 s.Yywy  
approved estimates 核准预算 >(~;V ;
 
approved estimates of expenditure 核准开支预算 Gi ZyC  
approved overseas insurer 核准海外保险人 O8 k$Uc  
approved overseas trust company 核准海外信托公司 Q6"r^wWx  
approved pooled investment fund 核准汇集投资基金 )P\ec  
approved provident fund scheme 认可公积金计划 LT#*nr  
approved provision 核准拨款 0u-'{6  
approved redeemable share 核准可赎回股份 k((_~<$2K  
approved regional stock 认可地区性证券 p
PeS4$Y  
approved retirement scheme 认可退休金计划 7l f* vqG  
approved subordinated loan 核准附属贷款 4K)P Yk  
arbitrage 套戥；套汇；套利 e"[o2=v;5  
arbitrageur 套戥者；套汇者 R9fM9  
arbitrary amount 临时款项 H-^>Co_  
arrangement 措施；安排；协定 G#3 O^,m  
arrears 欠款 om;jXf}A  
arrears of pay 欠付薪酬 cFD(Ap  
arrears of revenue 逾期未收税款；逾期未收的帐项 z/6eP`jj   
articles of association 组织章程；组织细则；组织章程细则 <EJ}9`
t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <_ddGg~  
ascertainment of profit 确定利润 3QU<vdtr  
"Asia Clear" “亚洲结算系统”