[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 
+
H$!a  
allotment notice 股份配售通知；配股通知 t4?DpE  
allotment of shares 股份分配 (knp#  
allowable 可获宽免；免税的 !x'/9^i~v  
allowable business loss 可扣除的营业亏损 u1xSp<59C  
allowable expenses 可扣税的支出
9W5onn  
allowance 免税额；津贴；备抵；准备金 VbBPB5 $q  
allowance for debts 债项的免税额 %X9r_Hx  
allowance for depreciation by wear and tear 耗损折旧免税额 VY)s+Bx  
allowance for funeral expenses 殡殓费的免税额 v
FEQ7qI  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 
C*nB  
allowance for repairs and outgoings 修葺及支出方面的免税额 O{ /q-~_  
allowance to debtor 给债务人的津贴 +**!@uY  
alteration of capital 资本更改 %Qk/_ R1  
alternate trustee 候补受托人 O9:U8$*  
amalgamation 合并 0Ia($.1mY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u+{a8=  
ambit of charges 征税范围；收费范围 G\TfL^A  
amended valuation 经修订的估值 A=Ss6-Je  
American Commodities Exchange 美国商品交易所 C!7>1I~5  
American Express Bank Limited 美国运通银行 x`6<m!d`  
American Stock Exchange 美国证券交易所 Hr$QLtr  
amortization 摊销 }<'5 z qS  
amount due from banks 存放银行同业的款项 n("0%@ov  
amount due from banks abroad 存放海外银行同业的款项 t|m=J`a{q;  
amount due from holding companies 控股公司欠款 }%D^8> S  
amount due from local banks 存放本港银行同业的款项 |*`Z*6n  
amount due to banks 银行同业的存款 0@AAulRl  
amount due to banks abroad 海外银行同业的存款 @O[ 5M2|r  
amount due to holding companies 控股公司存款 -kbg\,PW  
amount due to local banks 本港银行同业的存款 T9s2bC.z55  
amount due to outport banks 外埠银行同业的存款 '}Ri`  
amount for note issue 发行纸币的款额 6d+p7x  
amount of bond 担保契据的款额 yV^s,P1  
amount of consideration 代价款额 n9s iX  
amount of contribution 供款数额 b:w?PC~O  
amount of indebtedness 负债款额 t:fFU
1x  
amount of principal of the loan 贷款本金额 0:b2(^]bg  
amount of rates chargeable 应征差饷数额 uw2hMt (N  
amount of share capital 股本额 tr7 <]Hm:  
amount of sums assured 承保款额 ~/*MY  
amount of variation 变动幅度 IUwm}9Q!  
amount of vote 拨款数额 (64yg  
amount payable 应付款额 uIZWO.OdU  
amount receivable 应收款额 rylzcN9RM$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \G-KplKS  
analysis 分析 {GJ@psG*  
ancillary risk 附属风险 l<N}!lG|  
annual account 周年帐目；周年帐目报表；年度决算；年结 nR`ov1RH  
annual accounting date 年结日期 AFA AuFE"  
annual allowance 每年免税额；年积金；年度津贴；年津 \ <g*8?yFs  
annual balance 年度余额 a1@Y3MQ;i  
annual disposable income 每年可动用收入 F+u|HiYG  
annual estimates 周年预算 <n#DT  
annual fee 年费 x7$}8LZ"B  
annual general meeting 周年大会 y:6; LZ9[  
annual growth rate 年增率；每年增长率 GI&h`X5,e  
annual long-term supplement 长期个案每年补助金 N ,z6y5Lu  
annual pensionable emolument 可供计算退休金的年薪 [KxF'mz9  
annual report 年报 4]E3cAJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >FkWH7  
annual return 周年报表；周年申报表；每年报税表格 zE_i* c"`  
Annual Return Rules 《周年报表规则》 s)pbS}L  
annual review of consumer prices 每年消费物价回顾 CvD"sHVq%  
annual roll-forward basis 逐年延展方式 ^f(@gS}?  
annual salary 年薪 Er{>p|n=  
annual statement 年度报表；年度决算表 \P6$mh\T  
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 @<x*.8  
annuitant 年金受益人 &c,kQo+pA  
annuity 年金 aca=yDs2  
annuity contract 年金合约 7"C$pm6  
annuity on human life 人寿年金 R~6$oeWAw  
antecedent debt 先前的债项 {lc\,F*$  
ante-dated cheque 倒填日期支票 1 9CK+;b  
anticipated expenditure 预期开支 ^cuc.g)c$?  
anticipated net profit 预期纯利 qXwPDq/  
anticipated revenue 预期收入 bR)(H%I  
anti-inflation measure 反通货膨胀措施 0i k7v<:  
anti-inflationary stance 反通货膨胀立场 |/)${*a4n
 
apparent deficit 表面赤字 @qYp>|AF  
apparent financial solvency 表面偿债能力 c-0#w=  
apparent partner 表面合伙人 T]c%!&^_  
application for personal assessment 个人入息课税申请书 5yz(>EVH  
application of fund 资金应用 k-^mIJo}  
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 53n^3M,qK  
appointed actuary 委任精算师 {Sj9%2'M)  
appointed auditor 委任核数师；委任审计师 ]'=)2 .}  
appointed trustee 委任的受托人 9'X7w
G  
appointer 委任人 =UfsL%  
apportioned pro rata 按比例分摊 ?o|f':  
apportionment 分配；分摊 y s
 kO  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fNW"+ <W  
apportionment formula 分摊方程式 O*FUTZd(J  
apportionment of estate duty 遗产税的分摊 Vo'T!e- B  
appraisal 估价；评估 g0["^P1tV  
appreciable growth 可观增长 yL-YzF2  
appreciable impact 显着影响 YF>m$?;  
appreciable increase 可观增长 t,+nQ9  
appreciation 增值；升值 MjC_ (cs  
appreciation against other currencies 相对其他货币升值 .E8_Oz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7\s"o&G  
appreciation tax 增值税 Ivt J0  
appropriation 拨款；拨用；拨付 EZ`te0[  
appropriation account 拨款帐目 vkEiOFU!u  
Appropriation Bill 拨款法案 Oagsoik  
appropriation-in-aid system 补助拨款办法 ^Dn D>h@q  
approved assets 核准资产 GQUe!G9  
approved basket stock 认可一篮子证券 {ix? Brq/  
approved budget 核准预算 UKT%13CO4U  
approved charitable donation 认可慈善捐款 9\BT0kx  
approved charitable institution 认可慈善机构 0vD7v  
approved currency 核准货币；认可货币 1e{IC=  
approved estimates 核准预算 zGkS^Z=(  
approved estimates of expenditure 核准开支预算 ijK"^4i  
approved overseas insurer 核准海外保险人 7>))D'l57  
approved overseas trust company 核准海外信托公司 eoG$.M"  
approved pooled investment fund 核准汇集投资基金 TE7nJ gm  
approved provident fund scheme 认可公积金计划 YSic-6z0Ms  
approved provision 核准拨款 Kzm+GW3o[  
approved redeemable share 核准可赎回股份 %Q  fO8P  
approved regional stock 认可地区性证券 Q/(K$6]j  
approved retirement scheme 认可退休金计划 ( +Q&[E"87  
approved subordinated loan 核准附属贷款 c|B.n]Z  
arbitrage 套戥；套汇；套利  ~-_kM  
arbitrageur 套戥者；套汇者 q$Z h@  
arbitrary amount 临时款项 K<SyC54  
arrangement 措施；安排；协定 KyYMfC  
arrears 欠款 t!W(_8j  
arrears of pay 欠付薪酬 K}buH\yco  
arrears of revenue 逾期未收税款；逾期未收的帐项 /'l{E  
articles of association 组织章程；组织细则；组织章程细则 Bn#?zI  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8pIP  
ascertainment of profit 确定利润 ~=6xyc/c  
"Asia Clear" “亚洲结算系统”