[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 +~@Y#>+./l  
allotment notice 股份配售通知；配股通知 =VU2#O  
allotment of shares 股份分配 5J;c;PF  
allowable 可获宽免；免税的 7'I
7  
allowable business loss 可扣除的营业亏损 h(L5MZs  
allowable expenses 可扣税的支出 %Xl@o  
allowance 免税额；津贴；备抵；准备金 X}yYBf/R`  
allowance for debts 债项的免税额 *" )[Srbg  
allowance for depreciation by wear and tear 耗损折旧免税额 :uEp7Y4  
allowance for funeral expenses 殡殓费的免税额 '3Ri/V,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 oW_ WW$+N  
allowance for repairs and outgoings 修葺及支出方面的免税额 *+AP}\p0F  
allowance to debtor 给债务人的津贴 9Dl \SF[  
alteration of capital 资本更改 ke0W?  
alternate trustee 候补受托人 B]vj1m`9  
amalgamation 合并 +M*a.ra0OF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g9 XtE
  
ambit of charges 征税范围；收费范围 liTr3T`,V  
amended valuation 经修订的估值 $d"+Njd  
American Commodities Exchange 美国商品交易所 }FX Rp=s  
American Express Bank Limited 美国运通银行 UOwNcY  
American Stock Exchange 美国证券交易所 4Y!v$r  
amortization 摊销 9 2EMDKJ  
amount due from banks 存放银行同业的款项 %c0;Bb-  
amount due from banks abroad 存放海外银行同业的款项 U QFuEI<1-  
amount due from holding companies 控股公司欠款 ^wlep1D  
amount due from local banks 存放本港银行同业的款项 U*@_T3N  
amount due to banks 银行同业的存款 8`2K=`]ES+  
amount due to banks abroad 海外银行同业的存款 R32d(2%5K  
amount due to holding companies 控股公司存款 [OcD#~drO  
amount due to local banks 本港银行同业的存款 =Vs<DO{|4q  
amount due to outport banks 外埠银行同业的存款 d1
-p];&  
amount for note issue 发行纸币的款额 ry0 =N^  
amount of bond 担保契据的款额 >U)O@W)  
amount of consideration 代价款额 #vSI_rt9I  
amount of contribution 供款数额 BP6Shc|C  
amount of indebtedness 负债款额 Fo#*_y5\  
amount of principal of the loan 贷款本金额 .kIf1-(<U  
amount of rates chargeable 应征差饷数额 w(D9'  
amount of share capital 股本额 J^:~#`8  
amount of sums assured 承保款额 Zux2VepT  
amount of variation 变动幅度 s<b7/;w'  
amount of vote 拨款数额 wLbngO=VG  
amount payable 应付款额 yKJ^hv"#  
amount receivable 应收款额 0=B5 =qyw  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l&B'.6XKs  
analysis 分析 :+Kesa:E  
ancillary risk 附属风险 ]_?y[@ZP  
annual account 周年帐目；周年帐目报表；年度决算；年结 fm0(  
annual accounting date 年结日期 \Hd B  
annual allowance 每年免税额；年积金；年度津贴；年津 vknFtpx  
annual balance 年度余额 ,whNh  
annual disposable income 每年可动用收入 wNZ7(W.U  
annual estimates 周年预算 6ZBD$1$A!  
annual fee 年费 OT i3T1&  
annual general meeting 周年大会 bSLj-vp  
annual growth rate 年增率；每年增长率 H[ q{R  
annual long-term supplement 长期个案每年补助金 I>aa'em  
annual pensionable emolument 可供计算退休金的年薪 ([~`{,sv  
annual report 年报 V{{x~Q9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (#]KjpIK  
annual return 周年报表；周年申报表；每年报税表格 Ysu/7o4  
Annual Return Rules 《周年报表规则》 $ *A 3p  
annual review of consumer prices 每年消费物价回顾 d}_c(  
annual roll-forward basis 逐年延展方式 qS al~  
annual salary 年薪 OB22P%  
annual statement 年度报表；年度决算表 L:-lqag!  
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 V-jL`(JF%  
annuitant 年金受益人 Vi WgX.  
annuity 年金 OWsYE?  
annuity contract 年金合约 N/BU%c ph+  
annuity on human life 人寿年金 GwBQ pNjy  
antecedent debt 先前的债项 EB<q.  
ante-dated cheque 倒填日期支票 kqw? X{  
anticipated expenditure 预期开支 ISew]R2  
anticipated net profit 预期纯利 `x)bw  
anticipated revenue 预期收入 MFuI&u!g:  
anti-inflation measure 反通货膨胀措施 Oy$BR <\  
anti-inflationary stance 反通货膨胀立场 h>0<@UP  
apparent deficit 表面赤字 ,~(}lvqVH  
apparent financial solvency 表面偿债能力 AW5g (  
apparent partner 表面合伙人 0h4}RmS  
application for personal assessment 个人入息课税申请书 Bq_P?Q+\  
application of fund 资金应用 zi .
,?Q  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i&)C,  
appointed actuary 委任精算师 PDng!IQ^  
appointed auditor 委任核数师；委任审计师 rrYp^xLa`  
appointed trustee 委任的受托人 ton`ji\^  
appointer 委任人 "b4iOp&:=  
apportioned pro rata 按比例分摊 -FV'%X$i  
apportionment 分配；分摊 g/p9"eBpq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .N &}<T[  
apportionment formula 分摊方程式 :n9~H +!  
apportionment of estate duty 遗产税的分摊 <z2mNq  
appraisal 估价；评估 ~79Qg{+]N  
appreciable growth 可观增长 X388Gs;e  
appreciable impact 显着影响 #%b()I_([  
appreciable increase 可观增长 :
"te
-  
appreciation 增值；升值 !!%[JR)cS  
appreciation against other currencies 相对其他货币升值 9X9zIh]JV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  **w~  
appreciation tax 增值税 Eu.qA9,@U  
appropriation 拨款；拨用；拨付 :iB%JY Ad  
appropriation account 拨款帐目 x=Jn&4q  
Appropriation Bill 拨款法案 NqE7[wH  
appropriation-in-aid system 补助拨款办法 wS*CcIwj  
approved assets 核准资产 cE5Zxcn  
approved basket stock 认可一篮子证券  iLcadX  
approved budget 核准预算 GD{fXhgk  
approved charitable donation 认可慈善捐款 3}{5 X'  
approved charitable institution 认可慈善机构 /(ju  
approved currency 核准货币；认可货币 O>M* mTM  
approved estimates 核准预算 cjC6\.+l3  
approved estimates of expenditure 核准开支预算 <<5 :zlb  
approved overseas insurer 核准海外保险人 &iy(oM  
approved overseas trust company 核准海外信托公司 r5fkt>HZ  
approved pooled investment fund 核准汇集投资基金 I7z/GA\x  
approved provident fund scheme 认可公积金计划 Fi%W\Y'  
approved provision 核准拨款 _ZM9 "<M-X  
approved redeemable share 核准可赎回股份 Ny,A#-?  
approved regional stock 认可地区性证券 F%Umau*1  
approved retirement scheme 认可退休金计划 Tv,.  
approved subordinated loan 核准附属贷款
2$zq (  
arbitrage 套戥；套汇；套利 }9udo,RWu  
arbitrageur 套戥者；套汇者 [j]J_S9jJ  
arbitrary amount 临时款项 tr9Y1vxo{  
arrangement 措施；安排；协定 i2a"J&,6O  
arrears 欠款 'a g6B(0Z  
arrears of pay 欠付薪酬 emY5xZ @N  
arrears of revenue 逾期未收税款；逾期未收的帐项 i~B@(,  
articles of association 组织章程；组织细则；组织章程细则 
w+q;dc8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qL5#.bR  
ascertainment of profit 确定利润 ro^6:w3O^  
"Asia Clear" “亚洲结算系统”