[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}STF  
allotment notice 股份配售通知；配股通知
^U q  
allotment of shares 股份分配 /VTM 9)u  
allowable 可获宽免；免税的 +cB&Mi5  
allowable business loss 可扣除的营业亏损 &tI#T)SSs  
allowable expenses 可扣税的支出 UlovXb  
allowance 免税额；津贴；备抵；准备金 !?FK  We  
allowance for debts 债项的免税额 O&Z'r  
allowance for depreciation by wear and tear 耗损折旧免税额 IB5BO7J  
allowance for funeral expenses 殡殓费的免税额 9.+/~$Ht  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D!LX?_cD1i  
allowance for repairs and outgoings 修葺及支出方面的免税额 <,1fkq>,  
allowance to debtor 给债务人的津贴 :+&AY2`  
alteration of capital 资本更改 !u;>Wyd W  
alternate trustee 候补受托人 -uR
72f  
amalgamation 合并 z3?\:Yz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uG
J"!K  
ambit of charges 征税范围；收费范围 +: Ge_-  
amended valuation 经修订的估值 {rH9grb  
American Commodities Exchange 美国商品交易所 mDMt5(. 
 
American Express Bank Limited 美国运通银行 E;(Rm>lB  
American Stock Exchange 美国证券交易所 m7|RD]q&  
amortization 摊销 &jQ?v@|1c  
amount due from banks 存放银行同业的款项 vK'?:}~  
amount due from banks abroad 存放海外银行同业的款项 "HIXm  
amount due from holding companies 控股公司欠款 Qvoqx>2p5  
amount due from local banks 存放本港银行同业的款项 ~oD8Rnf  
amount due to banks 银行同业的存款 IMLsQit*  
amount due to banks abroad 海外银行同业的存款 y=sGe!^  
amount due to holding companies 控股公司存款 /!&R9!6 :  
amount due to local banks 本港银行同业的存款 zA+@FR?  
amount due to outport banks 外埠银行同业的存款 `S/wJ'c  
amount for note issue 发行纸币的款额 ":;@Hnb/  
amount of bond 担保契据的款额 V64L,u#`
l  
amount of consideration 代价款额 _D!g4"  
amount of contribution 供款数额 8HErE<_(  
amount of indebtedness 负债款额 +V(5w`qx  
amount of principal of the loan 贷款本金额 pw020}`  
amount of rates chargeable 应征差饷数额 M:SO2Czz  
amount of share capital 股本额 pK&I^r   
amount of sums assured 承保款额 @ GDX7TPV  
amount of variation 变动幅度 l}g;'9ZB  
amount of vote 拨款数额
%}Q&1P=  
amount payable 应付款额 9}tG\0tL*  
amount receivable 应收款额 arZ@3]X%a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pxINw> \Qv  
analysis 分析 C;B}3g&  
ancillary risk 附属风险 l:(Rb-Wy  
annual account 周年帐目；周年帐目报表；年度决算；年结 y9HK |  
annual accounting date 年结日期 omX?Bl  
annual allowance 每年免税额；年积金；年度津贴；年津 {U!uVQC'  
annual balance 年度余额 \+PIe7f_  
annual disposable income 每年可动用收入 rXi uwz\  
annual estimates 周年预算 (Ye>Cp+]  
annual fee 年费 n-;y*kD  
annual general meeting 周年大会 W0`Gc {  
annual growth rate 年增率；每年增长率 _GtBP'iN  
annual long-term supplement 长期个案每年补助金 \l#>dq"Y  
annual pensionable emolument 可供计算退休金的年薪 8nNsrat  
annual report 年报 D^F{uDlb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u=+q$Q]  
annual return 周年报表；周年申报表；每年报税表格 N+W&NlZ   
Annual Return Rules 《周年报表规则》 U
HO_Z  
annual review of consumer prices 每年消费物价回顾 rnm03 '{  
annual roll-forward basis 逐年延展方式 $ItF])Bj5N  
annual salary 年薪 gQWd&)'muf  
annual statement 年度报表；年度决算表 %'Xk)-+y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H^%.=kf  
annuitant 年金受益人 w
Fn[9_`*  
annuity 年金 'W. Vr
4  
annuity contract 年金合约 L):qu  
annuity on human life 人寿年金 j8,n7!G  
antecedent debt 先前的债项 <I*x0BM=  
ante-dated cheque 倒填日期支票 ?:rx1}:F  
anticipated expenditure 预期开支 BNGe exs@  
anticipated net profit 预期纯利 7Hw<o
jkt  
anticipated revenue 预期收入 SpTdj^]4>  
anti-inflation measure 反通货膨胀措施 VrP}#3I  
anti-inflationary stance 反通货膨胀立场 /FY2vDfU6  
apparent deficit 表面赤字 7YIK9edP  
apparent financial solvency 表面偿债能力 (X[2TT3j!  
apparent partner 表面合伙人 y>VcgLIB  
application for personal assessment 个人入息课税申请书 @]CF&: P A  
application of fund 资金应用 Fw4*  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 =H]F`[B=  
appointed actuary 委任精算师 +*nGp5=^GE  
appointed auditor 委任核数师；委任审计师 9L eNe}9v  
appointed trustee 委任的受托人 %kI} [6J_  
appointer 委任人 e,1u  
apportioned pro rata 按比例分摊 7hNb/O004  
apportionment 分配；分摊 **_&i!dtL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2-If]Fc  
apportionment formula 分摊方程式 Al"3 kRJJ  
apportionment of estate duty 遗产税的分摊 > 6CV4 L  
appraisal 估价；评估 v@ C,RP9  
appreciable growth 可观增长 8s}J!/2  
appreciable impact 显着影响 5rxA<Gs  
appreciable increase 可观增长 [G|mY6F^  
appreciation 增值；升值 ;]D(33)(  
appreciation against other currencies 相对其他货币升值 VkmRh,T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `\$8`Zb;  
appreciation tax 增值税 `|e!Kq?#Q  
appropriation 拨款；拨用；拨付 {kB `>VS  
appropriation account 拨款帐目 "`tX
A  
Appropriation Bill 拨款法案 "u^EleE!  
appropriation-in-aid system 补助拨款办法 KpZ:Nh$  
approved assets 核准资产 B;zt#H4  
approved basket stock 认可一篮子证券 [`fI:
ao|  
approved budget 核准预算 Ibr%d2yS=  
approved charitable donation 认可慈善捐款 ,i}|5ozj4  
approved charitable institution 认可慈善机构 w; TkkDH  
approved currency 核准货币；认可货币 t={0(  
approved estimates 核准预算 H-t|i  
approved estimates of expenditure 核准开支预算 T3J'fjY  
approved overseas insurer 核准海外保险人 #XIc "L)c  
approved overseas trust company 核准海外信托公司 6.Ie\5-a;  
approved pooled investment fund 核准汇集投资基金 $Rtgr{ {;"  
approved provident fund scheme 认可公积金计划 +=@
^i'  
approved provision 核准拨款 V-W'RunnW  
approved redeemable share 核准可赎回股份 n~0z_;5  
approved regional stock 认可地区性证券 w_-+o^  
approved retirement scheme 认可退休金计划 |w&~g9   
approved subordinated loan 核准附属贷款 u</8w&!  
arbitrage 套戥；套汇；套利 ;<Q dy` T  
arbitrageur 套戥者；套汇者 :KE/!]z  
arbitrary amount 临时款项 ^JeMuU  
arrangement 措施；安排；协定 %IZ)3x3l  
arrears 欠款 3Kq`<B~%  
arrears of pay 欠付薪酬 m)>&ZIXa  
arrears of revenue 逾期未收税款；逾期未收的帐项 y=N"=Z  
articles of association 组织章程；组织细则；组织章程细则 ;2`sN   
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J\co1kO9/  
ascertainment of profit 确定利润 7qIB7_K5  
"Asia Clear" “亚洲结算系统”