[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 rOcg+5  
allotment notice 股份配售通知；配股通知 _[t8rl  
allotment of shares 股份分配 yz8jU*H  
allowable 可获宽免；免税的 ?IF)+]  
allowable business loss 可扣除的营业亏损
((bTwx  
allowable expenses 可扣税的支出 P6\6?am  
allowance 免税额；津贴；备抵；准备金 -DjJ",h( $  
allowance for debts 债项的免税额 JeCg|@  
allowance for depreciation by wear and tear 耗损折旧免税额 wNY
g$d0M  
allowance for funeral expenses 殡殓费的免税额 S\*` lJzPM  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'V (,.'  
allowance for repairs and outgoings 修葺及支出方面的免税额 esX)"_xf  
allowance to debtor 给债务人的津贴 YlF%U Pp  
alteration of capital 资本更改 H43MoC  
alternate trustee 候补受托人 Mxl]"?z  
amalgamation 合并 a`!@+ 6yC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }D;WN
@],  
ambit of charges 征税范围；收费范围 ,|h)bg7.  
amended valuation 经修订的估值 "@/6

2b  
American Commodities Exchange 美国商品交易所 Hy_;nN+e  
American Express Bank Limited 美国运通银行 4( 8xjL:  
American Stock Exchange 美国证券交易所 ._PzYE|m2  
amortization 摊销 5Qh ?>n>*  
amount due from banks 存放银行同业的款项 @~ETj26U'  
amount due from banks abroad 存放海外银行同业的款项 V[nQQxWp=  
amount due from holding companies 控股公司欠款 bZ1 78>J]  
amount due from local banks 存放本港银行同业的款项 &(N+.T5cp  
amount due to banks 银行同业的存款 ye}p~&  
amount due to banks abroad 海外银行同业的存款 _O"mfXl6  
amount due to holding companies 控股公司存款 cC'x6\a  
amount due to local banks 本港银行同业的存款 S*
*oA 6  
amount due to outport banks 外埠银行同业的存款 $F'>yop2b  
amount for note issue 发行纸币的款额 tmUFT  
amount of bond 担保契据的款额 p< "3&HA  
amount of consideration 代价款额 $*R/tJ.  
amount of contribution 供款数额 RsJ6OFcWV  
amount of indebtedness 负债款额 / X'(3'a  
amount of principal of the loan 贷款本金额 VVP:w%yW  
amount of rates chargeable 应征差饷数额 67SV~L#%O  
amount of share capital 股本额 /3B $(  
amount of sums assured 承保款额 :GpDg  
amount of variation 变动幅度 f"1>bW>R+  
amount of vote 拨款数额 0&_UH}10  
amount payable 应付款额 ,\2:/>2
 
amount receivable 应收款额 zOgTQs"ZH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 c(;a=n(E#  
analysis 分析 { FZ=olZ  
ancillary risk 附属风险 jw<pK4?y  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z[__"
^}  
annual accounting date 年结日期 y\
dEk:\)  
annual allowance 每年免税额；年积金；年度津贴；年津 ?`zXLY9q7  
annual balance 年度余额 D^%^xq)E  
annual disposable income 每年可动用收入 s,k  
annual estimates 周年预算 yeDsJ/L  
annual fee 年费 1$qh`<\  
annual general meeting 周年大会 '52~$z#m  
annual growth rate 年增率；每年增长率 ]$b[`g&  
annual long-term supplement 长期个案每年补助金 s* U1  
annual pensionable emolument 可供计算退休金的年薪 Um#Wu]i  
annual report 年报 Q'_ z<V  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EBz}|GY;  
annual return 周年报表；周年申报表；每年报税表格 (jU6GJRP  
Annual Return Rules 《周年报表规则》 ;JZS^Wa  
annual review of consumer prices 每年消费物价回顾 >D201&*G%  
annual roll-forward basis 逐年延展方式 2{|h8oz  
annual salary 年薪 b&1`NO  
annual statement 年度报表；年度决算表 oy<WsbnS  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 E4m`  
annuitant 年金受益人 \+aC"#+0  
annuity 年金 ys 5&PZg*  
annuity contract 年金合约 ]Oq[gBL"A  
annuity on human life 人寿年金 Reatdh  
antecedent debt 先前的债项 5j~$Mj`  
ante-dated cheque 倒填日期支票 3Zi@A4Wu  
anticipated expenditure 预期开支 23~Sjr  
anticipated net profit 预期纯利 C z\Ppq  
anticipated revenue 预期收入 ?-^~f  
anti-inflation measure 反通货膨胀措施 \=_{na_  
anti-inflationary stance 反通货膨胀立场 r@ZJ{4\Q  
apparent deficit 表面赤字 giz7{Ai   
apparent financial solvency 表面偿债能力 yX~v-N!X  
apparent partner 表面合伙人 E Cyyl  
application for personal assessment 个人入息课税申请书 ,}K<*t[I  
application of fund 资金应用 7jdb)l\p=  
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@a+NE8  
appointed actuary 委任精算师 8#vc(04(  
appointed auditor 委任核数师；委任审计师 C*P7-oE2rh  
appointed trustee 委任的受托人 N<~ku<nAU  
appointer 委任人 6?w0  
apportioned pro rata 按比例分摊 =:~R=/ZXk  
apportionment 分配；分摊 >$4d7.^hb/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jy'13G/
b\  
apportionment formula 分摊方程式 o"*AtGR+"  
apportionment of estate duty 遗产税的分摊 i>(e}<i  
appraisal 估价；评估 VNY%R,6  
appreciable growth 可观增长 s_mS^`P7  
appreciable impact 显着影响 c
FJY^A  
appreciable increase 可观增长 x)@G;nZ  
appreciation 增值；升值 b9!FC$^J  
appreciation against other currencies 相对其他货币升值 [UH||qW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I"GB<oB  
appreciation tax 增值税 {E@Lft-  
appropriation 拨款；拨用；拨付 OLE[UXD-E  
appropriation account 拨款帐目 ;n 7/O5M|  
Appropriation Bill 拨款法案 :5{wf Am  
appropriation-in-aid system 补助拨款办法 ,k;^G>< =  
approved assets 核准资产 ;5)P6S.D  
approved basket stock 认可一篮子证券 Om5Y|v"*  
approved budget 核准预算 o7$'cn  
approved charitable donation 认可慈善捐款 h D/*h*}T>  
approved charitable institution 认可慈善机构 Fx2bwut.K  
approved currency 核准货币；认可货币 h5^Z2:#  
approved estimates 核准预算 OOo3G~2r  
approved estimates of expenditure 核准开支预算 I"A_b}~*}  
approved overseas insurer 核准海外保险人 Y/*mUS[oa  
approved overseas trust company 核准海外信托公司 J|qZ+A[z
 
approved pooled investment fund 核准汇集投资基金 y]f"@9G#  
approved provident fund scheme 认可公积金计划  B\o Mn  
approved provision 核准拨款 BW$"`T@c6~  
approved redeemable share 核准可赎回股份 =Lf,?"S  
approved regional stock 认可地区性证券 xjKR R?  
approved retirement scheme 认可退休金计划 ci?qT
,&  
approved subordinated loan 核准附属贷款 )!P)U(*v  
arbitrage 套戥；套汇；套利 73/P &hT  
arbitrageur 套戥者；套汇者 oY933i@l)P  
arbitrary amount 临时款项 Y!nJg1  
arrangement 措施；安排；协定 @}}$zv6l,  
arrears 欠款 u=`L
)  
arrears of pay 欠付薪酬 +l HjC$  
arrears of revenue 逾期未收税款；逾期未收的帐项 J1C3&t}   
articles of association 组织章程；组织细则；组织章程细则 ~T1XLu  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WE:24b6  
ascertainment of profit 确定利润 B><d9d  
"Asia Clear" “亚洲结算系统”