[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 '_nJ DM  
allotment notice 股份配售通知；配股通知 v7i5R !  
allotment of shares 股份分配 LZ97nvK  
allowable 可获宽免；免税的 Y_H|Fl^  
allowable business loss 可扣除的营业亏损 w;RG*rv  
allowable expenses 可扣税的支出 kFJ sB,2-  
allowance 免税额；津贴；备抵；准备金 $<y10DfO  
allowance for debts 债项的免税额 Zi0B$3iOb  
allowance for depreciation by wear and tear 耗损折旧免税额 y2>XLELy  
allowance for funeral expenses 殡殓费的免税额 f^tCD'Vmi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &_LFV@/  
allowance for repairs and outgoings 修葺及支出方面的免税额 8b^v@|)N  
allowance to debtor 给债务人的津贴 zSpL^:~  
alteration of capital 资本更改 NaR/IsN8%  
alternate trustee 候补受托人 dFu<h   
amalgamation 合并 {iyO96YI[^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @dy<=bh~  
ambit of charges 征税范围；收费范围 zjzW;bo( d  
amended valuation 经修订的估值 VI}.MnCa  
American Commodities Exchange 美国商品交易所 *$t<H-U-  
American Express Bank Limited 美国运通银行 F|eKt/>e  
American Stock Exchange 美国证券交易所 \Kx@?,  
amortization 摊销 PWwz<AI+  
amount due from banks 存放银行同业的款项 Slk__eC  
amount due from banks abroad 存放海外银行同业的款项 bD&^-& G  
amount due from holding companies 控股公司欠款 *bl*R';  
amount due from local banks 存放本港银行同业的款项 #hA]r.  
amount due to banks 银行同业的存款 Yt 9{:+[RK  
amount due to banks abroad 海外银行同业的存款
C&&*6E 5  
amount due to holding companies 控股公司存款 7+,6m!4  
amount due to local banks 本港银行同业的存款 ^x! N]  
amount due to outport banks 外埠银行同业的存款 zfAkWSY  
amount for note issue 发行纸币的款额 qhKW6v  
amount of bond 担保契据的款额 BD)5br].  
amount of consideration 代价款额 @AXRKYQ{t  
amount of contribution 供款数额 OZ/P@`kN.f  
amount of indebtedness 负债款额 A,tmy',d"  
amount of principal of the loan 贷款本金额 }mz6z<pJ_  
amount of rates chargeable 应征差饷数额 'Xl_,;W]  
amount of share capital 股本额 S(K}.C1x  
amount of sums assured 承保款额 m.F \Mn  
amount of variation 变动幅度 ^yO+-A2zC  
amount of vote 拨款数额 q` l&G%  
amount payable 应付款额 X-tc Ud  
amount receivable 应收款额 <Ae1YHUY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &8l "Dl  
analysis 分析 mSw$? >  
ancillary risk 附属风险 x=UwyZ
 
annual account 周年帐目；周年帐目报表；年度决算；年结 _K4Igq  
annual accounting date 年结日期 #~&SkIhBE  
annual allowance 每年免税额；年积金；年度津贴；年津 7*!h:rg  
annual balance 年度余额 H`js1b1n  
annual disposable income 每年可动用收入 eV?._-G  
annual estimates 周年预算 %0>DjzYt  
annual fee 年费 uxGY/Zf  
annual general meeting 周年大会 F,t ,Ja  
annual growth rate 年增率；每年增长率 )1 PZ#  
annual long-term supplement 长期个案每年补助金 x*8lz\w  
annual pensionable emolument 可供计算退休金的年薪 E>/kNl  
annual report 年报 Z!@<[Vo6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9WXJz;  
annual return 周年报表；周年申报表；每年报税表格 VtNY~  
Annual Return Rules 《周年报表规则》 `zr%+  
annual review of consumer prices 每年消费物价回顾 U_/sY9gz(  
annual roll-forward basis 逐年延展方式 &"D *  
annual salary 年薪 *rY@(|  
annual statement 年度报表；年度决算表 T-0[P;  
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 g]'Rw
I  
annuitant 年金受益人 Kt(Z&@
 
annuity 年金 HFJna2B`  
annuity contract 年金合约 Y9b|lP7!  
annuity on human life 人寿年金 O!0YlIvWv  
antecedent debt 先前的债项 9#:b+Amzz  
ante-dated cheque 倒填日期支票 y7K&@Y  
anticipated expenditure 预期开支 q/ x(:yol  
anticipated net profit 预期纯利 Kq`C5  
anticipated revenue 预期收入 \DP*?D_}?  
anti-inflation measure 反通货膨胀措施 J ! ;g.q  
anti-inflationary stance 反通货膨胀立场 7pB5o2CD0  
apparent deficit 表面赤字 0P(U^rkR~  
apparent financial solvency 表面偿债能力 CM}1:o<
<N  
apparent partner 表面合伙人 bB|UQaC l  
application for personal assessment 个人入息课税申请书 0!WF,)/T7i  
application of fund 资金应用 < ag|
#  
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 ]K]$FX<f  
appointed actuary 委任精算师 LX%K*nlj  
appointed auditor 委任核数师；委任审计师 zJp}
JO  
appointed trustee 委任的受托人 #WBlEVx;Z  
appointer 委任人 ~m ,xG  
apportioned pro rata 按比例分摊 /~w!7n<7  
apportionment 分配；分摊 B8+J0jdg6%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dc,h(2  
apportionment formula 分摊方程式 d$>TC(E=t  
apportionment of estate duty 遗产税的分摊 K;%P_f/KJP  
appraisal 估价；评估 !
.\EU*)1  
appreciable growth 可观增长 (x}>tm  
appreciable impact 显着影响 mv7><C  
appreciable increase 可观增长 ?(9/V7HQ.5  
appreciation 增值；升值 -E6#G[JJ  
appreciation against other currencies 相对其他货币升值 _ >)+ u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (=v :@\r  
appreciation tax 增值税 "<c^`#CWuO  
appropriation 拨款；拨用；拨付 `
[hc{ynO|  
appropriation account 拨款帐目 }T@^wY_Ow  
Appropriation Bill 拨款法案 %LeQpbyOR  
appropriation-in-aid system 补助拨款办法 Yp_ L.TTb  
approved assets 核准资产 )ZxDfRjL  
approved basket stock 认可一篮子证券 ]*I:N  
approved budget 核准预算 8dg\_H_  
approved charitable donation 认可慈善捐款 ?2hS<qXX  
approved charitable institution 认可慈善机构 axJuJ`+Y  
approved currency 核准货币；认可货币 m`"^d #  
approved estimates 核准预算 rToZN!q\S  
approved estimates of expenditure 核准开支预算 GZxM44fP  
approved overseas insurer 核准海外保险人 ?F{sym@i  
approved overseas trust company 核准海外信托公司 q=NI}k  
approved pooled investment fund 核准汇集投资基金 #fq%903=  
approved provident fund scheme 认可公积金计划 dGxk ql  
approved provision 核准拨款 (@t O1g  
approved redeemable share 核准可赎回股份 pGQ
P9r%  
approved regional stock 认可地区性证券 T&M*sydA  
approved retirement scheme 认可退休金计划 lHRs3+  
approved subordinated loan 核准附属贷款 2K^D%U  
arbitrage 套戥；套汇；套利 +D[

|Mi  
arbitrageur 套戥者；套汇者 H .F-mm  
arbitrary amount 临时款项 81m3j`b  
arrangement 措施；安排；协定 Y7WxV>E  
arrears 欠款 ]Gk;n/! B  
arrears of pay 欠付薪酬 q|
An  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~SI`%^L  
articles of association 组织章程；组织细则；组织章程细则 r5

7&F`{  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xvP=i/SO  
ascertainment of profit 确定利润 ~0}gRpMW  
"Asia Clear" “亚洲结算系统”