[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 Jk`)`94I  
allotment notice 股份配售通知；配股通知 m@u`$rOh  
allotment of shares 股份分配 ;w(1Ydo  
allowable 可获宽免；免税的 "|*Kf#  
allowable business loss 可扣除的营业亏损 {dXBXC/Ju  
allowable expenses 可扣税的支出 /t)c fFM  
allowance 免税额；津贴；备抵；准备金 otD?J= B  
allowance for debts 债项的免税额 PZRn6Tc  
allowance for depreciation by wear and tear 耗损折旧免税额 WcO,4:  
allowance for funeral expenses 殡殓费的免税额 /.YAFH|i)"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]=VS~azZ5  
allowance for repairs and outgoings 修葺及支出方面的免税额 =e8L7_;  
allowance to debtor 给债务人的津贴 fbTw6Fde$  
alteration of capital 资本更改 0uO=wOIhH  
alternate trustee 候补受托人 % `1CE\f  
amalgamation 合并 3;S`
<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #x@lZ!Y  
ambit of charges 征税范围；收费范围 !LOors za  
amended valuation 经修订的估值 vSC0D7BlG  
American Commodities Exchange 美国商品交易所 'F"Y?y:!  
American Express Bank Limited 美国运通银行 G? gXK W  
American Stock Exchange 美国证券交易所 g)?g7{&?>?  
amortization 摊销 aC~n:0v  
amount due from banks 存放银行同业的款项 7Ljj#!`lUp  
amount due from banks abroad 存放海外银行同业的款项 'Rd*X6dv  
amount due from holding companies 控股公司欠款 )QCM2  
amount due from local banks 存放本港银行同业的款项 "=\_++  
amount due to banks 银行同业的存款 ,,gLrVk  
amount due to banks abroad 海外银行同业的存款 Dnm.!L8  
amount due to holding companies 控股公司存款 "E)++\JL  
amount due to local banks 本港银行同业的存款 s7nX\:Bw:  
amount due to outport banks 外埠银行同业的存款 ;i9<y8Dha  
amount for note issue 发行纸币的款额 X0Z-1bs  
amount of bond 担保契据的款额 zB6u-4^wT  
amount of consideration 代价款额 -N8cjr4l  
amount of contribution 供款数额 tK|9qs<%  
amount of indebtedness 负债款额 ' q<EZ{  
amount of principal of the loan 贷款本金额 }#HTO:r  
amount of rates chargeable 应征差饷数额 JV]u(PL  
amount of share capital 股本额 "R2t&X[9  
amount of sums assured 承保款额 ca/o#9:N`:  
amount of variation 变动幅度 Wd` QpW  
amount of vote 拨款数额 SU%rWH  
amount payable 应付款额 F\=Rm  
amount receivable 应收款额 ezr\T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mDF"&.(j  
analysis 分析 mk%"G=w  
ancillary risk 附属风险 e4=FU&RpNH  
annual account 周年帐目；周年帐目报表；年度决算；年结 P A6KX5  
annual accounting date 年结日期 ;j>Vt?:Pw  
annual allowance 每年免税额；年积金；年度津贴；年津 ,> (bt%b  
annual balance 年度余额 of'ZNQ/  
annual disposable income 每年可动用收入 ?l, X!o6  
annual estimates 周年预算 O/Y\ps3r  
annual fee 年费 !<=%;+  
annual general meeting 周年大会 VqClM  
annual growth rate 年增率；每年增长率 ~S^X"8(U  
annual long-term supplement 长期个案每年补助金 d]7|v r]  
annual pensionable emolument 可供计算退休金的年薪 3cCK"kr  
annual report 年报 833%H`jQc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 C](z#c~c  
annual return 周年报表；周年申报表；每年报税表格 xdL/0 N3  
Annual Return Rules 《周年报表规则》 t$H':l0  
annual review of consumer prices 每年消费物价回顾 @Xve qUUU  
annual roll-forward basis 逐年延展方式 p`ADro*  
annual salary 年薪 C'-zh \a  
annual statement 年度报表；年度决算表 &8]#RQy{f  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dgco*TIGO  
annuitant 年金受益人 S~k 0@  
annuity 年金 e|b~[|;*=  
annuity contract 年金合约 b$v[@"1  
annuity on human life 人寿年金 nxyjL)!)0  
antecedent debt 先前的债项 r*6"'W>c6  
ante-dated cheque 倒填日期支票 H~[LJ5x  
anticipated expenditure 预期开支 #ox 9&  
anticipated net profit 预期纯利 VelB-vy&  
anticipated revenue 预期收入 >P\h,1  
anti-inflation measure 反通货膨胀措施 7`blGzP_  
anti-inflationary stance 反通货膨胀立场 PG6[l Hmi  
apparent deficit 表面赤字 R%b*EBZ  
apparent financial solvency 表面偿债能力 Jt2,LL:G  
apparent partner 表面合伙人 W&+y(Z-t  
application for personal assessment 个人入息课税申请书 1KTabj/C  
application of fund 资金应用 aJ:A%+1  
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 (VYR
!(17  
appointed actuary 委任精算师 U#;51_  
appointed auditor 委任核数师；委任审计师 `E} p77  
appointed trustee 委任的受托人 =PNdP  
appointer 委任人 _{6,.TN  
apportioned pro rata 按比例分摊 01LZE,.  
apportionment 分配；分摊 i1qS ns  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p-5Pas  
apportionment formula 分摊方程式 FOCoiocPi  
apportionment of estate duty 遗产税的分摊 x7
"z(rKl  
appraisal 估价；评估 i>Z|65  
appreciable growth 可观增长 cT-K@dg  
appreciable impact 显着影响 6P;o 6s  
appreciable increase 可观增长 4 ,p#:!  
appreciation 增值；升值 DeOXM=&z  
appreciation against other currencies 相对其他货币升值 n$.1Wk"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >j50 ;</  
appreciation tax 增值税 7$(_j<o`  
appropriation 拨款；拨用；拨付 (jM<T;4  
appropriation account 拨款帐目 aG
Pqh,<QD  
Appropriation Bill 拨款法案 |}_gA  
appropriation-in-aid system 补助拨款办法 |EF>Y9   
approved assets 核准资产 bnijM/73  
approved basket stock 认可一篮子证券 $d'CBsu|<  
approved budget 核准预算 N0=-7wMk(Z  
approved charitable donation 认可慈善捐款 \s =QiPK  
approved charitable institution 认可慈善机构 }*iAE>;  
approved currency 核准货币；认可货币 9;=q=O/  
approved estimates 核准预算 0jBKCu  
approved estimates of expenditure 核准开支预算 g-."sniP$g  
approved overseas insurer 核准海外保险人 'sj9[o@]  
approved overseas trust company 核准海外信托公司 W|;nJs:e  
approved pooled investment fund 核准汇集投资基金 U?8i'5)  
approved provident fund scheme 认可公积金计划 6 -]>]Hr-  
approved provision 核准拨款 SK's!m:r=  
approved redeemable share 核准可赎回股份 Q>kiVvc  
approved regional stock 认可地区性证券 c Qld$  
approved retirement scheme 认可退休金计划 hzaU8kb  
approved subordinated loan 核准附属贷款 Q"A_bdg5  
arbitrage 套戥；套汇；套利 ~\2;i]|  
arbitrageur 套戥者；套汇者 $zdd=.!KiK  
arbitrary amount 临时款项 [ L   
arrangement 措施；安排；协定 );=Q] >  
arrears 欠款 avlqDi1l  
arrears of pay 欠付薪酬 [!W5}=^H  
arrears of revenue 逾期未收税款；逾期未收的帐项 M9gOoYf,~  
articles of association 组织章程；组织细则；组织章程细则 J;S-+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aZ$/<|y~:_  
ascertainment of profit 确定利润 SGt5~Txj  
"Asia Clear" “亚洲结算系统”