[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 bV:<%l]  
allotment notice 股份配售通知；配股通知 Na`> p H  
allotment of shares 股份分配 ]9_t
to!/  
allowable 可获宽免；免税的 v$\<L|  
allowable business loss 可扣除的营业亏损 S/Ic=  
allowable expenses 可扣税的支出 cZ%tJ(&\7X  
allowance 免税额；津贴；备抵；准备金 ;Q3[} ]su  
allowance for debts 债项的免税额 Bor_(eL^
 
allowance for depreciation by wear and tear 耗损折旧免税额 Ot.v%D`e 5  
allowance for funeral expenses 殡殓费的免税额 xd `MEOY  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #n&/v'!\  
allowance for repairs and outgoings 修葺及支出方面的免税额 h@JX?LzZS  
allowance to debtor 给债务人的津贴 #6~KO7}  
alteration of capital 资本更改 _zbIS&4  
alternate trustee 候补受托人 %1 RWF6  
amalgamation 合并 ?9?A)?O<j~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h[Sd3Z*  
ambit of charges 征税范围；收费范围 V~jp  
amended valuation 经修订的估值 eSIG+{;&  
American Commodities Exchange 美国商品交易所 %4` U' j  
American Express Bank Limited 美国运通银行 =84EX<B  
American Stock Exchange 美国证券交易所 "Plo[E  
amortization 摊销 E el*P M  
amount due from banks 存放银行同业的款项 /\Cf*cJ  
amount due from banks abroad 存放海外银行同业的款项 He8]Eb  
amount due from holding companies 控股公司欠款 >r X$E<B\  
amount due from local banks 存放本港银行同业的款项 RU#}!Kq  
amount due to banks 银行同业的存款 hrJ(][8  
amount due to banks abroad 海外银行同业的存款 s;Bh6
9  
amount due to holding companies 控股公司存款 @gqZiFM)  
amount due to local banks 本港银行同业的存款 3ouy-SQ  
amount due to outport banks 外埠银行同业的存款 q'trd};xR  
amount for note issue 发行纸币的款额 Fa`%MR1  
amount of bond 担保契据的款额 \{Q_\s &)  
amount of consideration 代价款额 %Unwh1VG  
amount of contribution 供款数额 vx7=I\1  
amount of indebtedness 负债款额 WnGi;AGH=1  
amount of principal of the loan 贷款本金额 -Sh&x  
amount of rates chargeable 应征差饷数额 tf54EIy5Y  
amount of share capital 股本额 0N)DHD?U  
amount of sums assured 承保款额 PI$i_3N  
amount of variation 变动幅度 QSzht$8  
amount of vote 拨款数额 (!b)<V*  
amount payable 应付款额 [QMN0#(h  
amount receivable 应收款额 jLn#%Ia}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3H<%\SYp  
analysis 分析 gT+wn-3  
ancillary risk 附属风险 n>,GmCo  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,%A|: T]  
annual accounting date 年结日期 G3
y8M|:  
annual allowance 每年免税额；年积金；年度津贴；年津 r"K!
]Vw  
annual balance 年度余额 lq.]@zlSO  
annual disposable income 每年可动用收入 RX{} UmU<  
annual estimates 周年预算 H;<>uELie  
annual fee 年费 f tl$P[T  
annual general meeting 周年大会 pdFO!A_t  
annual growth rate 年增率；每年增长率 GzaGTd.b  
annual long-term supplement 长期个案每年补助金 YH+(N  
annual pensionable emolument 可供计算退休金的年薪 ]Ue aXwaU  
annual report 年报 z}==6|{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 xR$T/]/  
annual return 周年报表；周年申报表；每年报税表格 569p/?  
Annual Return Rules 《周年报表规则》 "uL~D5!f  
annual review of consumer prices 每年消费物价回顾 yaG:}=.3  
annual roll-forward basis 逐年延展方式 SAitufS  
annual salary 年薪 !#%>,X#+  
annual statement 年度报表；年度决算表 zp:QcL"  
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 "doiD=b  
annuitant 年金受益人 s8's(*]  
annuity 年金 ckV\f({  
annuity contract 年金合约 6
~jAh@-  
annuity on human life 人寿年金 x8C\& ivn  
antecedent debt 先前的债项 qe(gKKA%q  
ante-dated cheque 倒填日期支票 6`6 / 2C$%  
anticipated expenditure 预期开支 }:0ru_F)(4  
anticipated net profit 预期纯利 pl[@U<8aw  
anticipated revenue 预期收入 9MO=f^f-  
anti-inflation measure 反通货膨胀措施 ?+yM3As9_V  
anti-inflationary stance 反通货膨胀立场 rZ n@i  
apparent deficit 表面赤字 LauGT* z!  
apparent financial solvency 表面偿债能力 u23_*W\  
apparent partner 表面合伙人 oR~d<^z(  
application for personal assessment 个人入息课税申请书 ){)
-}M  
application of fund 资金应用 L#'XN H "  
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 rp"5176  
appointed actuary 委任精算师 cK\ u  
appointed auditor 委任核数师；委任审计师 i5Sya]FN  
appointed trustee 委任的受托人 1,h:|  
appointer 委任人 %,~\,+NP  
apportioned pro rata 按比例分摊 #C.  
apportionment 分配；分摊 \\13n4fAv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $v#`2S(7  
apportionment formula 分摊方程式 opm_ |0  
apportionment of estate duty 遗产税的分摊 } LC  
appraisal 估价；评估 ^$% Sg//  
appreciable growth 可观增长 Ye$j43b  
appreciable impact 显着影响 ?ZGsh7<k  
appreciable increase 可观增长 /W*Z.  
appreciation 增值；升值 5rbb ,*  
appreciation against other currencies 相对其他货币升值 P%Vq#5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H#V&5|K%  
appreciation tax 增值税 :] U\{;q2  
appropriation 拨款；拨用；拨付 | ?vm.zp  
appropriation account 拨款帐目 L~;(M6Jp  
Appropriation Bill 拨款法案 u_+iH$zA
 
appropriation-in-aid system 补助拨款办法 T\$i=,_$  
approved assets 核准资产 d8agM/F*/  
approved basket stock 认可一篮子证券 &wY$G! P  
approved budget 核准预算 >P@V D" U  
approved charitable donation 认可慈善捐款 ^<-r57pz  
approved charitable institution 认可慈善机构 6hd<ys?  
approved currency 核准货币；认可货币 9)W &y i  
approved estimates 核准预算 a9p:k ]{  
approved estimates of expenditure 核准开支预算 ?$ )5NQB%  
approved overseas insurer 核准海外保险人 ,e9M%VIu6[  
approved overseas trust company 核准海外信托公司 M
Ir+4L  
approved pooled investment fund 核准汇集投资基金 Ic_NQ<8  
approved provident fund scheme 认可公积金计划 ti%RE:*  
approved provision 核准拨款 "|1iz2L  
approved redeemable share 核准可赎回股份 3Ji$igL  
approved regional stock 认可地区性证券 AnX<\7bc}  
approved retirement scheme 认可退休金计划 9NU0K2S  
approved subordinated loan 核准附属贷款 hchG\i  
arbitrage 套戥；套汇；套利 v ;}s`P\"  
arbitrageur 套戥者；套汇者 >O24#!9XW  
arbitrary amount 临时款项 ;9h;oB@  
arrangement 措施；安排；协定 LOi}\O8  
arrears 欠款 .S-)  
arrears of pay 欠付薪酬 KfBT'6t  
arrears of revenue 逾期未收税款；逾期未收的帐项 [H<TcT8  
articles of association 组织章程；组织细则；组织章程细则 VS Dua.  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f4Y)GO<R]  
ascertainment of profit 确定利润 X)~wB7_0G  
"Asia Clear" “亚洲结算系统”