[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 C$t.C rxx  
allotment notice 股份配售通知；配股通知 V07VwVD  
allotment of shares 股份分配 hAlPl<BO#V  
allowable 可获宽免；免税的 3Qk/ Ll  
allowable business loss 可扣除的营业亏损 [0wP\{%  
allowable expenses 可扣税的支出 <c(&T<$  
allowance 免税额；津贴；备抵；准备金 ^K"ZJ6?+1  
allowance for debts 债项的免税额 ry
kj2/O  
allowance for depreciation by wear and tear 耗损折旧免税额 'V1!&Q6  
allowance for funeral expenses 殡殓费的免税额 X8i[fk1.R  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hRa\1Jt>a  
allowance for repairs and outgoings 修葺及支出方面的免税额 =pyVn_dg  
allowance to debtor 给债务人的津贴 [z^Od  
alteration of capital 资本更改 ~Po\ En  
alternate trustee 候补受托人 qg|Ox*_od"  
amalgamation 合并 p%tE v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4Q@\h=r  
ambit of charges 征税范围；收费范围 D/e&7^iK  
amended valuation 经修订的估值 ;4l -M2  
American Commodities Exchange 美国商品交易所 X=JFWzC  
American Express Bank Limited 美国运通银行 )dqR<)  
American Stock Exchange 美国证券交易所 ?vMK'"  
amortization 摊销 "oHp.$+K  
amount due from banks 存放银行同业的款项 /9P^{OZ;y  
amount due from banks abroad 存放海外银行同业的款项 ::v;)VdX+*  
amount due from holding companies 控股公司欠款 u2Y N[|V  
amount due from local banks 存放本港银行同业的款项 Nd
o}Tk!  
amount due to banks 银行同业的存款 eU`
;L[  
amount due to banks abroad 海外银行同业的存款 :,jPNuOA  
amount due to holding companies 控股公司存款 EG%I1F%  
amount due to local banks 本港银行同业的存款 0T(O'v}.  
amount due to outport banks 外埠银行同业的存款 cD5w| rm?i  
amount for note issue 发行纸币的款额 cT\Ov P*_  
amount of bond 担保契据的款额 bAN10U  
amount of consideration 代价款额 3'.! +
#  
amount of contribution 供款数额 vz- 9<w;>a  
amount of indebtedness 负债款额 ={\![{L  
amount of principal of the loan 贷款本金额 EK^JLvyT  
amount of rates chargeable 应征差饷数额 "pOqd8>]  
amount of share capital 股本额 ?0 HR(N(z!  
amount of sums assured 承保款额 @<|6{N<  
amount of variation 变动幅度 0K&_D)  
amount of vote 拨款数额 @8QFP 3\1  
amount payable 应付款额 d:A\<F  
amount receivable 应收款额 Yd[U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pi|\0lH6W  
analysis 分析 W&HF?w}s  
ancillary risk 附属风险 3xRM 1GgO  
annual account 周年帐目；周年帐目报表；年度决算；年结 3gC\{y!8  
annual accounting date 年结日期 km9Gwg/zT  
annual allowance 每年免税额；年积金；年度津贴；年津 {F<)z%^  
annual balance 年度余额 -)p@BtMS  
annual disposable income 每年可动用收入 hT.4t,wa8  
annual estimates 周年预算 ,NjX&A@  
annual fee 年费 th5 X?so  
annual general meeting 周年大会 O'"YJ,  
annual growth rate 年增率；每年增长率 r;c' NqP  
annual long-term supplement 长期个案每年补助金 Y=AH%Gy9)  
annual pensionable emolument 可供计算退休金的年薪 ,?C|.5  
annual report 年报 | -JI`!7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 c' "#q)  
annual return 周年报表；周年申报表；每年报税表格 0PYvey }[  
Annual Return Rules 《周年报表规则》 %=laY_y G  
annual review of consumer prices 每年消费物价回顾 W,xi>5k  
annual roll-forward basis 逐年延展方式 XPar_8I  
annual salary 年薪 3X,]=f@_  
annual statement 年度报表；年度决算表 TFAYVK~  
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 W/#KX}4  
annuitant 年金受益人 f+*J ue  
annuity 年金
`)0Rv|?  
annuity contract 年金合约 {CW1t5$*  
annuity on human life 人寿年金 ,Y`'myL8W  
antecedent debt 先前的债项 aeEw#  
ante-dated cheque 倒填日期支票 O]c=Yyl  
anticipated expenditure 预期开支 `6|i&w:b  
anticipated net profit 预期纯利 =6.8bZT\
 
anticipated revenue 预期收入 b{Z^)u2X  
anti-inflation measure 反通货膨胀措施 xR\D(FLVS  
anti-inflationary stance 反通货膨胀立场 m"96:v  
apparent deficit 表面赤字 f 1sy9nQs  
apparent financial solvency 表面偿债能力 l0qdk#v  
apparent partner 表面合伙人 k\sc }z8X  
application for personal assessment 个人入息课税申请书 xnJjCEZ  
application of fund 资金应用 j)g_*\tQ  
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 C!oS=qK?]  
appointed actuary 委任精算师 6H(fk1E  
appointed auditor 委任核数师；委任审计师 ;b, -$A  
appointed trustee 委任的受托人 hubfK~  
appointer 委任人 m -:8jA?  
apportioned pro rata 按比例分摊 vpZu.#5c  
apportionment 分配；分摊 EJWOXxU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :iP>z}h  
apportionment formula 分摊方程式 p:DL:^zx  
apportionment of estate duty 遗产税的分摊 ) B-MPuB  
appraisal 估价；评估 s`$NW^']
 
appreciable growth 可观增长 o0zc}mm  
appreciable impact 显着影响 XkMs
  
appreciable increase 可观增长 _myg._[  
appreciation 增值；升值 KzEuPJ?  
appreciation against other currencies 相对其他货币升值 <'PR;g^#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Tns?mQ  
appreciation tax 增值税 g*:ae;GP  
appropriation 拨款；拨用；拨付 "Y
"t2l_n  
appropriation account 拨款帐目 >yV)d/  
Appropriation Bill 拨款法案 W&fW5af
9  
appropriation-in-aid system 补助拨款办法 >i^y;
5  
approved assets 核准资产 dzjBUD  
approved basket stock 认可一篮子证券 \zk?$'d  
approved budget 核准预算 kx "hWG4  
approved charitable donation 认可慈善捐款 l 'AK  
approved charitable institution 认可慈善机构 [;>zqNy  
approved currency 核准货币；认可货币 _n-VgPRn  
approved estimates 核准预算 Sqp;/&Ji  
approved estimates of expenditure 核准开支预算 Ze[g0"  
approved overseas insurer 核准海外保险人 fhBO~o+K>  
approved overseas trust company 核准海外信托公司 yt/20a  
approved pooled investment fund 核准汇集投资基金 sDLVYD  
approved provident fund scheme 认可公积金计划 ]`#xR*a  
approved provision 核准拨款 uM6CG0  
approved redeemable share 核准可赎回股份 /|4Q9=  
approved regional stock 认可地区性证券 W~XV  
approved retirement scheme 认可退休金计划 9_M H  
approved subordinated loan 核准附属贷款 ^kCk^D-Gz  
arbitrage 套戥；套汇；套利 J~_L4*Jw  
arbitrageur 套戥者；套汇者 [ 4?cM\_u@  
arbitrary amount 临时款项 KuIt[oM  
arrangement 措施；安排；协定 g|&.v2 '  
arrears 欠款 fZka%[B  
arrears of pay 欠付薪酬 ?$"x^=te7  
arrears of revenue 逾期未收税款；逾期未收的帐项 Hrd5p+j  
articles of association 组织章程；组织细则；组织章程细则 H(5S Kv5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]p4`7@@)*  
ascertainment of profit 确定利润 ..P=D <'f  
"Asia Clear" “亚洲结算系统”