[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 B'lWs;  
allotment notice 股份配售通知；配股通知 F(Pe@ #)A  
allotment of shares 股份分配 tUDOL-Tv  
allowable 可获宽免；免税的 |K,9EM
3  
allowable business loss 可扣除的营业亏损 1*Yf[;L  
allowable expenses 可扣税的支出 6 GO7[?U<  
allowance 免税额；津贴；备抵；准备金 B=jJ+R  
allowance for debts 债项的免税额 [YpS mEn}Y  
allowance for depreciation by wear and tear 耗损折旧免税额 +5JCbT@y  
allowance for funeral expenses 殡殓费的免税额 S>/p6}3]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z+@aQ@75  
allowance for repairs and outgoings 修葺及支出方面的免税额 VL?ubt<  
allowance to debtor 给债务人的津贴 <_dyUiT$J  
alteration of capital 资本更改 {W)Kz_  
alternate trustee 候补受托人 " 2Dz5L1v  
amalgamation 合并 5IOOVYl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M$B
9?N6  
ambit of charges 征税范围；收费范围 <%8j#@OdZ  
amended valuation 经修订的估值 J{ P<^<m_  
American Commodities Exchange 美国商品交易所 >8"oO[U5>  
American Express Bank Limited 美国运通银行 N/p9Ws  
American Stock Exchange 美国证券交易所 Vl%AN;o  
amortization 摊销 osoreo;V^  
amount due from banks 存放银行同业的款项 eB%KXPhMm  
amount due from banks abroad 存放海外银行同业的款项 r`qMif '  
amount due from holding companies 控股公司欠款 wc*5s7_  
amount due from local banks 存放本港银行同业的款项 p EuZsQ  
amount due to banks 银行同业的存款 O#7ONQfBO  
amount due to banks abroad 海外银行同业的存款 Kyt.[" p  
amount due to holding companies 控股公司存款 5bY
U(]  
amount due to local banks 本港银行同业的存款 GbFLu` Iu  
amount due to outport banks 外埠银行同业的存款 : ^F+mQN  
amount for note issue 发行纸币的款额
CC0@RU  
amount of bond 担保契据的款额 `MAee8u'  
amount of consideration 代价款额 ?l!L )!2  
amount of contribution 供款数额 #=V%S 2~  
amount of indebtedness 负债款额 ng0IR
J:3  
amount of principal of the loan 贷款本金额
m2E$[g  
amount of rates chargeable 应征差饷数额 %<lfe<;^t  
amount of share capital 股本额 >@KQ )p' `  
amount of sums assured 承保款额 ([R}s/)$  
amount of variation 变动幅度 rbiNp6AdL  
amount of vote 拨款数额 M#LQz~E  
amount payable 应付款额 WPygmti}Be  
amount receivable 应收款额 'YIFHn$!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X,:pT\G  
analysis 分析 *%l&'+   
ancillary risk 附属风险 l=8)_z;~D  
annual account 周年帐目；周年帐目报表；年度决算；年结 "u~l+aW0  
annual accounting date 年结日期 ]sjYxe  
annual allowance 每年免税额；年积金；年度津贴；年津 %Koc^ pb)  
annual balance 年度余额 7}OzTup  
annual disposable income 每年可动用收入 QWH1xId  
annual estimates 周年预算 M[}EVt~  
annual fee 年费 $/90('D  
annual general meeting 周年大会 (JH LWAH  
annual growth rate 年增率；每年增长率 l>`N+ pZ$  
annual long-term supplement 长期个案每年补助金 ?Z0T9e<  
annual pensionable emolument 可供计算退休金的年薪 d"<Q}Ay  
annual report 年报 ]:i :QiYD  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /+l3 BeL  
annual return 周年报表；周年申报表；每年报税表格 pJrc\`D  
Annual Return Rules 《周年报表规则》 @'C f<wns  
annual review of consumer prices 每年消费物价回顾 mr6/d1af_  
annual roll-forward basis 逐年延展方式 _P 0,UgZz  
annual salary 年薪 W{O:j  
annual statement 年度报表；年度决算表 no- Lx-x  
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 1@q~(1-o  
annuitant 年金受益人 @
qmONQ eb  
annuity 年金 ]as_7  
annuity contract 年金合约 F]]np&UV.  
annuity on human life 人寿年金 E/|]xKG  
antecedent debt 先前的债项 cN0|! nm*  
ante-dated cheque 倒填日期支票 }d dwL  
anticipated expenditure 预期开支 :*gYzk8  
anticipated net profit 预期纯利 #qXE[%  
anticipated revenue 预期收入 Xt~`EN  
anti-inflation measure 反通货膨胀措施 ^
wPKqu)^  
anti-inflationary stance 反通货膨胀立场 Qmle0ae  
apparent deficit 表面赤字 %ANo^~8  
apparent financial solvency 表面偿债能力 #u~s,F$De  
apparent partner 表面合伙人 )W95 )]  
application for personal assessment 个人入息课税申请书 [
/hS5TG|7  
application of fund 资金应用 K-IXAdx  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "u5Hm ^H  
appointed actuary 委任精算师 &o{I9MD  
appointed auditor 委任核数师；委任审计师 +N5#EpW  
appointed trustee 委任的受托人 p.^mOkpt  
appointer 委任人 C`+g:qT  
apportioned pro rata 按比例分摊 Bzn{~&i?W:  
apportionment 分配；分摊 ez=$]cln  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nkTH#WTfR  
apportionment formula 分摊方程式 /tl/%:U*.  
apportionment of estate duty 遗产税的分摊 @iK=1\-2  
appraisal 估价；评估 Mnyg:y*=  
appreciable growth 可观增长 H1_XEcaM+*  
appreciable impact 显着影响 \bY
uAE1q  
appreciable increase 可观增长 QLH&WF  
appreciation 增值；升值 }1 ]/dCv  
appreciation against other currencies 相对其他货币升值 )QE7 $|s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yaD<jc(O  
appreciation tax 增值税 >Z?fX  
appropriation 拨款；拨用；拨付 r`XIn#o  
appropriation account 拨款帐目 [tsi8r=T  
Appropriation Bill 拨款法案 Ou</{l /  
appropriation-in-aid system 补助拨款办法 Nv "R'Pps  
approved assets 核准资产 J2Y-D'*s  
approved basket stock 认可一篮子证券 In^MZ)?  
approved budget 核准预算 x3=W{Fv@4  
approved charitable donation 认可慈善捐款 35z]pn%L  
approved charitable institution 认可慈善机构 Cj%SW <v|  
approved currency 核准货币；认可货币 r \H+=2E'  
approved estimates 核准预算 @?iLz7SPk  
approved estimates of expenditure 核准开支预算 /:v+:-lU  
approved overseas insurer 核准海外保险人 jcHs!   
approved overseas trust company 核准海外信托公司 geU-T\1[l  
approved pooled investment fund 核准汇集投资基金 8^M5k%P
 
approved provident fund scheme 认可公积金计划 (A O]f fBU  
approved provision 核准拨款 eO;i1>  
approved redeemable share 核准可赎回股份 |0FRKD]  
approved regional stock 认可地区性证券 ?g|K"P<1  
approved retirement scheme 认可退休金计划 [ 1B F8:  
approved subordinated loan 核准附属贷款 B+S &vV  
arbitrage 套戥；套汇；套利 #m?GBr%k  
arbitrageur 套戥者；套汇者 DfwxPt#
 
arbitrary amount 临时款项 I2kqA5>)j  
arrangement 措施；安排；协定 q"ba~@<BEl  
arrears 欠款 =2uE\6Fl,  
arrears of pay 欠付薪酬 {6Lkh  
arrears of revenue 逾期未收税款；逾期未收的帐项 \DBoe:0~  
articles of association 组织章程；组织细则；组织章程细则 {dvrj<?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^;+lsEW  
ascertainment of profit 确定利润 %AW5\ EX  
"Asia Clear" “亚洲结算系统”