[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 }(-2a*Z;Y  
allotment notice 股份配售通知；配股通知 \'[C_+;X  
allotment of shares 股份分配 c'Mi9,q  
allowable 可获宽免；免税的 'v?"TZ  
allowable business loss 可扣除的营业亏损 z!> H^v  
allowable expenses 可扣税的支出 XxeyGs^%9  
allowance 免税额；津贴；备抵；准备金 1*vt\,G  
allowance for debts 债项的免税额 WPXLN'w+  
allowance for depreciation by wear and tear 耗损折旧免税额 Rk(2|I  
allowance for funeral expenses 殡殓费的免税额 7!r)[2l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3^x C
=++  
allowance for repairs and outgoings 修葺及支出方面的免税额 @+EO3-X5  
allowance to debtor 给债务人的津贴 k}tTl 2  
alteration of capital 资本更改 H7&bUt/  
alternate trustee 候补受托人 z(
$h7TZ$  
amalgamation 合并 g*a|QBj%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !c#~g0H+  
ambit of charges 征税范围；收费范围 Z?AX  
amended valuation 经修订的估值 azT@S=,  
American Commodities Exchange 美国商品交易所  {=A8kgt  
American Express Bank Limited 美国运通银行 $ 1< ~J  
American Stock Exchange 美国证券交易所 9d8bh4[  
amortization 摊销 XeRbn  
amount due from banks 存放银行同业的款项 blHJhB&8  
amount due from banks abroad 存放海外银行同业的款项 %hO/2u  
amount due from holding companies 控股公司欠款 p^/6Rb"e  
amount due from local banks 存放本港银行同业的款项 ^+b ??K  
amount due to banks 银行同业的存款 ,{rm< M.)  
amount due to banks abroad 海外银行同业的存款 stcbM  
amount due to holding companies 控股公司存款 |WMP_sGn  
amount due to local banks 本港银行同业的存款 >ngP\&\  
amount due to outport banks 外埠银行同业的存款 +\@}IKWl-?  
amount for note issue 发行纸币的款额 L-V+`![{  
amount of bond 担保契据的款额 Th%2pwvER  
amount of consideration 代价款额 JS{trqc1d  
amount of contribution 供款数额 hnD=DLW $  
amount of indebtedness 负债款额 2S#|[wq(  
amount of principal of the loan 贷款本金额 N 
sNk  
amount of rates chargeable 应征差饷数额 W]l&mr  
amount of share capital 股本额 [flx/ E  
amount of sums assured 承保款额 hErO.ad1o  
amount of variation 变动幅度 -Uu65m~:{k  
amount of vote 拨款数额 @Fs2J_v  
amount payable 应付款额 6'YsSde".  
amount receivable 应收款额 b0n " J`  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IJz=SV  
analysis 分析 f 3t&Bcw$  
ancillary risk 附属风险 0Xx& Z8E  
annual account 周年帐目；周年帐目报表；年度决算；年结 @GrQ/F7  
annual accounting date 年结日期 $Lx2!Zy
 
annual allowance 每年免税额；年积金；年度津贴；年津 m.0:
R  
annual balance 年度余额 Tu*"+*r>s  
annual disposable income 每年可动用收入 2zQ62t}  
annual estimates 周年预算 ?r"QJa>  
annual fee 年费 <1xs ya[e  
annual general meeting 周年大会 /Q*o6Gys0  
annual growth rate 年增率；每年增长率 t=B>t S.hO  
annual long-term supplement 长期个案每年补助金 K[/sVaPZ  
annual pensionable emolument 可供计算退休金的年薪 ,y%4QvG7a  
annual report 年报 X6`F<H`
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 t7].33%\  
annual return 周年报表；周年申报表；每年报税表格 i=mk#.j~  
Annual Return Rules 《周年报表规则》 wx2EMr  
annual review of consumer prices 每年消费物价回顾 $ &III  
annual roll-forward basis 逐年延展方式 ZT'VF~  
annual salary 年薪 !da[#zK  
annual statement 年度报表；年度决算表 THcK,`lX@  
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 We51s^(  
annuitant 年金受益人 'Bc{N^  
annuity 年金 b IZ uZF>*  
annuity contract 年金合约 Sh(Ws2b7  
annuity on human life 人寿年金 QgZ`~  
antecedent debt 先前的债项 LFHzd@Y7
"  
ante-dated cheque 倒填日期支票 07FS|>DM'Z  
anticipated expenditure 预期开支 g$P<`.  
anticipated net profit 预期纯利 YrRD3P.P  
anticipated revenue 预期收入 :#I7);ol  
anti-inflation measure 反通货膨胀措施 !Ic{lB   
anti-inflationary stance 反通货膨胀立场 F )|0U~  
apparent deficit 表面赤字 g4"0:^/  
apparent financial solvency 表面偿债能力 oI2YJ2?Je8  
apparent partner 表面合伙人 R<-u`uXnP  
application for personal assessment 个人入息课税申请书 ML9nfB^z!  
application of fund 资金应用 `mt.=d  
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 9]E;en NQ  
appointed actuary 委任精算师 dH8^\s .F  
appointed auditor 委任核数师；委任审计师 HC[)):S*  
appointed trustee 委任的受托人 %DqPRl.Gu  
appointer 委任人 Eh{]so  
apportioned pro rata 按比例分摊 o fw0_)!Q  
apportionment 分配；分摊 W:z?w2{VI(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Jx
lU=7cF  
apportionment formula 分摊方程式 xP+HdA2X  
apportionment of estate duty 遗产税的分摊 ^qgOgu  
appraisal 估价；评估 72;4  
appreciable growth 可观增长 sb^%eUU])  
appreciable impact 显着影响 !rwe|"8m?u  
appreciable increase 可观增长 aOWfu^&H:  
appreciation 增值；升值 <R%]9#re  
appreciation against other currencies 相对其他货币升值 f:)%+)U<Xm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n:i?4'-}  
appreciation tax 增值税 VUD ?iv7  
appropriation 拨款；拨用；拨付 (ZI 11[e{  
appropriation account 拨款帐目 b7nER]R  
Appropriation Bill 拨款法案 [LcHO] _^M  
appropriation-in-aid system 补助拨款办法 g OnVN6  
approved assets 核准资产 (w+d
B8)X  
approved basket stock 认可一篮子证券 N9s ,..  
approved budget 核准预算 $: %U`46%s  
approved charitable donation 认可慈善捐款 \KpSYX1  
approved charitable institution 认可慈善机构 =5PNH2  
approved currency 核准货币；认可货币 )X dpzWod  
approved estimates 核准预算 Pn;Tg7oz  
approved estimates of expenditure 核准开支预算 ;K+'J0  
approved overseas insurer 核准海外保险人 2:>|zmh_  
approved overseas trust company 核准海外信托公司  ,m^@S  
approved pooled investment fund 核准汇集投资基金 9N?BWv}  
approved provident fund scheme 认可公积金计划 P{{pp<tX*&  
approved provision 核准拨款 n,.ZLuBEX  
approved redeemable share 核准可赎回股份 Q:/BC= ~  
approved regional stock 认可地区性证券 TAl#V7PF}  
approved retirement scheme 认可退休金计划 $cUTe  
approved subordinated loan 核准附属贷款 $2?10}
mrx  
arbitrage 套戥；套汇；套利 k;AV'r  
arbitrageur 套戥者；套汇者 kOycS  
arbitrary amount 临时款项 =@UgCu>=  
arrangement 措施；安排；协定 .S{Q }S  
arrears 欠款 /%'>?8/  
arrears of pay 欠付薪酬 Sjogv  
arrears of revenue 逾期未收税款；逾期未收的帐项 H$j`75#u?-  
articles of association 组织章程；组织细则；组织章程细则 /1Q i9uit  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S@N:Cj  
ascertainment of profit 确定利润 w N-np3k  
"Asia Clear" “亚洲结算系统”