[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 OF'y]W&  
allotment notice 股份配售通知；配股通知 ,-#8/9ts  
allotment of shares 股份分配 >8+:{NW  
allowable 可获宽免；免税的 yZ=wT,Y  
allowable business loss 可扣除的营业亏损 hb'S!N5m  
allowable expenses 可扣税的支出 x; 2tmof=L  
allowance 免税额；津贴；备抵；准备金 }8Tr M0q8  
allowance for debts 债项的免税额 e*. l6H/B  
allowance for depreciation by wear and tear 耗损折旧免税额 ^@e4mO  
allowance for funeral expenses 殡殓费的免税额 0q(}nv  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I|] ~f[xI  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,cD(s(6+  
allowance to debtor 给债务人的津贴 3 4CqLPg8  
alteration of capital 资本更改 XhjH68S(  
alternate trustee 候补受托人 -bT1Qh X  
amalgamation 合并 4% )I[-sH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^c" wgRHc<  
ambit of charges 征税范围；收费范围 0@ []l{N  
amended valuation 经修订的估值 `8xt!8Z$  
American Commodities Exchange 美国商品交易所 +m kub}<a  
American Express Bank Limited 美国运通银行 HTuv_kE  
American Stock Exchange 美国证券交易所 FjD`bhw-  
amortization 摊销 C;#vW FE  
amount due from banks 存放银行同业的款项 [=imF^=3Vb  
amount due from banks abroad 存放海外银行同业的款项 ^%tmHDNL.  
amount due from holding companies 控股公司欠款 raRb K8CQ  
amount due from local banks 存放本港银行同业的款项 YNV4w{>FD  
amount due to banks 银行同业的存款 kKwb)i  
amount due to banks abroad 海外银行同业的存款 yUcWX bT@  
amount due to holding companies 控股公司存款 8%v1[Wi  
amount due to local banks 本港银行同业的存款 45fk+#  
amount due to outport banks 外埠银行同业的存款 'N#,,d/G  
amount for note issue 发行纸币的款额 Xi`K`Cu+  
amount of bond 担保契据的款额 ousvsP%'  
amount of consideration 代价款额 nS'hdeoW  
amount of contribution 供款数额 CU'$JF  
amount of indebtedness 负债款额 fH[Yc>(oj  
amount of principal of the loan 贷款本金额 H.#<&5 f  
amount of rates chargeable 应征差饷数额 $/sIdFZi  
amount of share capital 股本额 k!-(Qfz  
amount of sums assured 承保款额 D0NSzCHx  
amount of variation 变动幅度 -)_"7}|u5  
amount of vote 拨款数额 T@0\z1,~S  
amount payable 应付款额 9D,`9L5-=  
amount receivable 应收款额 *mH+
+3h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H0tjBnu   
analysis 分析 Kv3cKNvu~  
ancillary risk 附属风险 co^kP##Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 Q@zD'G>  
annual accounting date 年结日期 ;s m )f  
annual allowance 每年免税额；年积金；年度津贴；年津  vU(2[  
annual balance 年度余额 %!Z9: +;B  
annual disposable income 每年可动用收入 hJ[Z~PC\T0  
annual estimates 周年预算 rbfP6t:c3  
annual fee 年费 i! 5zHn  
annual general meeting 周年大会 zyb
>PEd.  
annual growth rate 年增率；每年增长率 t@dv$W2 "  
annual long-term supplement 长期个案每年补助金 fHK`u'  
annual pensionable emolument 可供计算退休金的年薪 =y)e&bj  
annual report 年报 BVAxeXO  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F2jZ3[P  
annual return 周年报表；周年申报表；每年报税表格 hfzmv~*  
Annual Return Rules 《周年报表规则》 h8#14?  
annual review of consumer prices 每年消费物价回顾 N,N9K  
annual roll-forward basis 逐年延展方式 -js:R+C528  
annual salary 年薪 K)!yOa'fH  
annual statement 年度报表；年度决算表 S+aXlb  
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 a'3|EWS ?  
annuitant 年金受益人 Q7uhz5oZ  
annuity 年金 a B(_ZX'L  
annuity contract 年金合约 h+ixl#:  
annuity on human life 人寿年金 XNODDH  
antecedent debt 先前的债项 \C<|yD  
ante-dated cheque 倒填日期支票 IpX.ube  
anticipated expenditure 预期开支 n."vCP}O+  
anticipated net profit 预期纯利 ;Ih:$"$!  
anticipated revenue 预期收入 A{3VTe4TV  
anti-inflation measure 反通货膨胀措施 Ll4/P[7:?  
anti-inflationary stance 反通货膨胀立场 tkQ #mipAj  
apparent deficit 表面赤字 prJ]uH,  
apparent financial solvency 表面偿债能力 <UI^~Azc#  
apparent partner 表面合伙人 r57CyO  
application for personal assessment 个人入息课税申请书 :zN{>,sC  
application of fund 资金应用 0^ ?:Zds  
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 :2+,?#W  
appointed actuary 委任精算师 Yi?X|
"\`  
appointed auditor 委任核数师；委任审计师 v[-.]b*5A$  
appointed trustee 委任的受托人 -B+Pl*  
appointer 委任人 ollJ#i9  
apportioned pro rata 按比例分摊 yDmNPk/  
apportionment 分配；分摊 }2@Aj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OFcLh  
apportionment formula 分摊方程式 *2nQZ^c.  
apportionment of estate duty 遗产税的分摊 'IVNqfC)u  
appraisal 估价；评估 >ucVrLm,X  
appreciable growth 可观增长 j6Msbq[  
appreciable impact 显着影响 k9]M=eO  
appreciable increase 可观增长 e+'PRVc  
appreciation 增值；升值 z`)i"O]-K_  
appreciation against other currencies 相对其他货币升值 &`]
Lg?J  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "$@>n(w  
appreciation tax 增值税 e u{  
appropriation 拨款；拨用；拨付 $@WqM$  
appropriation account 拨款帐目 j` RuK  
Appropriation Bill 拨款法案 }K<% h  
appropriation-in-aid system 补助拨款办法 p]z< 43O$  
approved assets 核准资产 h!@ t8R  
approved basket stock 认可一篮子证券 l:' 0  
approved budget 核准预算 "#<P--E9  
approved charitable donation 认可慈善捐款 [9}D
+k F  
approved charitable institution 认可慈善机构 _f^JXd,7v  
approved currency 核准货币；认可货币 ,tZJSfHB  
approved estimates 核准预算 JI"&3H")g%  
approved estimates of expenditure 核准开支预算 q$#5>5&  
approved overseas insurer 核准海外保险人 NFYo@kX> G  
approved overseas trust company 核准海外信托公司 )uG7 DR  
approved pooled investment fund 核准汇集投资基金 `1O<UJX  
approved provident fund scheme 认可公积金计划 HV*Dl$  
approved provision 核准拨款 Ln&'5D#  
approved redeemable share 核准可赎回股份 whoM$  &  
approved regional stock 认可地区性证券 1]DPy+  
approved retirement scheme 认可退休金计划 r2t|,%%N7  
approved subordinated loan 核准附属贷款 ]H%SGQPn  
arbitrage 套戥；套汇；套利 Ll2yJ .C4  
arbitrageur 套戥者；套汇者 @ OSSqH  
arbitrary amount 临时款项
\Uz7ar#,  
arrangement 措施；安排；协定 utH/E7^8  
arrears 欠款 M&93TQU-  
arrears of pay 欠付薪酬 ca@?-)  
arrears of revenue 逾期未收税款；逾期未收的帐项 L4Nn:9b  
articles of association 组织章程；组织细则；组织章程细则 B\<;e  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [wLK*9@&  
ascertainment of profit 确定利润 {Yt@H

 
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