[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 DK=cVpN%s  
allotment notice 股份配售通知；配股通知 B*~5)}1op  
allotment of shares 股份分配 u`olW%C/T  
allowable 可获宽免；免税的 ^Ve<>b  
allowable business loss 可扣除的营业亏损 4<cz--g  
allowable expenses 可扣税的支出 ZR$'u%+g'  
allowance 免税额；津贴；备抵；准备金 5Q 'i2*j  
allowance for debts 债项的免税额 ^v9|%^ug  
allowance for depreciation by wear and tear 耗损折旧免税额 FuX 8v  
allowance for funeral expenses 殡殓费的免税额 I _i6-<c.Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;NV'W]  
allowance for repairs and outgoings 修葺及支出方面的免税额 O[9-:,B{w  
allowance to debtor 给债务人的津贴 :Vg}V"QR  
alteration of capital 资本更改 55t\Bms{  
alternate trustee 候补受托人 eQO#Qso]  
amalgamation 合并 #'OaKt?Z)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #a| L3zR5v  
ambit of charges 征税范围；收费范围 o5\b'hR*#  
amended valuation 经修订的估值 M,3wmW&d6  
American Commodities Exchange 美国商品交易所 `(0LK%w  
American Express Bank Limited 美国运通银行 kl1Y] ?z}  
American Stock Exchange 美国证券交易所 qQxz(}REu9  
amortization 摊销 ~#}Dx :HH  
amount due from banks 存放银行同业的款项 8u2+tB  
amount due from banks abroad 存放海外银行同业的款项 I8H%=Kb?9  
amount due from holding companies 控股公司欠款 2JmZ
{  
amount due from local banks 存放本港银行同业的款项 j%<}jw[2  
amount due to banks 银行同业的存款 4R>zPEo  
amount due to banks abroad 海外银行同业的存款 bg?"I
Lpk  
amount due to holding companies 控股公司存款 gM>=%/.  
amount due to local banks 本港银行同业的存款 5&CDHc7Oj  
amount due to outport banks 外埠银行同业的存款 {dPgf  
amount for note issue 发行纸币的款额 ]WJfgN4  
amount of bond 担保契据的款额 /?"8-0d  
amount of consideration 代价款额 +VEU:1Gt  
amount of contribution 供款数额 ">dq0gD  
amount of indebtedness 负债款额 ,J mbqOV?!  
amount of principal of the loan 贷款本金额 #$\fh;!W  
amount of rates chargeable 应征差饷数额 r^HAaGpC  
amount of share capital 股本额 :9l51oE7  
amount of sums assured 承保款额 "`A:(<x  
amount of variation 变动幅度 ;]CVb`d  
amount of vote 拨款数额 >+cVs:  
amount payable 应付款额 %' L;FPxB  
amount receivable 应收款额 dMl+ko  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tJ&5tNl  
analysis 分析 oJ*1>7[J  
ancillary risk 附属风险 (#(Or  
annual account 周年帐目；周年帐目报表；年度决算；年结 H L<s@kEZ  
annual accounting date 年结日期 Nq8@Nyp  
annual allowance 每年免税额；年积金；年度津贴；年津 TTI81:fku  
annual balance 年度余额 0)uYizJce  
annual disposable income 每年可动用收入 MM{_Ur7Q  
annual estimates 周年预算 %
U`xu.  
annual fee 年费 F.q|x|9j  
annual general meeting 周年大会 =l
r)gj  
annual growth rate 年增率；每年增长率 \tJFAc  
annual long-term supplement 长期个案每年补助金 6R}j-1 <n  
annual pensionable emolument 可供计算退休金的年薪 p4X{"Z\mn  
annual report 年报 "oc$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0?Yz]+{C  
annual return 周年报表；周年申报表；每年报税表格 5b#QYu  
Annual Return Rules 《周年报表规则》 lx,`hl%  
annual review of consumer prices 每年消费物价回顾 }dSFAKI2dM  
annual roll-forward basis 逐年延展方式 i4Z4xTn  
annual salary 年薪 ;5|1M8]=0  
annual statement 年度报表；年度决算表 SKXBrD=-  
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 =N.!k Vkl  
annuitant 年金受益人 qFRdg V>8  
annuity 年金 ;Fl<v@9  
annuity contract 年金合约 +6W(z3($  
annuity on human life 人寿年金 Ruh)^g  
antecedent debt 先前的债项 B(HT.%r^A  
ante-dated cheque 倒填日期支票 +p:Y=>bTj  
anticipated expenditure 预期开支 3" Vd==oK~  
anticipated net profit 预期纯利 0.(<'!"y  
anticipated revenue 预期收入 x%BF{Sw  
anti-inflation measure 反通货膨胀措施 :iY$82wQ  
anti-inflationary stance 反通货膨胀立场 OOy}]uYF`  
apparent deficit 表面赤字 "-i#BjZl/  
apparent financial solvency 表面偿债能力 Wr|G:(kw\!  
apparent partner 表面合伙人 J?712=9  
application for personal assessment 个人入息课税申请书 wODvc9p}]  
application of fund 资金应用 v"1Po_`  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9q4_j  
appointed actuary 委任精算师 H:oQ  
appointed auditor 委任核数师；委任审计师 -6EK#!+  
appointed trustee 委任的受托人 [ x>  
appointer 委任人 8:g!w:$x  
apportioned pro rata 按比例分摊 (6xDu.u?A  
apportionment 分配；分摊 :\}U9QfCw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -@bp4Z=  
apportionment formula 分摊方程式 RtF8A5ys  
apportionment of estate duty 遗产税的分摊 F&@|M(  
appraisal 估价；评估 o42`z>~  
appreciable growth 可观增长 r?p{LF  
appreciable impact 显着影响 ,ECAan/@  
appreciable increase 可观增长 i2F(G H?p[  
appreciation 增值；升值 C|e+0aW  
appreciation against other currencies 相对其他货币升值 |XcH]7Ai"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SPwPCI1?  
appreciation tax 增值税 12gw#J/)9h  
appropriation 拨款；拨用；拨付 "n- pl  
appropriation account 拨款帐目 Q-('5a19J  
Appropriation Bill 拨款法案 QUP|FIpZ  
appropriation-in-aid system 补助拨款办法 % !W%#U0  
approved assets 核准资产 \|+/0USn  
approved basket stock 认可一篮子证券
M<oA<#IW  
approved budget 核准预算 cC6z,0`3  
approved charitable donation 认可慈善捐款 #EwK"S~  
approved charitable institution 认可慈善机构 {\We72!  
approved currency 核准货币；认可货币 z}APR@?`n8  
approved estimates 核准预算 Ml`vx  
approved estimates of expenditure 核准开支预算 sJ6a7A8)  
approved overseas insurer 核准海外保险人 k,_i#9X  
approved overseas trust company 核准海外信托公司 X4I]9t\  
approved pooled investment fund 核准汇集投资基金 6"%qv`.Fp  
approved provident fund scheme 认可公积金计划 1_3?R}$Wl  
approved provision 核准拨款 /yK"t<p  
approved redeemable share 核准可赎回股份 ,ep9V,+|  
approved regional stock 认可地区性证券 M_&4]\PkCy  
approved retirement scheme 认可退休金计划  i
G-N  
approved subordinated loan 核准附属贷款 w6U @tW  
arbitrage 套戥；套汇；套利 R+Lk~X^*l'  
arbitrageur 套戥者；套汇者 0zV 4`y  
arbitrary amount 临时款项 5c;En6W  
arrangement 措施；安排；协定 JD&U}dJ  
arrears 欠款 5; f\0<-  
arrears of pay 欠付薪酬 8A/>JD3^  
arrears of revenue 逾期未收税款；逾期未收的帐项 oFyeH )!  
articles of association 组织章程；组织细则；组织章程细则 Q7k.+2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9.-47|-9C  
ascertainment of profit 确定利润 x u,htx  
"Asia Clear" “亚洲结算系统”