[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 >GUTno$J  
allotment notice 股份配售通知；配股通知 K_3ZJ  
allotment of shares 股份分配 TaT&x_v^~a  
allowable 可获宽免；免税的 b;l%1x9r  
allowable business loss 可扣除的营业亏损 O8o18m8UH  
allowable expenses 可扣税的支出 cA2]VL.r>C  
allowance 免税额；津贴；备抵；准备金 P@?CQvMx  
allowance for debts 债项的免税额 `BD`pa7.%  
allowance for depreciation by wear and tear 耗损折旧免税额 \0*LfVr;P  
allowance for funeral expenses 殡殓费的免税额 e)"cm;BJ^P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O9)8a]  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~vFo 0k(  
allowance to debtor 给债务人的津贴 pBkPn+@  
alteration of capital 资本更改 rnE'gH(V'  
alternate trustee 候补受托人 gXMkI$ab  
amalgamation 合并 ek!N eu>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \_bX2Lg  
ambit of charges 征税范围；收费范围 >,vuC4v-  
amended valuation 经修订的估值 r |/9Dn%  
American Commodities Exchange 美国商品交易所 <~w#sIh  
American Express Bank Limited 美国运通银行 =x>k:l~s  
American Stock Exchange 美国证券交易所 WpZ^R;eK  
amortization 摊销 (p!AX
<=z  
amount due from banks 存放银行同业的款项 .`XA6e(8KR  
amount due from banks abroad 存放海外银行同业的款项 cTp +M L  
amount due from holding companies 控股公司欠款 do 7{  
amount due from local banks 存放本港银行同业的款项 -N eF6  
amount due to banks 银行同业的存款 ZrS!R[  
amount due to banks abroad 海外银行同业的存款 ERjf.7)d  
amount due to holding companies 控股公司存款 sNVD"M,  
amount due to local banks 本港银行同业的存款 +i =78  
amount due to outport banks 外埠银行同业的存款 th,qq  
amount for note issue 发行纸币的款额 rfoCYsX'  
amount of bond 担保契据的款额 g*M3;G  
amount of consideration 代价款额 H#E0S>Jw|  
amount of contribution 供款数额 Qafg/JU  
amount of indebtedness 负债款额 "o^zOU  
amount of principal of the loan 贷款本金额 Rim}DfO/  
amount of rates chargeable 应征差饷数额 + aFjtb  
amount of share capital 股本额 f *vziC<m  
amount of sums assured 承保款额 qcF{Kex"  
amount of variation 变动幅度 Xy+|D#b  
amount of vote 拨款数额 'P#I<?vB  
amount payable 应付款额 [f}1w
Z*  
amount receivable 应收款额 v( B4Bz2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 add-]
2`  
analysis 分析 iy9]Y5b   
ancillary risk 附属风险 =fPO0Ot;  
annual account 周年帐目；周年帐目报表；年度决算；年结 w?q"%F;/  
annual accounting date 年结日期 (k~c]N)v  
annual allowance 每年免税额；年积金；年度津贴；年津 \Y $NGB=2[  
annual balance 年度余额 9HP--Z=  
annual disposable income 每年可动用收入 ;r']"JmF,  
annual estimates 周年预算 /xzL!~g`6<  
annual fee 年费 {Xj%JE[V  
annual general meeting 周年大会 Wwz{98,K  
annual growth rate 年增率；每年增长率 xj<SnrrC]u  
annual long-term supplement 长期个案每年补助金 &Is%I<'o  
annual pensionable emolument 可供计算退休金的年薪 y6oDbwke  
annual report 年报 _?"J.
i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Lsdu:+-  
annual return 周年报表；周年申报表；每年报税表格 ",m5}mk:4  
Annual Return Rules 《周年报表规则》 ghl9gFFj  
annual review of consumer prices 每年消费物价回顾 o%a$m9I  
annual roll-forward basis 逐年延展方式 `U
R.Rn/x  
annual salary 年薪 3^Y-P8.zdB  
annual statement 年度报表；年度决算表 4]GyuY  
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 mqL+W  
annuitant 年金受益人 DI\sq8J^  
annuity 年金 xjpW<-)MLf  
annuity contract 年金合约 ~08v]j q  
annuity on human life 人寿年金 Sy_M!`B  
antecedent debt 先前的债项 *QX$Mo^E  
ante-dated cheque 倒填日期支票 7^F?key?  
anticipated expenditure 预期开支 OZ6%AUot   
anticipated net profit 预期纯利 ]nh)FMo  
anticipated revenue 预期收入 >/*\xg&J  
anti-inflation measure 反通货膨胀措施 VbjFQ@[l!  
anti-inflationary stance 反通货膨胀立场 e_I 8J j4  
apparent deficit 表面赤字 K5$ y  
apparent financial solvency 表面偿债能力 z,tax`O  
apparent partner 表面合伙人 >Vvc55z  
application for personal assessment 个人入息课税申请书 o>YRKb  
application of fund 资金应用 3]i1M%'i  
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 |*b8-a8<  
appointed actuary 委任精算师 cQny)2k*x  
appointed auditor 委任核数师；委任审计师 ?=l(29tH  
appointed trustee 委任的受托人 Sv ,_G'  
appointer 委任人 rZEu@6
3  
apportioned pro rata 按比例分摊 s5.2gu|"%  
apportionment 分配；分摊 & Lw| t_y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (:1j-  
apportionment formula 分摊方程式 ;3!TOY"j;e  
apportionment of estate duty 遗产税的分摊 -[=`bHo  
appraisal 估价；评估 ? =,tcN  
appreciable growth 可观增长 Z+?j8(:n  
appreciable impact 显着影响 G4i&:0  
appreciable increase 可观增长 7>nA;F 8_  
appreciation 增值；升值 R?W8l5CIk  
appreciation against other currencies 相对其他货币升值 z)26Ahm TV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L4!$bB~L-  
appreciation tax 增值税 S%4K-I  
appropriation 拨款；拨用；拨付 mXr)lA  
appropriation account 拨款帐目 Umq m5*P(  
Appropriation Bill 拨款法案 Lv_>cFJ}[  
appropriation-in-aid system 补助拨款办法 &^EkM  
approved assets 核准资产 iG;6e
~p  
approved basket stock 认可一篮子证券 UX?_IgJh<"  
approved budget 核准预算 K"pfp !Y  
approved charitable donation 认可慈善捐款 V;m3=k0U  
approved charitable institution 认可慈善机构 (<ejJPWT  
approved currency 核准货币；认可货币 by {~gu  
approved estimates 核准预算 6V)#Yf  
approved estimates of expenditure 核准开支预算 Na=q(OKN  
approved overseas insurer 核准海外保险人 A1|:$tED+2  
approved overseas trust company 核准海外信托公司 6jn<YR E-  
approved pooled investment fund 核准汇集投资基金 43eGfp'  
approved provident fund scheme 认可公积金计划 "x{S3v4Rb5  
approved provision 核准拨款 &(K* TB|Om  
approved redeemable share 核准可赎回股份 0zd1:*KR,  
approved regional stock 认可地区性证券  -x7L8Wj  
approved retirement scheme 认可退休金计划 Z'EZPuZ!'  
approved subordinated loan 核准附属贷款 xZkLN5I{  
arbitrage 套戥；套汇；套利 .JzO f[g5  
arbitrageur 套戥者；套汇者 P =h2Z,2  
arbitrary amount 临时款项 (i`DUF'#y  
arrangement 措施；安排；协定 I=1tf;Bsi  
arrears 欠款 1}(g =S  
arrears of pay 欠付薪酬 htjJ0>
&  
arrears of revenue 逾期未收税款；逾期未收的帐项 A`@we  
articles of association 组织章程；组织细则；组织章程细则 !v^D j']  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QKVZ![Y!s  
ascertainment of profit 确定利润 lU@ni(69d  
"Asia Clear" “亚洲结算系统”