[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 =DeHxPv}f  
allotment notice 股份配售通知；配股通知 = ]dz1~/  
allotment of shares 股份分配 XhHel|!g:  
allowable 可获宽免；免税的 Wto@u4  
allowable business loss 可扣除的营业亏损 1NE!=;VOl  
allowable expenses 可扣税的支出 y^EF<<\  
allowance 免税额；津贴；备抵；准备金 bQ|#_/?  
allowance for debts 债项的免税额 INN/VDsJ  
allowance for depreciation by wear and tear 耗损折旧免税额 =UI,+P:  
allowance for funeral expenses 殡殓费的免税额 -dc"N|.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 X~IRpzC  
allowance for repairs and outgoings 修葺及支出方面的免税额 w~cq% %  
allowance to debtor 给债务人的津贴 =hZ&66  
alteration of capital 资本更改 !0!P.Q8>&  
alternate trustee 候补受托人 "/ a*[_sV  
amalgamation 合并 X\c1q4oB[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <Y}"D Y t  
ambit of charges 征税范围；收费范围 r?Zy-yQ  
amended valuation 经修订的估值 Qwp\)jVi  
American Commodities Exchange 美国商品交易所 >Rl
0%!  
American Express Bank Limited 美国运通银行 %~~z96(  
American Stock Exchange 美国证券交易所 !9e\O5PmO  
amortization 摊销 i ECC@g@ a  
amount due from banks 存放银行同业的款项 ,Do$`yO+  
amount due from banks abroad 存放海外银行同业的款项 :uU]rBMo  
amount due from holding companies 控股公司欠款 m<,y-bQ*(  
amount due from local banks 存放本港银行同业的款项 &2P:A  
amount due to banks 银行同业的存款 VrnK)za*H  
amount due to banks abroad 海外银行同业的存款 c1)BGy
li  
amount due to holding companies 控股公司存款 =hOj8;2  
amount due to local banks 本港银行同业的存款 pR@GvweA  
amount due to outport banks 外埠银行同业的存款 k vue@  
amount for note issue 发行纸币的款额 3H\b N4  
amount of bond 担保契据的款额 `ohF?5J,  
amount of consideration 代价款额 G]m[S-  
amount of contribution 供款数额 c*M)DO`y;h  
amount of indebtedness 负债款额 F=*BvI"+  
amount of principal of the loan 贷款本金额 f<s'
prF  
amount of rates chargeable 应征差饷数额 X,iuz/Q  
amount of share capital 股本额 @2%VU#!m  
amount of sums assured 承保款额 )"i>R ~*  
amount of variation 变动幅度 ki*79d"$  
amount of vote 拨款数额 YQB]t=Ha  
amount payable 应付款额 kw}ISXz v  
amount receivable 应收款额 w/^0
tZ~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N#-kk3!Z;  
analysis 分析 xRTg [  
ancillary risk 附属风险 5wE !_ng>|  
annual account 周年帐目；周年帐目报表；年度决算；年结 r=P$iG'&  
annual accounting date 年结日期 kDceBs s  
annual allowance 每年免税额；年积金；年度津贴；年津 T`RQUJO  
annual balance 年度余额 yaYIgG  
annual disposable income 每年可动用收入 {%+3D,$)  
annual estimates 周年预算 $S)e"Po~5  
annual fee 年费 &]"_pc/>m  
annual general meeting 周年大会 :+
gCO!9Y  
annual growth rate 年增率；每年增长率 1TD&&EC  
annual long-term supplement 长期个案每年补助金 9bzYADLI  
annual pensionable emolument 可供计算退休金的年薪 v%l|S{>(  
annual report 年报  #LNB@E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ph!KL\  
annual return 周年报表；周年申报表；每年报税表格 pn_gq~5ng  
Annual Return Rules 《周年报表规则》 aP6%OI  
annual review of consumer prices 每年消费物价回顾 #`6OC)1J  
annual roll-forward basis 逐年延展方式 7,&]1+n  
annual salary 年薪 CSk  
annual statement 年度报表；年度决算表 x1hs19s  
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 YRM6\S)py  
annuitant 年金受益人 "|l oSf@  
annuity 年金 ^B"_b?b  
annuity contract 年金合约 |"tV["a  
annuity on human life 人寿年金 te)g',#lT  
antecedent debt 先前的债项 )/N Xh'  
ante-dated cheque 倒填日期支票 UNZVu~WnF  
anticipated expenditure 预期开支 h?pGw1Q  
anticipated net profit 预期纯利 ~]_jKe4W  
anticipated revenue 预期收入 pg}DC0a  
anti-inflation measure 反通货膨胀措施 L+0N@`nRF  
anti-inflationary stance 反通货膨胀立场 H@&"M%  
apparent deficit 表面赤字 CsST-qxg  
apparent financial solvency 表面偿债能力 :R|2z`b!  
apparent partner 表面合伙人 ]zM90$6  
application for personal assessment 个人入息课税申请书 /wCxf5q0  
application of fund 资金应用 ?;.+A4  
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 3z/O`z  
appointed actuary 委任精算师 YWBP'Mo  
appointed auditor 委任核数师；委任审计师 0?4^.N n3  
appointed trustee 委任的受托人 !PP?2Ax  
appointer 委任人 )*L?PT  
apportioned pro rata 按比例分摊 $GfxMt  
apportionment 分配；分摊 8KdcLN@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8-g$HXqs_#  
apportionment formula 分摊方程式 DrCfC[A~]  
apportionment of estate duty 遗产税的分摊 @ :  
appraisal 估价；评估 A`8}J4  
appreciable growth 可观增长 BKjPmrZ|  
appreciable impact 显着影响 &B5R
zz-'  
appreciable increase 可观增长 [r< Y0|l,m  
appreciation 增值；升值 Hd@T8 D*A  
appreciation against other currencies 相对其他货币升值 8'_ ]gfF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I8pxo7(-  
appreciation tax 增值税 RV@(&eM  
appropriation 拨款；拨用；拨付 +WEO]q?K  
appropriation account 拨款帐目 +VI0oo {Z  
Appropriation Bill 拨款法案 LF,c-Cv!jL  
appropriation-in-aid system 补助拨款办法 ~(doy@0M  
approved assets 核准资产 Z_ *ZUN?B  
approved basket stock 认可一篮子证券 * jNu?$  
approved budget 核准预算 1~ZHC[ `  
approved charitable donation 认可慈善捐款 ^~kFC/tQ  
approved charitable institution 认可慈善机构 %KVRiX  
approved currency 核准货币；认可货币 ?B31t9  
approved estimates 核准预算 + +RmaZ  
approved estimates of expenditure 核准开支预算 ^J=txsx  
approved overseas insurer 核准海外保险人 6 VJj(9 %  
approved overseas trust company 核准海外信托公司 [zt&8g  
approved pooled investment fund 核准汇集投资基金 9Qm{\  
approved provident fund scheme 认可公积金计划 KqIe8bi^G  
approved provision 核准拨款 5TW<1'u  
approved redeemable share 核准可赎回股份 a{YVz\?d}  
approved regional stock 认可地区性证券 VQJ5$4a&  
approved retirement scheme 认可退休金计划 |8?{JK sg  
approved subordinated loan 核准附属贷款 ?=o]Wx0(9  
arbitrage 套戥；套汇；套利 o\YdL2:X  
arbitrageur 套戥者；套汇者 w0>)y-  
arbitrary amount 临时款项 "Q!{8 9Y  
arrangement 措施；安排；协定 .\\#~r`t3  
arrears 欠款 FQ&VM 6_  
arrears of pay 欠付薪酬 .cK  
arrears of revenue 逾期未收税款；逾期未收的帐项 97 X60<  
articles of association 组织章程；组织细则；组织章程细则 dufHd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o~N-
x*
 
ascertainment of profit 确定利润 X~VZ61vNu  
"Asia Clear" “亚洲结算系统”