[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 *_YH}U  
allotment notice 股份配售通知；配股通知 K!AA4!eUzM  
allotment of shares 股份分配 w3i74C& 0  
allowable 可获宽免；免税的 <c5g-*V:  
allowable business loss 可扣除的营业亏损 DN%JT [7  
allowable expenses 可扣税的支出 !'!\>x$  
allowance 免税额；津贴；备抵；准备金 "KF ]s.  
allowance for debts 债项的免税额 7 2i&-`&4  
allowance for depreciation by wear and tear 耗损折旧免税额 4-HBXG9#/  
allowance for funeral expenses 殡殓费的免税额 k@9hth2Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p%iZ6H>G  
allowance for repairs and outgoings 修葺及支出方面的免税额 x [vbi  
allowance to debtor 给债务人的津贴 N[-$*F,:_  
alteration of capital 资本更改 VN09g&  
alternate trustee 候补受托人 , 2
U  
amalgamation 合并 9b6U]z,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gcI<bY  
ambit of charges 征税范围；收费范围 Mi NEf  
amended valuation 经修订的估值 )Ko~6.:5H  
American Commodities Exchange 美国商品交易所 @ o<OI  
American Express Bank Limited 美国运通银行 g?iZ RM  
American Stock Exchange 美国证券交易所 cjtcEW  
amortization 摊销 ;Tk/}Od!VN  
amount due from banks 存放银行同业的款项 djoP`r  
amount due from banks abroad 存放海外银行同业的款项 hVyeHbx  
amount due from holding companies 控股公司欠款 H/*sl
qL  
amount due from local banks 存放本港银行同业的款项 'b"7Lzp2  
amount due to banks 银行同业的存款 6J- /%  
amount due to banks abroad 海外银行同业的存款 'A3*[e|OS  
amount due to holding companies 控股公司存款 %
<8?$-[  
amount due to local banks 本港银行同业的存款 ' Hj([N  
amount due to outport banks 外埠银行同业的存款 t
(vyi  
amount for note issue 发行纸币的款额 -`\n/"#X6i  
amount of bond 担保契据的款额 uMm`j?Y23q  
amount of consideration 代价款额 fHwS12SB  
amount of contribution 供款数额 a;a1>1  
amount of indebtedness 负债款额 jZ"j_=o@  
amount of principal of the loan 贷款本金额 89KFZ[.}]  
amount of rates chargeable 应征差饷数额 ?N9Z;_&^.  
amount of share capital 股本额 QxbG-B^)=  
amount of sums assured 承保款额 2zbn8tO  
amount of variation 变动幅度 d~6UJ
=]@8  
amount of vote 拨款数额 ?.-+U~  
amount payable 应付款额 <3ep5`1   
amount receivable 应收款额 Myn51pczl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U)iBeYW:  
analysis 分析 X%og}Cfi  
ancillary risk 附属风险 7wY0JS$fz  
annual account 周年帐目；周年帐目报表；年度决算；年结 1:yil9.\*  
annual accounting date 年结日期 xEq?[M  
annual allowance 每年免税额；年积金；年度津贴；年津 pKLNBR|  
annual balance 年度余额 KRR)pT  
annual disposable income 每年可动用收入 yK"HHdYTV  
annual estimates 周年预算 f`rI]v|@  
annual fee 年费 M17+F?27M  
annual general meeting 周年大会 f8UJ3vB  
annual growth rate 年增率；每年增长率 lSoAw-@At8  
annual long-term supplement 长期个案每年补助金 .qf~t/o  
annual pensionable emolument 可供计算退休金的年薪 x
<aR|r  
annual report 年报 NU'2QSU8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (["V( $  
annual return 周年报表；周年申报表；每年报税表格 ugj I$u  
Annual Return Rules 《周年报表规则》 0k_3]Li=(  
annual review of consumer prices 每年消费物价回顾 ]R!Y Ru  
annual roll-forward basis 逐年延展方式 p Djt\R<f  
annual salary 年薪 +~:OUR*>  
annual statement 年度报表；年度决算表 .h/2-pQ>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ePR9r}  
annuitant 年金受益人 8$RiFD,  
annuity 年金 zmu+un"\j  
annuity contract 年金合约 WuI$   
annuity on human life 人寿年金 e%)MI AS0  
antecedent debt 先前的债项 *5XOYb?'v.  
ante-dated cheque 倒填日期支票 &Cm]*$?  
anticipated expenditure 预期开支 >[nR$8_J-l  
anticipated net profit 预期纯利 7 _"G@h  
anticipated revenue 预期收入 Y]`o-
dV  
anti-inflation measure 反通货膨胀措施 q<^MC/]  
anti-inflationary stance 反通货膨胀立场 ]Nssn\X7  
apparent deficit 表面赤字 RFSwX*!  
apparent financial solvency 表面偿债能力 ,h/l-#KS  
apparent partner 表面合伙人 2 p }I  
application for personal assessment 个人入息课税申请书 tv~Y5e&8  
application of fund 资金应用 rR/{Yx4  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 M^e}w!U  
appointed actuary 委任精算师 rXBCM  
appointed auditor 委任核数师；委任审计师 c/j+aj0.v  
appointed trustee 委任的受托人 1D!MXYgm1b  
appointer 委任人 6]?W&r|0I  
apportioned pro rata 按比例分摊 ^B}q@/KV  
apportionment 分配；分摊 e^x%d[sU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W1LR ,:$  
apportionment formula 分摊方程式 $Xu/P5  
apportionment of estate duty 遗产税的分摊 M0?%r`  
appraisal 估价；评估 bI(8Um6m  
appreciable growth 可观增长 _7qa~7?f  
appreciable impact 显着影响 Jf#-OlEQ  
appreciable increase 可观增长 !)`*e>] x  
appreciation 增值；升值 1_
;{1O+B  
appreciation against other currencies 相对其他货币升值 fz8 41 <Y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VfDa>zV3  
appreciation tax 增值税 \P"Ol\@  
appropriation 拨款；拨用；拨付 ~6O~Fth  
appropriation account 拨款帐目 p*T[(\8{n  
Appropriation Bill 拨款法案 oSjYp(h:  
appropriation-in-aid system 补助拨款办法 =}I=s@  
approved assets 核准资产 Eht8~"fj  
approved basket stock 认可一篮子证券 q\gbjci   
approved budget 核准预算 |QR9#Iv  
approved charitable donation 认可慈善捐款 3^$=XrD  
approved charitable institution 认可慈善机构 u i$4  
approved currency 核准货币；认可货币 Nz*,m'-1e  
approved estimates 核准预算 M)Z! W3  
approved estimates of expenditure 核准开支预算 S,avvY.U
\  
approved overseas insurer 核准海外保险人 8TU(5:xJo  
approved overseas trust company 核准海外信托公司 vg"*%K$a  
approved pooled investment fund 核准汇集投资基金 p-w:l*-`  
approved provident fund scheme 认可公积金计划 B[#n,ay  
approved provision 核准拨款 knpdECq&k  
approved redeemable share 核准可赎回股份 0jPUDkH*  
approved regional stock 认可地区性证券 \[)SK`cwd  
approved retirement scheme 认可退休金计划 Y%|dM/a`  
approved subordinated loan 核准附属贷款 (#)XRm{t  
arbitrage 套戥；套汇；套利 $A/?evJi8R  
arbitrageur 套戥者；套汇者 Gxxz4   
arbitrary amount 临时款项 - yBj7F|  
arrangement 措施；安排；协定 ^|hVFM2  
arrears 欠款 7|
_2@4-W6  
arrears of pay 欠付薪酬 c6h+8QS  
arrears of revenue 逾期未收税款；逾期未收的帐项 JY;u<xl  
articles of association 组织章程；组织细则；组织章程细则 Q7d@+C  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5v`lCu]  
ascertainment of profit 确定利润 _%\%  
"Asia Clear" “亚洲结算系统”