[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 eX@L3BKp  
allotment notice 股份配售通知；配股通知 (o3 Iy  
allotment of shares 股份分配 %|s+jeUDn|  
allowable 可获宽免；免税的 2UGsYQn  
allowable business loss 可扣除的营业亏损 2eMTx wt*S  
allowable expenses 可扣税的支出 fb^fVSh>  
allowance 免税额；津贴；备抵；准备金 MEB it  
allowance for debts 债项的免税额 <b,~:9*?  
allowance for depreciation by wear and tear 耗损折旧免税额 pz"0J_xDM  
allowance for funeral expenses 殡殓费的免税额 @)J+,tg/7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U&O: _>~  
allowance for repairs and outgoings 修葺及支出方面的免税额 )1X#*mCxk  
allowance to debtor 给债务人的津贴 E>l~-PaZY  
alteration of capital 资本更改 /?SLdW  
alternate trustee 候补受托人 t!RiUZAo  
amalgamation 合并 {<<U^<6}  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1GzAG;UUo6  
ambit of charges 征税范围；收费范围 6}r`/?"A1  
amended valuation 经修订的估值 *}P~P$q%  
American Commodities Exchange 美国商品交易所 B}^w_
C2  
American Express Bank Limited 美国运通银行 yPq'( PV  
American Stock Exchange 美国证券交易所 |\pbir  
amortization 摊销 t 5 G9!Nn  
amount due from banks 存放银行同业的款项 | Bi!  
amount due from banks abroad 存放海外银行同业的款项 Bve.C  
amount due from holding companies 控股公司欠款 .V,@k7U,V  
amount due from local banks 存放本港银行同业的款项 vN;mPd~g  
amount due to banks 银行同业的存款 
KCs[/]  
amount due to banks abroad 海外银行同业的存款 B_.%i+ZZ  
amount due to holding companies 控股公司存款 ;+"+3  
amount due to local banks 本港银行同业的存款 eio4k-  
amount due to outport banks 外埠银行同业的存款 ]
q4rlT.i  
amount for note issue 发行纸币的款额 4<BjC[@~Z{  
amount of bond 担保契据的款额 Yw-G'  
amount of consideration 代价款额 <7~'; K  
amount of contribution 供款数额 z4N*b"QF  
amount of indebtedness 负债款额
AIZ]jq  
amount of principal of the loan 贷款本金额 >7 ="8  
amount of rates chargeable 应征差饷数额 %^jMj2  
amount of share capital 股本额 L
Gn:c;  
amount of sums assured 承保款额 7'Mm205\  
amount of variation 变动幅度 ?`?)QE8  
amount of vote 拨款数额 ff^=Ruf$  
amount payable 应付款额 ~sh`r{
0  
amount receivable 应收款额 gw!vlwC&T  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7<*yS310
 
analysis 分析 s%W C/ZK  
ancillary risk 附属风险 ')cMiX\v  
annual account 周年帐目；周年帐目报表；年度决算；年结 ;0Tx-8l  
annual accounting date 年结日期 HAa;hb  
annual allowance 每年免税额；年积金；年度津贴；年津 u ,KD4{!  
annual balance 年度余额 .6Pw|xu`Pw  
annual disposable income 每年可动用收入 ln6d<; M5  
annual estimates 周年预算 F1yqxWHeo  
annual fee 年费 Te[n,\Nb  
annual general meeting 周年大会 %$.3V#?  
annual growth rate 年增率；每年增长率 BI%$c~wS  
annual long-term supplement 长期个案每年补助金 'd9INz.  
annual pensionable emolument 可供计算退休金的年薪 8]9%*2"!  
annual report 年报 $|@ (  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZpQ)IHA.  
annual return 周年报表；周年申报表；每年报税表格 2fL;-\!y(  
Annual Return Rules 《周年报表规则》 oG_~q w|h  
annual review of consumer prices 每年消费物价回顾 3ca (i/c  
annual roll-forward basis 逐年延展方式 ZQV6xoN;r  
annual salary 年薪 C&
(N I  
annual statement 年度报表；年度决算表 (,0(   
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 9dx/hFA  
annuitant 年金受益人 D9H?:pmv?  
annuity 年金 &O
H={Au  
annuity contract 年金合约 vbZ}Z3f_  
annuity on human life 人寿年金 X aMJDa|M  
antecedent debt 先前的债项 ,? ^ p(w  
ante-dated cheque 倒填日期支票 uxr #QA  
anticipated expenditure 预期开支 s;ls qQk  
anticipated net profit 预期纯利 H&-zZc4\  
anticipated revenue 预期收入 M/"I2m   
anti-inflation measure 反通货膨胀措施 [M=7M}f;  
anti-inflationary stance 反通货膨胀立场 (@fHl=! Za  
apparent deficit 表面赤字 VY7[)  
apparent financial solvency 表面偿债能力 k%WTJbuG<)  
apparent partner 表面合伙人 I&x= ;   
application for personal assessment 个人入息课税申请书 8}O lL,fP  
application of fund 资金应用 -lY6|79bF  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 W{ q U  
appointed actuary 委任精算师 
'a@/vx&J  
appointed auditor 委任核数师；委任审计师 gCB |DY  
appointed trustee 委任的受托人 I;wp':  
appointer 委任人 AP?R"%  
apportioned pro rata 按比例分摊 f.KN-f8<F  
apportionment 分配；分摊 Ng2twfSl$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,l\-xSM  
apportionment formula 分摊方程式 2K/4Rf0;  
apportionment of estate duty 遗产税的分摊 (x;@%:3j$  
appraisal 估价；评估 m[~y@7AK<  
appreciable growth 可观增长 ,/Z%@-rF  
appreciable impact 显着影响 ,is3&9  
appreciable increase 可观增长 EE06h-ns  
appreciation 增值；升值 #A JDWelD  
appreciation against other currencies 相对其他货币升值 - =)H{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 y51e%n$  
appreciation tax 增值税 \ C+~m  
appropriation 拨款；拨用；拨付 z]_wjYn Z  
appropriation account 拨款帐目 Nk? ^1n$  
Appropriation Bill 拨款法案 $r@zs'N  
appropriation-in-aid system 补助拨款办法 |\pj;XU  
approved assets 核准资产 <l
Pm1/8  
approved basket stock 认可一篮子证券 <KL,G};0pm  
approved budget 核准预算 |4;Fd9q^m  
approved charitable donation 认可慈善捐款 ct Z uA+  
approved charitable institution 认可慈善机构 On9A U:\  
approved currency 核准货币；认可货币 $]/{[@5  
approved estimates 核准预算 O`IQ(,yef  
approved estimates of expenditure 核准开支预算 t&C1Oo}=3  
approved overseas insurer 核准海外保险人 & p  
approved overseas trust company 核准海外信托公司 /L g)i\R;  
approved pooled investment fund 核准汇集投资基金 S6Q  
approved provident fund scheme 认可公积金计划 5}l[>lF  
approved provision 核准拨款 AUG#_HE]k  
approved redeemable share 核准可赎回股份 [.7d<oY  
approved regional stock 认可地区性证券 ~D j8z+^  
approved retirement scheme 认可退休金计划 n,y ZRY  
approved subordinated loan 核准附属贷款 {T$9?`h~M  
arbitrage 套戥；套汇；套利 y@S$^jk.  
arbitrageur 套戥者；套汇者 !GjQPAW  
arbitrary amount 临时款项 ]g3JZF-  
arrangement 措施；安排；协定 i+ ?^ 8#  
arrears 欠款 gV's=c
Q  
arrears of pay 欠付薪酬  ~d.Y& b  
arrears of revenue 逾期未收税款；逾期未收的帐项 Ju@c~Xm  
articles of association 组织章程；组织细则；组织章程细则 nfbR P t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *a M=Z+  
ascertainment of profit 确定利润 L\J;J%fz.  
"Asia Clear" “亚洲结算系统”