[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 &~SPDiu.t  
allotment notice 股份配售通知；配股通知 z|5Sy.H>  
allotment of shares 股份分配 GOII B  
allowable 可获宽免；免税的 A3Lfh6O  
allowable business loss 可扣除的营业亏损 i7UE9Nyl*  
allowable expenses 可扣税的支出 jwe
^(U  
allowance 免税额；津贴；备抵；准备金 n= +K$R  
allowance for debts 债项的免税额 PU\?eA  
allowance for depreciation by wear and tear 耗损折旧免税额 2 u{"R  
allowance for funeral expenses 殡殓费的免税额 _K#LOSMfj/  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IB sQaxt.  
allowance for repairs and outgoings 修葺及支出方面的免税额 CI~P3"`]  
allowance to debtor 给债务人的津贴 XC D&Im  
alteration of capital 资本更改 >n^| eAH  
alternate trustee 候补受托人 2Y`C\u  
amalgamation 合并 1l(_SD;90t  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 av.L%l&d  
ambit of charges 征税范围；收费范围 s:fy *6=[Z  
amended valuation 经修订的估值 L#|,_j=9  
American Commodities Exchange 美国商品交易所 +F9)+wT~;q  
American Express Bank Limited 美国运通银行 zxV,v*L)  
American Stock Exchange 美国证券交易所 vp>,}nx4  
amortization 摊销 k^vsQ'TD  
amount due from banks 存放银行同业的款项 iLy
J7zby  
amount due from banks abroad 存放海外银行同业的款项 @/w($w"  
amount due from holding companies 控股公司欠款 fF"\$Ny  
amount due from local banks 存放本港银行同业的款项 O6[,K1,  
amount due to banks 银行同业的存款 x<
S
?"  
amount due to banks abroad 海外银行同业的存款 j 1yW{  
amount due to holding companies 控股公司存款 {);S6F$[3  
amount due to local banks 本港银行同业的存款 jYv`kt  
amount due to outport banks 外埠银行同业的存款 0CTUcVM#9  
amount for note issue 发行纸币的款额 t5qNfiKC  
amount of bond 担保契据的款额 C]xKdPQj%  
amount of consideration 代价款额 PZDj)x_%B&  
amount of contribution 供款数额 X;hV+|Bo  
amount of indebtedness 负债款额 Tr} r` %  
amount of principal of the loan 贷款本金额 <H,q( :pM  
amount of rates chargeable 应征差饷数额 <DM /"^*  
amount of share capital 股本额 g
iDe  
amount of sums assured 承保款额 !='?+Ysxs  
amount of variation 变动幅度 $GR 3tLzK:  
amount of vote 拨款数额 SS/9fT"[  
amount payable 应付款额 ZE!dg^-L  
amount receivable 应收款额 dCF!.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #})OnM^],  
analysis 分析 O=9mLI6  
ancillary risk 附属风险 !D_Qat  
annual account 周年帐目；周年帐目报表；年度决算；年结 Fk(+S:{yQ  
annual accounting date 年结日期 ZP]l%6\.  
annual allowance 每年免税额；年积金；年度津贴；年津 3V,$FS]  
annual balance 年度余额 ~Lyy7B9  
annual disposable income 每年可动用收入 2}ttCm  
annual estimates 周年预算 xw)$).yc  
annual fee 年费 ["N)=d|LS  
annual general meeting 周年大会 aQzu[N  
annual growth rate 年增率；每年增长率 ?_!} lg  
annual long-term supplement 长期个案每年补助金 }! jk  
annual pensionable emolument 可供计算退休金的年薪 p\7(`0?8VN  
annual report 年报 ~BSIp .  
Annual Report on the Consumer Price Index 《消费物价指数年报》 z^KMYvH g  
annual return 周年报表；周年申报表；每年报税表格 y" (-O%Pe  
Annual Return Rules 《周年报表规则》 s Y^#I  
annual review of consumer prices 每年消费物价回顾 &<s[(w!%%  
annual roll-forward basis 逐年延展方式 }i"\?M  
annual salary 年薪 vw;GbQH(  
annual statement 年度报表；年度决算表 7B|ddi7Q>  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r&u&$"c  
annuitant 年金受益人 M[C9P.O%w  
annuity 年金 /4]<ro67E6  
annuity contract 年金合约 w;LIP!T#  
annuity on human life 人寿年金 ~w&_l57  
antecedent debt 先前的债项 v*Fr#I0U  
ante-dated cheque 倒填日期支票 x8#bd{  
anticipated expenditure 预期开支 ?8g*"&cn  
anticipated net profit 预期纯利 y)s+/Teb  
anticipated revenue 预期收入 4H<@da}  
anti-inflation measure 反通货膨胀措施 ,-C%+S
C  
anti-inflationary stance 反通货膨胀立场 yc#0c[ZQu  
apparent deficit 表面赤字 &.> 2@  
apparent financial solvency 表面偿债能力 U]aH4N  
apparent partner 表面合伙人 ]dx6E6A,  
application for personal assessment 个人入息课税申请书 }#~DX!Sj  
application of fund 资金应用 3C+!Y
#F  
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 q&j4PR{  
appointed actuary 委任精算师 <6 LpsM}  
appointed auditor 委任核数师；委任审计师 O%1X[  
appointed trustee 委任的受托人 eQiK\iDS  
appointer 委任人 j~|pSu.<  
apportioned pro rata 按比例分摊 N^)\+*tf1  
apportionment 分配；分摊 z qM:'x*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zdL"PF  
apportionment formula 分摊方程式 <B }4}-}  
apportionment of estate duty 遗产税的分摊 !9B`  
appraisal 估价；评估 @w%{yzr%  
appreciable growth 可观增长 +@U}gk;#c  
appreciable impact 显着影响 S? -6hGA j  
appreciable increase 可观增长 [VD)DO5  
appreciation 增值；升值 d".Xp4}f  
appreciation against other currencies 相对其他货币升值 *8ZaG]L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pj~Ao+  
appreciation tax 增值税 cc*xHv^  
appropriation 拨款；拨用；拨付 jkzC^aG  
appropriation account 拨款帐目 8PR1RCJ  
Appropriation Bill 拨款法案 NrHh(:  
appropriation-in-aid system 补助拨款办法 7a,/DI2o  
approved assets 核准资产 u%o2BLx  
approved basket stock 认可一篮子证券 H=_ Wio  
approved budget 核准预算 9S.J%*F7  
approved charitable donation 认可慈善捐款 8?YWE62  
approved charitable institution 认可慈善机构 h{J=Rq  
approved currency 核准货币；认可货币 ^an3&  
approved estimates 核准预算 $KmhG1*s  
approved estimates of expenditure 核准开支预算 jjT|@
\-u  
approved overseas insurer 核准海外保险人 1<Z~Gw4  
approved overseas trust company 核准海外信托公司 4 Qo(Wl
 
approved pooled investment fund 核准汇集投资基金 w7(jSPB  
approved provident fund scheme 认可公积金计划 f  _ O  
approved provision 核准拨款 ~{8X$ xs  
approved redeemable share 核准可赎回股份 k*?Axk#  
approved regional stock 认可地区性证券 o 0-3[W'x<  
approved retirement scheme 认可退休金计划 U2lDTRt  
approved subordinated loan 核准附属贷款 Tlz $LI  
arbitrage 套戥；套汇；套利 Y&G]M  
arbitrageur 套戥者；套汇者 /3(|P  
arbitrary amount 临时款项
eJ=K*t|  
arrangement 措施；安排；协定 62}rZVJq  
arrears 欠款 82EH'C  
arrears of pay 欠付薪酬 yY3Mv/R  
arrears of revenue 逾期未收税款；逾期未收的帐项 i*T>,z  
articles of association 组织章程；组织细则；组织章程细则 e>OYJd0s  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <9BM
%  
ascertainment of profit 确定利润 @(~ m.p|  
"Asia Clear" “亚洲结算系统”