[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 Uu|R]azbO  
allotment notice 股份配售通知；配股通知 LXRIo2ynuw  
allotment of shares 股份分配 LE g#W  
allowable 可获宽免；免税的 c3O&sa V!  
allowable business loss 可扣除的营业亏损 =bQ\BY#  
allowable expenses 可扣税的支出 v\5`n@}4  
allowance 免税额；津贴；备抵；准备金 f;bfR&v  
allowance for debts 债项的免税额 X$_z"t  
allowance for depreciation by wear and tear 耗损折旧免税额 =ibKdPtTh^  
allowance for funeral expenses 殡殓费的免税额 d;).| .}P  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8P} a  
allowance for repairs and outgoings 修葺及支出方面的免税额 l^__oam  
allowance to debtor 给债务人的津贴 Iz!]LW  
alteration of capital 资本更改 )OFf nKh  
alternate trustee 候补受托人 = @lM*   
amalgamation 合并 B06W(y,3Q>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (^~~&/U_U$  
ambit of charges 征税范围；收费范围 ,F=FM>o  
amended valuation 经修订的估值 Z5"5Ge-M  
American Commodities Exchange 美国商品交易所 -LlS9[r0  
American Express Bank Limited 美国运通银行 6N/6WrQEeg  
American Stock Exchange 美国证券交易所 /WIH#M  
amortization 摊销 tjcsT>  
amount due from banks 存放银行同业的款项 "lB%"}  
amount due from banks abroad 存放海外银行同业的款项 D+Z2y 1
  
amount due from holding companies 控股公司欠款 $WsyAUl  
amount due from local banks 存放本港银行同业的款项 0fN; L;v  
amount due to banks 银行同业的存款 @ b}-<~  
amount due to banks abroad 海外银行同业的存款 "?'9\<>  
amount due to holding companies 控股公司存款 (?[%u0%_  
amount due to local banks 本港银行同业的存款 z:A_  
amount due to outport banks 外埠银行同业的存款 UDlM?r:f  
amount for note issue 发行纸币的款额 4?c0rC<  
amount of bond 担保契据的款额 sLc,Dx"+  
amount of consideration 代价款额 b\UE+\a&  
amount of contribution 供款数额 {-hu""x>  
amount of indebtedness 负债款额 Dp?lg
w  
amount of principal of the loan 贷款本金额 h~ehZJys  
amount of rates chargeable 应征差饷数额 WA#y&  
amount of share capital 股本额 |Pv)&'B"  
amount of sums assured 承保款额 GFvLd:p` [  
amount of variation 变动幅度 $,nidK!"  
amount of vote 拨款数额 r(g#3i4Q  
amount payable 应付款额 m-Qy6"eW  
amount receivable 应收款额 ZSLvr-
,D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GGsAisF"N  
analysis 分析 Y"TrF(C  
ancillary risk 附属风险 }eSrJgF4M  
annual account 周年帐目；周年帐目报表；年度决算；年结 SgQ(#y|vV  
annual accounting date 年结日期 /Nhc|x6zQ  
annual allowance 每年免税额；年积金；年度津贴；年津 MwaRwk ;  
annual balance 年度余额 EU'P U  
annual disposable income 每年可动用收入 q<cxmo0
S  
annual estimates 周年预算 (XV+aQ\A  
annual fee 年费 /#[mV(k  
annual general meeting 周年大会 8k^1:gt^  
annual growth rate 年增率；每年增长率 +)_#j/  
annual long-term supplement 长期个案每年补助金 .lGN Fx  
annual pensionable emolument 可供计算退休金的年薪 jM>;l6l  
annual report 年报 |W5lhx0U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u0%bv\$m  
annual return 周年报表；周年申报表；每年报税表格 \c
HFV  
Annual Return Rules 《周年报表规则》
FaKZ|~Y e  
annual review of consumer prices 每年消费物价回顾 RG_
6& A  
annual roll-forward basis 逐年延展方式 VL$?vI'  
annual salary 年薪 )qRE['
M  
annual statement 年度报表；年度决算表 LRSt >; M  
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 f;bVzti+w  
annuitant 年金受益人 +^[SXI^JaJ  
annuity 年金 A$l  
annuity contract 年金合约 C
J6vS  
annuity on human life 人寿年金 R+9 hog  
antecedent debt 先前的债项 Xvxrz{  
ante-dated cheque 倒填日期支票 %Ybr5 $_  
anticipated expenditure 预期开支 S"@@BQ#mf  
anticipated net profit 预期纯利 HC| ]Au  
anticipated revenue 预期收入 ;33SUgX  
anti-inflation measure 反通货膨胀措施  ozl>Au  
anti-inflationary stance 反通货膨胀立场 -#r=  
apparent deficit 表面赤字 dlMjy$/
T  
apparent financial solvency 表面偿债能力 H5be5  
apparent partner 表面合伙人 L8KaK  
application for personal assessment 个人入息课税申请书 A%~t[
H  
application of fund 资金应用 [+qB^6I+P%  
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 )00jRuF  
appointed actuary 委任精算师 /Y[ b8f  
appointed auditor 委任核数师；委任审计师
nE4rB\  
appointed trustee 委任的受托人 xN6}4JB  
appointer 委任人 %:7/ym[  
apportioned pro rata 按比例分摊 U K.=Y9  
apportionment 分配；分摊 4\ny]A:~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~l*[=0}  
apportionment formula 分摊方程式 [o.#$(   
apportionment of estate duty 遗产税的分摊 tZ:fh  p  
appraisal 估价；评估 <4N E)!#  
appreciable growth 可观增长 B.#-@  
appreciable impact 显着影响 U:8cz=#  
appreciable increase 可观增长 7/dp_I}cO  
appreciation 增值；升值 }+F@A`Bm&  
appreciation against other currencies 相对其他货币升值 1czU$!MV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tD]vx`0>  
appreciation tax 增值税 q0@b d2}  
appropriation 拨款；拨用；拨付 sfsK[c5bm  
appropriation account 拨款帐目 9 $zx<O  
Appropriation Bill 拨款法案 pe VzF'F  
appropriation-in-aid system 补助拨款办法 J$&2GAi  
approved assets 核准资产 ^%qQ)>I=j  
approved basket stock 认可一篮子证券 i GNZC{  
approved budget 核准预算 /km0[M  
approved charitable donation 认可慈善捐款 u89Q2\z~"M  
approved charitable institution 认可慈善机构 GZ.KL!,R!  
approved currency 核准货币；认可货币 1 JZhcfG  
approved estimates 核准预算 @ZtvpL}e  
approved estimates of expenditure 核准开支预算 /L` +  
approved overseas insurer 核准海外保险人 q[c^`5  
approved overseas trust company 核准海外信托公司 0I*{CVTQj  
approved pooled investment fund 核准汇集投资基金 R%Xz3Z&|  
approved provident fund scheme 认可公积金计划 _w7yfZLv+  
approved provision 核准拨款 ;z~j%L%b  
approved redeemable share 核准可赎回股份 ;B;wU.Y"  
approved regional stock 认可地区性证券 Z;6?,5OSc  
approved retirement scheme 认可退休金计划
&& WEBQ  
approved subordinated loan 核准附属贷款 v=-T3 n  
arbitrage 套戥；套汇；套利 @y,>cDg  
arbitrageur 套戥者；套汇者 L"( {6H  
arbitrary amount 临时款项 !)FKF7'  
arrangement 措施；安排；协定 AdRK)L  
arrears 欠款 aF.fd2k  
arrears of pay 欠付薪酬 \Lm`jU(:l  
arrears of revenue 逾期未收税款；逾期未收的帐项 8/-hODoT_  
articles of association 组织章程；组织细则；组织章程细则 i \@a&tw  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nsu RG  
ascertainment of profit 确定利润 V|pO";%>,  
"Asia Clear" “亚洲结算系统”