[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 ZG8DIV\D7  
allotment notice 股份配售通知；配股通知 "e>;'%W  
allotment of shares 股份分配 O;jrCB  
allowable 可获宽免；免税的 `e&Suyf4B  
allowable business loss 可扣除的营业亏损 2-v%`fA  
allowable expenses 可扣税的支出 |3"KK  
allowance 免税额；津贴；备抵；准备金 ,<P vovg_  
allowance for debts 债项的免税额 0znR0%~  
allowance for depreciation by wear and tear 耗损折旧免税额 Js?]$V"  
allowance for funeral expenses 殡殓费的免税额 .|fHy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s-Tv8goNV  
allowance for repairs and outgoings 修葺及支出方面的免税额 AH7}/Rc  
allowance to debtor 给债务人的津贴 uZK r  
alteration of capital 资本更改 `l[c_%Bm  
alternate trustee 候补受托人 2eY_%Y0  
amalgamation 合并 jLm ;ty2;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;$wVu|&  
ambit of charges 征税范围；收费范围
m&,( Jla  
amended valuation 经修订的估值 Z=o2H Bm7  
American Commodities Exchange 美国商品交易所 d^ 8ZeC#  
American Express Bank Limited 美国运通银行 /7F:T[  
American Stock Exchange 美国证券交易所 vX
ZOy%$o  
amortization 摊销 )F]]m#`  
amount due from banks 存放银行同业的款项 N S[l/0F&  
amount due from banks abroad 存放海外银行同业的款项 Aw
.qK9I  
amount due from holding companies 控股公司欠款 U!\.]jfS  
amount due from local banks 存放本港银行同业的款项 9qzHS~l  
amount due to banks 银行同业的存款 y_-0tI\J  
amount due to banks abroad 海外银行同业的存款 \Uq(Zga4)  
amount due to holding companies 控股公司存款 33B]R Gq  
amount due to local banks 本港银行同业的存款 VjZ|$k  
amount due to outport banks 外埠银行同业的存款 `b7t4d*  
amount for note issue 发行纸币的款额 W[e$>yK  
amount of bond 担保契据的款额 ENs&RZ;  
amount of consideration 代价款额 ( ^Nz9{  
amount of contribution 供款数额 qu{&xjTH8  
amount of indebtedness 负债款额 y766; X:J  
amount of principal of the loan 贷款本金额 S;#'M![8  
amount of rates chargeable 应征差饷数额 /@TF5]Ri  
amount of share capital 股本额 SoSb+\*@h  
amount of sums assured 承保款额 JP[K;/  
amount of variation 变动幅度 /t$d\b17pX  
amount of vote 拨款数额 h J)h
\  
amount payable 应付款额 m~0/&RA  
amount receivable 应收款额 r52gn(,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,R* ]>'  
analysis 分析 sS'm !7*(3  
ancillary risk 附属风险 [5Mr@f4 I  
annual account 周年帐目；周年帐目报表；年度决算；年结 [?N~s:}  
annual accounting date 年结日期 ~dTrf>R8M  
annual allowance 每年免税额；年积金；年度津贴；年津 z5*'{t)  
annual balance 年度余额 k=T\\]KxC  
annual disposable income 每年可动用收入 /!XVHkX[  
annual estimates 周年预算 60?%<oJ oH  
annual fee 年费 k>si5'W  
annual general meeting 周年大会 q(W3i^778  
annual growth rate 年增率；每年增长率 H9Q&tl9  
annual long-term supplement 长期个案每年补助金 #BH*Z(  
annual pensionable emolument 可供计算退休金的年薪 "'?>fe\qG  
annual report 年报 T'Dv.h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a~y'RyA  
annual return 周年报表；周年申报表；每年报税表格 :nOFR$W  
Annual Return Rules 《周年报表规则》 }y gD3:vN7  
annual review of consumer prices 每年消费物价回顾 \bvfEP  
annual roll-forward basis 逐年延展方式 U26}gT)  
annual salary 年薪 }9}h*RWm  
annual statement 年度报表；年度决算表 <bEbweQrgm  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )|#sfHv7  
annuitant 年金受益人 5">Z'+8  
annuity 年金 8$Y9ORs4  
annuity contract 年金合约 lA8`l>I  
annuity on human life 人寿年金 )irEM  
antecedent debt 先前的债项 iSs:oH3l  
ante-dated cheque 倒填日期支票 U9MxI%tb  
anticipated expenditure 预期开支 YNsJZnGr8#  
anticipated net profit 预期纯利 j3E7zRm] \  
anticipated revenue 预期收入 T</F 0su|  
anti-inflation measure 反通货膨胀措施 _u QOHwn  
anti-inflationary stance 反通货膨胀立场 mxdr,Idx  
apparent deficit 表面赤字 8[{ Vu0R  
apparent financial solvency 表面偿债能力 Z=vU}S>r|v  
apparent partner 表面合伙人 =]0&i]z[.  
application for personal assessment 个人入息课税申请书 Se =`N  
application of fund 资金应用 c(s.5p ^  
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 }b.%Im<3R  
appointed actuary 委任精算师 FJ)$f?=Qd  
appointed auditor 委任核数师；委任审计师 $*=<Yw
4  
appointed trustee 委任的受托人 fVpMx4&F   
appointer 委任人 W
Nrk}LFof  
apportioned pro rata 按比例分摊 nZYBE030  
apportionment 分配；分摊 TAW/zpps$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >tW#/\x{  
apportionment formula 分摊方程式 k\?Ii<m  
apportionment of estate duty 遗产税的分摊 Qq|57X)P*  
appraisal 估价；评估 ##"HF  
appreciable growth 可观增长 h M@>q&q_  
appreciable impact 显着影响 P@c5pc#|  
appreciable increase 可观增长 9p(.A$  
appreciation 增值；升值 7J<5f)  
appreciation against other currencies 相对其他货币升值 RPRBmb940  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P+/e2Y  
appreciation tax 增值税 oYH-wQj  
appropriation 拨款；拨用；拨付 z-)O9PV  
appropriation account 拨款帐目 s!$7(Q86R  
Appropriation Bill 拨款法案 #S"nF@   
appropriation-in-aid system 补助拨款办法 B^^#D0<  
approved assets 核准资产 1p=]hC  
approved basket stock 认可一篮子证券 eehb1L2(b  
approved budget 核准预算 {R6ZKB  
approved charitable donation 认可慈善捐款 9'bwWBf7  
approved charitable institution 认可慈善机构 dvUic-w<j  
approved currency 核准货币；认可货币 $qj2w"'  
approved estimates 核准预算 ?$4 PVI}  
approved estimates of expenditure 核准开支预算 1iF1GkLEq  
approved overseas insurer 核准海外保险人 [d]9Oa4  
approved overseas trust company 核准海外信托公司 {
bY%# m  
approved pooled investment fund 核准汇集投资基金 NTs aW}g  
approved provident fund scheme 认可公积金计划 R4:b{ )=O  
approved provision 核准拨款 '^UI,"T i  
approved redeemable share 核准可赎回股份 $f7l34Sf3  
approved regional stock 认可地区性证券 t*w/{|yO  
approved retirement scheme 认可退休金计划 z~s PXGb  
approved subordinated loan 核准附属贷款 * r7rZFS  
arbitrage 套戥；套汇；套利 ncT&G
r  
arbitrageur 套戥者；套汇者 ?%[jR =w  
arbitrary amount 临时款项 ^^ixa1H<  
arrangement 措施；安排；协定 ' S/gmn  
arrears 欠款 ey$&;1x#5  
arrears of pay 欠付薪酬 6.yu-xm
 
arrears of revenue 逾期未收税款；逾期未收的帐项 om:VFs\U  
articles of association 组织章程；组织细则；组织章程细则 7HYwLG:\~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .(k|wX[Fu~  
ascertainment of profit 确定利润 AH~E)S  
"Asia Clear" “亚洲结算系统”