[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 5(KG=EHj_  
allotment notice 股份配售通知；配股通知 2!{N[*)  
allotment of shares 股份分配 =
s6E/K  
allowable 可获宽免；免税的 y 'mlee  
allowable business loss 可扣除的营业亏损 Gk{W:866  
allowable expenses 可扣税的支出  srvYAAE  
allowance 免税额；津贴；备抵；准备金 N]V/83_  
allowance for debts 债项的免税额 ujow?$&  
allowance for depreciation by wear and tear 耗损折旧免税额 )2#vhMpdN  
allowance for funeral expenses 殡殓费的免税额 *|@+rbjVC  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !>q?dhw@  
allowance for repairs and outgoings 修葺及支出方面的免税额 `)LIVi"(D  
allowance to debtor 给债务人的津贴 BZ2nDW*%  
alteration of capital 资本更改 [Yn; G7cK  
alternate trustee 候补受托人 6/VNuQ_#  
amalgamation 合并 Cv0&prt  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AmgWj/>  
ambit of charges 征税范围；收费范围 9armirfV'P  
amended valuation 经修订的估值 2(hvv-  
American Commodities Exchange 美国商品交易所 Ko@zk<~"[  
American Express Bank Limited 美国运通银行 _jiQL66pY  
American Stock Exchange 美国证券交易所 p|b+I"M  
amortization 摊销 dEL3?-;'  
amount due from banks 存放银行同业的款项 w<v1 N  
amount due from banks abroad 存放海外银行同业的款项 r+SEw ;  
amount due from holding companies 控股公司欠款 d\\r_bGW  
amount due from local banks 存放本港银行同业的款项 S_ZLTcq<1  
amount due to banks 银行同业的存款 o; 6fvn  
amount due to banks abroad 海外银行同业的存款 0T1HQ  
amount due to holding companies 控股公司存款 E
`Q;DlXv>  
amount due to local banks 本港银行同业的存款 e21E_exM0  
amount due to outport banks 外埠银行同业的存款 xG
wTk  
amount for note issue 发行纸币的款额 p1Y +
 
amount of bond 担保契据的款额 +}kO;\  
amount of consideration 代价款额 /A0 [_  
amount of contribution 供款数额 };
i&a%I|  
amount of indebtedness 负债款额 GJ.kkTMT  
amount of principal of the loan 贷款本金额 Zlr{L]c  
amount of rates chargeable 应征差饷数额 -
mE  
amount of share capital 股本额 m*\B2\2gJ  
amount of sums assured 承保款额 $+A%ODv  
amount of variation 变动幅度 8e]z6:}'E  
amount of vote 拨款数额 ~*jsB=XM/  
amount payable 应付款额 H&~5sEGa  
amount receivable 应收款额 /A%om|+Gq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F\o;t:  
analysis 分析 pk;ffq@  
ancillary risk 附属风险 f37ji  
annual account 周年帐目；周年帐目报表；年度决算；年结 v<{wA`'R+  
annual accounting date 年结日期 sM#!Xl;  
annual allowance 每年免税额；年积金；年度津贴；年津 w
906aV*s  
annual balance 年度余额 vsu@PuqH  
annual disposable income 每年可动用收入 }Q47_]5  
annual estimates 周年预算 5{ 8x*PSl  
annual fee 年费 $o/0A
 
annual general meeting 周年大会 W`w5jk'0^=  
annual growth rate 年增率；每年增长率 3Ne9%"  
annual long-term supplement 长期个案每年补助金 ?SB[lbU  
annual pensionable emolument 可供计算退休金的年薪 (~q#\  
annual report 年报 ^2C0oX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DZ%g^D
RZX  
annual return 周年报表；周年申报表；每年报税表格 c1pq]mz|z  
Annual Return Rules 《周年报表规则》 JRHf.?  
annual review of consumer prices 每年消费物价回顾 BM|-GErE  
annual roll-forward basis 逐年延展方式 3'?h;`v\Lo  
annual salary 年薪
+vSCR(n  
annual statement 年度报表；年度决算表 #H'sZv  
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 = 4
BLc  
annuitant 年金受益人 pe\Txg
6  
annuity 年金 (eCF>Wh^m  
annuity contract 年金合约 2$o2.$i81  
annuity on human life 人寿年金
):/<H  
antecedent debt 先前的债项 3I'M6WA  
ante-dated cheque 倒填日期支票 ,maAw}=  
anticipated expenditure 预期开支 z*Myokhf  
anticipated net profit 预期纯利 u@GR
N`yn  
anticipated revenue 预期收入 p2pTs&}S  
anti-inflation measure 反通货膨胀措施 ^Nd|+}  
anti-inflationary stance 反通货膨胀立场 Sf+(1_^`t  
apparent deficit 表面赤字 2E@C0HaL  
apparent financial solvency 表面偿债能力 V-?sek{;  
apparent partner 表面合伙人 ir9Q##f  
application for personal assessment 个人入息课税申请书 Qh)|FQ[s$r  
application of fund 资金应用 :6 Hxxh  
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 O\|C,Epm  
appointed actuary 委任精算师 N+Q(V*:3v  
appointed auditor 委任核数师；委任审计师 wQF&GGYR  
appointed trustee 委任的受托人 *6 I =o E  
appointer 委任人 ki[;ZmQqY  
apportioned pro rata 按比例分摊 j\XX:uU _
 
apportionment 分配；分摊 b5iIV1g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OvyB<r  
apportionment formula 分摊方程式  IgzCh  
apportionment of estate duty 遗产税的分摊 %f_)<NP9=
 
appraisal 估价；评估 3Ew"[FUs  
appreciable growth 可观增长 OhSt6&+  
appreciable impact 显着影响 xm<5S;E5U4  
appreciable increase 可观增长 ?#V P)A  
appreciation 增值；升值 z4%Z6Y  
appreciation against other currencies 相对其他货币升值 A^T~@AO
 
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jyY^iQ.2  
appreciation tax 增值税 )z?
&"I  
appropriation 拨款；拨用；拨付 -(4E  
appropriation account 拨款帐目 {f@
xA  
Appropriation Bill 拨款法案 .LeF|EQU\@  
appropriation-in-aid system 补助拨款办法 |1_
$! p  
approved assets 核准资产 S7Iu?R_I  
approved basket stock 认可一篮子证券 #`N6<nb  
approved budget 核准预算 buq *abON  
approved charitable donation 认可慈善捐款 f{+LCMbC6  
approved charitable institution 认可慈善机构 =`7#^7Q9  
approved currency 核准货币；认可货币 Ovl?j&8  
approved estimates 核准预算 [T}%q"<  
approved estimates of expenditure 核准开支预算 r|JiGj^om  
approved overseas insurer 核准海外保险人 S5*~r@8h  
approved overseas trust company 核准海外信托公司 'y+bx?3Z  
approved pooled investment fund 核准汇集投资基金 J^s<x#C  
approved provident fund scheme 认可公积金计划 :oon}_MdRd  
approved provision 核准拨款 \Age9iz&  
approved redeemable share 核准可赎回股份 t[f9Z  
approved regional stock 认可地区性证券 s0`|G|.}  
approved retirement scheme 认可退休金计划 aowPji$H  
approved subordinated loan 核准附属贷款 S2At$47v  
arbitrage 套戥；套汇；套利 f}9PEpa,Z  
arbitrageur 套戥者；套汇者 = h<? /Krs  
arbitrary amount 临时款项 LAK-!!0X  
arrangement 措施；安排；协定 NU)`js  
arrears 欠款 Fl#VKU3h  
arrears of pay 欠付薪酬 TQ
5MKqR$  
arrears of revenue 逾期未收税款；逾期未收的帐项 i)ES;b4  
articles of association 组织章程；组织细则；组织章程细则 Ye\*b?6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f>wW}-  
ascertainment of profit 确定利润 7fN&Q~.  
"Asia Clear" “亚洲结算系统”