[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 xC$CRzAe5p  
allotment notice 股份配售通知；配股通知 g\?7M1~  
allotment of shares 股份分配 Biy $p6  
allowable 可获宽免；免税的 YYd!/@|N5  
allowable business loss 可扣除的营业亏损 /}-LaiS  
allowable expenses 可扣税的支出 'n!Sco)C  
allowance 免税额；津贴；备抵；准备金 &PEw8: TX  
allowance for debts 债项的免税额 F[oTc^dr  
allowance for depreciation by wear and tear 耗损折旧免税额 #_fL[j&  
allowance for funeral expenses 殡殓费的免税额 EnjSio0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t. kOR<  
allowance for repairs and outgoings 修葺及支出方面的免税额 -;[,`g(f  
allowance to debtor 给债务人的津贴 K1fnHpK  
alteration of capital 资本更改 =q*j". <  
alternate trustee 候补受托人 iD!]I$  
amalgamation 合并 =MMSmu5!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d-$/C| J  
ambit of charges 征税范围；收费范围 'Y-Y By :  
amended valuation 经修订的估值 ;jT@eBJ  
American Commodities Exchange 美国商品交易所 dmE.yVI"O  
American Express Bank Limited 美国运通银行 +C9l7 q  
American Stock Exchange 美国证券交易所 -$kAWP8P4  
amortization 摊销 H z3KoO &  
amount due from banks 存放银行同业的款项 j}@n`[V1  
amount due from banks abroad 存放海外银行同业的款项 }JBLzk5|  
amount due from holding companies 控股公司欠款 F%q}N,W  
amount due from local banks 存放本港银行同业的款项 \@:mq]Y  
amount due to banks 银行同业的存款 7-MkfWH2b6  
amount due to banks abroad 海外银行同业的存款 p3{ 3[fDx  
amount due to holding companies 控股公司存款 +,ojlTVlt  
amount due to local banks 本港银行同业的存款 dht*1i3v  
amount due to outport banks 外埠银行同业的存款 6 VuMx7W1  
amount for note issue 发行纸币的款额 xy1R_*.F^T  
amount of bond 担保契据的款额 6"Rw&3D?  
amount of consideration 代价款额 Y**|e4  
amount of contribution 供款数额 \TXCq@  
amount of indebtedness 负债款额 ir3EA'_>N  
amount of principal of the loan 贷款本金额 5KDN8pJN  
amount of rates chargeable 应征差饷数额 S
pX6PwM  
amount of share capital 股本额 Q96^rjY  
amount of sums assured 承保款额 =GSe$f?  
amount of variation 变动幅度 InR/g@n+D1  
amount of vote 拨款数额 IH~[/qNk  
amount payable 应付款额 TbA=bkj[4  
amount receivable 应收款额 ~5b^Gvb?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H{j jA
+0  
analysis 分析 E >lW'  
ancillary risk 附属风险 nf9NJ_8}4H  
annual account 周年帐目；周年帐目报表；年度决算；年结 $[DSe~  
annual accounting date 年结日期 "AUHe6Yv  
annual allowance 每年免税额；年积金；年度津贴；年津 =F"vL  
annual balance 年度余额 'Q F@@48  
annual disposable income 每年可动用收入 '?MT"G  
annual estimates 周年预算 j?y_ H[Z  
annual fee 年费 X[KHI1@w  
annual general meeting 周年大会 El#"vIg(\  
annual growth rate 年增率；每年增长率 |(\T;~7'  
annual long-term supplement 长期个案每年补助金 zsuXN*
 
annual pensionable emolument 可供计算退休金的年薪 (S1Co&SX  
annual report 年报 /32x|Ow# 1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %?z8*G]M  
annual return 周年报表；周年申报表；每年报税表格 8[xl3=  
Annual Return Rules 《周年报表规则》 tKKQli4Mn4  
annual review of consumer prices 每年消费物价回顾 I&G"{Dl94  
annual roll-forward basis 逐年延展方式 \t^h|<`  
annual salary 年薪 $c<NEt_\  
annual statement 年度报表；年度决算表 wmnh7'|0u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %uy5la  
annuitant 年金受益人 FA3YiX(-e  
annuity 年金 G2BB]] m3  
annuity contract 年金合约 #:LI,t  
annuity on human life 人寿年金 2\J-7o=P  
antecedent debt 先前的债项 jM !Q 04(  
ante-dated cheque 倒填日期支票 1'"TO5  
anticipated expenditure 预期开支 o-_H+p6a  
anticipated net profit 预期纯利 x|lX1Mh$  
anticipated revenue 预期收入 *'jI>^o  
anti-inflation measure 反通货膨胀措施 cHjnuL0fsy  
anti-inflationary stance 反通货膨胀立场 g,]GzHV1  
apparent deficit 表面赤字 kx31g,cf]w  
apparent financial solvency 表面偿债能力 A{Dy3tm=  
apparent partner 表面合伙人 &Y3r'"  
application for personal assessment 个人入息课税申请书 pW4$$2S?9  
application of fund 资金应用 ::R5F4  
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 %UokR"  
appointed actuary 委任精算师 ^(on"3sG  
appointed auditor 委任核数师；委任审计师 g?i0WS  
appointed trustee 委任的受托人 c$#7Kp4  
appointer 委任人 )LDBvpJyQ  
apportioned pro rata 按比例分摊 [h[@?8vB  
apportionment 分配；分摊 zq t{oN_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SA[wFc  
apportionment formula 分摊方程式 ?3=y]Vb+  
apportionment of estate duty 遗产税的分摊 2U.'5uA"L  
appraisal 估价；评估 VBv|7S  
appreciable growth 可观增长 *9O@DF&*6  
appreciable impact 显着影响 Vc*"Q8aZ~  
appreciable increase 可观增长 Dlqvz|X/  
appreciation 增值；升值 $1}Y4>3  
appreciation against other currencies 相对其他货币升值
xh|<`>5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P}8cSX9  
appreciation tax 增值税 :^H2D=z@  
appropriation 拨款；拨用；拨付 [2\jQv\Y  
appropriation account 拨款帐目 g?E8zf `  
Appropriation Bill 拨款法案 ,y}@I"  
appropriation-in-aid system 补助拨款办法 &5d~ODO  
approved assets 核准资产 A} v;uNS]  
approved basket stock 认可一篮子证券 _2 oZhJ  
approved budget 核准预算 yB2}[1  
approved charitable donation 认可慈善捐款 Fv$oXg/  
approved charitable institution 认可慈善机构 JBk >|q"  
approved currency 核准货币；认可货币
@|'$k{i  
approved estimates 核准预算  BDfJ  
approved estimates of expenditure 核准开支预算 </]a`h
]  
approved overseas insurer 核准海外保险人 /^hc8X  
approved overseas trust company 核准海外信托公司 9oQ$w?=#$  
approved pooled investment fund 核准汇集投资基金 as3*49^9  
approved provident fund scheme 认可公积金计划 yIYQ.-DkS+  
approved provision 核准拨款 7 >-(g+NF!  
approved redeemable share 核准可赎回股份 &t:~e" 5<  
approved regional stock 认可地区性证券 H;{IOBo  
approved retirement scheme 认可退休金计划 i62GZeE  
approved subordinated loan 核准附属贷款 pc2;2^U_  
arbitrage 套戥；套汇；套利 -an~&C5\  
arbitrageur 套戥者；套汇者 w:aV2   
arbitrary amount 临时款项 10IX84  
arrangement 措施；安排；协定 :Lu 9w0>f  
arrears 欠款 F4PWL|1  
arrears of pay 欠付薪酬 weC.kx   
arrears of revenue 逾期未收税款；逾期未收的帐项 wA\a ]X.  
articles of association 组织章程；组织细则；组织章程细则 k&lfxb9pd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9";qR,  
ascertainment of profit 确定利润 i5cK5MaD  
"Asia Clear" “亚洲结算系统”