[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 +fKV/tSWi  
allotment notice 股份配售通知；配股通知 '66nqJb*  
allotment of shares 股份分配 XMykUr e|  
allowable 可获宽免；免税的 A>315!d"  
allowable business loss 可扣除的营业亏损 ;49sou  
allowable expenses 可扣税的支出 Fp" c {  
allowance 免税额；津贴；备抵；准备金 b"`Q&V.  
allowance for debts 债项的免税额 ux*G*QZ  
allowance for depreciation by wear and tear 耗损折旧免税额 gNZ"Kr o6  
allowance for funeral expenses 殡殓费的免税额 O'xp"e,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3u 7A(  
allowance for repairs and outgoings 修葺及支出方面的免税额 T~SkFZ  
allowance to debtor 给债务人的津贴 [} d39  
alteration of capital 资本更改 s jaaZx1  
alternate trustee 候补受托人 )7-mALyW  
amalgamation 合并 (&V)D?/hS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TEGg)\+D>  
ambit of charges 征税范围；收费范围 ;9-J=@KY4  
amended valuation 经修订的估值 C OL"/3r  
American Commodities Exchange 美国商品交易所 0r[a$p>`  
American Express Bank Limited 美国运通银行 ()$m9%x  
American Stock Exchange 美国证券交易所 JlawkA  
amortization 摊销 Lpnw(r9Y  
amount due from banks 存放银行同业的款项 k8SY=HP  
amount due from banks abroad 存放海外银行同业的款项 /QCg E~  
amount due from holding companies 控股公司欠款 NXz/1ut%  
amount due from local banks 存放本港银行同业的款项 "(~fl<;  
amount due to banks 银行同业的存款 3j[<nBsn.  
amount due to banks abroad 海外银行同业的存款 ^JY:$)4["  
amount due to holding companies 控股公司存款 @Jlsx0i}}  
amount due to local banks 本港银行同业的存款 &|Rww\oJ  
amount due to outport banks 外埠银行同业的存款 E0aFHC[  
amount for note issue 发行纸币的款额 q1 BpE8  
amount of bond 担保契据的款额 Se\iMs  
amount of consideration 代价款额 e5lJ) _o  
amount of contribution 供款数额 6Bd:R}yZP7  
amount of indebtedness 负债款额 7|[Dr@.S  
amount of principal of the loan 贷款本金额 hv#LKyp%  
amount of rates chargeable 应征差饷数额 kFT*So`'  
amount of share capital 股本额 .lI.I  
amount of sums assured 承保款额 1gvh6eE F  
amount of variation 变动幅度 CSwB+yN  
amount of vote 拨款数额 '~z`kah  
amount payable 应付款额 l Dwq[ I]w  
amount receivable 应收款额 OM ab!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V=PK)FJ  
analysis 分析 5g'aNkF6>  
ancillary risk 附属风险 hu}uc&N)iE  
annual account 周年帐目；周年帐目报表；年度决算；年结 '^O
}`  
annual accounting date 年结日期 Lm0q/d2|\X  
annual allowance 每年免税额；年积金；年度津贴；年津 Q'j00/K  
annual balance 年度余额 ~X'hRNFx~  
annual disposable income 每年可动用收入 ;L$l0(OO  
annual estimates 周年预算 WS1Y maV  
annual fee 年费 !HW?/-\,O  
annual general meeting 周年大会 AvuGAlP  
annual growth rate 年增率；每年增长率  3L4v@  
annual long-term supplement 长期个案每年补助金 z~1S/,Ca  
annual pensionable emolument 可供计算退休金的年薪 |uRYejj#j  
annual report 年报 q%1B4 mF'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 P8ns @VV  
annual return 周年报表；周年申报表；每年报税表格 k^s7s{  
Annual Return Rules 《周年报表规则》 }Py Z{yS  
annual review of consumer prices 每年消费物价回顾 u=#_8e(9Z  
annual roll-forward basis 逐年延展方式 h<WTN_i}  
annual salary 年薪 M{Vi4ehOq  
annual statement 年度报表；年度决算表 [W dxMU  
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 wNh\pWA  
annuitant 年金受益人 Gq?>Bi;`  
annuity 年金 ;H]]H!  
annuity contract 年金合约 8lCo\T5"  
annuity on human life 人寿年金 C6D Eq>v  
antecedent debt 先前的债项 92*"3)
  
ante-dated cheque 倒填日期支票 fCv.$5   
anticipated expenditure 预期开支 OPv~1h<[  
anticipated net profit 预期纯利 3YEw7GIO-  
anticipated revenue 预期收入 Xc g+ SOB  
anti-inflation measure 反通货膨胀措施 N'21I$D  
anti-inflationary stance 反通货膨胀立场 _w%{yF6   
apparent deficit 表面赤字 <bywi2]z  
apparent financial solvency 表面偿债能力 &iJvkt  
apparent partner 表面合伙人 
;`a~9uG  
application for personal assessment 个人入息课税申请书 7|)K!  
application of fund 资金应用 S9qc34\^=  
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 >[P`$XkXd4  
appointed actuary 委任精算师 id1gK(F8H  
appointed auditor 委任核数师；委任审计师 ZM57(D  
appointed trustee 委任的受托人 4X>=UO``L  
appointer 委任人 QKt{XB6Y  
apportioned pro rata 按比例分摊 <2^ F'bQV  
apportionment 分配；分摊 - KaU@t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 88 DMD"$B  
apportionment formula 分摊方程式 ^VjF W  
apportionment of estate duty 遗产税的分摊 4L
&Rs;  
appraisal 估价；评估 M-C>I;a  
appreciable growth 可观增长 A_5M
\iN\  
appreciable impact 显着影响 9t&m\J >8;  
appreciable increase 可观增长 ]sB%j@G  
appreciation 增值；升值 <bh!wf6;  
appreciation against other currencies 相对其他货币升值 QnIF{TS=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;7m
E%1X  
appreciation tax 增值税 =UZQ` {  
appropriation 拨款；拨用；拨付 (;++a9GK  
appropriation account 拨款帐目 LJ*W&y(2>Q  
Appropriation Bill 拨款法案 r}#,@<  
appropriation-in-aid system 补助拨款办法 j[:Iu#VR  
approved assets 核准资产 G"*ch$:  
approved basket stock 认可一篮子证券 Ve[&_ (fP  
approved budget 核准预算 XhJYsq]]J  
approved charitable donation 认可慈善捐款 iE"+-z\U  
approved charitable institution 认可慈善机构 nh/%0=S  
approved currency 核准货币；认可货币 tE:6  
approved estimates 核准预算 wD $sKd  
approved estimates of expenditure 核准开支预算 bN>|4hS  
approved overseas insurer 核准海外保险人 zj#8@gbh+  
approved overseas trust company 核准海外信托公司 ;0O>$|kg  
approved pooled investment fund 核准汇集投资基金  <+p{U(  
approved provident fund scheme 认可公积金计划 a]?o"{{+  
approved provision 核准拨款 ;:w0%>X^  
approved redeemable share 核准可赎回股份 CVGQ<,KVW  
approved regional stock 认可地区性证券 SbD B[O%  
approved retirement scheme 认可退休金计划 F{ sPQf'  
approved subordinated loan 核准附属贷款 ;PWx#v+vwF  
arbitrage 套戥；套汇；套利 E~c>LF_]Q  
arbitrageur 套戥者；套汇者 W JG8E7  
arbitrary amount 临时款项
o/I`L  
arrangement 措施；安排；协定 z_t%n<OvK  
arrears 欠款 rL6Y4u0e%  
arrears of pay 欠付薪酬 Uk0 0lPG.U  
arrears of revenue 逾期未收税款；逾期未收的帐项 |OO2>(Fj  
articles of association 组织章程；组织细则；组织章程细则 ko`KAU<T_  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xn2f!\%p  
ascertainment of profit 确定利润 RhSoD.Da  
"Asia Clear" “亚洲结算系统”