[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 )JA^FQ5N  
allotment notice 股份配售通知；配股通知 /9 |BAQ:v;  
allotment of shares 股份分配 LcmZ"M6  
allowable 可获宽免；免税的 L&Pj0K-HT3  
allowable business loss 可扣除的营业亏损 Ak@y"!wnM  
allowable expenses 可扣税的支出 Qs8Rb]%|  
allowance 免税额；津贴；备抵；准备金 ^-qz!ib  
allowance for debts 债项的免税额 jlaC: (6  
allowance for depreciation by wear and tear 耗损折旧免税额 '6f)^DYA'?  
allowance for funeral expenses 殡殓费的免税额 J!5& Nc  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qGECw#  
allowance for repairs and outgoings 修葺及支出方面的免税额 6JE_rAab  
allowance to debtor 给债务人的津贴 XGDJCN  
alteration of capital 资本更改 "V<7X%LIX  
alternate trustee 候补受托人 S+-V16{i  
amalgamation 合并 @8|i@S@4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o65
I(`  
ambit of charges 征税范围；收费范围 ?q}:ojrs1  
amended valuation 经修订的估值 md/NMC \  
American Commodities Exchange 美国商品交易所 fv
Z[eJ  
American Express Bank Limited 美国运通银行 k$w#:Sx  
American Stock Exchange 美国证券交易所 `&FfGftc  
amortization 摊销 =nG>aAG  
amount due from banks 存放银行同业的款项 *30T$_PiX|  
amount due from banks abroad 存放海外银行同业的款项 <
d$t*vnq  
amount due from holding companies 控股公司欠款 p!+bn,?G  
amount due from local banks 存放本港银行同业的款项 %[k"A  
amount due to banks 银行同业的存款 ryt`yO  
amount due to banks abroad 海外银行同业的存款 d+&w7/F  
amount due to holding companies 控股公司存款 \-{2E  
amount due to local banks 本港银行同业的存款 kFQx7m  
amount due to outport banks 外埠银行同业的存款 | =tGrHL  
amount for note issue 发行纸币的款额 z/f0.RJ  
amount of bond 担保契据的款额 ;^ YpQP  
amount of consideration 代价款额 x{$/|_  
amount of contribution 供款数额 >ToI$~84  
amount of indebtedness 负债款额 !w:pb7+G  
amount of principal of the loan 贷款本金额 )S|&3
\  
amount of rates chargeable 应征差饷数额 d(9C7GLC,  
amount of share capital 股本额 $x(p:+TI\4  
amount of sums assured 承保款额 Poxo c-s  
amount of variation 变动幅度 T&]IPOH9  
amount of vote 拨款数额 ~f?brQ?  
amount payable 应付款额 MQlGEJ  
amount receivable 应收款额 :hDv^D?3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [lE^0_+  
analysis 分析 snyA  
ancillary risk 附属风险 '$q3Ze  
annual account 周年帐目；周年帐目报表；年度决算；年结 rh6 e  
annual accounting date 年结日期 %H=^U
8WB  
annual allowance 每年免税额；年积金；年度津贴；年津 hF9y^Hx4  
annual balance 年度余额 HnY.=_G  
annual disposable income 每年可动用收入 \r-v]]_<d  
annual estimates 周年预算 _ IlRZ}
f  
annual fee 年费 3PaMq6Ca  
annual general meeting 周年大会 Bn*QT:SKC  
annual growth rate 年增率；每年增长率 ;rt\  
annual long-term supplement 长期个案每年补助金 *I`Eb7 ^  
annual pensionable emolument 可供计算退休金的年薪 v
'SqH,=d  
annual report 年报 LN=#&7=$c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XZj3x',;  
annual return 周年报表；周年申报表；每年报税表格 fTd":F  
Annual Return Rules 《周年报表规则》 j`_tb
 
annual review of consumer prices 每年消费物价回顾 8hZc#b;  
annual roll-forward basis 逐年延展方式 @g1T??h   
annual salary 年薪 UW-` k1  
annual statement 年度报表；年度决算表 \1#~]1~ s  
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
x=V3_HI/}  
annuitant 年金受益人 nC#SnyUO  
annuity 年金  L:Me  
annuity contract 年金合约 3SI%>CO}  
annuity on human life 人寿年金 s,7OoLE  
antecedent debt 先前的债项 ,~XAV ;+  
ante-dated cheque 倒填日期支票 "tmr s _~  
anticipated expenditure 预期开支 bJFqyK:6  
anticipated net profit 预期纯利 `6{
4?v  
anticipated revenue 预期收入 >,nK  
anti-inflation measure 反通货膨胀措施 0|]qWcD  
anti-inflationary stance 反通货膨胀立场 /!W',9ua6  
apparent deficit 表面赤字 "2`/mtMon  
apparent financial solvency 表面偿债能力 fP{IW`t}]  
apparent partner 表面合伙人 0t)5KO  
application for personal assessment 个人入息课税申请书 &8hW~G>(m  
application of fund 资金应用 gflO0$i  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^-s`$lTp  
appointed actuary 委任精算师 ?n
D]p!  
appointed auditor 委任核数师；委任审计师 dSbz$Fct  
appointed trustee 委任的受托人 (b+o$C  
appointer 委任人 -9$.&D|  
apportioned pro rata 按比例分摊 uEyus96 +  
apportionment 分配；分摊 2z9N/SyN  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *r iWrG  
apportionment formula 分摊方程式 -Vj112 fI  
apportionment of estate duty 遗产税的分摊 TR!7@Mu3  
appraisal 估价；评估 C40W@*6S2  
appreciable growth 可观增长 NeniQeR  
appreciable impact 显着影响 &Pgk$e%>  
appreciable increase 可观增长 ?cgb3^R'  
appreciation 增值；升值 57:27d0y  
appreciation against other currencies 相对其他货币升值 /mnV$+BE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nT@FSt  
appreciation tax 增值税 ]u "x=S93  
appropriation 拨款；拨用；拨付 lF)k4 +M  
appropriation account 拨款帐目 &a";jO GB  
Appropriation Bill 拨款法案 Z xR  
appropriation-in-aid system 补助拨款办法 P(i E"KH;  
approved assets 核准资产 S|T*-?|  
approved basket stock 认可一篮子证券 r%%<   
approved budget 核准预算 x.>[A^  
approved charitable donation 认可慈善捐款 [.>g.p,;  
approved charitable institution 认可慈善机构 ]?~[!&h  
approved currency 核准货币；认可货币 ~uEI}z
 
approved estimates 核准预算 +aRHM H
 
approved estimates of expenditure 核准开支预算 tdnd~WSR  
approved overseas insurer 核准海外保险人 &u~%5
;  
approved overseas trust company 核准海外信托公司 xWKUti i  
approved pooled investment fund 核准汇集投资基金 '#CYw=S+  
approved provident fund scheme 认可公积金计划 6?= ^8  
approved provision 核准拨款
BzI(  
approved redeemable share 核准可赎回股份 -FQS5Zb.!  
approved regional stock 认可地区性证券 p.!p6ve){  
approved retirement scheme 认可退休金计划 zc!q a"4yM  
approved subordinated loan 核准附属贷款 gdG#;T'  
arbitrage 套戥；套汇；套利 ,w7ZsI4:[  
arbitrageur 套戥者；套汇者 p\r V6+  
arbitrary amount 临时款项 7OLchf  
arrangement 措施；安排；协定 HkyN$1s  
arrears 欠款 k]yv#Pa  
arrears of pay 欠付薪酬 D~@lpcI  
arrears of revenue 逾期未收税款；逾期未收的帐项 >RKepV(X7  
articles of association 组织章程；组织细则；组织章程细则 ?^{Ey[)'(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iI!g1  
ascertainment of profit 确定利润 ib~EQ?u{  
"Asia Clear" “亚洲结算系统”