[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 &*s0\ 8  
allotment notice 股份配售通知；配股通知 kvh &d|  
allotment of shares 股份分配 $46{<4.  
allowable 可获宽免；免税的 1RKW2RCaW_  
allowable business loss 可扣除的营业亏损 TyKWy0x-3  
allowable expenses 可扣税的支出 4HAp{
a1  
allowance 免税额；津贴；备抵；准备金 cv(PP-'\  
allowance for debts 债项的免税额 i_kE^SSgm  
allowance for depreciation by wear and tear 耗损折旧免税额 yi^b)2G  
allowance for funeral expenses 殡殓费的免税额 i%{3W:!4t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0A:n0[V:]  
allowance for repairs and outgoings 修葺及支出方面的免税额 @vMA=v7a  
allowance to debtor 给债务人的津贴 .0G6flD   
alteration of capital 资本更改 ~Xlrvb}LP  
alternate trustee 候补受托人 2Sq_Tw3^  
amalgamation 合并 hb/]8mR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KIeT!kmDl  
ambit of charges 征税范围；收费范围 ms_ VM>l  
amended valuation 经修订的估值 5`]UE7gT  
American Commodities Exchange 美国商品交易所 /cK%n4l.y  
American Express Bank Limited 美国运通银行 W[[bV  
American Stock Exchange 美国证券交易所 zd]D(qeX  
amortization 摊销 {"vkji>  
amount due from banks 存放银行同业的款项 o&hIHfZri  
amount due from banks abroad 存放海外银行同业的款项 h8G5GRD  
amount due from holding companies 控股公司欠款 @h?shW=^  
amount due from local banks 存放本港银行同业的款项 x"4} isp <  
amount due to banks 银行同业的存款 S?{/hy  
amount due to banks abroad 海外银行同业的存款 hCYQGx0  
amount due to holding companies 控股公司存款 QR">.k4QJ  
amount due to local banks 本港银行同业的存款 ICB~_O5  
amount due to outport banks 外埠银行同业的存款 a{[+<8=@1  
amount for note issue 发行纸币的款额 iU+nqY'  
amount of bond 担保契据的款额 @FN*TJ  
amount of consideration 代价款额 $hR)i  
amount of contribution 供款数额 93IFcmO.H@  
amount of indebtedness 负债款额 IkzTJ%>  
amount of principal of the loan 贷款本金额 d/74{.  
amount of rates chargeable 应征差饷数额 >O/D!j|  
amount of share capital 股本额 J!ntXF  
amount of sums assured 承保款额 GFk1
/ F  
amount of variation 变动幅度 Zs2-u^3&  
amount of vote 拨款数额 %~NH0oFO  
amount payable 应付款额 ^O^:$nXhYy  
amount receivable 应收款额 '<
iK*[NW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 to"'By{9  
analysis 分析 W/=|/-\]/  
ancillary risk 附属风险 U"f??y%)  
annual account 周年帐目；周年帐目报表；年度决算；年结 %b?$@H-Re  
annual accounting date 年结日期 T88Y qI  
annual allowance 每年免税额；年积金；年度津贴；年津 !5}l&7:(MN  
annual balance 年度余额
Ovw[b2ii  
annual disposable income 每年可动用收入 1x~U*vbhQ  
annual estimates 周年预算 Q6C-4ja  
annual fee 年费 v=I|O%  
annual general meeting 周年大会 %OcGdbs  
annual growth rate 年增率；每年增长率 .w6eJ4]  
annual long-term supplement 长期个案每年补助金 M!M!Ni  
annual pensionable emolument 可供计算退休金的年薪 iP3Z  
annual report 年报 9^F2$+T[:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 $!A:5jech  
annual return 周年报表；周年申报表；每年报税表格 i;PL\Er:tX  
Annual Return Rules 《周年报表规则》 4y
}"Hy  
annual review of consumer prices 每年消费物价回顾 MVCl.o  
annual roll-forward basis 逐年延展方式 .wrL3z_  
annual salary 年薪 }i!pL(8 ;  
annual statement 年度报表；年度决算表 mT*{-n_Zs  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T_<BVM  
annuitant 年金受益人 Aw!gSf)  
annuity 年金 V_U'P>_I  
annuity contract 年金合约 9=dkx^q  
annuity on human life 人寿年金 ~<qt%W?  
antecedent debt 先前的债项
;P?q2jI  
ante-dated cheque 倒填日期支票 2_QN&o ~h  
anticipated expenditure 预期开支 ~:sE:9$z  
anticipated net profit 预期纯利 >x:EJV   
anticipated revenue 预期收入 ^b?2N/m@  
anti-inflation measure 反通货膨胀措施 j%Y\A~DV  
anti-inflationary stance 反通货膨胀立场 P}3}ek1Ax  
apparent deficit 表面赤字 7q9gngT1LA  
apparent financial solvency 表面偿债能力 `BZ&~vJ_  
apparent partner 表面合伙人 0>6DSQq~t(  
application for personal assessment 个人入息课税申请书 }ublR&zlp
 
application of fund 资金应用 ?Ce#BwQ>  
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 Md;/nJO~{  
appointed actuary 委任精算师 cJ}QXuuUv  
appointed auditor 委任核数师；委任审计师 \6 j^kY=  
appointed trustee 委任的受托人 N1 --~e  
appointer 委任人 QYE7p \  
apportioned pro rata 按比例分摊 B Z+-p5]-  
apportionment 分配；分摊 ? S=W&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T*q"N?/4  
apportionment formula 分摊方程式 iT)WR90  
apportionment of estate duty 遗产税的分摊 DhKr;e  
appraisal 估价；评估 \Xg?Ug*9w  
appreciable growth 可观增长 *8g<R  
appreciable impact 显着影响 17UK1Jx,  
appreciable increase 可观增长 >X Qv?5  
appreciation 增值；升值 )xl6,bq3  
appreciation against other currencies 相对其他货币升值 d}0qJoH4  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 dXu{p  
appreciation tax 增值税 \x\.  
appropriation 拨款；拨用；拨付 ( 76{2  
appropriation account 拨款帐目 )GB`*M[   
Appropriation Bill 拨款法案 89eq[ |G_  
appropriation-in-aid system 补助拨款办法 )q? $
p9  
approved assets 核准资产 \%_ZV9cKF  
approved basket stock 认可一篮子证券 +$beo2x6  
approved budget 核准预算 H"YL k  
approved charitable donation 认可慈善捐款 }B!cv{{  
approved charitable institution 认可慈善机构 _3^y|_!  
approved currency 核准货币；认可货币 w^VSj%XH!  
approved estimates 核准预算 Xza
4iV  
approved estimates of expenditure 核准开支预算 Etnb3<^[t  
approved overseas insurer 核准海外保险人 8cr NOZS6  
approved overseas trust company 核准海外信托公司 {K.rl%_|N  
approved pooled investment fund 核准汇集投资基金 ;lfWuU%R  
approved provident fund scheme 认可公积金计划 Gi$gtLtNh  
approved provision 核准拨款 Q)6va}2ai  
approved redeemable share 核准可赎回股份 P\B3 y+)  
approved regional stock 认可地区性证券 V2`;4dX*2  
approved retirement scheme 认可退休金计划 I"Q<n[g0'  
approved subordinated loan 核准附属贷款 6Dzs?P  
arbitrage 套戥；套汇；套利 Sb<\-O14"  
arbitrageur 套戥者；套汇者 7!d$M{0"  
arbitrary amount 临时款项 r\mPIr|  
arrangement 措施；安排；协定 ;h+q  
arrears 欠款 ?n*f y  
arrears of pay 欠付薪酬 =:5<{J OG  
arrears of revenue 逾期未收税款；逾期未收的帐项 &:vscOl  
articles of association 组织章程；组织细则；组织章程细则 5RhF+p4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <?|6*2_=  
ascertainment of profit 确定利润 D!l8l49hLu  
"Asia Clear" “亚洲结算系统”