[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 Mm H_gR  
allotment notice 股份配售通知；配股通知 fMPq  
allotment of shares 股份分配 cE5Zxcn  
allowable 可获宽免；免税的  iLcadX  
allowable business loss 可扣除的营业亏损 GD{fXhgk  
allowable expenses 可扣税的支出 pm@Z [g  
allowance 免税额；津贴；备抵；准备金 /(ju  
allowance for debts 债项的免税额 Juqn X  
allowance for depreciation by wear and tear 耗损折旧免税额 (!5}" fj  
allowance for funeral expenses 殡殓费的免税额 %W',cu  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KGmc*Jwy  
allowance for repairs and outgoings 修葺及支出方面的免税额 8:?Q(M7  
allowance to debtor 给债务人的津贴 :;q_f+U  
alteration of capital 资本更改 J?quYlS  
alternate trustee 候补受托人 gzCMJ<3!D  
amalgamation 合并 "4uUI_E9F;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )-
KE4/G  
ambit of charges 征税范围；收费范围 PJ'lZu8?x  
amended valuation 经修订的估值 wx%nTf/Oa  
American Commodities Exchange 美国商品交易所 uf'P9MA}>  
American Express Bank Limited 美国运通银行 w<>6>w@GZ  
American Stock Exchange 美国证券交易所 vq:OH H  
amortization 摊销 [=ak >>8  
amount due from banks 存放银行同业的款项 J:Y|O-S!  
amount due from banks abroad 存放海外银行同业的款项 *a,.E6C*  
amount due from holding companies 控股公司欠款 I= h4s(  
amount due from local banks 存放本港银行同业的款项 3J~kiy.nfW  
amount due to banks 银行同业的存款 m2q;^o:J  
amount due to banks abroad 海外银行同业的存款 fwv T2G4  
amount due to holding companies 控股公司存款 %_R|@cyD  
amount due to local banks 本港银行同业的存款 *8X9lv.Z  
amount due to outport banks 外埠银行同业的存款 `}8@[iB'  
amount for note issue 发行纸币的款额 QC5f:BwM  
amount of bond 担保契据的款额 GHC?Tp  
amount of consideration 代价款额 +<WRB\ W  
amount of contribution 供款数额 4Re@QOZ  
amount of indebtedness 负债款额 dFP-(dX#  
amount of principal of the loan 贷款本金额 +bc#GzVF  
amount of rates chargeable 应征差饷数额 T~~[a|bLa  
amount of share capital 股本额 1;:t~Y  
amount of sums assured 承保款额 tZu*Asx7  
amount of variation 变动幅度 u~- fK'/!|  
amount of vote 拨款数额 LH/&\k  
amount payable 应付款额 >+jbMAYSq  
amount receivable 应收款额 Q@W|GO H3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 r;on0wm&B  
analysis 分析 RJ}yf|d-C  
ancillary risk 附属风险 )Z8"uRTb0  
annual account 周年帐目；周年帐目报表；年度决算；年结 *J Y`.t  
annual accounting date 年结日期 gUH'DS]{  
annual allowance 每年免税额；年积金；年度津贴；年津 lc3 S|4  
annual balance 年度余额 E7NbP
Nd  
annual disposable income 每年可动用收入 _{*$>1q  
annual estimates 周年预算 g\\1C2jG  
annual fee 年费 B==a  
annual general meeting 周年大会 AJ?}Hel[0  
annual growth rate 年增率；每年增长率 @Tfwh /UN  
annual long-term supplement 长期个案每年补助金 j`|^s}8t  
annual pensionable emolument 可供计算退休金的年薪 q?Ku}eID3  
annual report 年报 '6.>Wdd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zJuRth)(,  
annual return 周年报表；周年申报表；每年报税表格 2 ]DCF  
Annual Return Rules 《周年报表规则》 FJd8s*  
annual review of consumer prices 每年消费物价回顾 or%gTVZ  
annual roll-forward basis 逐年延展方式 v(Bp1~PPZM  
annual salary 年薪 [Zt# c C+  
annual statement 年度报表；年度决算表 uH ny ]  
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 Ck3QrfM  
annuitant 年金受益人 o[6vxTH  
annuity 年金 <=m 30{;f  
annuity contract 年金合约 *qO]v9 j  
annuity on human life 人寿年金 9QOr,~~s  
antecedent debt 先前的债项 |z#m  
ante-dated cheque 倒填日期支票 ~X~xE]1o|U  
anticipated expenditure 预期开支 ,a9D~i 9R  
anticipated net profit 预期纯利 oP=T6PX~l  
anticipated revenue 预期收入 Sqdc1zC
 
anti-inflation measure 反通货膨胀措施 cZaF f?]k  
anti-inflationary stance 反通货膨胀立场 ?
@lx  
apparent deficit 表面赤字 o%Uu.P  
apparent financial solvency 表面偿债能力 d DIQ+/mmg  
apparent partner 表面合伙人 4/HY[FT  
application for personal assessment 个人入息课税申请书 CQBT::  
application of fund 资金应用 oN[Fza>  
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 Wkg*J3O  
appointed actuary 委任精算师 9raHSzK@d  
appointed auditor 委任核数师；委任审计师 @)OnIQN~  
appointed trustee 委任的受托人 )BF \!sTn  
appointer 委任人 W>}Qer4  
apportioned pro rata 按比例分摊 !cN?SGafZI  
apportionment 分配；分摊 <ELziE~>V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^o $W  
apportionment formula 分摊方程式 Avs7(-L+s  
apportionment of estate duty 遗产税的分摊 -SQJH}zCT+  
appraisal 估价；评估 ){O1&|z-
 
appreciable growth 可观增长 w69>tC  
appreciable impact 显着影响 IOsXP
f9@  
appreciable increase 可观增长 I;kf #nvao  
appreciation 增值；升值 pAJ=f}",]E  
appreciation against other currencies 相对其他货币升值 y3={NB+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G
*mO&:q  
appreciation tax 增值税 CF3 E]dt  
appropriation 拨款；拨用；拨付 r~Y>+ln.  
appropriation account 拨款帐目 [^?13xMb  
Appropriation Bill 拨款法案 :SQDqG
 
appropriation-in-aid system 补助拨款办法 wUZQB1$F  
approved assets 核准资产 ,_.@l+BM.  
approved basket stock 认可一篮子证券 0(Y%,q  
approved budget 核准预算 gB/;clCdX)  
approved charitable donation 认可慈善捐款 BG
B,Gb  
approved charitable institution 认可慈善机构 c&Gz> L  
approved currency 核准货币；认可货币 ov\Ct%]  
approved estimates 核准预算 `"xk,fVYd  
approved estimates of expenditure 核准开支预算 PoYr:=S?  
approved overseas insurer 核准海外保险人 CDQJ bvx  
approved overseas trust company 核准海外信托公司 Jj=yG"$!  
approved pooled investment fund 核准汇集投资基金 $"Y3mD}?L  
approved provident fund scheme 认可公积金计划 }': EJ~H  
approved provision 核准拨款 ?-pxte8  
approved redeemable share 核准可赎回股份 tv 4s12&  
approved regional stock 认可地区性证券 F1 <489  
approved retirement scheme 认可退休金计划 "2ZIoa!^  
approved subordinated loan 核准附属贷款 5h|'DOx|o  
arbitrage 套戥；套汇；套利 *TJBPM,  
arbitrageur 套戥者；套汇者 X!U]`Qh  
arbitrary amount 临时款项 /yx=7<  
arrangement 措施；安排；协定 /\TQc-k?2  
arrears 欠款 3xBN10R#  
arrears of pay 欠付薪酬 i'Y-V]->  
arrears of revenue 逾期未收税款；逾期未收的帐项 t*o7,  
articles of association 组织章程；组织细则；组织章程细则 _n< LVdE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?@_v,,|  
ascertainment of profit 确定利润 !?BW_vY  
"Asia Clear" “亚洲结算系统”