[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 IO4 8sV }  
allotment notice 股份配售通知；配股通知 zU7/P|Dw+  
allotment of shares 股份分配 $M(ZKS3,j  
allowable 可获宽免；免税的 n#|p R2  
allowable business loss 可扣除的营业亏损 HP /@ _qk  
allowable expenses 可扣税的支出 FLI0C  
allowance 免税额；津贴；备抵；准备金 8@f=GJf  
allowance for debts 债项的免税额 {{\ d5CkX  
allowance for depreciation by wear and tear 耗损折旧免税额 v_zVhEtY  
allowance for funeral expenses 殡殓费的免税额 Cy~Pfty  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F5#P{zk|  
allowance for repairs and outgoings 修葺及支出方面的免税额 JlF$|y,gV,  
allowance to debtor 给债务人的津贴 Po
=@ 6oB  
alteration of capital 资本更改 y^SDt3Am  
alternate trustee 候补受托人 ;6?VkF  
amalgamation 合并 .>{.!a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 laQM*FLg  
ambit of charges 征税范围；收费范围 QE.a2 }  
amended valuation 经修订的估值 abVz/R/o  
American Commodities Exchange 美国商品交易所 ^nS'3g^"  
American Express Bank Limited 美国运通银行 O'G
,  
American Stock Exchange 美国证券交易所 $g?`yE(K  
amortization 摊销 Yzr|Z7rq}  
amount due from banks 存放银行同业的款项 Zu$30&U  
amount due from banks abroad 存放海外银行同业的款项 @\=%M^bx  
amount due from holding companies 控股公司欠款 XSu9C zx&I  
amount due from local banks 存放本港银行同业的款项 6S~lgH:  
amount due to banks 银行同业的存款 0PK*ULwSN  
amount due to banks abroad 海外银行同业的存款 \*C}[D  
amount due to holding companies 控股公司存款 ^h:%%\2  
amount due to local banks 本港银行同业的存款 t&r-;sH^[  
amount due to outport banks 外埠银行同业的存款 W+'|zhn  
amount for note issue 发行纸币的款额 Z|z+[V}[  
amount of bond 担保契据的款额 $YmD;  
amount of consideration 代价款额 YXR%{GUP[  
amount of contribution 供款数额 %Tn0r|K  
amount of indebtedness 负债款额 ~;f,Ad`Q  
amount of principal of the loan 贷款本金额 !]
W}I  
amount of rates chargeable 应征差饷数额 Ier0F7]I  
amount of share capital 股本额 7%-+7O3ud  
amount of sums assured 承保款额 <Q4yN!6  
amount of variation 变动幅度 qx1}e  
amount of vote 拨款数额 @"6dq;"  
amount payable 应付款额 BtSl%(w  
amount receivable 应收款额 6+MZ39x
C  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yH<^txNF  
analysis 分析 483BrFV  
ancillary risk 附属风险  SLa\F  
annual account 周年帐目；周年帐目报表；年度决算；年结 @y (9LSs  
annual accounting date 年结日期 Sc<%$ Gd  
annual allowance 每年免税额；年积金；年度津贴；年津 (5SN=6O  
annual balance 年度余额 k0=$mmmPY  
annual disposable income 每年可动用收入 @q?zh'@;  
annual estimates 周年预算 Btmv{'T_y@  
annual fee 年费 `g;` yJX<  
annual general meeting 周年大会 -m&8SN  
annual growth rate 年增率；每年增长率 TZT1nj"n  
annual long-term supplement 长期个案每年补助金 PF,|Wzx  
annual pensionable emolument 可供计算退休金的年薪 O6LuFT.  
annual report 年报 f?iQ0wv)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^cE|o&Rm;  
annual return 周年报表；周年申报表；每年报税表格 24T
Ql<H{  
Annual Return Rules 《周年报表规则》 L{hP&8$k  
annual review of consumer prices 每年消费物价回顾 _?M71>3$.  
annual roll-forward basis 逐年延展方式 g,5r)FU`  
annual salary 年薪 F8\nAX  
annual statement 年度报表；年度决算表 (z}q6Lfa  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 MLL4nkO,`  
annuitant 年金受益人 t?1+Yw./em  
annuity 年金 L}bS"=B[&W  
annuity contract 年金合约 ,= ;d<O8  
annuity on human life 人寿年金 MYzyg  
antecedent debt 先前的债项 IH;+pN  
ante-dated cheque 倒填日期支票 {xm^DT  
anticipated expenditure 预期开支 V@0Z\&  
anticipated net profit 预期纯利 x"@Y[  
anticipated revenue 预期收入 Wx;`=9  
anti-inflation measure 反通货膨胀措施 F[Dhj,C"  
anti-inflationary stance 反通货膨胀立场 qwlIz/j  
apparent deficit 表面赤字 5I!EsW$sY  
apparent financial solvency 表面偿债能力 0ciPH:V  
apparent partner 表面合伙人 By|y:  
application for personal assessment 个人入息课税申请书 O
Y'490  
application of fund 资金应用 IK%fX/tDyc  
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 :%M[|Fj  
appointed actuary 委任精算师 J?\z{ ;qa  
appointed auditor 委任核数师；委任审计师 D8otUDB{  
appointed trustee 委任的受托人 l@ +]XyLj  
appointer 委任人 DwXzmp[qWH  
apportioned pro rata 按比例分摊 S7cxEOfAu  
apportionment 分配；分摊 Ou~|Q&f'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7-nz'-'  
apportionment formula 分摊方程式 6vVx>hFJ47  
apportionment of estate duty 遗产税的分摊 2TN+ (B#Z!  
appraisal 估价；评估 2k,!P6fgl  
appreciable growth 可观增长 fmD U  
appreciable impact 显着影响 n3, ?klK  
appreciable increase 可观增长 ~ {sRK  
appreciation 增值；升值 3YyB0BMW  
appreciation against other currencies 相对其他货币升值 #P,mZ}G\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 IfHB+H   
appreciation tax 增值税 eGrC0[SH  
appropriation 拨款；拨用；拨付 4%Q8>mEvT  
appropriation account 拨款帐目 @\ ,WJmW  
Appropriation Bill 拨款法案 $`:/OA<.  
appropriation-in-aid system 补助拨款办法 {'W\~GnZ  
approved assets 核准资产 Jsi [,|G  
approved basket stock 认可一篮子证券 H\tz"<*``  
approved budget 核准预算 6Sh0%Fs  
approved charitable donation 认可慈善捐款 3lc'(ts%  
approved charitable institution 认可慈善机构 ~Uw**PT3M  
approved currency 核准货币；认可货币 A&#P=mj  
approved estimates 核准预算 k^3|A3A  
approved estimates of expenditure 核准开支预算 "^j& ^sA+  
approved overseas insurer 核准海外保险人 r2A(GUz  
approved overseas trust company 核准海外信托公司 3%Jg' Tr+  
approved pooled investment fund 核准汇集投资基金 5b9v
`6Kq  
approved provident fund scheme 认可公积金计划 &DdFK.lt  
approved provision 核准拨款 -DwqoWZ  
approved redeemable share 核准可赎回股份 &P>wIbE  
approved regional stock 认可地区性证券 j_PICv*6  
approved retirement scheme 认可退休金计划 JV|GEn\@N  
approved subordinated loan 核准附属贷款 Ea@N:t?(8=  
arbitrage 套戥；套汇；套利 7<V(lX.{  
arbitrageur 套戥者；套汇者 yBKkx@o#z  
arbitrary amount 临时款项 {6YLiQ
*_  
arrangement 措施；安排；协定 X
%7Y\|  
arrears 欠款 =T$-idx1l  
arrears of pay 欠付薪酬 ~c7}eTJd"  
arrears of revenue 逾期未收税款；逾期未收的帐项 45l/)=@@B  
articles of association 组织章程；组织细则；组织章程细则 1<_i7.{k  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [
m7jZOEu  
ascertainment of profit 确定利润 $\>GQ~k  
"Asia Clear" “亚洲结算系统”