[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 O|UC ?]6  
allotment notice 股份配售通知；配股通知 \D&KC,i5f  
allotment of shares 股份分配 xn|(9#1o  
allowable 可获宽免；免税的 L&OwPd  
allowable business loss 可扣除的营业亏损 \5cpFj5%  
allowable expenses 可扣税的支出 OK gqT!  
allowance 免税额；津贴；备抵；准备金 (_{yB[z>`  
allowance for debts 债项的免税额 4nz35BLr  
allowance for depreciation by wear and tear 耗损折旧免税额 @ur+;IK$  
allowance for funeral expenses 殡殓费的免税额 6\S~P/PkE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &YeA:i?  
allowance for repairs and outgoings 修葺及支出方面的免税额 W+1^4::+  
allowance to debtor 给债务人的津贴 r!{Up7uL  
alteration of capital 资本更改 .w,q0<}  
alternate trustee 候补受托人 t);/'3|  
amalgamation 合并 .Xhr
CiZ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gKCX|cULY  
ambit of charges 征税范围；收费范围 -s'-eQF J  
amended valuation 经修订的估值 *k>n<p3dd  
American Commodities Exchange 美国商品交易所 G<;* SYAb  
American Express Bank Limited 美国运通银行 PE5G  
American Stock Exchange 美国证券交易所 eKqk= (  
amortization 摊销 @$K"o7+]   
amount due from banks 存放银行同业的款项
f'3$9x  
amount due from banks abroad 存放海外银行同业的款项 ]]j;
/TiG  
amount due from holding companies 控股公司欠款 5QO9Q]I#_\  
amount due from local banks 存放本港银行同业的款项 `pZm?}K  
amount due to banks 银行同业的存款 h3@v+Z<}  
amount due to banks abroad 海外银行同业的存款 t< ?,F  
amount due to holding companies 控股公司存款 @!d{bQd,  
amount due to local banks 本港银行同业的存款  1ZB"EQ  
amount due to outport banks 外埠银行同业的存款 8kDp_si  
amount for note issue 发行纸币的款额 BJo*'US-Q  
amount of bond 担保契据的款额 9]o-O]7/  
amount of consideration 代价款额 %GIr&V4|  
amount of contribution 供款数额 lCHO;7YHX  
amount of indebtedness 负债款额 63x?MY6  
amount of principal of the loan 贷款本金额 5d!-G$@  
amount of rates chargeable 应征差饷数额 S?BG_J6A7  
amount of share capital 股本额 Yp2eBgo"  
amount of sums assured 承保款额 {P#|zp4C{  
amount of variation 变动幅度 K)k<Rh[<  
amount of vote 拨款数额 TrR8?-  
amount payable 应付款额 }f7j8py  
amount receivable 应收款额 @2v_pJy^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4]}'Hln*U  
analysis 分析 yyy|Pw4:Z  
ancillary risk 附属风险 KRKCD4  
annual account 周年帐目；周年帐目报表；年度决算；年结 3%=~)7cF  
annual accounting date 年结日期 8Kk(8a&v  
annual allowance 每年免税额；年积金；年度津贴；年津 1D!<'`)AY  
annual balance 年度余额 R0  
annual disposable income 每年可动用收入 2Q:+
_v  
annual estimates 周年预算 -!]ZMi9  
annual fee 年费 4#hSJ(~7S  
annual general meeting 周年大会 delu1r  
annual growth rate 年增率；每年增长率 ,UdVNA  
annual long-term supplement 长期个案每年补助金 _ZkI)o
 
annual pensionable emolument 可供计算退休金的年薪 K8Y=S12Ti  
annual report 年报 mBON$sF|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [Cv/{f3]u{  
annual return 周年报表；周年申报表；每年报税表格 SGlNKA},A  
Annual Return Rules 《周年报表规则》 w$-6-rE]d  
annual review of consumer prices 每年消费物价回顾 Uq`'}Vo  
annual roll-forward basis 逐年延展方式 g_COp"!~9  
annual salary 年薪 k~ /Nv=D  
annual statement 年度报表；年度决算表 O463I.XAP  
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 Jo23P.#<  
annuitant 年金受益人 v^+Sh|z/  
annuity 年金 "kgdbAZ  
annuity contract 年金合约 Hc(OI|z~  
annuity on human life 人寿年金 0'?L#K  
antecedent debt 先前的债项 0v$~90)  
ante-dated cheque 倒填日期支票 c=.(!qdH  
anticipated expenditure 预期开支 $l&(%\pp  
anticipated net profit 预期纯利 \d$!a5LF}  
anticipated revenue 预期收入 f^XOUh  
anti-inflation measure 反通货膨胀措施 y7Df_|Z  
anti-inflationary stance 反通货膨胀立场 L8#5*8W6  
apparent deficit 表面赤字 wz ~d(a#  
apparent financial solvency 表面偿债能力 ,{?%m6.lE  
apparent partner 表面合伙人 ]f9Cx\d:k  
application for personal assessment 个人入息课税申请书 Bh]P{H%  
application of fund 资金应用 j]/RC(;?  
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 R`^_(y n>  
appointed actuary 委任精算师 -5QZJF2 ~  
appointed auditor 委任核数师；委任审计师 Pw!MS5=r  
appointed trustee 委任的受托人 pr UM-u8  
appointer 委任人 nt7.?$  
apportioned pro rata 按比例分摊 _[ZO p ~  
apportionment 分配；分摊 x39<6_?G  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H\tUpan6fy  
apportionment formula 分摊方程式 (n9gkO&8"  
apportionment of estate duty 遗产税的分摊 ) M BQuiL  
appraisal 估价；评估 j9+w#G]hV  
appreciable growth 可观增长 63
,H{  
appreciable impact 显着影响 xbYi.  
appreciable increase 可观增长 cY.bO/&l  
appreciation 增值；升值 F;0}x;:>  
appreciation against other currencies 相对其他货币升值 **gXvTqI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >_ 2dvg=U  
appreciation tax 增值税 ~|xA4u5LG  
appropriation 拨款；拨用；拨付 G?/DrnK:  
appropriation account 拨款帐目 =]Jd9]vi  
Appropriation Bill 拨款法案 yFlm[K5YD  
appropriation-in-aid system 补助拨款办法 ,>+p-M8ZL  
approved assets 核准资产 gn".u!9j  
approved basket stock 认可一篮子证券 xLH)P<^`C  
approved budget 核准预算 Jcm&RI"{  
approved charitable donation 认可慈善捐款 m:o<XK[>  
approved charitable institution 认可慈善机构 b |p)9&^r  
approved currency 核准货币；认可货币 j*TYoH1  
approved estimates 核准预算 =k`Cr0aPF  
approved estimates of expenditure 核准开支预算 bTs?!~q  
approved overseas insurer 核准海外保险人 .O}%  
approved overseas trust company 核准海外信托公司 7!TueP0Zd  
approved pooled investment fund 核准汇集投资基金 G..aiA  
approved provident fund scheme 认可公积金计划 I->Ss},U  
approved provision 核准拨款 g:Xhw$x9  
approved redeemable share 核准可赎回股份 $F + LDs  
approved regional stock 认可地区性证券 XtSkh] #z!  
approved retirement scheme 认可退休金计划 !.(P~j][  
approved subordinated loan 核准附属贷款 K':;%~I  
arbitrage 套戥；套汇；套利 {w^+\]tC  
arbitrageur 套戥者；套汇者 bsA-2*Q+  
arbitrary amount 临时款项 s?,Ek  
arrangement 措施；安排；协定 :;fHDU|  
arrears 欠款 0- yp,G  
arrears of pay 欠付薪酬 zz4N5["  
arrears of revenue 逾期未收税款；逾期未收的帐项 xx9 g
''Q  
articles of association 组织章程；组织细则；组织章程细则 MC:@U~}6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y0.8A-2:  
ascertainment of profit 确定利润 8jo p_PG'  
"Asia Clear" “亚洲结算系统”