[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 `Iwl\x[A  
allotment notice 股份配售通知；配股通知 /bdL.Y#V  
allotment of shares 股份分配 mok94XuK)  
allowable 可获宽免；免税的 2{U5*\FhVX  
allowable business loss 可扣除的营业亏损 lw+54lZX|  
allowable expenses 可扣税的支出 N+lhztYQ?  
allowance 免税额；津贴；备抵；准备金 9w3KAca  
allowance for debts 债项的免税额 HSwC4y}  
allowance for depreciation by wear and tear 耗损折旧免税额 l4Au{%j\  
allowance for funeral expenses 殡殓费的免税额 74_':,u;]~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 CFK {.{d]B  
allowance for repairs and outgoings 修葺及支出方面的免税额 u~rPqBT{d3  
allowance to debtor 给债务人的津贴 ]@Z[/z%~04  
alteration of capital 资本更改 ;Mw<{X
-  
alternate trustee 候补受托人 ":v^Y 9  
amalgamation 合并 B*Z}=$1j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GVT| fE  
ambit of charges 征税范围；收费范围 pyUzHF0  
amended valuation 经修订的估值 Z
.}Z2K  
American Commodities Exchange 美国商品交易所 u.yYE,9  
American Express Bank Limited 美国运通银行 d+45Y,|  
American Stock Exchange 美国证券交易所 , wXixf2  
amortization 摊销 g"{`g6(+  
amount due from banks 存放银行同业的款项 xig4H7V  
amount due from banks abroad 存放海外银行同业的款项 ?,}:)oA_  
amount due from holding companies 控股公司欠款 953G
mNZ7  
amount due from local banks 存放本港银行同业的款项 !LR9}Xon  
amount due to banks 银行同业的存款 xs 1V?0  
amount due to banks abroad 海外银行同业的存款 !w1acmo<_  
amount due to holding companies 控股公司存款 :|\[a0ZL  
amount due to local banks 本港银行同业的存款 `}:pUf  
amount due to outport banks 外埠银行同业的存款 rS>@>8k2,  
amount for note issue 发行纸币的款额 G^ShN45  
amount of bond 担保契据的款额 C5,\DdCX,  
amount of consideration 代价款额 LbkQuq/d  
amount of contribution 供款数额
n +v(t  
amount of indebtedness 负债款额 ajCe&+  
amount of principal of the loan 贷款本金额 /'4]"%i
%3  
amount of rates chargeable 应征差饷数额 Prc(  
amount of share capital 股本额 ' QSj-  
amount of sums assured 承保款额 ke<l@wO  
amount of variation 变动幅度 t/lQSUip  
amount of vote 拨款数额 XqLR2d  
amount payable 应付款额 lLur.f  
amount receivable 应收款额 &( ZEs c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #.<Dq8u  
analysis 分析 &t U&Z
H  
ancillary risk 附属风险 <<DPer2  
annual account 周年帐目；周年帐目报表；年度决算；年结 BN&eU'Dl]  
annual accounting date 年结日期 3qQ}U}-;|  
annual allowance 每年免税额；年积金；年度津贴；年津 !k<k]^Z\  
annual balance 年度余额 I)\{?LdHR  
annual disposable income 每年可动用收入 ep6V2R  
annual estimates 周年预算 '/s/o]'sUd  
annual fee 年费 E]Qd5l  
annual general meeting 周年大会 Bx/)Sl@  
annual growth rate 年增率；每年增长率 j/8q  
annual long-term supplement 长期个案每年补助金 ?7#{#sj  
annual pensionable emolument 可供计算退休金的年薪 W K(GR\@  
annual report 年报 !q~f;&rg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~OMo$qt`lP  
annual return 周年报表；周年申报表；每年报税表格 R5i xG9  
Annual Return Rules 《周年报表规则》 ,Yn$X  
annual review of consumer prices 每年消费物价回顾 C1#f/o->  
annual roll-forward basis 逐年延展方式 a51}~V1  
annual salary 年薪 Z,-J tl  
annual statement 年度报表；年度决算表 ta@f NS4  
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 $azK M,<q  
annuitant 年金受益人 vA{DF{S4  
annuity 年金 y1h3Ch>Y  
annuity contract 年金合约 } rX)A\ g6  
annuity on human life 人寿年金 %J+ w9Z  
antecedent debt 先前的债项 G%junS'zt  
ante-dated cheque 倒填日期支票 KBoW(OP4'  
anticipated expenditure 预期开支 :*vSC:q  
anticipated net profit 预期纯利 ?pdN!zOeL  
anticipated revenue 预期收入 ( QdLz5\  
anti-inflation measure 反通货膨胀措施 ]5Q)mWF  
anti-inflationary stance 反通货膨胀立场 610u!_-  
apparent deficit 表面赤字 HqI[]T@  
apparent financial solvency 表面偿债能力 Vp1Q^`a{G  
apparent partner 表面合伙人 z%]3`_I  
application for personal assessment 个人入息课税申请书 NxzAlu  
application of fund 资金应用 u/CR7Y  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P_P~c~o  
appointed actuary 委任精算师 ac,<+y7A  
appointed auditor 委任核数师；委任审计师 o4^#W;%w  
appointed trustee 委任的受托人 Ax 4R$P.]u  
appointer 委任人 f[*g8p  
apportioned pro rata 按比例分摊 Ld'3uM/  
apportionment 分配；分摊 ]M 2n%9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'JO}6 ;W  
apportionment formula 分摊方程式 +f}w+  
apportionment of estate duty 遗产税的分摊 1]W8A.ZS  
appraisal 估价；评估 uF {l`|b'  
appreciable growth 可观增长 g2vt(Gf;  
appreciable impact 显着影响 &Z}}9dd  
appreciable increase 可观增长 S^N{=*  
appreciation 增值；升值 Z1h6Y>j  
appreciation against other currencies 相对其他货币升值 VrKLEN\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +jN)$Y3Ya  
appreciation tax 增值税 Gx|/ Jq  
appropriation 拨款；拨用；拨付 8}X>u2t  
appropriation account 拨款帐目 ug/P>0  
Appropriation Bill 拨款法案 qL$\[(  
appropriation-in-aid system 补助拨款办法 l xP!WP  
approved assets 核准资产 &m`@6\N(   
approved basket stock 认可一篮子证券 )7m.n%B!5V  
approved budget 核准预算 uZP(-}  
approved charitable donation 认可慈善捐款 H:t2;Z'  
approved charitable institution 认可慈善机构 =T$2Qo8  
approved currency 核准货币；认可货币 BPy pA$  
approved estimates 核准预算 PkOtg[Z  
approved estimates of expenditure 核准开支预算 zR%)@
wh  
approved overseas insurer 核准海外保险人 'h>l_A
 
approved overseas trust company 核准海外信托公司 D7v.Xq|  
approved pooled investment fund 核准汇集投资基金 :io~{a#.2\  
approved provident fund scheme 认可公积金计划 C?rb}(m  
approved provision 核准拨款 "^t;V+I o  
approved redeemable share 核准可赎回股份 W,%qL6qV  
approved regional stock 认可地区性证券 (O G>=h8?  
approved retirement scheme 认可退休金计划 b:&=W>r  
approved subordinated loan 核准附属贷款 V'AZs;  
arbitrage 套戥；套汇；套利 _z3^.QP  
arbitrageur 套戥者；套汇者 2~)q080jh  
arbitrary amount 临时款项 ^izf&W.j!  
arrangement 措施；安排；协定 .Pa6HA !  
arrears 欠款 n* z;%'0  
arrears of pay 欠付薪酬 1!R:}r3t  
arrears of revenue 逾期未收税款；逾期未收的帐项 =/N0^  
articles of association 组织章程；组织细则；组织章程细则 E; r~8^9)  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i, /Q.XL  
ascertainment of profit 确定利润 7D4I>N'T  
"Asia Clear" “亚洲结算系统”