[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 t+M'05-U2  
allotment notice 股份配售通知；配股通知 
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allotment of shares 股份分配 iu2O/l#r  
allowable 可获宽免；免税的 .vd*~U"  
allowable business loss 可扣除的营业亏损 ]l`V#Rd  
allowable expenses 可扣税的支出 +^%)QH>9   
allowance 免税额；津贴；备抵；准备金 6q,CEm  
allowance for debts 债项的免税额 <v?2p{U%  
allowance for depreciation by wear and tear 耗损折旧免税额 <4CqG4}Y  
allowance for funeral expenses 殡殓费的免税额 8!
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *\*]:BIe&v  
allowance for repairs and outgoings 修葺及支出方面的免税额 a6?t?:~|  
allowance to debtor 给债务人的津贴 Q]OR0-6<.  
alteration of capital 资本更改 0v``4z2Z  
alternate trustee 候补受托人 >)k[085t  
amalgamation 合并 4}Lui9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X.ZG-TC  
ambit of charges 征税范围；收费范围 [WXcp1p  
amended valuation 经修订的估值
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American Commodities Exchange 美国商品交易所 k#Qjm9V  
American Express Bank Limited 美国运通银行 Ox@$ }  
American Stock Exchange 美国证券交易所 7^1K4%IPl  
amortization 摊销 7| `_5e  
amount due from banks 存放银行同业的款项 \\ C!{}+  
amount due from banks abroad 存放海外银行同业的款项 09i77  
amount due from holding companies 控股公司欠款 VBW][f  
amount due from local banks 存放本港银行同业的款项 %.8(R &  
amount due to banks 银行同业的存款 L@J$kq
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amount due to banks abroad 海外银行同业的存款 "]q0|ZdOwH  
amount due to holding companies 控股公司存款 "![KQ  
amount due to local banks 本港银行同业的存款 vzF6e eaD  
amount due to outport banks 外埠银行同业的存款 bAUYJPRpy  
amount for note issue 发行纸币的款额 %&J`mq  
amount of bond 担保契据的款额 fw|t`mUGu  
amount of consideration 代价款额 {mLv?"M]  
amount of contribution 供款数额 F4:5 >*:  
amount of indebtedness 负债款额 oG-Eac,  
amount of principal of the loan 贷款本金额 TQOJN  
amount of rates chargeable 应征差饷数额 hl2|Ec  
amount of share capital 股本额 =@nW;PUZ  
amount of sums assured 承保款额 Q+'fTmT[,  
amount of variation 变动幅度 e}s,WC2-  
amount of vote 拨款数额 pV1;gqXNS  
amount payable 应付款额 "#pN  
amount receivable 应收款额 ^ '_Fd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lq?N>~PG  
analysis 分析 xXJzE|)1h!  
ancillary risk 附属风险 cW?6Iao  
annual account 周年帐目；周年帐目报表；年度决算；年结 oWggh3eXk  
annual accounting date 年结日期 ;zSV~G6-  
annual allowance 每年免税额；年积金；年度津贴；年津 .!'rI7Kz'i  
annual balance 年度余额 @P[%6 d  
annual disposable income 每年可动用收入 S
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annual estimates 周年预算 wQM( |@zE}  
annual fee 年费 W k"_lJ  
annual general meeting 周年大会 `.wgRUhFH;  
annual growth rate 年增率；每年增长率 Ifq|MZ\  
annual long-term supplement 长期个案每年补助金 7w\!3pv  
annual pensionable emolument 可供计算退休金的年薪 k8cR`5@PK  
annual report 年报 ~8'HX*B]z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bNoZ{ 7  
annual return 周年报表；周年申报表；每年报税表格 @@}muW>;T  
Annual Return Rules 《周年报表规则》 Vkqfs4t  
annual review of consumer prices 每年消费物价回顾 Q[lkhx|.B  
annual roll-forward basis 逐年延展方式 G$~hAZ  
annual salary 年薪 GT3}'`f B  
annual statement 年度报表；年度决算表 [7[$P.MS{  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >f;oY9 {m  
annuitant 年金受益人 F |_mCwA  
annuity 年金 v4\ m9Pu4  
annuity contract 年金合约 MW0CqMi]T  
annuity on human life 人寿年金 :4pO/I ~  
antecedent debt 先前的债项 @Q :?,  
ante-dated cheque 倒填日期支票 9~ifST\  
anticipated expenditure 预期开支 F^!mgU X  
anticipated net profit 预期纯利 D:(h^R0;  
anticipated revenue 预期收入 MN>U jF A  
anti-inflation measure 反通货膨胀措施 >_X( rar0  
anti-inflationary stance 反通货膨胀立场 }-&#vP~I  
apparent deficit 表面赤字 ul"Z% 1]  
apparent financial solvency 表面偿债能力 j>~@vq  
apparent partner 表面合伙人 fJi?~[5<  
application for personal assessment 个人入息课税申请书 7f~7vydZ}  
application of fund 资金应用 RC!T1o~L  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1+-F3ROP  
appointed actuary 委任精算师 v^ 1x}  
appointed auditor 委任核数师；委任审计师 jQ(%LYX$  
appointed trustee 委任的受托人 3>z+3!I z  
appointer 委任人 xCMuq9zt@  
apportioned pro rata 按比例分摊 Tn$| Xa+:s  
apportionment 分配；分摊 lPz5.(5'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q FhQfn  
apportionment formula 分摊方程式 8)J,jh9q  
apportionment of estate duty 遗产税的分摊 +:z%#D  
appraisal 估价；评估 ,qhv(  
appreciable growth 可观增长 ,UD5>Ai  
appreciable impact 显着影响 m h|HEkM  
appreciable increase 可观增长 A^F0}MYT  
appreciation 增值；升值 11JO[  
appreciation against other currencies 相对其他货币升值 @Tsdgx8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >k u7{1)  
appreciation tax 增值税 EtcXzq>w  
appropriation 拨款；拨用；拨付 XP65  
appropriation account 拨款帐目 ?QzN\fY;  
Appropriation Bill 拨款法案 ^X<ytOd5  
appropriation-in-aid system 补助拨款办法 iEMIzaR  
approved assets 核准资产 td2bL4  
approved basket stock 认可一篮子证券 Zr;(a;QKs  
approved budget 核准预算 cp+eh  
approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构 *Rj*%S  
approved currency 核准货币；认可货币 ~|e H8@o  
approved estimates 核准预算 3. g-V  
approved estimates of expenditure 核准开支预算 6r)qM)97  
approved overseas insurer 核准海外保险人 u8[jD^
 
approved overseas trust company 核准海外信托公司 v=+>ids  
approved pooled investment fund 核准汇集投资基金 ':,p6  
approved provident fund scheme 认可公积金计划 nZUBblRJ)  
approved provision 核准拨款 !q*]_1  
approved redeemable share 核准可赎回股份 O[&G6+  
approved regional stock 认可地区性证券 GoKMi[b  
approved retirement scheme 认可退休金计划 1 BVpv7@  
approved subordinated loan 核准附属贷款 1Q9eS&  
arbitrage 套戥；套汇；套利 ]b@:?DX8  
arbitrageur 套戥者；套汇者 _"[O=h:  
arbitrary amount 临时款项 -Cf< #'x_  
arrangement 措施；安排；协定 FDRpK5cw  
arrears 欠款 {7o|*M  
arrears of pay 欠付薪酬 %:.00F([r  
arrears of revenue 逾期未收税款；逾期未收的帐项 TM$`J  
articles of association 组织章程；组织细则；组织章程细则 C8 2lT_7"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iI%"]- 0@1  
ascertainment of profit 确定利润 O7T wM Yh  
"Asia Clear" “亚洲结算系统”