[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 ,H6*9!Dv2  
allotment notice 股份配售通知；配股通知 BET3tiHV  
allotment of shares 股份分配 ,w>WuRN"  
allowable 可获宽免；免税的 +; / ]'  
allowable business loss 可扣除的营业亏损 8MUY  
allowable expenses 可扣税的支出 VI83 3  
allowance 免税额；津贴；备抵；准备金 )_[eqr  
allowance for debts 债项的免税额 XLwmX i  
allowance for depreciation by wear and tear 耗损折旧免税额 :r5DR`Rfm  
allowance for funeral expenses 殡殓费的免税额 WhPwD6l>  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7G,{BBB  
allowance for repairs and outgoings 修葺及支出方面的免税额 M#<U=Ha  
allowance to debtor 给债务人的津贴 %:61@<  
alteration of capital 资本更改 J\7ukm"9  
alternate trustee 候补受托人 fP|rD[  
amalgamation 合并 #<_gY  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -nBb -y  
ambit of charges 征税范围；收费范围 > %qk2h>  
amended valuation 经修订的估值 ryhme\%l;f  
American Commodities Exchange 美国商品交易所
.KzGb4U  
American Express Bank Limited 美国运通银行 j_=A)B?  
American Stock Exchange 美国证券交易所 y2"PKBK\_  
amortization 摊销 cJb.@8^J  
amount due from banks 存放银行同业的款项 ^]nnvvp  
amount due from banks abroad 存放海外银行同业的款项 8GRp1'\Hi  
amount due from holding companies 控股公司欠款 AH*{Bi[vX  
amount due from local banks 存放本港银行同业的款项 c eH8  
amount due to banks 银行同业的存款 E0F8FR'  
amount due to banks abroad 海外银行同业的存款 k7o49Y(#  
amount due to holding companies 控股公司存款 FE}!I  
amount due to local banks 本港银行同业的存款 $e(]L(o;  
amount due to outport banks 外埠银行同业的存款 <d2?A}<  
amount for note issue 发行纸币的款额 )SkJgzvC  
amount of bond 担保契据的款额 XctSw  
amount of consideration 代价款额 6??
o(ziK$  
amount of contribution 供款数额 !_zp'V]?  
amount of indebtedness 负债款额 }b$?t7Q)  
amount of principal of the loan 贷款本金额 @|e4.(9A  
amount of rates chargeable 应征差饷数额 N?Wx-pK  
amount of share capital 股本额 VL^.7U  
amount of sums assured 承保款额 OR{<)L  
amount of variation 变动幅度 kNC.^8ryz[  
amount of vote 拨款数额 gmCW__oR  
amount payable 应付款额 )Dg;W6  
amount receivable 应收款额 pKSn 3-A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;3 N0)  
analysis 分析 87QK&S\  
ancillary risk 附属风险 z]/;?  
annual account 周年帐目；周年帐目报表；年度决算；年结 zWN/>~}U\  
annual accounting date 年结日期 Y|'0bujr  
annual allowance 每年免税额；年积金；年度津贴；年津 hxwo<wEg  
annual balance 年度余额 s& INcjC  
annual disposable income 每年可动用收入 2(SU# /,  
annual estimates 周年预算 B=EI&+F+  
annual fee 年费 L5 +X&  
annual general meeting 周年大会 bn$('  
annual growth rate 年增率；每年增长率 +XaRwcLC.  
annual long-term supplement 长期个案每年补助金 Se0!-NUK0  
annual pensionable emolument 可供计算退休金的年薪 79DzrLu  
annual report 年报 @D?KS;#  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U9?fUS  
annual return 周年报表；周年申报表；每年报税表格 O9+Dd%_KS#  
Annual Return Rules 《周年报表规则》 bOEO2v'cQ  
annual review of consumer prices 每年消费物价回顾 I:~KF/q  
annual roll-forward basis 逐年延展方式 ]lT8Z-h@  
annual salary 年薪 we4k VAn  
annual statement 年度报表；年度决算表 GJu[ af  
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 gdPPk=LD  
annuitant 年金受益人 3q$[r_   
annuity 年金 8OS@gpz  
annuity contract 年金合约 J$aE:g6'  
annuity on human life 人寿年金 aw%iO|M_  
antecedent debt 先前的债项 l**gM  
ante-dated cheque 倒填日期支票 .Y
w  
anticipated expenditure 预期开支 {D6p?TL+  
anticipated net profit 预期纯利 _H,xnh#nZ  
anticipated revenue 预期收入 `l#|][B)g$  
anti-inflation measure 反通货膨胀措施 =:w]EpH"  
anti-inflationary stance 反通货膨胀立场 QR ?JN\%?  
apparent deficit 表面赤字 9<e%('@[  
apparent financial solvency 表面偿债能力 I]4L0r-  
apparent partner 表面合伙人 \ oY/hT_  
application for personal assessment 个人入息课税申请书 &oz^dlw  
application of fund 资金应用 j_(DH2D  
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 ;S&PLg Z  
appointed actuary 委任精算师 ax.;IU  
appointed auditor 委任核数师；委任审计师 lQ8h-Tz  
appointed trustee 委任的受托人 |41NRGgY  
appointer 委任人 p\'0m0*   
apportioned pro rata 按比例分摊 m{ w k0  
apportionment 分配；分摊 VW$a(G_h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *
?JNh;  
apportionment formula 分摊方程式 8Q{"W"]O7  
apportionment of estate duty 遗产税的分摊 Z!/!4( Fh  
appraisal 估价；评估 '3p7ee&  
appreciable growth 可观增长 6>yfm4o  
appreciable impact 显着影响 6YHQ/#'G~  
appreciable increase 可观增长 X7bS{GT  
appreciation 增值；升值 ?Z0NHy;5  
appreciation against other currencies 相对其他货币升值 { R`"Nk  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g3Xab  
appreciation tax 增值税 Nv~H797B  
appropriation 拨款；拨用；拨付 u~C,x3yr  
appropriation account 拨款帐目 ir{li?kV  
Appropriation Bill 拨款法案 @TQzF-%#7  
appropriation-in-aid system 补助拨款办法 <Jf[N=  
approved assets 核准资产 QX`T-)T e  
approved basket stock 认可一篮子证券 (^G@-eh  
approved budget 核准预算 cXd?48O  
approved charitable donation 认可慈善捐款 <hV%OrBz-  
approved charitable institution 认可慈善机构 )bgaqca_{  
approved currency 核准货币；认可货币 A_4.>g  
approved estimates 核准预算 +W%3VV$  
approved estimates of expenditure 核准开支预算 ; u@& [  
approved overseas insurer 核准海外保险人 9cnLf#  
approved overseas trust company 核准海外信托公司 NT0im%  
approved pooled investment fund 核准汇集投资基金 ;
4'pucq5/  
approved provident fund scheme 认可公积金计划 R1/h<I:  
approved provision 核准拨款 ( kKQs")  
approved redeemable share 核准可赎回股份 61@;3yV  
approved regional stock 认可地区性证券 Hrg~<-.La  
approved retirement scheme 认可退休金计划 <2V:tj)?P  
approved subordinated loan 核准附属贷款 }eK.\_t=  
arbitrage 套戥；套汇；套利 q`0wG3  
arbitrageur 套戥者；套汇者 F1q6 3  
arbitrary amount 临时款项 .N>Th/K8  
arrangement 措施；安排；协定 ;ztt*py  
arrears 欠款 TPF5?  
arrears of pay 欠付薪酬 E]0}&YG  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?'IY0^  
articles of association 组织章程；组织细则；组织章程细则 Q H57[Yg  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Wb%t6N?  
ascertainment of profit 确定利润 "g%=FH3e  
"Asia Clear" “亚洲结算系统”