[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 PA*k|  
allotment notice 股份配售通知；配股通知 U7g,@/Qx  
allotment of shares 股份分配 9&Y|,&W  
allowable 可获宽免；免税的 N7}3?wS  
allowable business loss 可扣除的营业亏损 .!lLj1?p  
allowable expenses 可扣税的支出 +O8zVWr  
allowance 免税额；津贴；备抵；准备金 l t]&o0>  
allowance for debts 债项的免税额 CK|AXz+EN  
allowance for depreciation by wear and tear 耗损折旧免税额 cH:&S=>h  
allowance for funeral expenses 殡殓费的免税额 -`z%<)!Y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]mNsG0r6  
allowance for repairs and outgoings 修葺及支出方面的免税额 x;} 25A|  
allowance to debtor 给债务人的津贴 o /1+ }f  
alteration of capital 资本更改
& @_
PY  
alternate trustee 候补受托人 `)KGajB  
amalgamation 合并 ?|}qT05  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (]&B'1b  
ambit of charges 征税范围；收费范围 3,*A VcQA  
amended valuation 经修订的估值 :f_oN3F p  
American Commodities Exchange 美国商品交易所 :9x]5;ma  
American Express Bank Limited 美国运通银行 ;.=0""-IF  
American Stock Exchange 美国证券交易所 2>9..c  
amortization 摊销 >o&%via}  
amount due from banks 存放银行同业的款项 GiK,+M"d  
amount due from banks abroad 存放海外银行同业的款项 '^7UcgugB  
amount due from holding companies 控股公司欠款 pEN`6*  
amount due from local banks 存放本港银行同业的款项 g`.H)36  
amount due to banks 银行同业的存款 s[/d}S@ >  
amount due to banks abroad 海外银行同业的存款 (Nd)$Oq[4  
amount due to holding companies 控股公司存款 KjF8T7%  
amount due to local banks 本港银行同业的存款 >dw 0@T&p  
amount due to outport banks 外埠银行同业的存款 aC Iz(3^  
amount for note issue 发行纸币的款额 mF4OLG3L0  
amount of bond 担保契据的款额 63$`KG3  
amount of consideration 代价款额 i&%dwqp  
amount of contribution 供款数额 0(Z:QqpU$  
amount of indebtedness 负债款额 /P46k4M1U  
amount of principal of the loan 贷款本金额 kJNg>SN*@#  
amount of rates chargeable 应征差饷数额 -?{g{6  
amount of share capital 股本额 Ad3TD L?  
amount of sums assured 承保款额 2VX9FDrnk  
amount of variation 变动幅度 x{So  
amount of vote 拨款数额 _F4=+dT|  
amount payable 应付款额 yzL9Ic  
amount receivable 应收款额 Ky8,HdAq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z-"P raP  
analysis 分析 /!6 VP |  
ancillary risk 附属风险 #(a; w  
annual account 周年帐目；周年帐目报表；年度决算；年结 8NE[L#k  
annual accounting date 年结日期 ;<+Z}d/g9  
annual allowance 每年免税额；年积金；年度津贴；年津 a~JZc<ze  
annual balance 年度余额 ;yjw(OAI*  
annual disposable income 每年可动用收入 At[Sk
G}b  
annual estimates 周年预算 L>hLYIW  
annual fee 年费 j':<7n/A  
annual general meeting 周年大会 ft0d5n!ui4  
annual growth rate 年增率；每年增长率 Qn-nO_JL  
annual long-term supplement 长期个案每年补助金 j!;E >`g  
annual pensionable emolument 可供计算退休金的年薪 >lek@euqw  
annual report 年报 _ogN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 asy:[r"  
annual return 周年报表；周年申报表；每年报税表格 )MoHY  
Annual Return Rules 《周年报表规则》 /1.Z=@7  
annual review of consumer prices 每年消费物价回顾 d#ab"&$bv  
annual roll-forward basis 逐年延展方式 E6T=lwOZ  
annual salary 年薪 V;)+v#4{  
annual statement 年度报表；年度决算表
_o+OkvhU  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 N6S@e\*  
annuitant 年金受益人 =dQF}-{!  
annuity 年金 d:cOdm>,  
annuity contract 年金合约 gdyWuOx a|  
annuity on human life 人寿年金 Y[rCF=ZVH  
antecedent debt 先前的债项 mT|r:Yr:  
ante-dated cheque 倒填日期支票 KRP6b:+4L  
anticipated expenditure 预期开支 auY?Cj'"fs  
anticipated net profit 预期纯利 =W" T=p*j  
anticipated revenue 预期收入 *
Csxf[O  
anti-inflation measure 反通货膨胀措施 z`u$C+Ov  
anti-inflationary stance 反通货膨胀立场 DM\pi9<m  
apparent deficit 表面赤字 8W7ET@`  
apparent financial solvency 表面偿债能力 3{ea~G)[9  
apparent partner 表面合伙人 o{hZjn-  
application for personal assessment 个人入息课税申请书 5RY-.c4}  
application of fund 资金应用 pMAFZfte!x  
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 0dD.xuo r  
appointed actuary 委任精算师 q8R,#\T*  
appointed auditor 委任核数师；委任审计师 #W_-S0>&  
appointed trustee 委任的受托人 q"f7$  
appointer 委任人 #0^a-47PA<  
apportioned pro rata 按比例分摊 {aopGu?i  
apportionment 分配；分摊 q!h'rX=_-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;{e'q?Y  
apportionment formula 分摊方程式 EVLDP\w{  
apportionment of estate duty 遗产税的分摊 kaECjZ_&+  
appraisal 估价；评估 "/taatcH  
appreciable growth 可观增长 !SLfAFcS  
appreciable impact 显着影响 8`I,KkWg   
appreciable increase 可观增长 3YUF\L]yyw  
appreciation 增值；升值 FysIN~  
appreciation against other currencies 相对其他货币升值 ChNT;G<6$  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !9V; 8g  
appreciation tax 增值税 XF@34b5 (  
appropriation 拨款；拨用；拨付 0juP"v$C>  
appropriation account 拨款帐目 |a'$v4dCF  
Appropriation Bill 拨款法案 jG#
e%`'  
appropriation-in-aid system 补助拨款办法 yU~wZjw  
approved assets 核准资产 e_S,N0  
approved basket stock 认可一篮子证券 dn_l#$ U  
approved budget 核准预算 3_{rXtT)'  
approved charitable donation 认可慈善捐款 I}}>M#  
approved charitable institution 认可慈善机构 z\WyL;  
approved currency 核准货币；认可货币 a:1$idj  
approved estimates 核准预算 lXVh`+X/l  
approved estimates of expenditure 核准开支预算 2';{o=TXV  
approved overseas insurer 核准海外保险人 }Cb-7/  
approved overseas trust company 核准海外信托公司 f]Rh<N$  
approved pooled investment fund 核准汇集投资基金 QUz4 Kt  
approved provident fund scheme 认可公积金计划 _ZK*p+u%  
approved provision 核准拨款 =C7<I   
approved redeemable share 核准可赎回股份 .lSoC`HE  
approved regional stock 认可地区性证券 nH+wU;M  
approved retirement scheme 认可退休金计划 [BEQ ~A_I  
approved subordinated loan 核准附属贷款 w,<n5dMv  
arbitrage 套戥；套汇；套利 _.m|Ml,`{  
arbitrageur 套戥者；套汇者 @)ls+}=Y  
arbitrary amount 临时款项 v++&%  
arrangement 措施；安排；协定 L/N%ft]!T  
arrears 欠款 y (%y'xBP  
arrears of pay 欠付薪酬 sWVapup?  
arrears of revenue 逾期未收税款；逾期未收的帐项 v*OT[l7  
articles of association 组织章程；组织细则；组织章程细则 ?ihRt+eR~  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M~.1:%khM  
ascertainment of profit 确定利润 TFXKCl  
"Asia Clear" “亚洲结算系统”