[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 ~jCpL@rS  
allotment notice 股份配售通知；配股通知 h1UlLy8  
allotment of shares 股份分配 \i;~~;D  
allowable 可获宽免；免税的 CFS3);'<|  
allowable business loss 可扣除的营业亏损 ^Hhw(@`qf  
allowable expenses 可扣税的支出 zL!~,B8C  
allowance 免税额；津贴；备抵；准备金 SpTORR8  
allowance for debts 债项的免税额 9'*ZEl^?D  
allowance for depreciation by wear and tear 耗损折旧免税额 {J6sM$aj  
allowance for funeral expenses 殡殓费的免税额 {-7yZ]OO$  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 q9]^+8UP  
allowance for repairs and outgoings 修葺及支出方面的免税额 hhgz=7Y  
allowance to debtor 给债务人的津贴 GO GXM4I  
alteration of capital 资本更改 cTIwA:)D  
alternate trustee 候补受托人 ~RLx;  
amalgamation 合并 Ev|{~U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *e"GQd?  
ambit of charges 征税范围；收费范围 ,IZxlf%  
amended valuation 经修订的估值
I3rnCd(  
American Commodities Exchange 美国商品交易所 LXfeXWw?,  
American Express Bank Limited 美国运通银行 '?>O  
American Stock Exchange 美国证券交易所 ysT!^-&p  
amortization 摊销 yc4f\0B/  
amount due from banks 存放银行同业的款项 DW%K'+@M
 
amount due from banks abroad 存放海外银行同业的款项 2yO)}g FJ  
amount due from holding companies 控股公司欠款 -/7=\kao%  
amount due from local banks 存放本港银行同业的款项 .VEfd4+ni{  
amount due to banks 银行同业的存款 <l s/3!  
amount due to banks abroad 海外银行同业的存款 .O-DVW Cm  
amount due to holding companies 控股公司存款 adr^6n6v  
amount due to local banks 本港银行同业的存款 0]w[wc <  
amount due to outport banks 外埠银行同业的存款 GZ[h`FJg/  
amount for note issue 发行纸币的款额 4k?JxA)  
amount of bond 担保契据的款额 WuZn|j'  
amount of consideration 代价款额 ^^Q32XC
,  
amount of contribution 供款数额 Tq; "_s  
amount of indebtedness 负债款额 WK)k-A^q  
amount of principal of the loan 贷款本金额 Nl)j
Q  
amount of rates chargeable 应征差饷数额 %=O!K>^vt<  
amount of share capital 股本额 J0mCWtx&  
amount of sums assured 承保款额 <=2*UD |  
amount of variation 变动幅度 ZO6bG$y64  
amount of vote 拨款数额 &r%^wfp  
amount payable 应付款额 ;9 n8on\  
amount receivable 应收款额 ssbyvzQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HZ4 ^T7G  
analysis 分析 yf^gU*  
ancillary risk 附属风险 a2_IF,p*?  
annual account 周年帐目；周年帐目报表；年度决算；年结 'eY[?LJ]U  
annual accounting date 年结日期 3evfX[V#  
annual allowance 每年免税额；年积金；年度津贴；年津 ouZ9oy(}a  
annual balance 年度余额 {#Cm> @')  
annual disposable income 每年可动用收入 S2SQ;s-t_  
annual estimates 周年预算 {v/6|  
annual fee 年费 YVp0 }m  
annual general meeting 周年大会 (\Zo"x;(  
annual growth rate 年增率；每年增长率 Px&Mi:4tG  
annual long-term supplement 长期个案每年补助金 FdHWF|D  
annual pensionable emolument 可供计算退休金的年薪 ~ mo`  
annual report 年报 X 1D:{S[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 <bppu>&  
annual return 周年报表；周年申报表；每年报税表格 8gm[Q[  
Annual Return Rules 《周年报表规则》 iPYlTV  
annual review of consumer prices 每年消费物价回顾 [kkcV5I-  
annual roll-forward basis 逐年延展方式 ~ZN9 E-uL  
annual salary 年薪 :e vc  
annual statement 年度报表；年度决算表 F4gc_>{|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }}R!Y)  
annuitant 年金受益人 ..mz!:Zs0  
annuity 年金 ;H|M)z#[Z  
annuity contract 年金合约 .Dx
rc  
annuity on human life 人寿年金 g<3>7&^  
antecedent debt 先前的债项 !PbFo%)  
ante-dated cheque 倒填日期支票 \ .s".aA  
anticipated expenditure 预期开支 W4a20KM2  
anticipated net profit 预期纯利 IvH+94[)  
anticipated revenue 预期收入 a8$pc>2E  
anti-inflation measure 反通货膨胀措施 H@2+wr)$}  
anti-inflationary stance 反通货膨胀立场 j'n= Xh  
apparent deficit 表面赤字 "ET"dMxU  
apparent financial solvency 表面偿债能力 ~;Kl/Z  
apparent partner 表面合伙人 <Ux;dekz}  
application for personal assessment 个人入息课税申请书 U++UG5c  
application of fund 资金应用 Pw.+DA  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9Ua@-  
appointed actuary 委任精算师 =p$Wo  
appointed auditor 委任核数师；委任审计师 "rJL ^ \r  
appointed trustee 委任的受托人 5o#8DIal  
appointer 委任人 ,_O[;L  
apportioned pro rata 按比例分摊 _Z&R'`kg  
apportionment 分配；分摊 Pp!W$C:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eD0@n :  
apportionment formula 分摊方程式 !^\/ 1^  
apportionment of estate duty 遗产税的分摊 eyV904<F  
appraisal 估价；评估 =Y0m;-1M  
appreciable growth 可观增长 RR|Eqm3)  
appreciable impact 显着影响 ln7.>.F  
appreciable increase 可观增长 d-aF-  
appreciation 增值；升值 m\=u/Zip  
appreciation against other currencies 相对其他货币升值 u:$x,Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HL]?CWtGP  
appreciation tax 增值税 t60m:k4J  
appropriation 拨款；拨用；拨付 X(9Ff=0.~  
appropriation account 拨款帐目 -d]z_ SP@  
Appropriation Bill 拨款法案 lLv0lf  
appropriation-in-aid system 补助拨款办法 3-D!ZS&  
approved assets 核准资产 q[lqEc  
approved basket stock 认可一篮子证券 O
oNAW<  
approved budget 核准预算 +FR"Gt$g  
approved charitable donation 认可慈善捐款 }{"\"Bn_  
approved charitable institution 认可慈善机构 .wywO|  
approved currency 核准货币；认可货币 kcb'`<B  
approved estimates 核准预算 $oEDyC  
approved estimates of expenditure 核准开支预算 8}"j#tDc  
approved overseas insurer 核准海外保险人 zoU.\]#C  
approved overseas trust company 核准海外信托公司 t/CNxfY  
approved pooled investment fund 核准汇集投资基金 frt?*|:  
approved provident fund scheme 认可公积金计划 %M`&}'6'  
approved provision 核准拨款 t +_G%tv  
approved redeemable share 核准可赎回股份 s0u$DM2  
approved regional stock 认可地区性证券 +Muyp]_  
approved retirement scheme 认可退休金计划 tj0vB]c  
approved subordinated loan 核准附属贷款 Cnolka"  
arbitrage 套戥；套汇；套利 ;S7xJ'H  
arbitrageur 套戥者；套汇者 k)J7) L  
arbitrary amount 临时款项 @fwU%S[v  
arrangement 措施；安排；协定 m:t$&  
arrears 欠款 \r2w@F{C  
arrears of pay 欠付薪酬 y.Py>GJJ1S  
arrears of revenue 逾期未收税款；逾期未收的帐项 _:z~P<%s  
articles of association 组织章程；组织细则；组织章程细则 H_Yy.yi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 qz:OnQv!  
ascertainment of profit 确定利润 B
.|vmq,u  
"Asia Clear" “亚洲结算系统”