[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 )G$0:-J-  
allotment notice 股份配售通知；配股通知 }?%5Ae7l,  
allotment of shares 股份分配 y/Q,[Uzk\  
allowable 可获宽免；免税的 OQsF$%*  
allowable business loss 可扣除的营业亏损 AkV8}>G?#A  
allowable expenses 可扣税的支出 H?'
t>JX  
allowance 免税额；津贴；备抵；准备金 \;Q:a /ur9  
allowance for debts 债项的免税额 Bf6\KI<V2  
allowance for depreciation by wear and tear 耗损折旧免税额 :#spL*FIx  
allowance for funeral expenses 殡殓费的免税额 :]IYw!_-p  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;rh@q4#  
allowance for repairs and outgoings 修葺及支出方面的免税额 B #x.4~YX  
allowance to debtor 给债务人的津贴 cpB
T
i  
alteration of capital 资本更改 HY'-P&H5(  
alternate trustee 候补受托人 %3$EV}dp  
amalgamation 合并 K(p6P3Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F%q}N,W  
ambit of charges 征税范围；收费范围 VH$hQPP5d  
amended valuation 经修订的估值 \MFjb IL  
American Commodities Exchange 美国商品交易所 s4{>7`N2  
American Express Bank Limited 美国运通银行 I>3]VRi  
American Stock Exchange 美国证券交易所 U_C1GT-|  
amortization 摊销 *`wgqin  
amount due from banks 存放银行同业的款项 VpmD1YSn  
amount due from banks abroad 存放海外银行同业的款项 %C(^v)"  
amount due from holding companies 控股公司欠款 zvnR'\A_  
amount due from local banks 存放本港银行同业的款项 #R3|nL  
amount due to banks 银行同业的存款 <Yy|.=6 D  
amount due to banks abroad 海外银行同业的存款 4BAG GD2  
amount due to holding companies 控股公司存款
'#@tovr  
amount due to local banks 本港银行同业的存款 iwT PJGK|  
amount due to outport banks 外埠银行同业的存款 5IiZnGu  
amount for note issue 发行纸币的款额 MFm2p?zPm  
amount of bond 担保契据的款额 $|bdeQPr\  
amount of consideration 代价款额 O0,=@nw8.  
amount of contribution 供款数额 q<Zza  
amount of indebtedness 负债款额 XhG3Of-6  
amount of principal of the loan 贷款本金额 $[DSe~  
amount of rates chargeable 应征差饷数额 "AUHe6Yv  
amount of share capital 股本额 =F"vL  
amount of sums assured 承保款额 ptEChoZ6  
amount of variation 变动幅度 H^C$2f  
amount of vote 拨款数额 ]<IK0  
amount payable 应付款额 z1 P=P%F  
amount receivable 应收款额 :LEC[</yvl  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _iZ_.3Ip  
analysis 分析 x 2Cp{+}  
ancillary risk 附属风险 %T'<vw0  
annual account 周年帐目；周年帐目报表；年度决算；年结 fjm( C#^-  
annual accounting date 年结日期 *3]_Huw<  
annual allowance 每年免税额；年积金；年度津贴；年津 N.@@ebuE  
annual balance 年度余额 _Kf8,|+  
annual disposable income 每年可动用收入 Tg~SGAc  
annual estimates 周年预算 tDIQ=  
annual fee 年费 Y('?Z]  
annual general meeting 周年大会 !U8n=A#,-  
annual growth rate 年增率；每年增长率 s'JbG&T[J  
annual long-term supplement 长期个案每年补助金  c 1o8  
annual pensionable emolument 可供计算退休金的年薪 - HiRXB  
annual report 年报 #1oyRD-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "8sB ,$  
annual return 周年报表；周年申报表；每年报税表格 A9\(vxxOpC  
Annual Return Rules 《周年报表规则》 _?QVc0S!  
annual review of consumer prices 每年消费物价回顾 NANgV~Y&  
annual roll-forward basis 逐年延展方式 8%Hc%T[RnT  
annual salary 年薪 *$yU|,  
annual statement 年度报表；年度决算表 wY6m^g$h
3  
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 Iu|4QE  
annuitant 年金受益人 
.bvEE  
annuity 年金 GjH$!P=.  
annuity contract 年金合约 GP{$w_'!J0  
annuity on human life 人寿年金 N(=Z4Nk5  
antecedent debt 先前的债项 HS >B\Ip"  
ante-dated cheque 倒填日期支票 YwnYTt  
anticipated expenditure 预期开支 |Pj]sh[^Y  
anticipated net profit 预期纯利 S5>?jn1  
anticipated revenue 预期收入 ! rZ r:@  
anti-inflation measure 反通货膨胀措施 GW;O35 m  
anti-inflationary stance 反通货膨胀立场 3P2 x%Gp  
apparent deficit 表面赤字 !}PZCbDhL  
apparent financial solvency 表面偿债能力 Z(:q.{"r  
apparent partner 表面合伙人 e-Ma8+X\  
application for personal assessment 个人入息课税申请书 ]L{diD2 G  
application of fund 资金应用 oo2CF!Xy  
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 h1REL^!c  
appointed actuary 委任精算师 L|  K8  
appointed auditor 委任核数师；委任审计师 5e}adHjM  
appointed trustee 委任的受托人 +nU=)x?38  
appointer 委任人 Ssg1p#0J  
apportioned pro rata 按比例分摊 PB(I3R9  
apportionment 分配；分摊 g?E8zf `  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <e'/z3TbRW  
apportionment formula 分摊方程式 A} v;uNS]  
apportionment of estate duty 遗产税的分摊 !j%MN{#a  
appraisal 估价；评估 =}UcYC6l  
appreciable growth 可观增长 ( we)0AxF'  
appreciable impact 显着影响 u1;sH{YK>  
appreciable increase 可观增长 r@u8QhD  
appreciation 增值；升值 SQs+4YJ  
appreciation against other currencies 相对其他货币升值 '|J~2rbyr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \zLKSJ]  
appreciation tax 增值税 {L/hhKT  
appropriation 拨款；拨用；拨付 I_\?wSNGM  
appropriation account 拨款帐目 %fMFcL#h  
Appropriation Bill 拨款法案 7 >-(g+NF!  
appropriation-in-aid system 补助拨款办法 7A"v:e  
approved assets 核准资产 i62GZeE  
approved basket stock 认可一篮子证券 pc2;2^U_  
approved budget 核准预算 -an~&C5\  
approved charitable donation 认可慈善捐款 _qa9wK/  
approved charitable institution 认可慈善机构 e?_uJh"  
approved currency 核准货币；认可货币 sT'j36Nc<,  
approved estimates 核准预算 OF/hD2V  
approved estimates of expenditure 核准开支预算 YHzP/&0  
approved overseas insurer 核准海外保险人 )|wC 1J!L  
approved overseas trust company 核准海外信托公司 :hTmt{LjN  
approved pooled investment fund 核准汇集投资基金 `z$=J"%? y  
approved provident fund scheme 认可公积金计划 bXi(]5  
approved provision 核准拨款 oy\ U\#k   
approved redeemable share 核准可赎回股份 # 11<=3Yj  
approved regional stock 认可地区性证券 ek1<9"y  
approved retirement scheme 认可退休金计划 EGVS8YP>h  
approved subordinated loan 核准附属贷款 Y1G/1Z# 2  
arbitrage 套戥；套汇；套利 sA2esA@C<o  
arbitrageur 套戥者；套汇者 sB8v:
 
arbitrary amount 临时款项 &}r-C97  
arrangement 措施；安排；协定 ^cCNQS}r  
arrears 欠款 ^h!}jvqE  
arrears of pay 欠付薪酬 w8cbhc  
arrears of revenue 逾期未收税款；逾期未收的帐项 _N:GZLG  
articles of association 组织章程；组织细则；组织章程细则 4*'ZabDD  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wvRwb  
ascertainment of profit 确定利润 .z[#j]k  
"Asia Clear" “亚洲结算系统”