[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 5=>1>HYM  
allotment notice 股份配售通知；配股通知 %&ejO=r  
allotment of shares 股份分配 Q PH=`s  
allowable 可获宽免；免税的 `y8pwWo-o  
allowable business loss 可扣除的营业亏损 P8 X07IK  
allowable expenses 可扣税的支出 4W T
[(  
allowance 免税额；津贴；备抵；准备金 uo F.f$%"  
allowance for debts 债项的免税额 pP
<8zTLn  
allowance for depreciation by wear and tear 耗损折旧免税额 %L|fTndKH  
allowance for funeral expenses 殡殓费的免税额 =]5tYI
U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rb?7i&-  
allowance for repairs and outgoings 修葺及支出方面的免税额 R|;BO:S1  
allowance to debtor 给债务人的津贴 bQ<qdGa  
alteration of capital 资本更改 1$E(8"l  
alternate trustee 候补受托人 q?,PFvs"  
amalgamation 合并 \i.]
-k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Spm 0`  
ambit of charges 征税范围；收费范围 "~KDm(D  
amended valuation 经修订的估值 }~FX!F#oU  
American Commodities Exchange 美国商品交易所 &OR(]Wt0  
American Express Bank Limited 美国运通银行 ;?h[WIy  
American Stock Exchange 美国证券交易所 K.tNV{OL  
amortization 摊销 <'Q6\R}:vC  
amount due from banks 存放银行同业的款项 bWPsfUn#  
amount due from banks abroad 存放海外银行同业的款项 iOL$|Z(  
amount due from holding companies 控股公司欠款 Szo'[/ [R  
amount due from local banks 存放本港银行同业的款项 ]uXJjS f  
amount due to banks 银行同业的存款 E0HqXd?  
amount due to banks abroad 海外银行同业的存款 .jrNi=BP*  
amount due to holding companies 控股公司存款 )&Ii!
tm3  
amount due to local banks 本港银行同业的存款 +{UY9_~\3  
amount due to outport banks 外埠银行同业的存款 h*w9{[L  
amount for note issue 发行纸币的款额 7Sdo*z  
amount of bond 担保契据的款额 lu=a e<M  
amount of consideration 代价款额 ^F^g(|(K  
amount of contribution 供款数额 OVK )]- ~  
amount of indebtedness 负债款额 ly0R'4j \  
amount of principal of the loan 贷款本金额 @@d_F<Ym[  
amount of rates chargeable 应征差饷数额 Kda'N$|`  
amount of share capital 股本额 E@}
F^0c  
amount of sums assured 承保款额 *V>?m6y/  
amount of variation 变动幅度 Hv6h7-  
amount of vote 拨款数额 >?g@Nt8  
amount payable 应付款额 @]uqC~a^  
amount receivable 应收款额 \w9}O2 lL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &raqrY|V  
analysis 分析 +eVYy_bL-  
ancillary risk 附属风险
bWSN]]e1#  
annual account 周年帐目；周年帐目报表；年度决算；年结 N8A)lYT]_u  
annual accounting date 年结日期 `46~j  
annual allowance 每年免税额；年积金；年度津贴；年津 QM,#:m1o  
annual balance 年度余额 ==Gc%  
annual disposable income 每年可动用收入 :Cq73:1\B  
annual estimates 周年预算 qqDg2,Yb  
annual fee 年费 W>3S%2d  
annual general meeting 周年大会 3Z*r#d$nh:  
annual growth rate 年增率；每年增长率 <2 U#U;  
annual long-term supplement 长期个案每年补助金 Xv1vq -cM  
annual pensionable emolument 可供计算退休金的年薪 .Fb#j+Lq  
annual report 年报 7_~ A*LM  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^*. [b  
annual return 周年报表；周年申报表；每年报税表格 !GO
aBs  
Annual Return Rules 《周年报表规则》 ljFq;!I5  
annual review of consumer prices 每年消费物价回顾 v l"8Oi*r^  
annual roll-forward basis 逐年延展方式 4m*)("H  
annual salary 年薪 s5~k]"{j  
annual statement 年度报表；年度决算表 rPH7 ]]  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xHgC':l(0  
annuitant 年金受益人 y2W+Y
V*  
annuity 年金 "i&)+dr-  
annuity contract 年金合约 }`R,C~-|^  
annuity on human life 人寿年金 j6%W+;{/pj  
antecedent debt 先前的债项 TY8gB!^  
ante-dated cheque 倒填日期支票 _CD~5EA:  
anticipated expenditure 预期开支 % /:1eE`!S  
anticipated net profit 预期纯利 %.Y5%TyP  
anticipated revenue 预期收入 G ;j1zs  
anti-inflation measure 反通货膨胀措施  WNR]GI  
anti-inflationary stance 反通货膨胀立场 kn3w6]  
apparent deficit 表面赤字 Y?^liI`#  
apparent financial solvency 表面偿债能力 ^\}MG!l  
apparent partner 表面合伙人 tN#C.M7.'7  
application for personal assessment 个人入息课税申请书 M 9)4ihK  
application of fund 资金应用 i6Z7
O)V  
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 h<9vm[.  
appointed actuary 委任精算师 TdFU,  
appointed auditor 委任核数师；委任审计师 S:1[CNL;  
appointed trustee 委任的受托人 "ESc^28  
appointer 委任人 APu$t$dmm  
apportioned pro rata 按比例分摊 f' A$':Y  
apportionment 分配；分摊 !*]i3 ,{7v  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k>&cHCS`*  
apportionment formula 分摊方程式 _E'? U  
apportionment of estate duty 遗产税的分摊 |>Q>d8|k  
appraisal 估价；评估 s;A7:_z#7  
appreciable growth 可观增长  WI\a  
appreciable impact 显着影响 @]qP:h.  
appreciable increase 可观增长 bjVk9XvH6  
appreciation 增值；升值 d(IJ-qJN  
appreciation against other currencies 相对其他货币升值 %ap(=^|5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u X,n[u  
appreciation tax 增值税 [,Ehu<mEK  
appropriation 拨款；拨用；拨付 ebA95v`Vms  
appropriation account 拨款帐目 f*%kHfaXgN  
Appropriation Bill 拨款法案 E&9<JS  
appropriation-in-aid system 补助拨款办法 h$5[04.Q  
approved assets 核准资产 /r4l7K  
approved basket stock 认可一篮子证券 } =OE.cf@  
approved budget 核准预算 Y` }X5(A@  
approved charitable donation 认可慈善捐款 Y`~B> J  
approved charitable institution 认可慈善机构 h,c*:  
approved currency 核准货币；认可货币 >XtfT'  
approved estimates 核准预算 kZe<<iv  
approved estimates of expenditure 核准开支预算 HH*y$  
approved overseas insurer 核准海外保险人 s{b\\$Rb  
approved overseas trust company 核准海外信托公司 ;6/WjUDw<|  
approved pooled investment fund 核准汇集投资基金 WW:G( \`  
approved provident fund scheme 认可公积金计划 J9lZ1,22  
approved provision 核准拨款 :M(uP e=D  
approved redeemable share 核准可赎回股份 7y$\|WG?!r  
approved regional stock 认可地区性证券 A} ZZQ  
approved retirement scheme 认可退休金计划 6Vnq|;W3Zv  
approved subordinated loan 核准附属贷款 @43psq1  
arbitrage 套戥；套汇；套利 aL1%BGlmZ<  
arbitrageur 套戥者；套汇者 xMr,\r'+  
arbitrary amount 临时款项 }Xj25` x  
arrangement 措施；安排；协定 0
+SDFh  
arrears 欠款 <WP@q&^k\  
arrears of pay 欠付薪酬 {+9RJmZg  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?^voA.Bv<  
articles of association 组织章程；组织细则；组织章程细则 u1meysa{0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %`F;i)Zz  
ascertainment of profit 确定利润 vRe{B7}p;  
"Asia Clear" “亚洲结算系统”