[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 .}9FEn 8  
allotment notice 股份配售通知；配股通知 Y5-kj, CB  
allotment of shares 股份分配
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allowable 可获宽免；免税的 w}M3x^9@  
allowable business loss 可扣除的营业亏损 |,}E0G.  
allowable expenses 可扣税的支出
jxy1   
allowance 免税额；津贴；备抵；准备金 PaVO"y]C  
allowance for debts 债项的免税额 Zj-BuE&@f  
allowance for depreciation by wear and tear 耗损折旧免税额 [U_[</L7  
allowance for funeral expenses 殡殓费的免税额 gKL1c{BV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @+^c"=d1S  
allowance for repairs and outgoings 修葺及支出方面的免税额 H/+{e,SW"  
allowance to debtor 给债务人的津贴  v_sm  
alteration of capital 资本更改 B#tdLv"I  
alternate trustee 候补受托人 u fw cF*  
amalgamation 合并 >;i\v7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v3JPE])/  
ambit of charges 征税范围；收费范围 >IR$e=5$  
amended valuation 经修订的估值 
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American Commodities Exchange 美国商品交易所 DzPs!(5[I  
American Express Bank Limited 美国运通银行 *=vlqpG  
American Stock Exchange 美国证券交易所 .^XHuN&  
amortization 摊销 y
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amount due from banks 存放银行同业的款项 j??tmo  
amount due from banks abroad 存放海外银行同业的款项 )!C7bTv 4  
amount due from holding companies 控股公司欠款 f
[qPG&  
amount due from local banks 存放本港银行同业的款项 e~Hr(O+;e6  
amount due to banks 银行同业的存款 Lh 9S8EU  
amount due to banks abroad 海外银行同业的存款 S?,_<GD)w  
amount due to holding companies 控股公司存款 l(Cf7o!  
amount due to local banks 本港银行同业的存款 Ky&KF0  
amount due to outport banks 外埠银行同业的存款 p^8JLC  
amount for note issue 发行纸币的款额 VD#!ztcY'  
amount of bond 担保契据的款额 :^G%57NX  
amount of consideration 代价款额 2cjEex:&  
amount of contribution 供款数额 Rq
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amount of indebtedness 负债款额 y[:q"BB3  
amount of principal of the loan 贷款本金额 d_iY&-gq/  
amount of rates chargeable 应征差饷数额 aRKv+{K  
amount of share capital 股本额 #` +]{4hR  
amount of sums assured 承保款额 IIaxgfhZ  
amount of variation 变动幅度 $WNG07]tU  
amount of vote 拨款数额 sPpS~wk*  
amount payable 应付款额 n4>cERfa  
amount receivable 应收款额 01nsdZ-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d +xA:  
analysis 分析 hwDXm9  
ancillary risk 附属风险 E{gv,cUM  
annual account 周年帐目；周年帐目报表；年度决算；年结 8&T,LNZoY  
annual accounting date 年结日期 }Z-I2 =]  
annual allowance 每年免税额；年积金；年度津贴；年津 ~@YQ,\Y  
annual balance 年度余额 ! IgoL&=  
annual disposable income 每年可动用收入 sJ7sjrEp1  
annual estimates 周年预算 WFj*nS^~l  
annual fee 年费 -,/3"}<^78  
annual general meeting 周年大会 b8cVnP  
annual growth rate 年增率；每年增长率 )]A9~H  
annual long-term supplement 长期个案每年补助金  >i`8R  
annual pensionable emolument 可供计算退休金的年薪 %|jzEBz@  
annual report 年报 B<+pg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {~nvs4X  
annual return 周年报表；周年申报表；每年报税表格 2C{
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Annual Return Rules 《周年报表规则》 Wo 2v5-  
annual review of consumer prices 每年消费物价回顾 }Eb]9c\  
annual roll-forward basis 逐年延展方式 (!ZV9S  
annual salary 年薪 :p&IX"Hh  
annual statement 年度报表；年度决算表 n
Fj-<!  
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 UnjNR[=  
annuitant 年金受益人 :K;T Q  
annuity 年金 Ivjw<XP6K  
annuity contract 年金合约 e2Ww0IK!E  
annuity on human life 人寿年金 =Pj@g/25u  
antecedent debt 先前的债项 O8 $~*NFJf  
ante-dated cheque 倒填日期支票 *) } :l  
anticipated expenditure 预期开支 R|H[lbw  
anticipated net profit 预期纯利 NGSS:  
anticipated revenue 预期收入 08O7F  
anti-inflation measure 反通货膨胀措施 55, =[  
anti-inflationary stance 反通货膨胀立场 _^b@>C>O  
apparent deficit 表面赤字 +: !ScG*  
apparent financial solvency 表面偿债能力 ,{pGP#  
apparent partner 表面合伙人 ($:y\,5(9I  
application for personal assessment 个人入息课税申请书 '5V^}/  
application of fund 资金应用 ~z>BfL  
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 v}&#f&q!  
appointed actuary 委任精算师 8Y xhd .  
appointed auditor 委任核数师；委任审计师 U
81;7L8  
appointed trustee 委任的受托人 Et)920  
appointer 委任人 'xsbm^n6a&  
apportioned pro rata 按比例分摊 r
v `2*B  
apportionment 分配；分摊 )F
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6GY32\Ac  
apportionment formula 分摊方程式 q%DVDq( z  
apportionment of estate duty 遗产税的分摊 1Jl{1;c  
appraisal 估价；评估 K q/~T7Ru  
appreciable growth 可观增长 >H)^6sJ;%b  
appreciable impact 显着影响 ot]>}[  
appreciable increase 可观增长 R04.K!  
appreciation 增值；升值 L#`7FaM?  
appreciation against other currencies 相对其他货币升值 jk K#e$7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }Z"28?  
appreciation tax 增值税 c%j su"  
appropriation 拨款；拨用；拨付 (LRNU)vD7$  
appropriation account 拨款帐目 P$6W`^DZ  
Appropriation Bill 拨款法案 @l)\?IEF@f  
appropriation-in-aid system 补助拨款办法 tSI& "-  
approved assets 核准资产 _k6x=V;9g  
approved basket stock 认可一篮子证券 lfXH7jL2~  
approved budget 核准预算 c]e`m6  
approved charitable donation 认可慈善捐款 tF<^9stM  
approved charitable institution 认可慈善机构 %A8Pkr<&E  
approved currency 核准货币；认可货币 >'e B2  
approved estimates 核准预算 /tG5!l  
approved estimates of expenditure 核准开支预算 _ yiRh:  
approved overseas insurer 核准海外保险人 ht2 f-EKf{  
approved overseas trust company 核准海外信托公司 p(~Y" H  
approved pooled investment fund 核准汇集投资基金 %)BwE  
approved provident fund scheme 认可公积金计划 $Z,i|K;  
approved provision 核准拨款 w'!ECm>*`  
approved redeemable share 核准可赎回股份 u82h6s<'W  
approved regional stock 认可地区性证券 o`b$^h v{A  
approved retirement scheme 认可退休金计划 <9ePi9D(  
approved subordinated loan 核准附属贷款 :!(YEF#}  
arbitrage 套戥；套汇；套利 8mk}nex  
arbitrageur 套戥者；套汇者  CEbzJ  
arbitrary amount 临时款项 mfu* o0   
arrangement 措施；安排；协定 D8)O4bh  
arrears 欠款 :0WkxEY9  
arrears of pay 欠付薪酬 c"sj)-_  
arrears of revenue 逾期未收税款；逾期未收的帐项 D
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articles of association 组织章程；组织细则；组织章程细则 }A^1q5  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +8Of-ZUx  
ascertainment of profit 确定利润 : :F!   
"Asia Clear" “亚洲结算系统”