[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 sKtH4d5)  
allotment notice 股份配售通知；配股通知 lKcnM3n  
allotment of shares 股份分配 FU zY&@Y  
allowable 可获宽免；免税的 
q_bB/   
allowable business loss 可扣除的营业亏损 2cL<`  
allowable expenses 可扣税的支出 '4EJ_Vhztc  
allowance 免税额；津贴；备抵；准备金 TQE_zOa:  
allowance for debts 债项的免税额 (#~063N,#  
allowance for depreciation by wear and tear 耗损折旧免税额 -VL3em|0  
allowance for funeral expenses 殡殓费的免税额 hI$an%Y(  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }tN"C 3)@  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~7|z2L  
allowance to debtor 给债务人的津贴 K2JS2Y]  
alteration of capital 资本更改 e8Jd*AKjb  
alternate trustee 候补受托人 $|KbjpQ  
amalgamation 合并 LvS`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 > ewcD{bt  
ambit of charges 征税范围；收费范围 6Y=)12T  
amended valuation 经修订的估值 o/&Q^^Xj^~  
American Commodities Exchange 美国商品交易所 1QThAFN  
American Express Bank Limited 美国运通银行 Ktoxl+I?  
American Stock Exchange 美国证券交易所 gU:j
x  
amortization 摊销 SyI#Q[f'_  
amount due from banks 存放银行同业的款项 o 0B`~7(  
amount due from banks abroad 存放海外银行同业的款项 t5S S]  
amount due from holding companies 控股公司欠款 cOSUe_S0w[  
amount due from local banks 存放本港银行同业的款项 YvonZ  
amount due to banks 银行同业的存款 :0/I2:  
amount due to banks abroad 海外银行同业的存款 NeYj[Q~xy  
amount due to holding companies 控股公司存款 K=V)"v5o3  
amount due to local banks 本港银行同业的存款 92EvCtf  
amount due to outport banks 外埠银行同业的存款 yfj<P/aA+  
amount for note issue 发行纸币的款额 %j yLRT]H  
amount of bond 担保契据的款额 z,vjY$t:/  
amount of consideration 代价款额 se&:Y&vrc~  
amount of contribution 供款数额  o4xZaF4+  
amount of indebtedness 负债款额  i -+B{H  
amount of principal of the loan 贷款本金额 k7?(IU  
amount of rates chargeable 应征差饷数额 7+fFKZFKF  
amount of share capital 股本额 [dL#0~CL$  
amount of sums assured 承保款额 qSON3Iid  
amount of variation 变动幅度 8D-g%Aj-  
amount of vote 拨款数额 SKGYmleR  
amount payable 应付款额 yA~W|q(/V  
amount receivable 应收款额 HghNI  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m6s32??m  
analysis 分析 BQsy)H`4E  
ancillary risk 附属风险 vb# d%1b5  
annual account 周年帐目；周年帐目报表；年度决算；年结 }JS?42CTaV  
annual accounting date 年结日期 I<DS
07K  
annual allowance 每年免税额；年积金；年度津贴；年津 6 LC*X  
annual balance 年度余额 mAz'
:R[  
annual disposable income 每年可动用收入 CZ|R-ky6p  
annual estimates 周年预算 tcfUhSz,I  
annual fee 年费 J*.qiUAgW  
annual general meeting 周年大会 dLLF
#N  
annual growth rate 年增率；每年增长率 vO 3fAB  
annual long-term supplement 长期个案每年补助金 7yK >  
annual pensionable emolument 可供计算退休金的年薪 e(sQgtM6  
annual report 年报 Lf3:' n  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rh
iiQ  
annual return 周年报表；周年申报表；每年报税表格 {A{=RPL  
Annual Return Rules 《周年报表规则》 ^b'[81%  
annual review of consumer prices 每年消费物价回顾 1N2s[ \q$  
annual roll-forward basis 逐年延展方式 0e&Vvl4DK  
annual salary 年薪 =F6J%$  
annual statement 年度报表；年度决算表 DJhi>!xJ  
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 0]&~ddL  
annuitant 年金受益人 S7@.s`_{w  
annuity 年金 xI$B",?(  
annuity contract 年金合约 ~nw]q<7r  
annuity on human life 人寿年金 UW!!!  
antecedent debt 先前的债项 VUk2pEGO.  
ante-dated cheque 倒填日期支票 (h%!Kun  
anticipated expenditure 预期开支 72.ZE%Ue  
anticipated net profit 预期纯利 42mdak}\  
anticipated revenue 预期收入 |nIm$
p'  
anti-inflation measure 反通货膨胀措施 Drz#D1-2  
anti-inflationary stance 反通货膨胀立场 p3&w/K{L6w  
apparent deficit 表面赤字 "YM)bc  
apparent financial solvency 表面偿债能力 K[O'@v  
apparent partner 表面合伙人 lIz"mk  
application for personal assessment 个人入息课税申请书 qlO(z5Ak  
application of fund 资金应用 3DbS\jja  
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 %R(1^lFI$  
appointed actuary 委任精算师 &jr'vS[b  
appointed auditor 委任核数师；委任审计师 UT%^!@u  
appointed trustee 委任的受托人 f3h^R20qmO  
appointer 委任人 46Vx)xX  
apportioned pro rata 按比例分摊 v<
$a .I(  
apportionment 分配；分摊 =otJf
~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b$[O^p9x  
apportionment formula 分摊方程式 s0WI93+z  
apportionment of estate duty 遗产税的分摊 6x7pqHM  
appraisal 估价；评估 n]jZ2{g+   
appreciable growth 可观增长 \hoYQK j  
appreciable impact 显着影响 ^^1
rjh1I  
appreciable increase 可观增长 %3
!DRz  
appreciation 增值；升值 sE{A~{a`  
appreciation against other currencies 相对其他货币升值 A@^Y2:pY  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ep)rEq6  
appreciation tax 增值税 .IXkdy  
appropriation 拨款；拨用；拨付 Ey4%N`H-^  
appropriation account 拨款帐目 gZ8n[zxf6  
Appropriation Bill 拨款法案 ;rC)*=4#  
appropriation-in-aid system 补助拨款办法 W{B)c?G]  
approved assets 核准资产 S2T~ 7-  
approved basket stock 认可一篮子证券 )*Xd  
approved budget 核准预算 eD2u!OKW!  
approved charitable donation 认可慈善捐款 ( E;!.=%  
approved charitable institution 认可慈善机构 ~`~ mnlN  
approved currency 核准货币；认可货币 {@ ygq-TZ  
approved estimates 核准预算
6qp2C]9=  
approved estimates of expenditure 核准开支预算 z]:{ruvH  
approved overseas insurer 核准海外保险人 XpFW (v  
approved overseas trust company 核准海外信托公司 8K$q6V%#  
approved pooled investment fund 核准汇集投资基金 4EQ-48h17  
approved provident fund scheme 认可公积金计划 KG=h!]Meq  
approved provision 核准拨款 H=,0p  
approved redeemable share 核准可赎回股份 x=s=~cu4,  
approved regional stock 认可地区性证券 ^UOVXRn  
approved retirement scheme 认可退休金计划 pu3ly&T#a_  
approved subordinated loan 核准附属贷款 FtHR.S=u  
arbitrage 套戥；套汇；套利 M@%$9N)gd  
arbitrageur 套戥者；套汇者 Gpv9~&  
arbitrary amount 临时款项 V}_M\Y^^;  
arrangement 措施；安排；协定 ;iEr+  
arrears 欠款 >,;, 6|S  
arrears of pay 欠付薪酬 %an"cQ ]  
arrears of revenue 逾期未收税款；逾期未收的帐项 +a7J;-|  
articles of association 组织章程；组织细则；组织章程细则 a nxZ|DE  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t|XQFb@}  
ascertainment of profit 确定利润 xd }g1c   
"Asia Clear" “亚洲结算系统”