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[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]

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离线lisa
 
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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-01-13
— 本帖被 阿文哥 从 注会英语 移动到本区(2012-07-02) —
allotment 分配;配股 85USMPF  
allotment notice 股份配售通知;配股通知 ECk3Da  
allotment of shares 股份分配 Z7I\\M  
allowable 可获宽免;免税的 bg5i+a ,?  
allowable business loss 可扣除的营业亏损 "m`}J*s"  
allowable expenses 可扣税的支出 Zb&"W]HSf  
allowance 免税额;津贴;备抵;准备金 M)~sL1)  
allowance for debts 债项的免税额 b94+GL U8b  
allowance for depreciation by wear and tear 耗损折旧免税额 dL~^C I  
allowance for funeral expenses 殡殓费的免税额 [?bq4u`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 R'pfA B|!  
allowance for repairs and outgoings 修葺及支出方面的免税额 s>)?MB*vb  
allowance to debtor 给债务人的津贴 $/ g<h  
alteration of capital 资本更改 {Wndp%  
alternate trustee 候补受托人 y>cLG5v  
amalgamation 合并 ' g d=\gV  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5uV_Pkb?8  
ambit of charges 征税范围;收费范围 w3#0kl  
amended valuation 经修订的估值 !>f:wk2  
American Commodities Exchange 美国商品交易所 |;\pAZ2  
American Express Bank Limited 美国运通银行 xd\ml 37~  
American Stock Exchange 美国证券交易所 i -9W8A  
amortization 摊销 cl`7|;v|?  
amount due from banks 存放银行同业的款项 ;ik,6_/Y  
amount due from banks abroad 存放海外银行同业的款项 nNeCi  
amount due from holding companies 控股公司欠款 -d-xsP} s  
amount due from local banks 存放本港银行同业的款项 ke k/C`7  
amount due to banks 银行同业的存款 }$[@*  
amount due to banks abroad 海外银行同业的存款 Ta$55K0  
amount due to holding companies 控股公司存款 N)PkE>%X  
amount due to local banks 本港银行同业的存款 (b.4&P"0  
amount due to outport banks 外埠银行同业的存款  tN.$4+  
amount for note issue 发行纸币的款额 "MK2QIo  
amount of bond 担保契据的款额 m Dk6@Gd@U  
amount of consideration 代价款额 ttls.~DG  
amount of contribution 供款数额 xUNq!({T  
amount of indebtedness 负债款额 {|@}xrB  
amount of principal of the loan 贷款本金额 o_BRsJy  
amount of rates chargeable 应征差饷数额 rGrR;  
amount of share capital 股本额 ` q`ah_  
amount of sums assured 承保款额 >cpv4Pgm  
amount of variation 变动幅度 Vl3-cW@p  
amount of vote 拨款数额 NwdrJw9  
amount payable 应付款额 j#u{(W'r  
amount receivable 应收款额 {|<yZ,,p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t/_\w"  
analysis 分析 i6$HwRZm#  
ancillary risk 附属风险 `+0dz,  
annual account 周年帐目;周年帐目报表;年度决算;年结 Kz  z/]  
annual accounting date 年结日期 (BngwLVDK  
annual allowance 每年免税额;年积金;年度津贴;年津 |!/+ T^u  
annual balance 年度余额 oW(EV4J"  
annual disposable income 每年可动用收入 S}cR+d1}h  
annual estimates 周年预算 dkY JO!  
annual fee 年费  U ^nv)  
annual general meeting 周年大会 "ZPgl 8  
annual growth rate 年增率;每年增长率 K#'$_0.  
annual long-term supplement 长期个案每年补助金 =>kg]  
annual pensionable emolument 可供计算退休金的年薪 f96`n+>x i  
annual report 年报 9_4(}|"N|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +SE\c  
annual return 周年报表;周年申报表;每年报税表格 ^Epup$  
Annual Return Rules 《周年报表规则》 VFMn"bYOB  
annual review of consumer prices 每年消费物价回顾 `7'^y  
annual roll-forward basis 逐年延展方式 :I2,  
annual salary 年薪 F|VKrH.  
annual statement 年度报表;年度决算表 &,3s2,1U(  
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  NEPK   
annuitant 年金受益人 Z"qJil}  
annuity 年金 R]o0V*n  
annuity contract 年金合约 P{BW^kAdH  
annuity on human life 人寿年金 X|/RV4x@Cq  
antecedent debt 先前的债项 J"@X>n  
ante-dated cheque 倒填日期支票 @2mWNYHR*>  
anticipated expenditure 预期开支 1B:5O*I!J  
anticipated net profit 预期纯利 t: oQHhO?  
anticipated revenue 预期收入 kr@!j@j$  
anti-inflation measure 反通货膨胀措施 iBtG@M  
anti-inflationary stance 反通货膨胀立场 }K`KoM  
apparent deficit 表面赤字 +'+ Nr<  
apparent financial solvency 表面偿债能力 wt;`_}g  
apparent partner 表面合伙人 Kv9FqrDj  
application for personal assessment 个人入息课税申请书 dA E85  
application of fund 资金应用 [La}h2gz  
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 US=K}B=g  
appointed actuary 委任精算师 3a BE[  
appointed auditor 委任核数师;委任审计师 Yyd]s\W  
appointed trustee 委任的受托人 p~Cz6n  
appointer 委任人 xB[W8gQ6fa  
apportioned pro rata 按比例分摊 Ke3~o"IQ  
apportionment 分配;分摊 Ihr[44#  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $CJf 0[|  
apportionment formula 分摊方程式 N{ $?u  
apportionment of estate duty 遗产税的分摊 /R?[/`)f&  
appraisal 估价;评估 ;MK|l,aIQ  
appreciable growth 可观增长 xWqV~N nE  
appreciable impact 显着影响  I{ki))F  
appreciable increase 可观增长 Q+wO\TtE  
appreciation 增值;升值 J ] w3iYK  
appreciation against other currencies 相对其他货币升值 lrwQ >N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xf8[&?  
appreciation tax 增值税 xpCZlOld  
appropriation 拨款;拨用;拨付 hoM %|,0  
appropriation account 拨款帐目 _Pa@%/  
Appropriation Bill 拨款法案 )db:jPkwd  
appropriation-in-aid system 补助拨款办法 aMxj{*v7  
approved assets 核准资产 tQYV4h\Qj  
approved basket stock 认可一篮子证券 8~yP?#p  
approved budget 核准预算 ixK9/5T  
approved charitable donation 认可慈善捐款 mPqK k  
approved charitable institution 认可慈善机构 +?ZP3vgGA  
approved currency 核准货币;认可货币 U1  *P  
approved estimates 核准预算 ^$C&{%  
approved estimates of expenditure 核准开支预算 E.sZjo1  
approved overseas insurer 核准海外保险人 );y ZyWDV  
approved overseas trust company 核准海外信托公司 #H<}xC2  
approved pooled investment fund 核准汇集投资基金 n/ :#:  
approved provident fund scheme 认可公积金计划 {Rb;1 eYj  
approved provision 核准拨款 9Iq<*\V 4  
approved redeemable share 核准可赎回股份 \ltS~E uWU  
approved regional stock 认可地区性证券 #Ef!X  
approved retirement scheme 认可退休金计划 LR!%iP  
approved subordinated loan 核准附属贷款 -!mtLaLw  
arbitrage 套戥;套汇;套利 [` }w7  
arbitrageur 套戥者;套汇者 |pbetA4&  
arbitrary amount 临时款项 B2*>7 kc_s  
arrangement 措施;安排;协定 3Nwix_&S  
arrears 欠款 D5({&.X[-  
arrears of pay 欠付薪酬 ^c/3 !"wK  
arrears of revenue 逾期未收税款;逾期未收的帐项 {dP6fr1z  
articles of association 组织章程;组织细则;组织章程细则 w1(5,~OB  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f*88k='\W  
ascertainment of profit 确定利润 %X^qWKix}m  
"Asia Clear" “亚洲结算系统”
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