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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 h1_Z&VJ  
allotment notice 股份配售通知;配股通知 GL n M1  
allotment of shares 股份分配 xgk~%X%K  
allowable 可获宽免;免税的 0-Mzb{n5  
allowable business loss 可扣除的营业亏损 :{%[6lE^G  
allowable expenses 可扣税的支出 %,T*[d&i  
allowance 免税额;津贴;备抵;准备金 m]n2wmE3n  
allowance for debts 债项的免税额 DB|1Sqjsn  
allowance for depreciation by wear and tear 耗损折旧免税额 :H]d1  
allowance for funeral expenses 殡殓费的免税额 (ghI$oH  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 KsKE#])&l  
allowance for repairs and outgoings 修葺及支出方面的免税额 dxX`\{E  
allowance to debtor 给债务人的津贴 R;OPY?EeW  
alteration of capital 资本更改 ^+>*Y=fl  
alternate trustee 候补受托人 #~ x7G  
amalgamation 合并 `]KX`xGK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b? ); D  
ambit of charges 征税范围;收费范围 \bARp z?a  
amended valuation 经修订的估值 OFtaOjsyUa  
American Commodities Exchange 美国商品交易所 G Aj%o]}u  
American Express Bank Limited 美国运通银行 D;R~!3f./b  
American Stock Exchange 美国证券交易所 b?}mQ!  
amortization 摊销 QY;(Ny/(y  
amount due from banks 存放银行同业的款项 WoTeIkM9  
amount due from banks abroad 存放海外银行同业的款项 q/b+V)V  
amount due from holding companies 控股公司欠款 Py;5z  
amount due from local banks 存放本港银行同业的款项 p~w] ~\  
amount due to banks 银行同业的存款 O) q4^AE$  
amount due to banks abroad 海外银行同业的存款 ^\ [p6>  
amount due to holding companies 控股公司存款 KL_ /f   
amount due to local banks 本港银行同业的存款 $S#Z>d*1!  
amount due to outport banks 外埠银行同业的存款 |]< 3cW+  
amount for note issue 发行纸币的款额 x9 > ho  
amount of bond 担保契据的款额 T~E;@weR  
amount of consideration 代价款额 _KM? ?&  
amount of contribution 供款数额 <wS J K  
amount of indebtedness 负债款额 Ih.+-!w  
amount of principal of the loan 贷款本金额 'FXM7D   
amount of rates chargeable 应征差饷数额 MH.+pqIv^  
amount of share capital 股本额 [BE_^d5&  
amount of sums assured 承保款额 uMQI Aapb  
amount of variation 变动幅度 rDWAZ<;;  
amount of vote 拨款数额  FSMM  
amount payable 应付款额 e}uK"dl(  
amount receivable 应收款额 ?, pwYT0g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X M:BMd|  
analysis 分析 RhowhQ)G  
ancillary risk 附属风险 uz!8=,DFw  
annual account 周年帐目;周年帐目报表;年度决算;年结 sBadiDG~9  
annual accounting date 年结日期 NVM_.vL  
annual allowance 每年免税额;年积金;年度津贴;年津 64u(X^i  
annual balance 年度余额 o ]*yI[\  
annual disposable income 每年可动用收入 #|sE]\bsH  
annual estimates 周年预算 PLz{EQ[cV  
annual fee 年费 hQ|mow@Zmz  
annual general meeting 周年大会 }+!"mJx@  
annual growth rate 年增率;每年增长率 v[ iJ(C_  
annual long-term supplement 长期个案每年补助金 (,I:m[0  
annual pensionable emolument 可供计算退休金的年薪 {]dxFhe)  
annual report 年报 p :xyy*I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 N?qETp-:  
annual return 周年报表;周年申报表;每年报税表格 (9u`(|x  
Annual Return Rules 《周年报表规则》 J@-'IJ  
annual review of consumer prices 每年消费物价回顾 xQ"uC!Gu4  
annual roll-forward basis 逐年延展方式 F7<mm7BGZ  
annual salary 年薪 (u 7Lh>6%  
annual statement 年度报表;年度决算表 Xe);LhDC  
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 Ir JSU_  
annuitant 年金受益人 9Kd=GL_  
annuity 年金 gCg hWg{S  
annuity contract 年金合约 0cmd +`  
annuity on human life 人寿年金 je mb/ :E  
antecedent debt 先前的债项 QP'sS*saJ  
ante-dated cheque 倒填日期支票 I2/am8!u%  
anticipated expenditure 预期开支 =aVvv+T  
anticipated net profit 预期纯利 |5vJ:'`I  
anticipated revenue 预期收入 8|Tqk,/pD  
anti-inflation measure 反通货膨胀措施 G u`xJ  
anti-inflationary stance 反通货膨胀立场 lj]M 1zEz&  
apparent deficit 表面赤字 KiXfR\S~C  
apparent financial solvency 表面偿债能力 8[@,i|kgg0  
apparent partner 表面合伙人 C|]c#X2t3  
application for personal assessment 个人入息课税申请书 4pL'c@'  
application of fund 资金应用 q?LOtN? o  
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 vGi<" Sn7  
appointed actuary 委任精算师 ~u*4k:2H  
appointed auditor 委任核数师;委任审计师 uf?;;wg  
appointed trustee 委任的受托人 w,IJ44f ^%  
appointer 委任人 x_7$g<n  
apportioned pro rata 按比例分摊 RJ?)O#}  
apportionment 分配;分摊 ]C^ #)7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X uP%/\  
apportionment formula 分摊方程式 zYaFbNi  
apportionment of estate duty 遗产税的分摊 CNRSc 4Le  
appraisal 估价;评估 ?eTZ>o.p/  
appreciable growth 可观增长 % i?  
appreciable impact 显着影响 HW[&q  
appreciable increase 可观增长 "7sv@I_j  
appreciation 增值;升值 zYM2`(Z 5B  
appreciation against other currencies 相对其他货币升值 B9"d7E#wHF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?Q_ @@)  
appreciation tax 增值税 7NJl+*u  
appropriation 拨款;拨用;拨付 #btz94/~O  
appropriation account 拨款帐目 %scw]oF  
Appropriation Bill 拨款法案 ;\th.!'rn  
appropriation-in-aid system 补助拨款办法 uVgA <*0  
approved assets 核准资产 NzZ(N z5  
approved basket stock 认可一篮子证券 pq0Z<b;2  
approved budget 核准预算 fm Yx  
approved charitable donation 认可慈善捐款 /[ m7~B]QE  
approved charitable institution 认可慈善机构 n_{&dVE  
approved currency 核准货币;认可货币 Dh^l :q+c  
approved estimates 核准预算 % rB,Gl:)g  
approved estimates of expenditure 核准开支预算 OR&pGoW  
approved overseas insurer 核准海外保险人 $/^Y(0  
approved overseas trust company 核准海外信托公司 6Zpa[,gm  
approved pooled investment fund 核准汇集投资基金 [ DpOI  
approved provident fund scheme 认可公积金计划 !9gpuS[  
approved provision 核准拨款 G!`%.tH  
approved redeemable share 核准可赎回股份 _*}D@yy&  
approved regional stock 认可地区性证券 Hva!6vwO%O  
approved retirement scheme 认可退休金计划 t _ CMsp  
approved subordinated loan 核准附属贷款 ExS&fUn `C  
arbitrage 套戥;套汇;套利 !=30s;-  
arbitrageur 套戥者;套汇者 n%h00 9 -5  
arbitrary amount 临时款项 e3n^$'/\r  
arrangement 措施;安排;协定 iOm&(2/  
arrears 欠款 "u^2!d  
arrears of pay 欠付薪酬 7Vf XE/  
arrears of revenue 逾期未收税款;逾期未收的帐项 idBd aZg  
articles of association 组织章程;组织细则;组织章程细则 +Q"s!\5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 R;AcAJ;  
ascertainment of profit 确定利润 8r}tf3xMCM  
"Asia Clear" “亚洲结算系统”
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