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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 sQMfU{S /  
allotment notice 股份配售通知;配股通知 Nt7z ]F`  
allotment of shares 股份分配 \?"kT}..  
allowable 可获宽免;免税的 F_nXsKem  
allowable business loss 可扣除的营业亏损 :rEZR`  
allowable expenses 可扣税的支出 5a2+6N  
allowance 免税额;津贴;备抵;准备金 8T3Nz8Q7  
allowance for debts 债项的免税额 m tVoA8(6  
allowance for depreciation by wear and tear 耗损折旧免税额 1i@a? 27|  
allowance for funeral expenses 殡殓费的免税额 ]+T$ D  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Fq'Ds[wd5  
allowance for repairs and outgoings 修葺及支出方面的免税额 gm7 [m}  
allowance to debtor 给债务人的津贴 xtzkgb,0[  
alteration of capital 资本更改 SL?YU(a  
alternate trustee 候补受托人 QNGp+xUHJ9  
amalgamation 合并 B9S@G{`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +w8$-eFY  
ambit of charges 征税范围;收费范围 JHg y&/  
amended valuation 经修订的估值 jm,cVo  
American Commodities Exchange 美国商品交易所 ?$ M: 4mX  
American Express Bank Limited 美国运通银行 @oQ"FLF.  
American Stock Exchange 美国证券交易所 a.fdCI]%  
amortization 摊销 RSup_4A  
amount due from banks 存放银行同业的款项 G$;cA:p-j  
amount due from banks abroad 存放海外银行同业的款项 -{NP3zy  
amount due from holding companies 控股公司欠款 !k!1 h%7q  
amount due from local banks 存放本港银行同业的款项 hY|-l%2f  
amount due to banks 银行同业的存款 /&zlC{:G92  
amount due to banks abroad 海外银行同业的存款 Oe lf^&m  
amount due to holding companies 控股公司存款 "&@{f:+  
amount due to local banks 本港银行同业的存款 ! EGpI@  
amount due to outport banks 外埠银行同业的存款 {pC$jd>T  
amount for note issue 发行纸币的款额 [I}xR(a@n  
amount of bond 担保契据的款额 q$'[&&_  
amount of consideration 代价款额 OOnhT  
amount of contribution 供款数额 OuyO_DSI  
amount of indebtedness 负债款额 hp}JKj@  
amount of principal of the loan 贷款本金额 'ji|'x T  
amount of rates chargeable 应征差饷数额 3(_:"?xA  
amount of share capital 股本额 u4ZOHy_O^  
amount of sums assured 承保款额 _=HNcpDA;0  
amount of variation 变动幅度 Em(Okr,0  
amount of vote 拨款数额 F[>Y8e<[  
amount payable 应付款额 3 5/ s\  
amount receivable 应收款额 )C0d*T0i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6_>(9&g`zV  
analysis 分析 \f@obp  
ancillary risk 附属风险 b;5 M$  
annual account 周年帐目;周年帐目报表;年度决算;年结 "%#CMCE|f  
annual accounting date 年结日期 '~zi~Q7M  
annual allowance 每年免税额;年积金;年度津贴;年津 HF*j=qt!  
annual balance 年度余额 h;):TFiC  
annual disposable income 每年可动用收入 #dQFs]:F  
annual estimates 周年预算 I!T=$Um  
annual fee 年费 \s7/`  
annual general meeting 周年大会 |qpFR)l  
annual growth rate 年增率;每年增长率 */4hFD {  
annual long-term supplement 长期个案每年补助金 $4hi D;n  
annual pensionable emolument 可供计算退休金的年薪 ^#U[v7y  
annual report 年报 9(lcQuE9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2x~Pq_?y  
annual return 周年报表;周年申报表;每年报税表格 #szIYyk  
Annual Return Rules 《周年报表规则》 FIx|4[&>S  
annual review of consumer prices 每年消费物价回顾 \cK#/;a#  
annual roll-forward basis 逐年延展方式 yYdh+x  
annual salary 年薪 sK8sxy  
annual statement 年度报表;年度决算表 IUz`\BO4  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .9vt<<Kwh  
annuitant 年金受益人 ijKQ`}JA  
annuity 年金 (,b\"Q  
annuity contract 年金合约 yJMo/!DZ  
annuity on human life 人寿年金 ?RS4oJz,5g  
antecedent debt 先前的债项 w!-MMT4y  
ante-dated cheque 倒填日期支票 *'@ sm*  
anticipated expenditure 预期开支 "bz]5c~  
anticipated net profit 预期纯利 -B#K}xL|x  
anticipated revenue 预期收入 . Ctd$  
anti-inflation measure 反通货膨胀措施 3AAciMq}  
anti-inflationary stance 反通货膨胀立场 oWEzzMRz  
apparent deficit 表面赤字 l[C_vUg  
apparent financial solvency 表面偿债能力 FsS.9 `B  
apparent partner 表面合伙人 N_ d{E/  
application for personal assessment 个人入息课税申请书 wQa,o l_p  
application of fund 资金应用 j1=su~  
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 x<PJ5G L  
appointed actuary 委任精算师 Pk=0pHH8q  
appointed auditor 委任核数师;委任审计师 tToP7q^  
appointed trustee 委任的受托人 =MwR)CI#  
appointer 委任人 [}l#cG6 k  
apportioned pro rata 按比例分摊 y{ 2\T  
apportionment 分配;分摊 G!o6Y:1!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 syCT)}T6z  
apportionment formula 分摊方程式 \i\>$'f*z  
apportionment of estate duty 遗产税的分摊 {7%(m|(  
appraisal 估价;评估 T8d=@8g,%  
appreciable growth 可观增长 a)I>Ns)  
appreciable impact 显着影响 uvJ&qd8M  
appreciable increase 可观增长 Q{CRy-ha  
appreciation 增值;升值 Y^y:N$3$\  
appreciation against other currencies 相对其他货币升值 E&f/*V^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ctx>#uN6  
appreciation tax 增值税 f,ZJFb98  
appropriation 拨款;拨用;拨付 ZD4aT1|Q7  
appropriation account 拨款帐目 3#y`6e=5  
Appropriation Bill 拨款法案 E<7$!P=z`  
appropriation-in-aid system 补助拨款办法 (LJ7xoJ^  
approved assets 核准资产 BCtKxtbS  
approved basket stock 认可一篮子证券 4p%^?L?  
approved budget 核准预算 u?F.%j-  
approved charitable donation 认可慈善捐款 i)$ySlEh  
approved charitable institution 认可慈善机构 mP's4  
approved currency 核准货币;认可货币 .&I!2F  
approved estimates 核准预算  uh% J  
approved estimates of expenditure 核准开支预算 Mi\- 9-  
approved overseas insurer 核准海外保险人 n)\(\V7  
approved overseas trust company 核准海外信托公司 uc}F|O   
approved pooled investment fund 核准汇集投资基金 MhJA8| B6|  
approved provident fund scheme 认可公积金计划 .`(YCn?\  
approved provision 核准拨款 y=Z[_L!xr  
approved redeemable share 核准可赎回股份 .{|SKhXk  
approved regional stock 认可地区性证券 GMB3`&qh  
approved retirement scheme 认可退休金计划 |*M07Hc x  
approved subordinated loan 核准附属贷款 fzOh3FO+  
arbitrage 套戥;套汇;套利 %e)? Mem  
arbitrageur 套戥者;套汇者 Ya(3Z_f+VZ  
arbitrary amount 临时款项 a <Iikx  
arrangement 措施;安排;协定 Z?V vFEt%  
arrears 欠款 .gt;:8fw{  
arrears of pay 欠付薪酬 z ?F`)}  
arrears of revenue 逾期未收税款;逾期未收的帐项 ?*ZQ:jH  
articles of association 组织章程;组织细则;组织章程细则 3Tp8t6*nL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2EYWX! Bx  
ascertainment of profit 确定利润 fRq+pUx U  
"Asia Clear" “亚洲结算系统”
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