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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 ~P"!DaAf  
allotment notice 股份配售通知;配股通知 B $ y44  
allotment of shares 股份分配 ,oB k>  
allowable 可获宽免;免税的 :*F3  
allowable business loss 可扣除的营业亏损 @'F8|I 6  
allowable expenses 可扣税的支出 M2zos(8g  
allowance 免税额;津贴;备抵;准备金 M&}oat*  
allowance for debts 债项的免税额 7YQK@lS  
allowance for depreciation by wear and tear 耗损折旧免税额 1 o  
allowance for funeral expenses 殡殓费的免税额 (DEL xE  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eaYkYuS/  
allowance for repairs and outgoings 修葺及支出方面的免税额 Eezlx9b  
allowance to debtor 给债务人的津贴 *`S)@'@:(  
alteration of capital 资本更改 x|,aV=$o  
alternate trustee 候补受托人 tLoD"/z  
amalgamation 合并 b. %B;qB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vP87{J*DE1  
ambit of charges 征税范围;收费范围 2EqsfU* I  
amended valuation 经修订的估值 >H=Q$gI  
American Commodities Exchange 美国商品交易所 _($-dJ {  
American Express Bank Limited 美国运通银行 CL<KBmW7  
American Stock Exchange 美国证券交易所 >2/wzsW  
amortization 摊销 cc2oFn  
amount due from banks 存放银行同业的款项 0Z1H6qn  
amount due from banks abroad 存放海外银行同业的款项 TYJnQ2m  
amount due from holding companies 控股公司欠款 @3expC  
amount due from local banks 存放本港银行同业的款项 Ck/_UY|  
amount due to banks 银行同业的存款 |/T<]+X;  
amount due to banks abroad 海外银行同业的存款 ;f ;*Q>!  
amount due to holding companies 控股公司存款 0,L$x*Nj5  
amount due to local banks 本港银行同业的存款 WV !kA_  
amount due to outport banks 外埠银行同业的存款 q_T?G e  
amount for note issue 发行纸币的款额 [-:<z?(n4  
amount of bond 担保契据的款额 ^]sMy7X0IK  
amount of consideration 代价款额 kb}]sj  
amount of contribution 供款数额 dPyBY ]`  
amount of indebtedness 负债款额 _1>(GK5[  
amount of principal of the loan 贷款本金额 b/n 8UxA  
amount of rates chargeable 应征差饷数额 Z imMjZ%4  
amount of share capital 股本额 Y+"hu2aPkY  
amount of sums assured 承保款额 g_Dt} !A\B  
amount of variation 变动幅度 =Zb"T5E  
amount of vote 拨款数额 qqom$H<  
amount payable 应付款额 F)<G]i8n~  
amount receivable 应收款额 8)q]^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G4iLCcjY  
analysis 分析 RwE*0 T  
ancillary risk 附属风险 1R+ )T'in  
annual account 周年帐目;周年帐目报表;年度决算;年结 sKB-7  
annual accounting date 年结日期 |>/&EElD  
annual allowance 每年免税额;年积金;年度津贴;年津 M5ySs\O4  
annual balance 年度余额 Er)_[^) HG  
annual disposable income 每年可动用收入 Zm8 u:  
annual estimates 周年预算 nGJIjo_I  
annual fee 年费 +O!M>  
annual general meeting 周年大会 fFTvf 0j  
annual growth rate 年增率;每年增长率 <cfH '~  
annual long-term supplement 长期个案每年补助金 Dxa)7d A|  
annual pensionable emolument 可供计算退休金的年薪 Mp=kZs/  
annual report 年报 <{z3p:\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d`],l\o C  
annual return 周年报表;周年申报表;每年报税表格 '__3[D  
Annual Return Rules 《周年报表规则》 tx1m36a"  
annual review of consumer prices 每年消费物价回顾 1KIq$lG{ E  
annual roll-forward basis 逐年延展方式 b\|p  
annual salary 年薪 |<Dx  
annual statement 年度报表;年度决算表 9bcy PN  
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 @tv];t  
annuitant 年金受益人 M?4r5R  
annuity 年金 i>if93mpj  
annuity contract 年金合约 fe9& V2Uu  
annuity on human life 人寿年金 [TfV2j* e  
antecedent debt 先前的债项 `Py= ?[cD  
ante-dated cheque 倒填日期支票 ^q N1~v=hS  
anticipated expenditure 预期开支 W.6 JnYLQ&  
anticipated net profit 预期纯利 `@.s!L(V  
anticipated revenue 预期收入 <QoE_z`76  
anti-inflation measure 反通货膨胀措施 Nec(^|[   
anti-inflationary stance 反通货膨胀立场 Nj@?}`C 4  
apparent deficit 表面赤字 \`%Y-!H+v  
apparent financial solvency 表面偿债能力 y[5P<:&s  
apparent partner 表面合伙人 g /@yK  
application for personal assessment 个人入息课税申请书 ~G ^}2#5  
application of fund 资金应用 ://# %SE  
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 NUNn[c  
appointed actuary 委任精算师 qpwh #^2  
appointed auditor 委任核数师;委任审计师 lbuW*)  
appointed trustee 委任的受托人 5iI3u 7Mn1  
appointer 委任人 rs<&x(=Hv  
apportioned pro rata 按比例分摊 RWPd S  
apportionment 分配;分摊 dV=5_wXZ$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w3bH|VnU8;  
apportionment formula 分摊方程式 >8fz ?A  
apportionment of estate duty 遗产税的分摊 A"3&EuvU  
appraisal 估价;评估 eP)YJe 3  
appreciable growth 可观增长 I7z]%Z  
appreciable impact 显着影响 +=H>s;B  
appreciable increase 可观增长 nh& <fnh  
appreciation 增值;升值 6p6Tse]  
appreciation against other currencies 相对其他货币升值 Z a1|fB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O2/w:zOg'  
appreciation tax 增值税 kRX g."b(  
appropriation 拨款;拨用;拨付 *_K-T#  
appropriation account 拨款帐目 sv6U%qV  
Appropriation Bill 拨款法案 -r'seb5  
appropriation-in-aid system 补助拨款办法 KJJb^6P48W  
approved assets 核准资产 XQY&4tK  
approved basket stock 认可一篮子证券 P$ dgO  
approved budget 核准预算 =ObtD"  
approved charitable donation 认可慈善捐款 m^x\@!N:(  
approved charitable institution 认可慈善机构 jhbH6=f4]^  
approved currency 核准货币;认可货币 j.N\U#3KK  
approved estimates 核准预算 Tl7:}X<?  
approved estimates of expenditure 核准开支预算 Hi" n GH  
approved overseas insurer 核准海外保险人 HN~4-6[q  
approved overseas trust company 核准海外信托公司 =bg&CZV T  
approved pooled investment fund 核准汇集投资基金 jv=f@:[`I  
approved provident fund scheme 认可公积金计划 IS4K$Ac.  
approved provision 核准拨款 m"7R 4O  
approved redeemable share 核准可赎回股份 "XsY~  
approved regional stock 认可地区性证券 t\bxd`,  
approved retirement scheme 认可退休金计划 6')SJ*|yS  
approved subordinated loan 核准附属贷款 qVe6RpS  
arbitrage 套戥;套汇;套利 z==}~|5  
arbitrageur 套戥者;套汇者 NE%yv,B  
arbitrary amount 临时款项 7Z~szD  
arrangement 措施;安排;协定 f=O>\  
arrears 欠款 F20-!b  
arrears of pay 欠付薪酬 PZg]zz=V4  
arrears of revenue 逾期未收税款;逾期未收的帐项 }ZV v  
articles of association 组织章程;组织细则;组织章程细则 V//q$/&8(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 skx=w<YO6]  
ascertainment of profit 确定利润 -XIvj'u  
"Asia Clear" “亚洲结算系统”
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