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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 Mb1t:Xf^g  
allotment notice 股份配售通知;配股通知 ENF"c$R  
allotment of shares 股份分配 jw}}^3.  
allowable 可获宽免;免税的 r|e-<t4.9L  
allowable business loss 可扣除的营业亏损 ((tv2  
allowable expenses 可扣税的支出 VQ5nq'{v  
allowance 免税额;津贴;备抵;准备金 klgy;jSEr  
allowance for debts 债项的免税额 Rm1A>1a :  
allowance for depreciation by wear and tear 耗损折旧免税额 sVk$x:k1M  
allowance for funeral expenses 殡殓费的免税额 ^ .k |SK`U  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :0)3K7Q   
allowance for repairs and outgoings 修葺及支出方面的免税额 + Q=1AXe  
allowance to debtor 给债务人的津贴 RB* J =  
alteration of capital 资本更改 U7uKRv9  
alternate trustee 候补受托人 ^EG\iO2X  
amalgamation 合并 8}X5o]Mv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *KY=\ %D  
ambit of charges 征税范围;收费范围 Ofm%:}LV  
amended valuation 经修订的估值 Z[\ O=1E,  
American Commodities Exchange 美国商品交易所 :l7U>~ o  
American Express Bank Limited 美国运通银行 I):!`R.,  
American Stock Exchange 美国证券交易所 ~_s?k3cd  
amortization 摊销 )[mwP.T=  
amount due from banks 存放银行同业的款项 G7--v,R1x  
amount due from banks abroad 存放海外银行同业的款项 X|0R= n]  
amount due from holding companies 控股公司欠款 wn_b[tdxq  
amount due from local banks 存放本港银行同业的款项 *BuUHjTv  
amount due to banks 银行同业的存款 X U/QA [K  
amount due to banks abroad 海外银行同业的存款 [.RO'>2z  
amount due to holding companies 控股公司存款 7\*FEjRM]  
amount due to local banks 本港银行同业的存款 L-B <nl  
amount due to outport banks 外埠银行同业的存款 +w@M~?>  
amount for note issue 发行纸币的款额 b@3_L4~  
amount of bond 担保契据的款额 X#3et'  
amount of consideration 代价款额 1+-_s  
amount of contribution 供款数额 O+ }qQNe<  
amount of indebtedness 负债款额 5JEbe   
amount of principal of the loan 贷款本金额 fwK}/0%  
amount of rates chargeable 应征差饷数额 !T](Udf  
amount of share capital 股本额 ? 4H i-  
amount of sums assured 承保款额 <mi-}s  
amount of variation 变动幅度 OHiQ7#y  
amount of vote 拨款数额 1]orUF&_  
amount payable 应付款额 yQ#:J9HMJ  
amount receivable 应收款额 !mWiYpbU+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >.dWjb6t  
analysis 分析 s"Pf+aTW  
ancillary risk 附属风险 Z2im@c67{  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z|%_oR~b|  
annual accounting date 年结日期 %QKZT=}  
annual allowance 每年免税额;年积金;年度津贴;年津 N3u((y/  
annual balance 年度余额 kP/M< X"  
annual disposable income 每年可动用收入 Qne/g}PD`  
annual estimates 周年预算 atXS-bg*  
annual fee 年费 oB74y  
annual general meeting 周年大会 %Y!Yvw^&P(  
annual growth rate 年增率;每年增长率 ?wnzTbJN  
annual long-term supplement 长期个案每年补助金 \:'%9 x  
annual pensionable emolument 可供计算退休金的年薪 4 C}bJzZ  
annual report 年报 sdQkT#%y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K&8dA0i2u2  
annual return 周年报表;周年申报表;每年报税表格 s21wxu:  
Annual Return Rules 《周年报表规则》 fN'HE#W1Xa  
annual review of consumer prices 每年消费物价回顾 pABs!A`N  
annual roll-forward basis 逐年延展方式 ^ bEc6`eE  
annual salary 年薪 ]E]2o  
annual statement 年度报表;年度决算表 ^pJ!isuqu  
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 *N{emwIq  
annuitant 年金受益人 gi 0W;q  
annuity 年金 [HCAmnb  
annuity contract 年金合约 &QhX1dT+  
annuity on human life 人寿年金 B'^:'uG  
antecedent debt 先前的债项 6oF7:lt  
ante-dated cheque 倒填日期支票 h6} lpd  
anticipated expenditure 预期开支 }:Z#}8  
anticipated net profit 预期纯利 ;j4?>3  
anticipated revenue 预期收入 rXA*NeA3v  
anti-inflation measure 反通货膨胀措施 gUeuUj  
anti-inflationary stance 反通货膨胀立场 ^h{)Gf,+\  
apparent deficit 表面赤字 X^WrccNX  
apparent financial solvency 表面偿债能力 )Tk1 QHU  
apparent partner 表面合伙人 271&i  
application for personal assessment 个人入息课税申请书 >@"Oe  
application of fund 资金应用 irN6g#B?  
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 8T(e.I  
appointed actuary 委任精算师 @xB*KyUW  
appointed auditor 委任核数师;委任审计师 r2k2%nI-J  
appointed trustee 委任的受托人 {dmj/6Lc  
appointer 委任人 =zyC-;r!  
apportioned pro rata 按比例分摊 qL,tYJ<m%  
apportionment 分配;分摊 AE} )o)B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o1<_fI  
apportionment formula 分摊方程式 }g4 M2|  
apportionment of estate duty 遗产税的分摊 +|tC'gCnV  
appraisal 估价;评估 .l@xsJn  
appreciable growth 可观增长 rL}YLR  
appreciable impact 显着影响 ?wO-cnl  
appreciable increase 可观增长 Me=CSQqf<  
appreciation 增值;升值 NMA}Q$o s  
appreciation against other currencies 相对其他货币升值 PG,_^QGCX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cq$i  
appreciation tax 增值税 %rxO_  
appropriation 拨款;拨用;拨付 sqW* pi  
appropriation account 拨款帐目 q `pP$i:  
Appropriation Bill 拨款法案 K# Jk _"W  
appropriation-in-aid system 补助拨款办法 +Z85HY{  
approved assets 核准资产 s>^dxF!+  
approved basket stock 认可一篮子证券 9 ~l hsH  
approved budget 核准预算 / z}~zO  
approved charitable donation 认可慈善捐款 /tUy3myJ  
approved charitable institution 认可慈善机构 :rg5Kt&  
approved currency 核准货币;认可货币 ~q~MoN<R  
approved estimates 核准预算 mW:!M!kk  
approved estimates of expenditure 核准开支预算 s M+WkN}{  
approved overseas insurer 核准海外保险人 Aj0Tfdxy  
approved overseas trust company 核准海外信托公司 G#?Sfn O0  
approved pooled investment fund 核准汇集投资基金 )HvnoUO0  
approved provident fund scheme 认可公积金计划 *W kIq>  
approved provision 核准拨款 {uHU]6d3qy  
approved redeemable share 核准可赎回股份 FXs*vg`  
approved regional stock 认可地区性证券 rta:f800z  
approved retirement scheme 认可退休金计划 Y*! qG  
approved subordinated loan 核准附属贷款 0pbtH8~  
arbitrage 套戥;套汇;套利 8HP6+c%  
arbitrageur 套戥者;套汇者 v{A KEX*  
arbitrary amount 临时款项 ^.>jG I%rB  
arrangement 措施;安排;协定 pZeE61c/  
arrears 欠款 `(3/$%  
arrears of pay 欠付薪酬 Ry|!pV  
arrears of revenue 逾期未收税款;逾期未收的帐项 L =8rH5  
articles of association 组织章程;组织细则;组织章程细则 A* um{E+   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 J.8IwN1E  
ascertainment of profit 确定利润 Hbpqyl%O>  
"Asia Clear" “亚洲结算系统”
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