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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 ^,r;/c9A8  
allotment notice 股份配售通知;配股通知 {nWtNyJpS  
allotment of shares 股份分配 DD3yl\#,  
allowable 可获宽免;免税的 , 0ja_  
allowable business loss 可扣除的营业亏损 }|,\ ?7,  
allowable expenses 可扣税的支出 AZP >\Dq  
allowance 免税额;津贴;备抵;准备金 @)Y7GM+^  
allowance for debts 债项的免税额 Cd*C^cJU&z  
allowance for depreciation by wear and tear 耗损折旧免税额 MA QY/s~F  
allowance for funeral expenses 殡殓费的免税额 {?_)m/\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 '4S@:.D`  
allowance for repairs and outgoings 修葺及支出方面的免税额 LA3,e (e  
allowance to debtor 给债务人的津贴 745PCC'FK  
alteration of capital 资本更改 M0\[hps~X  
alternate trustee 候补受托人 aPMM:RP`  
amalgamation 合并 !I  P*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `qEm5+`  
ambit of charges 征税范围;收费范围 =?x=CEW  
amended valuation 经修订的估值 p 5w g+K  
American Commodities Exchange 美国商品交易所 D*b|(Oi  
American Express Bank Limited 美国运通银行 >sY+Y22U  
American Stock Exchange 美国证券交易所  X0L{#U  
amortization 摊销 4IpFT;`q  
amount due from banks 存放银行同业的款项 {x$#5 PW  
amount due from banks abroad 存放海外银行同业的款项 *38\&"s4_  
amount due from holding companies 控股公司欠款 $fG/gYvI\  
amount due from local banks 存放本港银行同业的款项 !0_Y@>2  
amount due to banks 银行同业的存款 6!m#_z8qG3  
amount due to banks abroad 海外银行同业的存款 H*<dte<  
amount due to holding companies 控股公司存款 \Fjq|3`<l  
amount due to local banks 本港银行同业的存款 2)]*re)  
amount due to outport banks 外埠银行同业的存款 B*Xh$R  
amount for note issue 发行纸币的款额 }e|]G,NZO  
amount of bond 担保契据的款额 i oQlC4Y  
amount of consideration 代价款额 7t/SZm  
amount of contribution 供款数额 ^DJ U99  
amount of indebtedness 负债款额 <\NXCUqDpo  
amount of principal of the loan 贷款本金额 1z!Lk*C)  
amount of rates chargeable 应征差饷数额 WJ,ON-v  
amount of share capital 股本额 =i<(h gD  
amount of sums assured 承保款额 Z k_&Kw|  
amount of variation 变动幅度 a2n#T,kq&  
amount of vote 拨款数额 2sq<"TlQXI  
amount payable 应付款额 $RO=r90o  
amount receivable 应收款额 I#%-A  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n\,W:G9AR7  
analysis 分析 ;pYk+r6Cr  
ancillary risk 附属风险 81 C?U5  
annual account 周年帐目;周年帐目报表;年度决算;年结 JE!Xf}nEi  
annual accounting date 年结日期 e70*y'1fu  
annual allowance 每年免税额;年积金;年度津贴;年津 -hfY:W`Dz  
annual balance 年度余额 m#P&Yd4T  
annual disposable income 每年可动用收入 Wb$bCR#?<  
annual estimates 周年预算 4(](' [M  
annual fee 年费 \6L=^q=  
annual general meeting 周年大会 1k(*o.6  
annual growth rate 年增率;每年增长率 \`&fr+x  
annual long-term supplement 长期个案每年补助金 M1\/ueOe  
annual pensionable emolument 可供计算退休金的年薪 %&NK|M+n  
annual report 年报 b?,y%D) '  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zc5_;!t  
annual return 周年报表;周年申报表;每年报税表格 =0|evC  
Annual Return Rules 《周年报表规则》 G3n7x?4m  
annual review of consumer prices 每年消费物价回顾 >^}z  
annual roll-forward basis 逐年延展方式 p5ihuV,   
annual salary 年薪 ,@MPzpH  
annual statement 年度报表;年度决算表 D:0PppE  
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  0SYkDI  
annuitant 年金受益人 L"0L_G  
annuity 年金 +/'jX?7x%  
annuity contract 年金合约 irS62Xe  
annuity on human life 人寿年金 N\$6R-L  
antecedent debt 先前的债项 )i>KgX  
ante-dated cheque 倒填日期支票 ujedvw;sO  
anticipated expenditure 预期开支 8X5XwFf}  
anticipated net profit 预期纯利 I Cs1=  
anticipated revenue 预期收入 f #14%?/  
anti-inflation measure 反通货膨胀措施 1lM0pl6M  
anti-inflationary stance 反通货膨胀立场 TUt)]"h<  
apparent deficit 表面赤字 {,ljIhc,  
apparent financial solvency 表面偿债能力 hJM0A3(Cm  
apparent partner 表面合伙人 wH. 'EC  
application for personal assessment 个人入息课税申请书 |ouk;r24V  
application of fund 资金应用 ~gD'up@$/  
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 gf@Dy6<  
appointed actuary 委任精算师 ]Ea6Z  
appointed auditor 委任核数师;委任审计师 |iI`p-L9  
appointed trustee 委任的受托人 t+tGN\q  
appointer 委任人 PE>_;k-@k  
apportioned pro rata 按比例分摊 J^T66}r[f,  
apportionment 分配;分摊 kaLRI|hC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $qqusa}`K  
apportionment formula 分摊方程式 zc#`qa:0  
apportionment of estate duty 遗产税的分摊 i`X{pEKP+  
appraisal 估价;评估 Nx"?'-3Hm  
appreciable growth 可观增长 qA42f83  
appreciable impact 显着影响 =/;(qy9.-R  
appreciable increase 可观增长 "Q( 8FF  
appreciation 增值;升值 bPEAG=l"-  
appreciation against other currencies 相对其他货币升值 j!l(ReGb  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w~`P\i@  
appreciation tax 增值税 Yp8$0KK  
appropriation 拨款;拨用;拨付 Wil +"[Ge  
appropriation account 拨款帐目 N'StT$(  
Appropriation Bill 拨款法案 6=FuH@Q&  
appropriation-in-aid system 补助拨款办法 _cB~?c  
approved assets 核准资产 9b0Z Ey{  
approved basket stock 认可一篮子证券 %A Fy{l  
approved budget 核准预算 a)e2WgVB/E  
approved charitable donation 认可慈善捐款 sQkP@Y  
approved charitable institution 认可慈善机构 U"Y$7~  
approved currency 核准货币;认可货币 )L?Tq"hy  
approved estimates 核准预算 711 z-  
approved estimates of expenditure 核准开支预算 oUqNA|l T  
approved overseas insurer 核准海外保险人 '"&?u8 u)  
approved overseas trust company 核准海外信托公司 b#F3,T__`Y  
approved pooled investment fund 核准汇集投资基金 n1ICW 9  
approved provident fund scheme 认可公积金计划 eP)RP6ON{  
approved provision 核准拨款 |7argk+  
approved redeemable share 核准可赎回股份 8447hb? W$  
approved regional stock 认可地区性证券 -(jcsqDk  
approved retirement scheme 认可退休金计划 *\/UT  
approved subordinated loan 核准附属贷款 'oTF$3n  
arbitrage 套戥;套汇;套利 V\_ &2',t  
arbitrageur 套戥者;套汇者 ^%nAx| 4xQ  
arbitrary amount 临时款项 yC -4wn*  
arrangement 措施;安排;协定 B\6\QQ;rUo  
arrears 欠款 j<c_*^/'9  
arrears of pay 欠付薪酬 ("{'],>  
arrears of revenue 逾期未收税款;逾期未收的帐项 xn-n{U"  
articles of association 组织章程;组织细则;组织章程细则 {0|^F!1z  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司  mVxS[Gq  
ascertainment of profit 确定利润 ~9{.!7KPc  
"Asia Clear" “亚洲结算系统”
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